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 1 Disposition versions

2012-09-01

1. This chapter applies to any international governmental organization or subsidiary thereof listed in Schedule A.

It applies also to any individual who is an employee of any such organization and who

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

(2)  is not a Canadian citizen;

(3)  is required to reside in Canada owing to his duties;

(4)  immediately before entering upon the individual’s duties with the organization,

(a)  resided outside Canada, or

(b)  was assuming functions with another prescribed international organization pursuant to subparagraph b of the first paragraph of section 96 of the Tax Administration Act (chapter A-6.002) and

i.  resided outside Canada immediately before entering upon the individual’s duties with that other organization, or

ii.  immediately before entering upon the individual’s duties with that other organization, was meeting one of the conditions set out in subparagraph b; and

(5)  does not operate a business in Canada and holds no office or employment in Canada other than his duties with the organization.

O.C. 1799-90, s. 1; S.Q. 1994, c. 15, s. 35; O.C. 1466-98, s. 2; O.C. 1454-99, s. 1; O.C. 1451-2000, s. 1.