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 8.3.1 Disposition versions

2012-09-01

8.3.1. An individual referred to in subparagraph 3 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 duties of an office or employment with the organization referred to in that subparagraph ; and

(2)  the individual’s other income if the individual is not performing the duties of an office or employment in Canada, other than the individual’s functions with the organization, and if the individual is not engaged in a business in Canada.

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