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 8.4.2 Disposition versions

2023-02-08

8.4.2. An individual referred to in subparagraph 4 of the second paragraph of section 8.2 is exempt from all duties imposed under the Taxation Act (chapter I-3) on

(1)  the individual’s income from the duties of an office or employment with the organization with which the individual performs functions; and

(2)  the individual’s other income, if

(a)  the individual is required to reside in Canada owing to the individual’s duties;

(b)  the individual is not performing the duties of an office or employment in Canada other than the individual’s functions with the organization;

(c)  the individual is not engaged in a business in Canada; and

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

i.  the individual resided outside Canada; or

ii.  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 resided outside Canada immediately before entering upon the duties with that other organization or, immediately before entering upon the duties with that other organization, met one of the conditions set out in this subparagraph d.

O.C. 1282-2003, s. 5; O.C. 90-2023, s. 5.

2012-09-01

8.4.2. An individual referred to in subparagraph 4 of the second paragraph of section 8.2 is exempt from all duties imposed under the Taxation Act (chapter I-3) on

(1)  the individual’s income from the duties of an office or employment with the organization with which the individual performs functions; and

(2)  the individual’s other income, if

(a)  the individual is required to reside in Canada owing to the individual’s duties;

(b)  the individual is not performing the duties of an office or employment in Canada other than the individual’s functions with the organization;

(c)  the individual is not engaged in a business in Canada; and

(d)  immediately before entering upon the individual’s duties with the organization, the individual met the condition referred to in subparagraph a of paragraph 6 of section 8.3 or the conditions referred to in subparagraph b of that paragraph.

O.C. 1282-2003, s. 5.