A-6.002, r. 4 - Regulation respecting tax exemptions granted to certain international non-governmental organizations and to certain employees of such organizations and to members of their families

Section 8.5.1 Disposition versions

2012-09-01

8.5.1. An individual referred to in subparagraph 3 of the second paragraph of section 8.2 is entitled to the rebate or refund provided for in section 8.5, with the exception of the duties imposed under the Acts listed in the first paragraph of that section in respect of a property or service acquired within the scope of professional or commercial activities carried on by the individual in Canada or within the scope of the duties of an office or employment performed by the individual in Canada, other than the individual’s duties of an office or employment with the organization referred to in that subparagraph 3.

O.C. 1282-2003, s. 8.