I-3 - Taxation Act

Section 983 Disposition versions

2006-03-01

983. The exemption provided in section 982 also applies to a member of the family of the individual contemplated in the said section who resides with such individual and to his employee,

(a)  if the foreign country grants a similar privilege to the members of the family and employees of the same class of officers or servants of Canada or Québec;

(b)  if the member of such family was not, at a particular time, lawfully admitted to Canada for permanent residence or is not engaged in a business, or performing the duties of an office or employment there;

(c)  if such employee resided outside Canada before assuming his duties as an employee of such individual and has at no time since then been engaged in a business or employed in Canada otherwise than by an individual contemplated in section 982; and

(d)  if the member of that family or the employee is not a Canadian citizen.

1972, c. 23, s. 715.