You are not required to withhold or pay Québec parental insurance plan (QPIP) premiums on amounts that you paid to the following persons:

• foreign officers and members of their family or their personnel, if they are exempt from income tax under sections 982 and 983 of the Taxation Act or under section 96 of the Tax Administration Act;
• officers and employees of prescribed international organizations and the members of their families, if they are exempt from income tax under section 96 of the Tax Administration Act;
• representatives of member states of international organizations and members of their families and their personnel, if they are exempt from income tax under section 96 of the Tax Administration Act;
• members of prescribed offices of a political division of a foreign state and the members of their families, if they are exempt from income tax under section 96 of the Tax Administration Act.