A-6.002, r. 5 - Regulation respecting fiscal privileges granted to members of a diplomatic mission, consular post or office of a political division of a foreign State, to the members of their families and to that office

Section 10 Disposition versions

2012-09-01

10. An individual referred to in section 7 who is not a permanent resident and is a member of the family of an individual referred to in the second paragraph of section 2 shall enjoy the fiscal privileges specified in sections 4 and 5, if

(1)  for the purposes of section 4, that individual is not engaged in a business in Québec or performing the duties of an office or employment in Québec; and

(2)  for the purposes of section 5, that individual is not performing the duties of an office or employment in Québec or carrying on a professional or commercial activity in Québec.

However, this section does not apply to an individual who is a member of the family of a consular employee employed at a consular post headed by an honorary consular officer.

O.C. 1466-98, s. 10.