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  1. Payments in Lieu of Taxes Regulations - SOR/81-29 (Section 3)
    •  (1) The following classes of real property and immovables owned by Her Majesty in right of Canada and leased to or occupied by a person or a body, whether incorporated or not, that is not a department, are to be included in the definition federal property in subsection 2(1) of the Act, for the purposes of the Act:

      • [...]

      • (i) any real property or immovable in Canada leased to or occupied by a government other than the Government of Canada or a province and used as

        • (i) the chancery or offices of a consular post or trade commission, or

        • (ii) the official residence of the head of a consular post or trade commission,

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