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 8.7.2 Disposition versions

2012-09-01

8.7.2. Subject to the second paragraph, the rebate or refund and the exemptions provided for in section 8.6 apply also to a member of the family of an individual referred to in subparagraph 3 of the second paragraph of section 8.2 or of an individual referred to in subparagraph 4 of that paragraph who meets the conditions referred to in subparagraphs a and d of paragraph 2 of section 8.4.2, if the member meets the conditions referred to in paragraphs 1 to 3 of section 8.7.1.

Section 8.6 does not apply to the duties imposed on such a member under the Acts listed in that section in respect of a property or service acquired within the scope of professional or commercial activities carried on by the individual in Canada or within the scope of the duties of an office or employment performed by the individual in Canada.

O.C. 1282-2003, s. 10.