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 8.9 Disposition versions

2023-02-08

8.9. There shall be a remission of the amount by which the amount of tax, interest and penalties paid or payable under Part I of the Taxation Act (chapter I-3) for a taxation year by an individual who meets the conditions set out in the second paragraph, exceeds the amount of tax, interest and penalties that would have been so paid or payable by the individual if, in computing the taxable income of the individual for the year, the individual had deducted the amount included in computing the individual’s income for the year from the individual’s duties as a member of the service staff or as a private servant.

An individual shall be entitled to a remission under the first paragraph for a taxation year if the individual

(1)  (subparagraph revoked);

(2)  is not a Canadian citizen; and

(3)  is not a permanent resident.

O.C. 1466-98, s. 10; O.C. 90-2023, s. 11.

2012-09-01

8.9. There shall be a remission of the amount by which the amount of tax, interest and penalties paid or payable under Part I of the Taxation Act (chapter I-3) for a taxation year by an individual who meets the conditions set out in the second paragraph, exceeds the amount of tax, interest and penalties that would have been so paid or payable by the individual if, in computing the taxable income of the individual for the year, the individual had deducted the amount included in computing the individual’s income for the year from the individual’s duties as a member of the service staff or as a private servant.

An individual shall be entitled to a remission under the first paragraph for a taxation year if the individual

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

(2)  is not a Canadian citizen; and

(3)  is not a permanent resident.

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