8. A member of the family residing with an individual referred to in the second paragraph of section 1 who is not the spouse of that individual shall be exempt from all duties imposed under the Taxation Act (chapter I-3), if that member(1) has not, at a particular time, been legally admitted to Canada to reside permanently in Canada;
(2) is not a Canadian citizen; and
(3) does not operate a business in Canada and holds no position or employment in Canada.