Income Tax Act — I-3.3 149
Miscellaneous exemptions 149 (1) No tax is payable under this Part on the taxable income of a person for a period when that person was Employees of a country other than Canada (a) an officer or servant of the government of a country other than Canada whose duties require that person to reside in Canada (i) if, immediately before assuming those duties, the person resided outside Canada, (ii) if that country grants a similar privilege to an officer or servant of Canada of the same class, (iii) if the person was not, at any time in the period, engaged in a business or performing the duties of an office or employment in Canada other than the person’s position with that government, and (iv) if the person was not during the period a Canadian citizen; Members of the family and servants of employees of a country other than Canada (b) a member of the family of a person described in paragraph 149(1)(a) who resides with that person, or a servant employed by a person described in that paragraph, (i) if the country of which the person described in paragraph 149(1)(a) is an officer or servant grants a similar privilege to members of the family residing with and servants employed by an officer or servant of Canada of the same class, (ii) in the case of a member of the family, if that member was not at any time lawfully admitted to Canada for permanent residence, or at any time in the period engaged in a business or performing the duties of an office or employment in Canada, (iii) in the case of a servant, if, immediately before assuming his or her duties as a servant of a person described in paragraph 149(1)(a), the servant resided outside Canada and, since first assuming those duties in Canada, has not at any time engaged in a business in Canada or been employed in Canada other than by a person described in that paragraph, and (iv) if the member of the family or servant was not during the period a Canadian citizen; Municipal authorities (c) a municipality in Canada, or a municipal or public body performing a function of government in Canada; Corporations owned by the Crown (d) a corporation, commission or association all of the shares (except directors’ qualifying shares) or of the capital of which was owned by one or more persons each of which is Her Majesty in right of Canada or Her Majesty in right of a province; Corporations 90% owned by the Crown (d.1) a corporation, commission or association not less than 90% of the shares (except directors’ qualifying shares) or of the capital of which was owned by one or more persons each of which is Her Majesty in right of Canada or Her Majesty in right of a province; Wholly-owned corporations (d.2) a corporation all of the shares (except directors’ qualifying shares) or of the capital of which was owned by one or more persons each of which is a corporation, commission or association to which this paragraph or paragraph (d) applies for the period; 90% owned corporations (d.3) a corporation, commission or association not less than 90% of the shares (except directors’ qualifying shares) or of the capital of which was owned by (i) one or more persons each of which is Her Majesty in right of Canada or a province or a person to which paragraph (d) or (d.2) applies for the period, or (ii) one or more municipalities in Canada in combination with one or more persons each of which is Her Majesty in right of Canada or a province or a person to which paragraph 149(1)(d) or 149(1)(d.2) applies for the period; Combined ownership (d.4) a corporation all of the shares (except directors’ qualifying shares) or of the capital of which was owned by one or more persons each of which is a corporation, commission or association to which this paragraph or any of paragraphs (d) to (d.3) applies for the period; Income within boundaries of entities (d.5) subject to subsections (1.2) and (1.3), a corporation, commission or association not less than 90% of the capital of which was owned by one or more entities each of which i