FISCAL PRIVILEGES
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Regulation respecting fiscal privileges granted to members of a diplomatic mission, consular post or office of a
political division of a foreign State, to the members of their families and to that office
CHAPTER I
INTERPRETATION
section 1
CHAPTER II
FOREIGN OFFICIALS
2
CHAPTER III
MEMBERS OF THE FAMILY OF A FOREIGN OFFICIAL
7
CHAPTER III.1
OFFICE OF A POLITICAL DIVISION OF A FOREIGN STATE, ITS
MEMBERS AND THE MEMBERS OF THEIR FAMILIES
10.1
CHAPTER III.2
GENERAL
10.5
CHAPTER IV
TRANSITIONAL PROVISIONS
11
SCHEDULE A
OFFICE OF A POLITICAL DIVISION OF A FOREIGN STATE
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comparable to that of a consular officer within the office of
that division.
O.C. 1466-98, s. 1; O.C. 1249-2005, s. 2.
chapter A-6.002, r. 5
Regulation respecting fiscal privileges granted to
members of a diplomatic mission, consular post or office
of a political division of a foreign State, to the members of
their families and to that office
Tax Administration Act
(chapter A-6.002, s. 96, 1st par., subpar. a, and s. 97)
O.C. 1466-98; O.C. 1249-2005, s. 1; 2010, c. 31, s. 91.
CHAPTER I
INTERPRETATION
O.C. 1466-98.
1.
In this Regulation, unless the context indicates
otherwise,
“consular employee” means a person employed in the
administrative or technical service of a consular post;
“consular officer” means any person, including the head of a
consular post, entrusted in that capacity with the exercise of
consular functions, but does not include an honorary consular
officer;
“consular post” means any consulate-general, consulate,
vice-consulate or consular agency;
“diplomatic agent” means the head of a diplomatic mission
or a member of the diplomatic staff of the mission;
“head of a diplomatic mission” means the person charged by
the sending State with the duty of acting in that capacity;
“member of the administrative and technical staff” means a
member of the staff of a diplomatic mission employed in the
administrative and technical service of the diplomatic
mission;
“member of the diplomatic staff” means a member of the
staff of a diplomatic mission having diplomatic rank;
“office employee” means a person employed in the
administrative or technical service of an office of a political
division of a foreign State;
“permanent resident” means a person lawfully admitted to
Canada for permanent residence in accordance the applicable
provisions of the laws of Canada concerning immigration;
“political division of a foreign State” means a province, State
or similar division of a foreign State;
“representative” means a person appointed by a political
division of a foreign State to exercise a function substantially
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CHAPTER II
FOREIGN OFFICIALS
O.C. 1466-98.
2. Subject to section 3, this Regulation applies to members
of a diplomatic mission of a country other than Canada who
are diplomatic agents or members of the administrative and
technical staff of the mission.
It also applies to members of a consular post of a country
other than Canada who are consular officers or consular
employees.
O.C. 1466-98, s. 2.
3.
This Regulation applies to an individual referred to in
section 2 only if that individual
(1) is registered
internationales;
with
the
Ministère
des
Relations
(2) is not a Canadian citizen;
(3) is not a permanent resident; and
(4) is not performing the duties of an office or employment
in Québec other than the individual’s function with the
government that the individual represents.
O.C. 1466-98, s. 3.
4.
An individual referred to in section 2 shall be exempt
from all duties imposed under the Taxation Act (chapter I-3),
if the individual is not engaged in a business in Québec.
O.C. 1466-98, s. 4.
5.
Subject to the third paragraph, an individual referred to
in section 2 who is not carrying on a professional or
commercial activity in Québec is entitled to a refund or
rebate of all duties imposed under the following Acts if the
individual applies therefor to the Minister in prescribed form:
(1) subject to the second paragraph, the Act respecting the
Québec sales tax (chapter T-0.1);
(2) the Fuel Tax Act (chapter T-1);
(3) the Act respecting municipal taxation (chapter F-2.1) in
respect of the tax under Division III.6 of Chapter XVIII of
that Act.
The right to a refund or rebate applies in respect of tax
provided for in Titles I (except tax imposed on immovable
property that is acquired for personal use), II, III, IV.2
and IV.5 of the Act respecting the Québec sales tax.
A-6.002, r. 5 / 1
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FISCAL PRIVILEGES
However, in respect of the sale of alcoholic beverages, the
individual referred to in the first paragraph shall be exempt
from the payment of tax under Titles I and II of the Act
respecting the Québec sales tax where the sale is made at one
of the branches of the Société des alcools du Québec that are
designated by the Ministère des Relations internationales.
The individual referred to in the first paragraph shall be
exempt from the payment of tax under the Tobacco Tax Act
(chapter I-2) where the sale is made by one of the persons
specified in paragraph h of subsection 2 of section 32, in
paragraphs b, c, d and h of subsection 3 of section 32, in
paragraph c of subsection 4 and in subsection 11 of
section 50 and in paragraph b of subsection 2 of section 51 of
the Excise Act, 2001 (S.C. 2002, c. 22).
O.C. 1466-98, s. 5; O.C. 1282-2003, s. 1; O.C. 1176-2010, s. 1;
O.C. 1105-2014, s. 1.
6.
(Revoked).
O.C. 1466-98, s. 6; O.C. 1249-2005, s. 3.
CHAPTER III
MEMBERS OF THE FAMILY OF A FOREIGN
OFFICIAL
O.C. 1466-98.
7. Subject to sections 8 to 10, this Regulation applies also
to a member of the family of an individual referred to in
section 2, if that member resides with the individual, is not a
Canadian citizen and is registered with the Ministère des
Relations internationales.
O.C. 1466-98, s. 7.
8.
An individual referred to in section 7 who is a member
of the family of a diplomatic agent referred to in the first
paragraph of section 2 shall enjoy the fiscal privileges
specified in sections 4 and 5, if
(1) for the purposes of section 4, that individual is not
engaged in a business in Québec or performing the duties of
an office or employment in Québec; and
(2) for the purposes of section 5, that individual is not
performing the duties of an office or employment in Québec
or carrying on a professional or commercial activity in
Québec.
O.C. 1466-98, s. 8.
9.
An individual referred to in section 7 who is not a
permanent resident and is a member of the family of a
member of the administrative and technical staff of a
diplomatic mission referred to in the first paragraph of
section 2 shall enjoy the fiscal privileges specified in
sections 4 and 5, if
(1) for the purposes of section 4, that individual is not
engaged in a business in Québec or performing the duties of
an office or employment in Québec; and
(2) for the purposes of section 5, that individual is not
performing the duties of an office or employment in Québec
or carrying on a professional or commercial activity in
Québec.
O.C. 1466-98, s. 9.
10. An individual referred to in section 7 who is not a
permanent resident and is a member of the family of an
individual referred to in the second paragraph of section 2
shall enjoy the fiscal privileges specified in sections 4 and 5,
if
(1) for the purposes of section 4, that individual is not
engaged in a business in Québec or performing the duties of
an office or employment in Québec; and
(2) for the purposes of section 5, that individual is not
performing the duties of an office or employment in Québec
or carrying on a professional or commercial activity in
Québec.
However, this section does not apply to an individual who is
a member of the family of a consular employee employed at
a consular post headed by an honorary consular officer.
O.C. 1466-98, s. 10.
CHAPTER III.1
OFFICE OF A POLITICAL DIVISION OF A
FOREIGN STATE, ITS MEMBERS AND THE
MEMBERS OF THEIR FAMILIES
O.C. 1249-2005, s. 4.
10.1. This Regulation applies to an office of a political
division of a foreign State the name of which appears in
Schedule A.
It also applies to a member of that office who is a
representative or an office employee and to the members of
that person’s family.
O.C. 1249-2005, s. 4.
10.2. An office referred to in the first paragraph of
section 10.1 is entitled to a refund or rebate of all duties
imposed under the following Acts if the office applies
therefor to the Minister in prescribed form:
(1) subject to the second and third paragraphs, the Act
respecting the Québec sales tax (chapter T-0.1);
(2) the Tobacco Tax Act (chapter I-2);
(3) the Fuel Tax Act (chapter T-1);
A-6.002, r. 5 / 2
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FISCAL PRIVILEGES
(4) the Act respecting municipal taxation (chapter F-2.1) in
respect of the tax under Division III.6 of Chapter XVIII of
that Act.
The right to a refund or rebate applies in respect of tax under
Titles I (except tax imposed on immovable property that is
acquired for personal use), II, III, IV.2 and IV.5 of the Act
respecting the Québec sales tax.
CHAPTER III.2
GENERAL
O.C. 1249-2005, s. 4.
10.5. An application for a refund or rebate under this
Regulation shall be filed within the time specified in
section 401 of the Act respecting the Québec sales tax
(chapter T-0.1).
However, in respect of the sale of alcoholic beverages, the
office shall be exempt from the payment of tax under Titles I
and II of the Act respecting the Québec sales tax where the
sale is made at one of the branches of the Société des alcools
du Québec that are designated by the Ministère des Relations
internationales.
TRANSITIONAL PROVISIONS
O.C. 1249-2005, s. 4; O.C. 1105-2014, s. 2.
O.C. 1466-98.
10.3. The exemption and refund or rebate provided for in
sections 4 and 5 also apply to a member of the office of a
political division of a foreign State, if the member meets the
conditions of section 3 and, as the case may be,
11.
(1) for the purposes of section 4, is not engaged in a
business in Québec; or
O.C. 1466-98, s. 12.
O.C. 1249-2005, s. 4.
CHAPTER IV
(Obsolete).
O.C. 1466-98, s. 11.
12.
(Omitted).
(2) for the purposes of section 5, is not carrying on a
professional or commercial activity in Québec.
O.C. 1249-2005, s. 4.
10.4. The exemption and refund or rebate provided in
sections 4 and 5 also apply to a member of the family of a
person referred to in section 10.3 if the member
(1) resides with that person;
(2) is not a Canadian citizen;
(3) is registered
internationales;
with
the
Ministère
des
Relations
(4) is not a permanent resident;
(5) is not performing the duties of an office or employment
in Québec and,
(a) for the purposes of section 4, is not engaged in a
business; and
(b) for the purposes of section 5, is not carrying on a
professional or commercial activity.
O.C. 1249-2005, s. 4.
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A-6.002, r. 5 / 3
FISCAL PRIVILEGES
SCHEDULE A
(s. 10.1, 1st par.)
OFFICE OF A POLITICAL DIVISION OF A FOREIGN
STATE
Wallonie-Brussels Delegation;
Representation of the Bavarian State.
O.C. 1249-2005, s. 5.
A-6.002, r. 5 / 4
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FISCAL PRIVILEGES
UPDATES
O.C. 1466-98, (1998) G.O. 2, 4610 (eff. 98-12-16).
O.C. 1282-2003, (2003) G.O. 2, 3552 (c.i.f. 03-12-17).
O.C. 1249-2005, (2005) G.O. 2, 5533 (c.i.f. 05-12-28).
Bill 107 - 2010, c. 31.
O.C. 1176-2010, (2011) G.O. 2, 8 (c.i.f. 11-01-05).
O.C. 1105-2014, (2014) G.O. 2, 2812 (c.i.f. 14-12-23).
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A-6.002, r. 5 / 5