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 10.4 Disposition versions

2012-09-01

10.4. The exemption and refund or rebate provided in sections 4 and 5 also apply to a member of the family of a person referred to in section 10.3 if the member

(1)  resides with that person;

(2)  is not a Canadian citizen;

(3)  is registered with the Ministère des Relations internationales;

(4)  is not a permanent resident;

(5)  is not performing the duties of an office or employment in Québec and,

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

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

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