A-6.002, r. 3 - Regulation respecting tax exemptions granted to certain international governmental organizations and to certain of their employees and members of their families

Section 8.3 Disposition versions

2023-02-08

8.3. The conditions to which the second paragraph of section 8.2 refers in respect of an individual are the following:

(1)  (paragraph revoked);

(2)  the individual is not a Canadian citizen;

(3)  the individual is not a permanent resident;

(4)  (paragraph revoked);

(5)  (paragraph revoked);

(6)  (paragraph revoked).

O.C. 1466-98, s. 10; O.C. 1454-99, s. 1; O.C. 90-2023, s. 2.

2012-09-01

8.3. The conditions to which the second paragraph of section 8.2 refers in respect of an individual are the following:

(1)  the individual is registered with the Ministère des Relations internationales;

(2)  the individual is not a Canadian citizen;

(3)  the individual is not a permanent resident;

(4)  the functions require the individual to reside in Canada;

(5)  the individual is not performing the duties of an office or employment in Canada other than the individual’s function with the organization referred to in the first paragraph of section 8.2 or a governmental representation to that organization and

(a)  for the purposes of section 8.4, is not engaged in a business in Canada, and

(b)  for the purposes of section 8.6, is not performing a professional or commercial activity in Canada;

(6)  immediately before entering upon the individual’s duties with the organization referred to in the first paragraph of section 8.2, the individual

(a)  resided outside Canada, or

(b)  was assuming functions with another prescribed international organization pursuant to subparagraph b of the first paragraph of section 96 of the Tax Administration Act (chapter A-6.002) and

i.  resided outside Canada immediately before entering upon the individual’s duties with that other organization, or

ii.  immediately before entering upon the individual’s duties with that other organization, was meeting one of the conditions set out in subparagraph b.

O.C. 1466-98, s. 10; O.C. 1454-99, s. 1.