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 10.3 Disposition versions

2012-09-01

10.3. The exemption and refund or rebate provided for in sections 4 and 5 also apply to a member of the office of a political division of a foreign State, if the member meets the conditions of section 3 and, as the case may be,

(1)  for the purposes of section 4, is not engaged in a business in Québec; or

(2)  for the purposes of section 5, is not carrying on a professional or commercial activity in Québec.

O.C. 1249-2005, s. 4.