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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 9
Disposition versions

Full text
9. Where an organization or an individual does not satisfy the conditions for exemption from taxes levied under the Taxation Act (chapter I-3) at a particular time in a taxation year, the tax payable on taxable income for that year is the amount represented by the proportion that the number of days in the year during which the organization or individual did not satisfy those conditions is of the total number of days in the year.
O.C. 1285-87, s. 9.
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