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I-3 - Taxation Act

Section 982
Disposition versions

Full text
982. An officer or servant of the government of a country other than Canada is exempt from tax if his duties require him to reside in Canada, if he resided outside Canada immediately before he assumed his duties and if such country grants a similar privilege to an officer or servant of the same class from Canada or Québec.
However, such exemption does not apply if the individual is a Canadian citizen or is engaged in a business or performing the duties of an office or employment in Canada other than the individual’s position with the foreign government.
1972, c. 23, s. 714; 1997, c. 14, s. 172.
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