F-2.1 - Act respecting municipal taxation

Full text
204. The following are exempt from all municipal or school property taxes:
(1)  an immovable included in a unit of assessment entered on the roll in the name of the State or of the Société québécoise des infrastructures;
(1.1)  an immovable included in a unit of assessment entered on the roll in the name of the Crown in right of Canada or a mandatary thereof;
(1.2)  (paragraph repealed);
(2)  an immovable included in a unit of assessment entered on the roll in the name of the Régie des installations olympiques;
(2.1)  an immovable included in a unit of assessment entered on the roll in the name of the Société de la Place des Arts de Montréal or the École nationale de police du Québec;
(2.2)  an immovable included in a unit of assessment entered on the roll in the name of the Autorité régionale de transport métropolitain or the Réseau de transport métropolitain;
(2.3)  an immovable that is the subject of an agreement entered into under section 88.10 of the Transport Act (chapter T-12) and that is included in a unit of assessment entered on the roll in the name of the Caisse de dépôt et placement du Québec or of one of its subsidiaries referred to in section 88.15 of that Act;
(3)  an immovable that is included in a unit of assessment entered on the roll in the name of a local municipality, that is situated in the municipality’s territory and that is not subject to such taxes under any Act;
(4)  an immovable that is included in a unit of assessment entered on the roll in the name of a local municipality and that is situated in the municipality’s territory;
(5)  an immovable included in a unit of assessment entered on the roll in the name of a community, a regional county municipality or a mandatary of a community, regional county municipality or local municipality that is not subject to such taxes under any Act, and an immovable included in a unit of assessment entered on the roll in the name of a transit authority whose budget is submitted, by law, to an elected municipal body;
(6)  land not contemplated by another paragraph, included in a unit of assessment entered on the roll in the name of a public body or administered or managed by it and being the site of
(a)  a public road or works forming part of it, or of
(b)  works used for the protection of wildlife or of the forest and situated in an unorganized territory;
(7)  land that is included in a unit of assessment entered on the roll in the name of a person who operates a system contemplated in section 66, 67 or 68 and that is the site of a structure forming part of that system, unless that structure is entered on the roll;
(8)  an immovable included in a unit of assessment entered on the roll in the name of an episcopal corporation, a fabrique, a religious institution or a Church constituted as a legal person, and principally used for the exercise of public worship, either as an episcopal palace or as a presbytery, to the extent of only one for each church, and its immediate dependencies used for the same purposes;
(9)  an immovable used as a cemetery for human beings, unless it is operated for pecuniary gain;
(10)  an immovable in respect of which the recognition under the first paragraph of section 243.3 has been granted and is in force;
(11)  an immovable included in a unit of assessment entered on the roll in the name of an agricultural or horticultural society and specially used by that society for exhibition purposes;
(12)  an immovable included in a unit of assessment entered on the roll in the name of a religious institution or fabrique and used by it or gratuitously by another religious institution or fabrique not to derive income but in the immediate pursuit of the religious or charitable objects for which it was established, and its immediate dependencies used for the same purposes;
(13)  an immovable included in a unit of assessment entered on the roll in the name of a school board, a general and vocational college, a university establishment within the meaning of the University Investments Act (chapter I-17) or the Conservatoire de musique et d’art dramatique du Québec;
(14)  (a)  an immovable included in a unit of assessment entered on the roll in the name of a public institution within the meaning of the Act respecting health services and social services (chapter S-4.2), a health and social services agency referred to in that Act or a public institution within the meaning of the Act respecting health services and social services for Cree Native persons (chapter S-5);
(b)  an immovable that is included in a unit of assessment entered on the roll in the name of a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph a of this paragraph or defined in section 12 of the second Act referred to and in which are exercised, under a permit issued to the institution under the Act that is applicable to the institution, activities inherent in the mission of a local community service centre, a residential and long‐term care centre or a rehabilitation centre within the meaning of the first Act referred to or of a reception centre within the meaning of the second Act referred to;
(c)  an immovable that is included in a unit of assessment entered on the roll in the name of a cooperative or a non-profit organization holding a childcare centre or day care centre permit or accredited as a home childcare coordinating office under the Educational Childcare Act (chapter S-4.1.1), and that is used chiefly for the carrying on of functions proper to a childcare centre, day care centre or coordinating office;
(d)  (subparagraph repealed);
(15)  an immovable that is included in a unit of assessment entered on the roll in the name of a non-profit legal person holding a permit to operate a private educational institution issued under the Act respecting private education (chapter E-9.1) and that is at the disposal of that institution;
(16)  an immovable that is included in a unit of assessment entered on the roll in the name of an institution accredited for purposes of subsidy under the Act respecting private education and that is at the disposal of that institution and an immovable belonging to an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M-25.1.1);
(17)  an immovable that is included in a unit of assessment entered on the roll in the name of a religious institution and that is used by a person contemplated in paragraph 13, 14, 15 or 16, if the activity carried on by such person therein is part of his ordinary activities;
(18)  (paragraph repealed);
(19)  an immovable that is a nature reserve recognized under the Natural Heritage Conservation Act (chapter C-61.01).
1979, c. 72, s. 204; 1980, c. 34, s. 27; 1982, c. 2, s. 93; 1982, c. 9, s. 38; 1983, c. 40, s. 72; 1986, c. 34, s. 12; 1988, c. 76, s. 57; 1988, c. 75, s. 203; 1989, c. 17, s. 8; 1991, c. 32, s. 100; 1992, c. 21, s. 168; 1992, c. 68, s. 139; 1993, c. 67, s. 117; 1994, c. 15, s. 33; 1994, c. 30, s. 59; 1995, c. 7, s. 1; 1995, c. 73, s. 2; 1995, c. 65, s. 122; 1996, c. 16, s. 64; 1996, c. 21, s. 70; 1997, c. 44, s. 100; 1997, c. 58, s. 45; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2000, c. 54, s. 59; 2000, c. 56, s. 149; 2001, c. 25, s. 119; 2002, c. 77, s. 59; 2002, c. 74, s. 89; 2004, c. 20, s. 157; 2005, c. 32, s. 308; 2005, c. 47, s. 140; 1994, c. 2, s. 75; 2006, c. 26, s. 11; 2008, c. 19, s. 20; 2011, c. 16, s. 185; 2013, c. 23, s. 164; 2016, c. 82016, c. 8, s. 69; 2017, c. 17 2017, c. 17, s. 62.
204. The following are exempt from all municipal or school property taxes:
(1)  an immovable included in a unit of assessment entered on the roll in the name of the State or of the Société québécoise des infrastructures;
(1.1)  an immovable included in a unit of assessment entered on the roll in the name of the Crown in right of Canada or a mandatary thereof;
(1.2)  (paragraph repealed);
(2)  an immovable included in a unit of assessment entered on the roll in the name of the Régie des installations olympiques;
(2.1)  an immovable included in a unit of assessment entered on the roll in the name of the Société de la Place des Arts de Montréal or the École nationale de police du Québec;
(2.2)  an immovable included in a unit of assessment entered on the roll in the name of the Autorité régionale de transport métropolitain or the Réseau de transport métropolitain;
(3)  an immovable that is included in a unit of assessment entered on the roll in the name of a local municipality, that is situated in the municipality’s territory and that is not subject to such taxes under any Act;
(4)  an immovable that is included in a unit of assessment entered on the roll in the name of a local municipality and that is situated in the municipality’s territory;
(5)  an immovable included in a unit of assessment entered on the roll in the name of a community, a regional county municipality or a mandatary of a community, regional county municipality or local municipality that is not subject to such taxes under any Act, and an immovable included in a unit of assessment entered on the roll in the name of a transit authority whose budget is submitted, by law, to an elected municipal body;
(6)  land not contemplated by another paragraph, included in a unit of assessment entered on the roll in the name of a public body or administered or managed by it and being the site of
(a)  a public road or works forming part of it, or of
(b)  works used for the protection of wildlife or of the forest and situated in an unorganized territory;
(7)  land that is included in a unit of assessment entered on the roll in the name of a person who operates a system contemplated in section 66, 67 or 68 and that is the site of a structure forming part of that system, unless that structure is entered on the roll;
(8)  an immovable included in a unit of assessment entered on the roll in the name of an episcopal corporation, a fabrique, a religious institution or a Church constituted as a legal person, and principally used for the exercise of public worship, either as an episcopal palace or as a presbytery, to the extent of only one for each church, and its immediate dependencies used for the same purposes;
(9)  an immovable used as a cemetery for human beings, unless it is operated for pecuniary gain;
(10)  an immovable in respect of which the recognition under the first paragraph of section 243.3 has been granted and is in force;
(11)  an immovable included in a unit of assessment entered on the roll in the name of an agricultural or horticultural society and specially used by that society for exhibition purposes;
(12)  an immovable included in a unit of assessment entered on the roll in the name of a religious institution or fabrique and used by it or gratuitously by another religious institution or fabrique not to derive income but in the immediate pursuit of the religious or charitable objects for which it was established, and its immediate dependencies used for the same purposes;
(13)  an immovable included in a unit of assessment entered on the roll in the name of a school board, a general and vocational college, a university establishment within the meaning of the University Investments Act (chapter I-17) or the Conservatoire de musique et d’art dramatique du Québec;
(14)  (a)  an immovable included in a unit of assessment entered on the roll in the name of a public institution within the meaning of the Act respecting health services and social services (chapter S-4.2), a health and social services agency referred to in that Act or a public institution within the meaning of the Act respecting health services and social services for Cree Native persons (chapter S-5);
(b)  an immovable that is included in a unit of assessment entered on the roll in the name of a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph a of this paragraph or defined in section 12 of the second Act referred to and in which are exercised, under a permit issued to the institution under the Act that is applicable to the institution, activities inherent in the mission of a local community service centre, a residential and long‐term care centre or a rehabilitation centre within the meaning of the first Act referred to or of a reception centre within the meaning of the second Act referred to;
(c)  an immovable that is included in a unit of assessment entered on the roll in the name of a cooperative or a non-profit organization holding a childcare centre or day care centre permit or accredited as a home childcare coordinating office under the Educational Childcare Act (chapter S-4.1.1), and that is used chiefly for the carrying on of functions proper to a childcare centre, day care centre or coordinating office;
(d)  (subparagraph repealed);
(15)  an immovable that is included in a unit of assessment entered on the roll in the name of a non-profit legal person holding a permit to operate a private educational institution issued under the Act respecting private education (chapter E-9.1) and that is at the disposal of that institution;
(16)  an immovable that is included in a unit of assessment entered on the roll in the name of an institution accredited for purposes of subsidy under the Act respecting private education and that is at the disposal of that institution and an immovable belonging to an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M-25.1.1);
(17)  an immovable that is included in a unit of assessment entered on the roll in the name of a religious institution and that is used by a person contemplated in paragraph 13, 14, 15 or 16, if the activity carried on by such person therein is part of his ordinary activities;
(18)  (paragraph repealed);
(19)  an immovable that is a nature reserve recognized under the Natural Heritage Conservation Act (chapter C-61.01).
1979, c. 72, s. 204; 1980, c. 34, s. 27; 1982, c. 2, s. 93; 1982, c. 9, s. 38; 1983, c. 40, s. 72; 1986, c. 34, s. 12; 1988, c. 76, s. 57; 1988, c. 75, s. 203; 1989, c. 17, s. 8; 1991, c. 32, s. 100; 1992, c. 21, s. 168; 1992, c. 68, s. 139; 1993, c. 67, s. 117; 1994, c. 15, s. 33; 1994, c. 30, s. 59; 1995, c. 7, s. 1; 1995, c. 73, s. 2; 1995, c. 65, s. 122; 1996, c. 16, s. 64; 1996, c. 21, s. 70; 1997, c. 44, s. 100; 1997, c. 58, s. 45; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2000, c. 54, s. 59; 2000, c. 56, s. 149; 2001, c. 25, s. 119; 2002, c. 77, s. 59; 2002, c. 74, s. 89; 2004, c. 20, s. 157; 2005, c. 32, s. 308; 2005, c. 47, s. 140; 1994, c. 2, s. 75; 2006, c. 26, s. 11; 2008, c. 19, s. 20; 2011, c. 16, s. 185; 2013, c. 23, s. 164; 2016, c. 82016, c. 8, s. 69.
204. The following are exempt from all municipal or school property taxes:
(1)  an immovable included in a unit of assessment entered on the roll in the name of the State or of the Société québécoise des infrastructures;
(1.1)  an immovable included in a unit of assessment entered on the roll in the name of the Crown in right of Canada or a mandatary thereof;
(1.2)  (paragraph repealed);
(2)  an immovable included in a unit of assessment entered on the roll in the name of the Régie des installations olympiques;
(2.1)  an immovable included in a unit of assessment entered on the roll in the name of the Société de la Place des Arts de Montréal or the École nationale de police du Québec;
(2.2)  an immovable included in a unit of assessment entered on the roll in the name of the Agence métropolitaine de transport;
(3)  an immovable that is included in a unit of assessment entered on the roll in the name of a local municipality, that is situated in the municipality’s territory and that is not subject to such taxes under any Act;
(4)  an immovable that is included in a unit of assessment entered on the roll in the name of a local municipality and that is situated in the municipality’s territory;
(5)  an immovable included in a unit of assessment entered on the roll in the name of a community, a regional county municipality or a mandatary of a community, regional county municipality or local municipality that is not subject to such taxes under any Act, and an immovable included in a unit of assessment entered on the roll in the name of a transit authority whose budget is submitted, by law, to an elected municipal body;
(6)  land not contemplated by another paragraph, included in a unit of assessment entered on the roll in the name of a public body or administered or managed by it and being the site of
(a)  a public road or works forming part of it, or of
(b)  works used for the protection of wildlife or of the forest and situated in an unorganized territory;
(7)  land that is included in a unit of assessment entered on the roll in the name of a person who operates a system contemplated in section 66, 67 or 68 and that is the site of a structure forming part of that system, unless that structure is entered on the roll;
(8)  an immovable included in a unit of assessment entered on the roll in the name of an episcopal corporation, a fabrique, a religious institution or a Church constituted as a legal person, and principally used for the exercise of public worship, either as an episcopal palace or as a presbytery, to the extent of only one for each church, and its immediate dependencies used for the same purposes;
(9)  an immovable used as a cemetery for human beings, unless it is operated for pecuniary gain;
(10)  an immovable in respect of which the recognition under the first paragraph of section 243.3 has been granted and is in force;
(11)  an immovable included in a unit of assessment entered on the roll in the name of an agricultural or horticultural society and specially used by that society for exhibition purposes;
(12)  an immovable included in a unit of assessment entered on the roll in the name of a religious institution or fabrique and used by it or gratuitously by another religious institution or fabrique not to derive income but in the immediate pursuit of the religious or charitable objects for which it was established, and its immediate dependencies used for the same purposes;
(13)  an immovable included in a unit of assessment entered on the roll in the name of a school board, a general and vocational college, a university establishment within the meaning of the University Investments Act (chapter I-17) or the Conservatoire de musique et d’art dramatique du Québec;
(14)  (a)  an immovable included in a unit of assessment entered on the roll in the name of a public institution within the meaning of the Act respecting health services and social services (chapter S-4.2), a health and social services agency referred to in that Act or a public institution within the meaning of the Act respecting health services and social services for Cree Native persons (chapter S-5);
(b)  an immovable that is included in a unit of assessment entered on the roll in the name of a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph a of this paragraph or defined in section 12 of the second Act referred to and in which are exercised, under a permit issued to the institution under the Act that is applicable to the institution, activities inherent in the mission of a local community service centre, a residential and long‐term care centre or a rehabilitation centre within the meaning of the first Act referred to or of a reception centre within the meaning of the second Act referred to;
(c)  an immovable that is included in a unit of assessment entered on the roll in the name of a cooperative or a non-profit organization holding a childcare centre or day care centre permit or accredited as a home childcare coordinating office under the Educational Childcare Act (chapter S-4.1.1), and that is used chiefly for the carrying on of functions proper to a childcare centre, day care centre or coordinating office;
(d)  (subparagraph repealed);
(15)  an immovable that is included in a unit of assessment entered on the roll in the name of a non-profit legal person holding a permit to operate a private educational institution issued under the Act respecting private education (chapter E-9.1) and that is at the disposal of that institution;
(16)  an immovable that is included in a unit of assessment entered on the roll in the name of an institution accredited for purposes of subsidy under the Act respecting private education and that is at the disposal of that institution and an immovable belonging to an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M-25.1.1);
(17)  an immovable that is included in a unit of assessment entered on the roll in the name of a religious institution and that is used by a person contemplated in paragraph 13, 14, 15 or 16, if the activity carried on by such person therein is part of his ordinary activities;
(18)  (paragraph repealed);
(19)  an immovable that is a nature reserve recognized under the Natural Heritage Conservation Act (chapter C-61.01).
1979, c. 72, s. 204; 1980, c. 34, s. 27; 1982, c. 2, s. 93; 1982, c. 9, s. 38; 1983, c. 40, s. 72; 1986, c. 34, s. 12; 1988, c. 76, s. 57; 1988, c. 75, s. 203; 1989, c. 17, s. 8; 1991, c. 32, s. 100; 1992, c. 21, s. 168; 1992, c. 68, s. 139; 1993, c. 67, s. 117; 1994, c. 15, s. 33; 1994, c. 30, s. 59; 1995, c. 7, s. 1; 1995, c. 73, s. 2; 1995, c. 65, s. 122; 1996, c. 16, s. 64; 1996, c. 21, s. 70; 1997, c. 44, s. 100; 1997, c. 58, s. 45; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2000, c. 54, s. 59; 2000, c. 56, s. 149; 2001, c. 25, s. 119; 2002, c. 77, s. 59; 2002, c. 74, s. 89; 2004, c. 20, s. 157; 2005, c. 32, s. 308; 2005, c. 47, s. 140; 1994, c. 2, s. 75; 2006, c. 26, s. 11; 2008, c. 19, s. 20; 2011, c. 16, s. 185; 2013, c. 23, s. 164.
204. The following are exempt from all municipal or school property taxes:
(1)  an immovable included in a unit of assessment entered on the roll in the name of the State or of the Société immobilière du Québec;
(1.1)  an immovable included in a unit of assessment entered on the roll in the name of the Crown in right of Canada or a mandatary thereof;
(1.2)  (paragraph repealed);
(2)  an immovable included in a unit of assessment entered on the roll in the name of the Régie des installations olympiques;
(2.1)  an immovable included in a unit of assessment entered on the roll in the name of the Société de la Place des Arts de Montréal or the École nationale de police du Québec;
(2.2)  an immovable included in a unit of assessment entered on the roll in the name of the Agence métropolitaine de transport;
(3)  an immovable that is included in a unit of assessment entered on the roll in the name of a local municipality, that is situated in the municipality’s territory and that is not subject to such taxes under any Act;
(4)  an immovable that is included in a unit of assessment entered on the roll in the name of a local municipality and that is situated in the municipality’s territory;
(5)  an immovable included in a unit of assessment entered on the roll in the name of a community, a regional county municipality or a mandatary of a community, regional county municipality or local municipality that is not subject to such taxes under any Act, and an immovable included in a unit of assessment entered on the roll in the name of a transit authority whose budget is submitted, by law, to an elected municipal body;
(6)  land not contemplated by another paragraph, included in a unit of assessment entered on the roll in the name of a public body or administered or managed by it and being the site of
(a)  a public road or works forming part of it, or of
(b)  works used for the protection of wildlife or of the forest and situated in an unorganized territory;
(7)  land that is included in a unit of assessment entered on the roll in the name of a person who operates a system contemplated in section 66, 67 or 68 and that is the site of a structure forming part of that system, unless that structure is entered on the roll;
(8)  an immovable included in a unit of assessment entered on the roll in the name of an episcopal corporation, a fabrique, a religious institution or a Church constituted as a legal person, and principally used for the exercise of public worship, either as an episcopal palace or as a presbytery, to the extent of only one for each church, and its immediate dependencies used for the same purposes;
(9)  an immovable used as a cemetery for human beings, unless it is operated for pecuniary gain;
(10)  an immovable in respect of which the recognition under the first paragraph of section 243.3 has been granted and is in force;
(11)  an immovable included in a unit of assessment entered on the roll in the name of an agricultural or horticultural society and specially used by that society for exhibition purposes;
(12)  an immovable included in a unit of assessment entered on the roll in the name of a religious institution or fabrique and used by it or gratuitously by another religious institution or fabrique not to derive income but in the immediate pursuit of the religious or charitable objects for which it was established, and its immediate dependencies used for the same purposes;
(13)  an immovable included in a unit of assessment entered on the roll in the name of a school board, a general and vocational college, a university establishment within the meaning of the University Investments Act (chapter I-17) or the Conservatoire de musique et d’art dramatique du Québec;
(14)  (a)  an immovable included in a unit of assessment entered on the roll in the name of a public institution within the meaning of the Act respecting health services and social services (chapter S-4.2), a health and social services agency referred to in that Act or a public institution within the meaning of the Act respecting health services and social services for Cree Native persons (chapter S-5);
(b)  an immovable that is included in a unit of assessment entered on the roll in the name of a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph a of this paragraph or defined in section 12 of the second Act referred to and in which are exercised, under a permit issued to the institution under the Act that is applicable to the institution, activities inherent in the mission of a local community service centre, a residential and long‐term care centre or a rehabilitation centre within the meaning of the first Act referred to or of a reception centre within the meaning of the second Act referred to;
(c)  an immovable that is included in a unit of assessment entered on the roll in the name of a cooperative or a non-profit organization holding a childcare centre or day care centre permit or accredited as a home childcare coordinating office under the Educational Childcare Act (chapter S-4.1.1), and that is used chiefly for the carrying on of functions proper to a childcare centre, day care centre or coordinating office;
(d)  (subparagraph repealed);
(15)  an immovable that is included in a unit of assessment entered on the roll in the name of a non-profit legal person holding a permit to operate a private educational institution issued under the Act respecting private education (chapter E-9.1) and that is at the disposal of that institution;
(16)  an immovable that is included in a unit of assessment entered on the roll in the name of an institution accredited for purposes of subsidy under the Act respecting private education and that is at the disposal of that institution and an immovable belonging to an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M-25.1.1);
(17)  an immovable that is included in a unit of assessment entered on the roll in the name of a religious institution and that is used by a person contemplated in paragraph 13, 14, 15 or 16, if the activity carried on by such person therein is part of his ordinary activities;
(18)  (paragraph repealed);
(19)  an immovable that is a nature reserve recognized under the Natural Heritage Conservation Act (chapter C-61.01).
1979, c. 72, s. 204; 1980, c. 34, s. 27; 1982, c. 2, s. 93; 1982, c. 9, s. 38; 1983, c. 40, s. 72; 1986, c. 34, s. 12; 1988, c. 76, s. 57; 1988, c. 75, s. 203; 1989, c. 17, s. 8; 1991, c. 32, s. 100; 1992, c. 21, s. 168; 1992, c. 68, s. 139; 1993, c. 67, s. 117; 1994, c. 15, s. 33; 1994, c. 30, s. 59; 1995, c. 7, s. 1; 1995, c. 73, s. 2; 1995, c. 65, s. 122; 1996, c. 16, s. 64; 1996, c. 21, s. 70; 1997, c. 44, s. 100; 1997, c. 58, s. 45; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2000, c. 54, s. 59; 2000, c. 56, s. 149; 2001, c. 25, s. 119; 2002, c. 77, s. 59; 2002, c. 74, s. 89; 2004, c. 20, s. 157; 2005, c. 32, s. 308; 2005, c. 47, s. 140; 1994, c. 2, s. 75; 2006, c. 26, s. 11; 2008, c. 19, s. 20; 2011, c. 16, s. 185.
204. The following are exempt from all municipal or school property taxes:
(1)  an immovable included in a unit of assessment entered on the roll in the name of the State or of the Société immobilière du Québec;
(1.1)  an immovable included in a unit of assessment entered on the roll in the name of the Crown in right of Canada or a mandatary thereof;
(1.2)  an immovable included in a unit of assessment entered on the roll in the name of the Corporation d’hébergement du Québec;
(2)  an immovable included in a unit of assessment entered on the roll in the name of the Régie des installations olympiques;
(2.1)  an immovable included in a unit of assessment entered on the roll in the name of the Société de la Place des Arts de Montréal or the École nationale de police du Québec;
(2.2)  an immovable included in a unit of assessment entered on the roll in the name of the Agence métropolitaine de transport;
(3)  an immovable that is included in a unit of assessment entered on the roll in the name of a local municipality, that is situated in the municipality’s territory and that is not subject to such taxes under any Act;
(4)  an immovable that is included in a unit of assessment entered on the roll in the name of a local municipality and that is situated in the municipality’s territory;
(5)  an immovable included in a unit of assessment entered on the roll in the name of a community, a regional county municipality or a mandatary of a community, regional county municipality or local municipality that is not subject to such taxes under any Act, and an immovable included in a unit of assessment entered on the roll in the name of a transit authority whose budget is submitted, by law, to an elected municipal body;
(6)  land not contemplated by another paragraph, included in a unit of assessment entered on the roll in the name of a public body or administered or managed by it and being the site of
(a)  a public road or works forming part of it, or of
(b)  works used for the protection of wildlife or of the forest and situated in an unorganized territory;
(7)  land that is included in a unit of assessment entered on the roll in the name of a person who operates a system contemplated in section 66, 67 or 68 and that is the site of a structure forming part of that system, unless that structure is entered on the roll;
(8)  an immovable included in a unit of assessment entered on the roll in the name of an episcopal corporation, a fabrique, a religious institution or a Church constituted as a legal person, and principally used for the exercise of public worship, either as an episcopal palace or as a presbytery, to the extent of only one for each church, and its immediate dependencies used for the same purposes;
(9)  an immovable used as a cemetery for human beings, unless it is operated for pecuniary gain;
(10)  an immovable in respect of which the recognition under the first paragraph of section 243.3 has been granted and is in force;
(11)  an immovable included in a unit of assessment entered on the roll in the name of an agricultural or horticultural society and specially used by that society for exhibition purposes;
(12)  an immovable included in a unit of assessment entered on the roll in the name of a religious institution or fabrique and used by it or gratuitously by another religious institution or fabrique not to derive income but in the immediate pursuit of the religious or charitable objects for which it was established, and its immediate dependencies used for the same purposes;
(13)  an immovable included in a unit of assessment entered on the roll in the name of a school board, a general and vocational college, a university establishment within the meaning of the University Investments Act (chapter I-17) or the Conservatoire de musique et d’art dramatique du Québec;
(14)  (a)  an immovable included in a unit of assessment entered on the roll in the name of a public institution within the meaning of the Act respecting health services and social services (chapter S-4.2), a health and social services agency referred to in that Act or a public institution within the meaning of the Act respecting health services and social services for Cree Native persons (chapter S-5);
(b)  an immovable that is included in a unit of assessment entered on the roll in the name of a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph a of this paragraph or defined in section 12 of the second Act referred to and in which are exercised, under a permit issued to the institution under the Act that is applicable to the institution, activities inherent in the mission of a local community service centre, a residential and long‐term care centre or a rehabilitation centre within the meaning of the first Act referred to or of a reception centre within the meaning of the second Act referred to;
(c)  an immovable that is included in a unit of assessment entered on the roll in the name of a cooperative or a non-profit organization holding a childcare centre or day care centre permit or accredited as a home childcare coordinating office under the Educational Childcare Act (chapter S-4.1.1), and that is used chiefly for the carrying on of functions proper to a childcare centre, day care centre or coordinating office;
(d)  (subparagraph repealed);
(15)  an immovable that is included in a unit of assessment entered on the roll in the name of a non-profit legal person holding a permit to operate a private educational institution issued under the Act respecting private education (chapter E-9.1) and that is at the disposal of that institution;
(16)  an immovable that is included in a unit of assessment entered on the roll in the name of an institution accredited for purposes of subsidy under the Act respecting private education and that is at the disposal of that institution and an immovable belonging to an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M-25.1.1);
(17)  an immovable that is included in a unit of assessment entered on the roll in the name of a religious institution and that is used by a person contemplated in paragraph 13, 14, 15 or 16, if the activity carried on by such person therein is part of his ordinary activities;
(18)  (paragraph repealed);
(19)  an immovable that is a nature reserve recognized under the Natural Heritage Conservation Act (chapter C-61.01).
1979, c. 72, s. 204; 1980, c. 34, s. 27; 1982, c. 2, s. 93; 1982, c. 9, s. 38; 1983, c. 40, s. 72; 1986, c. 34, s. 12; 1988, c. 76, s. 57; 1988, c. 75, s. 203; 1989, c. 17, s. 8; 1991, c. 32, s. 100; 1992, c. 21, s. 168; 1992, c. 68, s. 139; 1993, c. 67, s. 117; 1994, c. 15, s. 33; 1994, c. 30, s. 59; 1995, c. 7, s. 1; 1995, c. 73, s. 2; 1995, c. 65, s. 122; 1996, c. 16, s. 64; 1996, c. 21, s. 70; 1997, c. 44, s. 100; 1997, c. 58, s. 45; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2000, c. 54, s. 59; 2000, c. 56, s. 149; 2001, c. 25, s. 119; 2002, c. 77, s. 59; 2002, c. 74, s. 89; 2004, c. 20, s. 157; 2005, c. 32, s. 308; 2005, c. 47, s. 140; 1994, c. 2, s. 75; 2006, c. 26, s. 11; 2008, c. 19, s. 20.
204. The following are exempt from all municipal or school property taxes:
(1)  an immovable included in a unit of assessment entered on the roll in the name of the State or of the Société immobilière du Québec;
(1.1)  an immovable included in a unit of assessment entered on the roll in the name of the Crown in right of Canada or a mandatary thereof;
(1.2)  an immovable included in a unit of assessment entered on the roll in the name of the Corporation d’hébergement du Québec;
(2)  an immovable included in a unit of assessment entered on the roll in the name of the Régie des installations olympiques;
(2.1)  an immovable included in a unit of assessment entered on the roll in the name of the Société de la Place des Arts de Montréal or the École nationale de police du Québec;
(2.2)  an immovable included in a unit of assessment entered on the roll in the name of the Agence métropolitaine de transport;
(3)  an immovable that is included in a unit of assessment entered on the roll in the name of a local municipality, that is situated in the municipality’s territory and that is not subject to such taxes under any Act;
(4)  an immovable that is included in a unit of assessment entered on the roll in the name of a local municipality and that is situated in the municipality’s territory;
(5)  an immovable included in a unit of assessment entered on the roll in the name of a community, a regional county municipality or a mandatary of a community, regional county municipality or local municipality that is not subject to such taxes under any Act, and an immovable included in a unit of assessment entered on the roll in the name of a transit authority whose budget is submitted, by law, to an elected municipal body;
(6)  land not contemplated by another paragraph, included in a unit of assessment entered on the roll in the name of a public body or administered or managed by it and being the site of
(a)  a public road or works forming part of it, or of
(b)  works used for the protection of wildlife or of the forest and situated in an unorganized territory;
(7)  land that is included in a unit of assessment entered on the roll in the name of a person who operates a system contemplated in section 66, 67 or 68 and that is the site of a structure forming part of that system, unless that structure is entered on the roll;
(8)  an immovable included in a unit of assessment entered on the roll in the name of an episcopal corporation, a fabrique, a religious institution or a Church constituted as a legal person, and principally used for the exercise of public worship, either as an episcopal palace or as a presbytery, to the extent of only one for each church, and its immediate dependencies used for the same purposes;
(9)  an immovable used as a cemetery for human beings, unless it is operated for pecuniary gain;
(10)  an immovable in respect of which the recognition under the first paragraph of section 243.3 has been granted and is in force;
(11)  an immovable included in a unit of assessment entered on the roll in the name of an agricultural or horticultural society and specially used by that society for exhibition purposes;
(12)  an immovable included in a unit of assessment entered on the roll in the name of a religious institution or fabrique and used by it or gratuitously by another religious institution or fabrique not to derive income but in the immediate pursuit of the religious or charitable objects for which it was established, and its immediate dependencies used for the same purposes;
(13)  an immovable included in a unit of assessment entered on the roll in the name of a school board, a general and vocational college, a university establishment within the meaning of the University Investments Act (chapter I-17) or the Conservatoire de musique et d’art dramatique du Québec;
(14)  (a)  an immovable included in a unit of assessment entered on the roll in the name of a public institution within the meaning of the Act respecting health services and social services (chapter S‐4.2), a health and social services agency referred to in that Act or a public institution within the meaning of the Act respecting health services and social services for Cree Native persons (chapter S‐5);
(b)  an immovable that is included in a unit of assessment entered on the roll in the name of a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph a of this paragraph or defined in section 12 of the second Act referred to and in which are exercised, under a permit issued to the institution under the Act that is applicable to the institution, activities inherent in the mission of a local community service centre, a residential and long‐term care centre or a rehabilitation centre within the meaning of the first Act referred to or of a reception centre within the meaning of the second Act referred to;
(c)  an immovable that is included in a unit of assessment entered on the roll in the name of a cooperative or a non-profit organization holding a childcare centre or day care centre permit or accredited as a home childcare coordinating office under the Educational Childcare Act (chapter S-4.1.1), and that is used chiefly for the carrying on of functions proper to a childcare centre, day care centre or coordinating office;
(d)  (subparagraph repealed);
(15)  an immovable that is included in a unit of assessment entered on the roll in the name of a non-profit legal person holding a permit to operate a private educational institution issued under the Act respecting private education (chapter E‐9.1) and that is at the disposal of that institution;
(16)  an immovable that is included in a unit of assessment entered on the roll in the name of an institution accredited for purposes of subsidy under the Act respecting private education and that is at the disposal of that institution and an immovable belonging to an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M‐25.1.1);
(17)  an immovable that is included in a unit of assessment entered on the roll in the name of a religious institution and that is used by a person contemplated in paragraph 13, 14, 15 or 16, if the activity carried on by such person therein is part of his ordinary activities;
(18)  the Palais des congrès de Montréal;
(19)  an immovable that is a nature reserve recognized under the Natural Heritage Conservation Act (chapter C-61.01).
1979, c. 72, s. 204; 1980, c. 34, s. 27; 1982, c. 2, s. 93; 1982, c. 9, s. 38; 1983, c. 40, s. 72; 1986, c. 34, s. 12; 1988, c. 76, s. 57; 1988, c. 75, s. 203; 1989, c. 17, s. 8; 1991, c. 32, s. 100; 1992, c. 21, s. 168; 1992, c. 68, s. 139; 1993, c. 67, s. 117; 1994, c. 15, s. 33; 1994, c. 30, s. 59; 1995, c. 7, s. 1; 1995, c. 73, s. 2; 1995, c. 65, s. 122; 1996, c. 16, s. 64; 1996, c. 21, s. 70; 1997, c. 44, s. 100; 1997, c. 58, s. 45; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2000, c. 54, s. 59; 2000, c. 56, s. 149; 2001, c. 25, s. 119; 2002, c. 77, s. 59; 2002, c. 74, s. 89; 2004, c. 20, s. 157; 2005, c. 32, s. 308; 2005, c. 47, s. 140; 1994, c. 2, s. 75; 2006, c. 26, s. 11.
204. The following are exempt from all municipal or school property taxes:
(1)  an immovable included in a unit of assessment entered on the roll in the name of the State or of the Société immobilière du Québec;
(1.1)  an immovable included in a unit of assessment entered on the roll in the name of the Crown in right of Canada or a mandatary thereof;
(1.2)  an immovable included in a unit of assessment entered on the roll in the name of the Corporation d’hébergement du Québec;
(2)  an immovable included in a unit of assessment entered on the roll in the name of the Régie des installations olympiques;
(2.1)  an immovable included in a unit of assessment entered on the roll in the name of the Société de la Place des Arts de Montréal or the École nationale de police du Québec;
(2.2)  an immovable included in a unit of assessment entered on the roll in the name of the Agence métropolitaine de transport;
(3)  an immovable that is included in a unit of assessment entered on the roll in the name of a local municipality, that is situated in the municipality’s territory and that is not subject to such taxes under any Act;
(4)  an immovable that is included in a unit of assessment entered on the roll in the name of a local municipality and that is situated in the municipality’s territory;
(5)  an immovable included in a unit of assessment entered on the roll in the name of a community, a regional county municipality or a mandatary of a community, regional county municipality or local municipality that is not subject to such taxes under any Act, and an immovable included in a unit of assessment entered on the roll in the name of a transit authority whose budget is submitted, by law, to an elected municipal body;
(6)  land not contemplated by another paragraph, included in a unit of assessment entered on the roll in the name of a public body or administered or managed by it and being the site of
(a)  a public road or works forming part of it, or of
(b)  works used for the protection of wildlife or of the forest and situated in an unorganized territory;
(7)  land that is included in a unit of assessment entered on the roll in the name of a person who operates a system contemplated in section 66, 67 or 68 and that is the site of a structure forming part of that system, unless that structure is entered on the roll;
(8)  an immovable included in a unit of assessment entered on the roll in the name of an episcopal corporation, a fabrique, a religious institution or a Church constituted as a legal person, and principally used for the exercise of public worship, either as an episcopal palace or as a presbytery, to the extent of only one for each church, and its immediate dependencies used for the same purposes;
(9)  an immovable used as a cemetery for human beings, unless it is operated for pecuniary gain;
(10)  an immovable in respect of which the recognition under the first paragraph of section 243.3 has been granted and is in force;
(a)  (subparagraph repealed);
(b)  (subparagraph repealed);
(11)  an immovable included in a unit of assessment entered on the roll in the name of an agricultural or horticultural society and specially used by that society for exhibition purposes;
(12)  an immovable included in a unit of assessment entered on the roll in the name of a religious institution or fabrique and used by it or gratuitously by another religious institution or fabrique not to derive income but in the immediate pursuit of the religious or charitable objects for which it was established, and its immediate dependencies used for the same purposes;
(13)  an immovable included in a unit of assessment entered on the roll in the name of a school board, a general and vocational college or a university establishment within the meaning of the University Investments Act (chapter I‐17);
(14)  (a)  an immovable included in a unit of assessment entered on the roll in the name of a public institution within the meaning of the Act respecting health services and social services (chapter S‐4.2), a health and social services agency referred to in that Act or a public institution within the meaning of the Act respecting health services and social services for Cree Native persons (chapter S‐5);
(b)  an immovable that is included in a unit of assessment entered on the roll in the name of a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph a of this paragraph or defined in section 12 of the second Act referred to and in which are exercised, under a permit issued to the institution under the Act that is applicable to the institution, activities inherent in the mission of a local community service centre, a residential and long‐term care centre or a rehabilitation centre within the meaning of the first Act referred to or of a reception centre within the meaning of the second Act referred to;
(c)  an immovable that is included in a unit of assessment entered on the roll in the name of a cooperative or a non-profit organization holding a childcare centre or day care centre permit or accredited as a home childcare coordinating office under the Educational Childcare Act (chapter S-4.1.1), and that is used chiefly for the carrying on of functions proper to a childcare centre, day care centre or coordinating office;
(d)  (subparagraph repealed);
(15)  an immovable that is included in a unit of assessment entered on the roll in the name of a non-profit legal person holding a permit to operate a private educational institution issued under the Act respecting private education (chapter E‐9.1) and that is at the disposal of that institution;
(16)  an immovable that is included in a unit of assessment entered on the roll in the name of an institution accredited for purposes of subsidy under the Act respecting private education and that is at the disposal of that institution and an immovable belonging to an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M‐25.1.1);
(17)  an immovable that is included in a unit of assessment entered on the roll in the name of a religious institution and that is used by a person contemplated in paragraph 13, 14, 15 or 16, if the activity carried on by such person therein is part of his ordinary activities;
(18)  the Palais des congrès de Montréal;
(19)  an immovable that is a nature reserve recognized under the Natural Heritage Conservation Act (chapter C-61.01).
1979, c. 72, s. 204; 1980, c. 34, s. 27; 1982, c. 2, s. 93; 1982, c. 9, s. 38; 1983, c. 40, s. 72; 1986, c. 34, s. 12; 1988, c. 76, s. 57; 1988, c. 75, s. 203; 1989, c. 17, s. 8; 1991, c. 32, s. 100; 1992, c. 21, s. 168; 1992, c. 68, s. 139; 1993, c. 67, s. 117; 1994, c. 15, s. 33; 1994, c. 30, s. 59; 1995, c. 7, s. 1; 1995, c. 73, s. 2; 1995, c. 65, s. 122; 1996, c. 16, s. 64; 1996, c. 21, s. 70; 1997, c. 44, s. 100; 1997, c. 58, s. 45; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2000, c. 54, s. 59; 2000, c. 56, s. 149; 2001, c. 25, s. 119; 2002, c. 77, s. 59; 2002, c. 74, s. 89; 2004, c. 20, s. 157; 2005, c. 32, s. 308; 2005, c. 47, s. 140.
204. The following are exempt from all municipal or school property taxes:
(1)  an immovable included in a unit of assessment entered on the roll in the name of the State or of the Société immobilière du Québec;
(1.1)  an immovable included in a unit of assessment entered on the roll in the name of the Crown in right of Canada or a mandatary thereof;
(1.2)  an immovable included in a unit of assessment entered on the roll in the name of the Corporation d’hébergement du Québec;
(2)  an immovable included in a unit of assessment entered on the roll in the name of the Régie des installations olympiques;
(2.1)  an immovable included in a unit of assessment entered on the roll in the name of the Société de la Place des Arts de Montréal or the École nationale de police du Québec;
(2.2)  an immovable included in a unit of assessment entered on the roll in the name of the Agence métropolitaine de transport;
(3)  an immovable that is included in a unit of assessment entered on the roll in the name of a local municipality, that is situated in the municipality’s territory and that is not subject to such taxes under any Act;
(4)  an immovable that is included in a unit of assessment entered on the roll in the name of a local municipality and that is situated in the municipality’s territory;
(5)  an immovable included in a unit of assessment entered on the roll in the name of a community, a regional county municipality or a mandatary of a community, regional county municipality or local municipality that is not subject to such taxes under any Act, and an immovable included in a unit of assessment entered on the roll in the name of a transit authority whose budget is submitted, by law, to an elected municipal body;
(6)  land not contemplated by another paragraph, included in a unit of assessment entered on the roll in the name of a public body or administered or managed by it and being the site of
(a)  a public road or works forming part of it, or of
(b)  works used for the protection of wildlife or of the forest and situated in an unorganized territory;
(7)  land that is included in a unit of assessment entered on the roll in the name of a person who operates a system contemplated in section 66, 67 or 68 and that is the site of a structure forming part of that system, unless that structure is entered on the roll;
(8)  an immovable included in a unit of assessment entered on the roll in the name of an episcopal corporation, a fabrique, a religious institution or a Church constituted as a legal person, and principally used for the exercise of public worship, either as an episcopal palace or as a presbytery, to the extent of only one for each church, and its immediate dependencies used for the same purposes;
(9)  an immovable used as a cemetery for human beings, unless it is operated for pecuniary gain;
(10)  an immovable in respect of which the recognition under the first paragraph of section 243.3 has been granted and is in force;
(a)  (subparagraph repealed);
(b)  (subparagraph repealed);
(11)  an immovable included in a unit of assessment entered on the roll in the name of an agricultural or horticultural society and specially used by that society for exhibition purposes;
(12)  an immovable included in a unit of assessment entered on the roll in the name of a religious institution or fabrique and used by it or gratuitously by another religious institution or fabrique not to derive income but in the immediate pursuit of the religious or charitable objects for which it was established, and its immediate dependencies used for the same purposes;
(13)  an immovable included in a unit of assessment entered on the roll in the name of a school board, a general and vocational college or a university establishment within the meaning of the University Investments Act (chapter I‐17);
(14)  (a)  an immovable included in a unit of assessment entered on the roll in the name of a public institution within the meaning of the Act respecting health services and social services (chapter S‐4.2), a health and social services agency referred to in that Act or a public institution within the meaning of the Act respecting health services and social services for Cree Native persons (chapter S‐5);
(b)  an immovable that is included in a unit of assessment entered on the roll in the name of a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph a of this paragraph or defined in section 12 of the second Act referred to and in which are exercised, under a permit issued to the institution under the Act that is applicable to the institution, activities inherent in the mission of a local community service centre, a residential and long‐term care centre or a rehabilitation centre within the meaning of the first Act referred to or of a reception centre within the meaning of the second Act referred to;
(c)  an immovable that is included in a unit of assessment entered on the roll in the name of a cooperative or a non‐profit organization holding a childcare centre, day care centre, nursery school or stop over centre permit issued under the Act respecting childcare centres and childcare services (chapter C‐8.2), and that is used chiefly for the carrying on of the functions of such a childcare centre, day care centre, nursery school or stop over centre;
(d)  (subparagraph repealed);
(15)  an immovable that is included in a unit of assessment entered on the roll in the name of a non-profit legal person holding a permit to operate a private educational institution issued under the Act respecting private education (chapter E‐9.1) and that is at the disposal of that institution;
(16)  an immovable that is included in a unit of assessment entered on the roll in the name of an institution accredited for purposes of subsidy under the Act respecting private education and that is at the disposal of that institution and an immovable belonging to an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M‐25.1.1);
(17)  an immovable that is included in a unit of assessment entered on the roll in the name of a religious institution and that is used by a person contemplated in paragraph 13, 14, 15 or 16, if the activity carried on by such person therein is part of his ordinary activities;
(18)  the Palais des congrès de Montréal;
(19)  an immovable that is a nature reserve recognized under the Natural Heritage Conservation Act (chapter C-61.01).
1979, c. 72, s. 204; 1980, c. 34, s. 27; 1982, c. 2, s. 93; 1982, c. 9, s. 38; 1983, c. 40, s. 72; 1986, c. 34, s. 12; 1988, c. 76, s. 57; 1988, c. 75, s. 203; 1989, c. 17, s. 8; 1991, c. 32, s. 100; 1992, c. 21, s. 168; 1992, c. 68, s. 139; 1993, c. 67, s. 117; 1994, c. 15, s. 33; 1994, c. 30, s. 59; 1995, c. 7, s. 1; 1995, c. 73, s. 2; 1995, c. 65, s. 122; 1996, c. 16, s. 64; 1996, c. 21, s. 70; 1997, c. 44, s. 100; 1997, c. 58, s. 45; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2000, c. 54, s. 59; 2000, c. 56, s. 149; 2001, c. 25, s. 119; 2002, c. 77, s. 59; 2002, c. 74, s. 89; 2004, c. 20, s. 157; 2005, c. 32, s. 308.
204. The following are exempt from all municipal or school property taxes:
(1)  an immovable included in a unit of assessment entered on the roll in the name of the State or of the Société immobilière du Québec;
(1.1)  an immovable included in a unit of assessment entered on the roll in the name of the Crown in right of Canada or a mandatary thereof;
(1.2)  an immovable included in a unit of assessment entered on the roll in the name of the Corporation d’hébergement du Québec;
(2)  an immovable included in a unit of assessment entered on the roll in the name of the Régie des installations olympiques;
(2.1)  an immovable included in a unit of assessment entered on the roll in the name of the Société de la Place des Arts de Montréal or the École nationale de police du Québec;
(2.2)  an immovable included in a unit of assessment entered on the roll in the name of the Agence métropolitaine de transport;
(3)  an immovable that is included in a unit of assessment entered on the roll in the name of a local municipality, that is situated in the municipality’s territory and that is not subject to such taxes under any Act;
(4)  an immovable that is included in a unit of assessment entered on the roll in the name of a local municipality and that is situated in the municipality’s territory;
(5)  an immovable included in a unit of assessment entered on the roll in the name of a community, a regional county municipality or a mandatary of a community, regional county municipality or local municipality that is not subject to such taxes under any Act, and an immovable included in a unit of assessment entered on the roll in the name of a transit authority whose budget is submitted, by law, to an elected municipal body;
(6)  land not contemplated by another paragraph, included in a unit of assessment entered on the roll in the name of a public body or administered or managed by it and being the site of
(a)  a public road or works forming part of it, or of
(b)  works used for the protection of wildlife or of the forest and situated in an unorganized territory;
(7)  land that is included in a unit of assessment entered on the roll in the name of a person who operates a system contemplated in section 66, 67 or 68 and that is the site of a structure forming part of that system, unless that structure is entered on the roll;
(8)  an immovable included in a unit of assessment entered on the roll in the name of an episcopal corporation, a fabrique, a religious institution or a Church constituted as a legal person, and principally used for the exercise of public worship, either as an episcopal palace or as a presbytery, to the extent of only one for each church, and its immediate dependencies used for the same purposes;
(9)  an immovable used as a cemetery for human beings, unless it is operated for pecuniary gain;
(10)  an immovable in respect of which the recognition under the first paragraph of section 243.3 has been granted and is in force;
(a)  (subparagraph repealed);
(b)  (subparagraph repealed);
(11)  an immovable included in a unit of assessment entered on the roll in the name of an agricultural or horticultural society and specially used by that society for exhibition purposes;
(12)  an immovable included in a unit of assessment entered on the roll in the name of a religious institution or fabrique and used by it or gratuitously by another religious institution or fabrique not to derive income but in the immediate pursuit of the religious or charitable objects for which it was established, and its immediate dependencies used for the same purposes;
(13)  an immovable included in a unit of assessment entered on the roll in the name of a school board, a general and vocational college or a university establishment within the meaning of the University Investments Act (chapter I‐17);
(14)  (a)  an immovable included in a unit of assessment entered on the roll in the name of a public institution within the meaning of the Act respecting health services and social services (chapter S‐4.2), a regional health and social services board within the meaning of that Act or a public institution within the meaning of the Act respecting health services and social services for Cree Native persons (chapter S‐5);
(b)  an immovable that is included in a unit of assessment entered on the roll in the name of a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph a of this paragraph or defined in section 12 of the second Act referred to and in which are exercised, under a permit issued to the institution under the Act that is applicable to the institution, activities inherent in the mission of a local community service centre, a residential and long‐term care centre or a rehabilitation centre within the meaning of the first Act referred to or of a reception centre within the meaning of the second Act referred to;
(c)  an immovable that is included in a unit of assessment entered on the roll in the name of a cooperative or a non‐profit organization holding a childcare centre, day care centre, nursery school or stop over centre permit issued under the Act respecting childcare centres and childcare services (chapter C‐8.2), and that is used chiefly for the carrying on of the functions of such a childcare centre, day care centre, nursery school or stop over centre;
(d)  (subparagraph repealed);
(15)  an immovable that is included in a unit of assessment entered on the roll in the name of a non-profit legal person holding a permit to operate a private educational institution issued under the Act respecting private education (chapter E‐9.1) and that is at the disposal of that institution;
(16)  an immovable that is included in a unit of assessment entered on the roll in the name of an institution accredited for purposes of subsidy under the Act respecting private education and that is at the disposal of that institution and an immovable belonging to an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M‐25.1.1);
(17)  an immovable that is included in a unit of assessment entered on the roll in the name of a religious institution and that is used by a person contemplated in paragraph 13, 14, 15 or 16, if the activity carried on by such person therein is part of his ordinary activities;
(18)  the Palais des congrès de Montréal;
(19)  an immovable that is a nature reserve recognized under the Natural Heritage Conservation Act (chapter C-61.01).
1979, c. 72, s. 204; 1980, c. 34, s. 27; 1982, c. 2, s. 93; 1982, c. 9, s. 38; 1983, c. 40, s. 72; 1986, c. 34, s. 12; 1988, c. 76, s. 57; 1988, c. 75, s. 203; 1989, c. 17, s. 8; 1991, c. 32, s. 100; 1992, c. 21, s. 168; 1992, c. 68, s. 139; 1993, c. 67, s. 117; 1994, c. 15, s. 33; 1994, c. 30, s. 59; 1995, c. 7, s. 1; 1995, c. 73, s. 2; 1995, c. 65, s. 122; 1996, c. 16, s. 64; 1996, c. 21, s. 70; 1997, c. 44, s. 100; 1997, c. 58, s. 45; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2000, c. 54, s. 59; 2000, c. 56, s. 149; 2001, c. 25, s. 119; 2002, c. 77, s. 59; 2002, c. 74, s. 89; 2004, c. 20, s. 157.
204. The following are exempt from all municipal or school property taxes:
(1)  an immovable belonging to the State;
(1.1)  an immovable belonging to the Crown in right of Canada or to a mandatary thereof;
(1.2)  an immovable belonging to the Corporation d’hébergement du Québec;
(2)  an immovable belonging to the Régie des installations olympiques;
(2.1)  an immovable belonging to the Société de la Place des Arts de Montréal or the École nationale de police du Québec;
(2.2)  an immovable belonging to the Agence métropolitaine de transport;
(3)  an immovable belonging to a local municipality and situated in its territory, that is not subject to that tax under any Act;
(4)  an immovable belonging to a local municipality and situated outside its territory;
(5)  an immovable belonging to a community, to a regional county municipality or to a mandatary of a community, regional county municipality or local municipality that is not subject to such tax under any Act, and an immovable belonging to a transit authority whose budget is submitted, by law, to an elected municipal body;
(6)  land not contemplated by another paragraph, belonging to a public body or administered or managed by it and being the site of
(a)  a public road or works forming part of it, or of
(b)  works used for the protection of wildlife or of the forest and situated in an unorganized territory;
(7)  land belonging to a person who operates a system contemplated in section 66, 67 or 68 and which is the site of a structure forming part of that system, unless that structure is entered on the roll;
(8)  an immovable belonging to an episcopal corporation, a fabrique, a religious institution or a Church constituted as a legal person, and principally used for the exercise of public worship, either as an episcopal palace or as a presbytery, to the extent of only one for each church, and its immediate dependencies used for the same purposes;
(9)  an immovable used as a cemetery for human beings, unless it is operated for pecuniary gain;
(10)  an immovable in respect of which the recognition under the first paragraph of section 243.3 has been granted and is in force;
(a)  (subparagraph repealed);
(b)  (subparagraph repealed);
(11)  an immovable owned by an agricultural or horticultural society and specially used by that society for exhibition purposes;
(12)  an immovable belonging to a religious institution or fabrique and used by it or gratuitously by another religious institution or fabrique not to derive income but in the immediate pursuit of the religious or charitable objects for which it was established, and its immediate dependencies used for the same purposes;
(13)  an immovable belonging to a school board, a general and vocational college or a university establishment within the meaning of the University Investments Act (chapter I‐17);
(14)  (a)  an immovable belonging to a public institution within the meaning of the Act respecting health services and social services (chapter S‐4.2), to a regional health and social services board within the meaning of that Act or to a public institution within the meaning of the Act respecting health services and social services for Cree Native persons (chapter S‐5);
(b)  an immovable which belongs to a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph a of this paragraph or defined in section 12 of the second Act referred to and in which are exercised, under a permit issued to the institution under the Act that is applicable to the institution, activities inherent in the mission of a local community service centre, a residential and long‐term care centre or a rehabilitation centre within the meaning of the first Act referred to or of a reception centre within the meaning of the second Act referred to;
(c)  an immovable belonging to a cooperative or a non‐profit organization holding a childcare centre, day care centre, nursery school or stop over centre permit issued under the Act respecting childcare centres and childcare services (chapter C‐8.2), which is used chiefly for the carrying on of the functions of such a childcare centre, day care centre, nursery school or stop over centre;
(d)  (subparagraph repealed);
(15)  an immovable belonging to a non-profit legal person holding a permit to operate a private educational institution issued under the Act respecting private education (chapter E‐9.1) and which is at the disposal of that institution;
(16)  an immovable belonging to an institution accredited for purposes of subsidy under the Act respecting private education and which is at the disposal of that institution and an immovable belonging to an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M‐25.1.1);
(17)  an immovable belonging to a religious institution, used by a person contemplated in paragraph 13, 14, 15 or 16, if the activity carried on by such person therein is part of his ordinary activities;
(18)  the Palais des congrès de Montréal;
(19)  an immovable that is a nature reserve recognized under the Natural Heritage Conservation Act (chapter C-61.01).
1979, c. 72, s. 204; 1980, c. 34, s. 27; 1982, c. 2, s. 93; 1982, c. 9, s. 38; 1983, c. 40, s. 72; 1986, c. 34, s. 12; 1988, c. 76, s. 57; 1988, c. 75, s. 203; 1989, c. 17, s. 8; 1991, c. 32, s. 100; 1992, c. 21, s. 168; 1992, c. 68, s. 139; 1993, c. 67, s. 117; 1994, c. 15, s. 33; 1994, c. 30, s. 59; 1995, c. 7, s. 1; 1995, c. 73, s. 2; 1995, c. 65, s. 122; 1996, c. 16, s. 64; 1996, c. 21, s. 70; 1997, c. 44, s. 100; 1997, c. 58, s. 45; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2000, c. 54, s. 59; 2000, c. 56, s. 149; 2001, c. 25, s. 119; 2002, c. 77, s. 59; 2002, c. 74, s. 89.
204. The following are exempt from all municipal or school property taxes:
(1)  an immovable belonging to the State;
(1.1)  an immovable belonging to the Crown in right of Canada or to a mandatary thereof;
(1.2)  an immovable belonging to the Corporation d’hébergement du Québec;
(2)  an immovable belonging to the Régie des installations olympiques;
(2.1)  an immovable belonging to the Société de la Place des Arts de Montréal or the École nationale de police du Québec;
(2.2)  an immovable belonging to the Agence métropolitaine de transport;
(3)  an immovable belonging to a local municipality and situated in its territory, that is not subject to that tax under any Act;
(4)  an immovable belonging to a local municipality and situated outside its territory;
(5)  an immovable belonging to a community, to a regional county municipality or to a mandatary of a community, regional county municipality or local municipality that is not subject to such tax under any Act, and an immovable belonging to a transit authority whose budget is submitted, by law, to an elected municipal body;
(6)  land not contemplated by another paragraph, belonging to a public body or administered or managed by it and being the site of
(a)  a public road or works forming part of it, or of
(b)  works used for the protection of wildlife or of the forest and situated in an unorganized territory;
(7)  land belonging to a person who operates a system contemplated in section 66, 67 or 68 and which is the site of a structure forming part of that system, unless that structure is entered on the roll;
(8)  an immovable belonging to an episcopal corporation, a fabrique, a religious institution or a Church constituted as a legal person, and principally used for the exercise of public worship, either as an episcopal palace or as a presbytery, to the extent of only one for each church, and its immediate dependencies used for the same purposes;
(9)  an immovable used as a cemetery for human beings, unless it is operated for pecuniary gain;
(10)  an immovable in respect of which the recognition under the first paragraph of section 243.3 has been granted and is in force;
(a)  (subparagraph repealed);
(b)  (subparagraph repealed);
(11)  an immovable owned by an agricultural or horticultural society and specially used by that society for exhibition purposes;
(12)  an immovable belonging to a religious institution or fabrique and used by it or gratuitously by another religious institution or fabrique not to derive income but in the immediate pursuit of the religious or charitable objects for which it was established, and its immediate dependencies used for the same purposes;
(13)  an immovable belonging to a school board, a general and vocational college or a university establishment within the meaning of the University Investments Act (chapter I‐17);
(14)  (a)  an immovable belonging to a public institution within the meaning of the Act respecting health services and social services (chapter S‐4.2), to a regional health and social services board within the meaning of that Act or to a public institution within the meaning of the Act respecting health services and social services for Cree Native persons (chapter S‐5);
(b)  an immovable which belongs to a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph a of this paragraph or defined in section 12 of the second Act referred to and in which are exercised, under a permit issued to the institution under the Act that is applicable to the institution, activities inherent in the mission of a local community service centre, a residential and long‐term care centre or a rehabilitation centre within the meaning of the first Act referred to or of a reception centre within the meaning of the second Act referred to;
(c)  an immovable belonging to a cooperative or a non‐profit organization holding a childcare centre, day care centre, nursery school or stop over centre permit issued under the Act respecting childcare centres and childcare services (chapter C‐8.2), which is used chiefly for the carrying on of the functions of such a childcare centre, day care centre, nursery school or stop over centre;
(d)  (subparagraph repealed);
(15)  an immovable belonging to a non-profit legal person holding a permit to operate a private educational institution issued under the Act respecting private education (chapter E‐9.1) and which is at the disposal of that institution;
(16)  an immovable belonging to an institution accredited for purposes of subsidy under the Act respecting private education and which is at the disposal of that institution and an immovable belonging to an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M‐25.1.1);
(17)  an immovable belonging to a religious institution, used by a person contemplated in paragraph 13, 14, 15 or 16, if the activity carried on by such person therein is part of his ordinary activities;
(18)  the Palais des congrès de Montréal.
1979, c. 72, s. 204; 1980, c. 34, s. 27; 1982, c. 2, s. 93; 1982, c. 9, s. 38; 1983, c. 40, s. 72; 1986, c. 34, s. 12; 1988, c. 76, s. 57; 1988, c. 75, s. 203; 1989, c. 17, s. 8; 1991, c. 32, s. 100; 1992, c. 21, s. 168; 1992, c. 68, s. 139; 1993, c. 67, s. 117; 1994, c. 15, s. 33; 1994, c. 30, s. 59; 1995, c. 7, s. 1; 1995, c. 73, s. 2; 1995, c. 65, s. 122; 1996, c. 16, s. 64; 1996, c. 21, s. 70; 1997, c. 44, s. 100; 1997, c. 58, s. 45; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2000, c. 54, s. 59; 2000, c. 56, s. 149; 2001, c. 25, s. 119.
204. The following are exempt from all municipal or school property taxes:
(1)  an immovable belonging to the State;
(1.1)  an immovable belonging to the Crown in right of Canada or to a mandatary thereof;
(1.2)  an immovable belonging to the Corporation d’hébergement du Québec;
(2)  an immovable belonging to the Régie des installations olympiques;
(2.1)  an immovable belonging to the Société de la Place des Arts de Montréal or the École nationale de police du Québec;
(2.2)  an immovable belonging to the Agence métropolitaine de transport;
(3)  an immovable belonging to a local municipality and situated in its territory, that is not subject to that tax under any Act;
(4)  an immovable belonging to a local municipality and situated outside its territory;
(5)  an immovable belonging to a community, to a regional county municipality or to a mandatary of a community, regional county municipality or local municipality that is not subject to such tax under any Act, and an immovable belonging to a transit authority whose budget is submitted, by law, to an elected municipal body;
(6)  land not contemplated by another paragraph, belonging to a public body or administered or managed by it and being the site of
(a)  a public road or works forming part of it, or of
(b)  works used for the protection of wildlife or of the forest and situated in an unorganized territory;
(7)  land belonging to a person who operates a system contemplated in section 66, 67 or 68 and which is the site of a structure forming part of that system, unless that structure is entered on the roll;
(8)  an immovable belonging to an episcopal corporation, a fabrique, a religious institution or a Church constituted as a legal person, and principally used for the exercise of public worship, either as an episcopal palace or as a presbytery, to the extent of only one for each church, and its immediate dependencies used for the same purposes;
(9)  an immovable used as a cemetery for human beings, unless it is operated for pecuniary gain;
(10)  an immovable in respect of which the recognition under the first paragraph of section 243.3 has been granted and is in force;
(a)  (subparagraph repealed);
(b)  (subparagraph repealed);
(11)  an immovable owned by an agricultural or horticultural society and specially used by that society for exhibition purposes;
(12)  an immovable belonging to a religious institution or fabrique and used by it or gratuitously by another religious institution or fabrique not to derive income but in the immediate pursuit of the religious or charitable objects for which it was established, and its immediate dependencies used for the same purposes;
(13)  an immovable belonging to a school board, a general and vocational college or a university establishment within the meaning of the University Investments Act (chapter I‐17);
(14)  (a)  an immovable belonging to a public institution within the meaning of the Act respecting health services and social services (chapter S‐4.2), to a regional health and social services board within the meaning of that Act or to a public institution within the meaning of the Act respecting health services and social services for Cree Native persons (chapter S‐5);
(b)  an immovable which belongs to a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph a of this paragraph or defined in section 12 of the second Act referred to and in which are exercised, under a permit issued to the institution under the Act that is applicable to the institution, activities inherent in the mission of a local community service centre, a residential and long‐term care centre or a rehabilitation centre within the meaning of the first Act referred to or of a reception centre within the meaning of the second Act referred to;
(c)  an immovable belonging to a cooperative or a non‐profit organization holding a childcare centre, day care centre, nursery school or stop over centre permit issued under the Act respecting childcare centres and childcare services (chapter C‐8.2), which is used chiefly for the carrying on of the functions of such a childcare centre, day care centre, nursery school or stop over centre;
(d)  (subparagraph repealed);
(15)  an immovable belonging to a non-profit legal person holding a permit to operate a private educational institution issued under the Act respecting private education (chapter E‐9.1) and which is at the disposal of that institution;
(16)  an immovable belonging to an institution accredited for purposes of subsidy under the Act respecting private education and which is at the disposal of that institution and an immovable belonging to an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M‐25.1.1);
(17)  an immovable belonging to a religious institution, used by a person contemplated in paragraph 13, 14, 15 or 16, if the activity carried on by such person therein is part of his ordinary activities.
1979, c. 72, s. 204; 1980, c. 34, s. 27; 1982, c. 2, s. 93; 1982, c. 9, s. 38; 1983, c. 40, s. 72; 1986, c. 34, s. 12; 1988, c. 76, s. 57; 1988, c. 75, s. 203; 1989, c. 17, s. 8; 1991, c. 32, s. 100; 1992, c. 21, s. 168; 1992, c. 68, s. 139; 1993, c. 67, s. 117; 1994, c. 15, s. 33; 1994, c. 30, s. 59; 1995, c. 7, s. 1; 1995, c. 73, s. 2; 1995, c. 65, s. 122; 1996, c. 16, s. 64; 1996, c. 21, s. 70; 1997, c. 44, s. 100; 1997, c. 58, s. 45; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2000, c. 54, s. 59; 2000, c. 56, s. 149.
204. The following are exempt from all municipal or school property taxes:
(1)  an immovable belonging to the State;
(1.1)  an immovable belonging to the Crown in right of Canada or to a mandatary thereof;
(1.2)  an immovable belonging to the Corporation d’hébergement du Québec;
(2)  an immovable belonging to the Régie des installations olympiques;
(2.1)  an immovable belonging to the Société de la Place des Arts de Montréal or the École nationale de police du Québec;
(2.2)  an immovable belonging to the Agence métropolitaine de transport;
(3)  an immovable belonging to a local municipality and situated in its territory, that is not subject to that tax under any Act;
(4)  an immovable belonging to a local municipality and situated outside its territory;
(5)  an immovable belonging to the Commission de développement de la métropole, to a community, to a regional county municipality or to a mandatary of the Commission or of a community, regional county municipality or local municipality that is not subject to such tax under any Act, and an immovable belonging to a transit authority whose budget is submitted, by law, to an elected municipal body;
(6)  land not contemplated by another paragraph, belonging to a public body or administered or managed by it and being the site of
(a)  a public road or works forming part of it, or of
(b)  works used for the protection of wildlife or of the forest and situated in an unorganized territory;
(7)  land belonging to a person who operates a system contemplated in section 66, 67 or 68 and which is the site of a structure forming part of that system, unless that structure is entered on the roll;
(8)  an immovable belonging to an episcopal corporation, a fabrique, a religious institution or a Church constituted as a legal person, and principally used for the exercise of public worship, either as an episcopal palace or as a presbytery, to the extent of only one for each church, and its immediate dependencies used for the same purposes;
(9)  an immovable used as a cemetery for human beings, unless it is operated for pecuniary gain;
(10)  an immovable belonging to an institution or body and in respect of which the Commission recognizes the institution or body, after consulting the local municipality, owing to the fact that the immovable meets one of the following conditions:
(a)  it is for use by the public and is used without pecuniary gain mainly for cultural, scientific, recreational, charitable or social purposes;
(b)  it is used by an institution or body that is a registered charity for the purposes of the Taxation Act (chapter I‐3), to carry on therein charitable activities or management activities in the pursuit of such charitable activities;
(11)  an immovable owned by an agricultural or horticultural society and specially used by that society for exhibition purposes;
(12)  an immovable belonging to a religious institution or fabrique and used by it or gratuitously by another religious institution or fabrique not to derive income but in the immediate pursuit of the religious or charitable objects for which it was established, and its immediate dependencies used for the same purposes;
(13)  an immovable belonging to a school board, a general and vocational college or a university establishment within the meaning of the University Investments Act (chapter I‐17);
(14)  (a)  an immovable belonging to a public institution within the meaning of the Act respecting health services and social services (chapter S‐4.2) or of the Act respecting health services and social services for Cree Native persons (chapter S‐5);
(b)  an immovable which belongs to a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph a of this paragraph or defined in section 12 of the second Act referred to and in which are exercised, under a permit issued to the institution under the Act that is applicable to the institution, activities inherent in the mission of a local community service centre, a residential and long-term care centre or a rehabilitation centre within the meaning of the first Act referred to or of a reception centre within the meaning of the second Act referred to;
(c)  an immovable belonging to a cooperative or a non-profit organization holding a childcare centre, day care centre, nursery school or stop over centre permit issued under the Act respecting childcare centres and childcare services (chapter C‐8.2), which is used chiefly for the carrying on of the functions of such a childcare centre, day care centre, nursery school or stop over centre;
(d)  (subparagraph repealed);
(15)  an immovable belonging to a non-profit legal person holding a permit to operate a private educational institution issued under the Act respecting private education (chapter E‐9.1) and which is at the disposal of that institution;
(16)  an immovable belonging to an institution accredited for purposes of subsidy under the Act respecting private education and which is at the disposal of that institution and an immovable belonging to an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M‐25.1.1);
(17)  an immovable belonging to a religious institution, used by a person contemplated in paragraph 13, 14, 15 or 16, if the activity carried on by such person therein is part of his ordinary activities.
1979, c. 72, s. 204; 1980, c. 34, s. 27; 1982, c. 2, s. 93; 1982, c. 9, s. 38; 1983, c. 40, s. 72; 1986, c. 34, s. 12; 1988, c. 76, s. 57; 1988, c. 75, s. 203; 1989, c. 17, s. 8; 1991, c. 32, s. 100; 1992, c. 21, s. 168; 1992, c. 68, s. 139; 1993, c. 67, s. 117; 1994, c. 15, s. 33; 1994, c. 30, s. 59; 1995, c. 7, s. 1; 1995, c. 73, s. 2; 1995, c. 65, s. 122; 1996, c. 16, s. 64; 1996, c. 21, s. 70; 1997, c. 44, s. 100; 1997, c. 58, s. 45; 1999, c. 40, s. 133; 2000, c. 12, s. 325.
204. The following are exempt from all municipal or school property taxes:
(1)  an immovable belonging to the State;
(1.1)  an immovable belonging to the Crown in right of Canada or to a mandatary thereof;
(1.2)  an immovable belonging to the Corporation d’hébergement du Québec;
(2)  an immovable belonging to the Régie des installations olympiques;
(2.1)  an immovable belonging to the Société de la Place des Arts de Montréal or the Institut de police du Québec;
(2.2)  an immovable belonging to the Agence métropolitaine de transport;
(3)  an immovable belonging to a local municipality and situated in its territory, that is not subject to that tax under any Act;
(4)  an immovable belonging to a local municipality and situated outside its territory;
(5)  an immovable belonging to the Commission de développement de la métropole, to a community, to a regional county municipality or to a mandatary of the Commission or of a community, regional county municipality or local municipality that is not subject to such tax under any Act, and an immovable belonging to a transit authority whose budget is submitted, by law, to an elected municipal body;
(6)  land not contemplated by another paragraph, belonging to a public body or administered or managed by it and being the site of
(a)  a public road or works forming part of it, or of
(b)  works used for the protection of wildlife or of the forest and situated in an unorganized territory;
(7)  land belonging to a person who operates a system contemplated in section 66, 67 or 68 and which is the site of a structure forming part of that system, unless that structure is entered on the roll;
(8)  an immovable belonging to an episcopal corporation, a fabrique, a religious institution or a Church constituted as a legal person, and principally used for the exercise of public worship, either as an episcopal palace or as a presbytery, to the extent of only one for each church, and its immediate dependencies used for the same purposes;
(9)  an immovable used as a cemetery for human beings, unless it is operated for pecuniary gain;
(10)  an immovable belonging to an institution or body and in respect of which the Commission recognizes the institution or body, after consulting the local municipality, owing to the fact that the immovable meets one of the following conditions:
(a)  it is for use by the public and is used without pecuniary gain mainly for cultural, scientific, recreational, charitable or social purposes;
(b)  it is used by an institution or body that is a registered charity for the purposes of the Taxation Act (chapter I-3), to carry on therein charitable activities or management activities in the pursuit of such charitable activities;
(11)  an immovable owned by an agricultural or horticultural society and specially used by that society for exhibition purposes;
(12)  an immovable belonging to a religious institution or fabrique and used by it or gratuitously by another religious institution or fabrique not to derive income but in the immediate pursuit of the religious or charitable objects for which it was established, and its immediate dependencies used for the same purposes;
(13)  an immovable belonging to a school board, a general and vocational college or a university establishment within the meaning of the University Investments Act (chapter I-17);
(14)  (a)  an immovable belonging to a public institution within the meaning of the Act respecting health services and social services (chapter S-4.2) or of the Act respecting health services and social services for Cree Native persons (chapter S-5);
(b)  an immovable which belongs to a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph a of this paragraph or defined in section 12 of the second Act referred to and in which are exercised, under a permit issued to the institution under the Act that is applicable to the institution, activities inherent in the mission of a local community service centre, a residential and long-term care centre or a rehabilitation centre within the meaning of the first Act referred to or of a reception centre within the meaning of the second Act referred to;
(c)  an immovable belonging to a cooperative or a non-profit organization holding a childcare centre, day care centre, nursery school or stop over centre permit issued under the Act respecting childcare centres and childcare services (chapter C-8.2), which is used chiefly for the carrying on of the functions of such a childcare centre, day care centre, nursery school or stop over centre;
(d)  (subparagraph repealed);
(15)  an immovable belonging to a non-profit legal person holding a permit to operate a private educational institution issued under the Act respecting private education (chapter E-9.1) and which is at the disposal of that institution;
(16)  an immovable belonging to an institution accredited for purposes of subsidy under the Act respecting private education and which is at the disposal of that institution and an immovable belonging to an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M-25.1.1);
(17)  an immovable belonging to a religious institution, used by a person contemplated in paragraph 13, 14, 15 or 16, if the activity carried on by such person therein is part of his ordinary activities.
1979, c. 72, s. 204; 1980, c. 34, s. 27; 1982, c. 2, s. 93; 1982, c. 9, s. 38; 1983, c. 40, s. 72; 1986, c. 34, s. 12; 1988, c. 76, s. 57; 1988, c. 75, s. 203; 1989, c. 17, s. 8; 1991, c. 32, s. 100; 1992, c. 21, s. 168; 1992, c. 68, s. 139; 1993, c. 67, s. 117; 1994, c. 15, s. 33; 1994, c. 30, s. 59; 1995, c. 7, s. 1; 1995, c. 73, s. 2; 1995, c. 65, s. 122; 1996, c. 16, s. 64; 1996, c. 21, s. 70; 1997, c. 44, s. 100; 1997, c. 58, s. 45; 1999, c. 40, s. 133.
204. The following are exempt from all municipal or school real estate taxes:
(1)  an immovable belonging to the Crown in right of Québec;
(1.1)  an immovable belonging to the Crown in right of Canada or to a mandatary thereof;
(1.2)  an immovable belonging to the Corporation d’hébergement du Québec;
(2)  an immovable belonging to the Régie des installations olympiques;
(2.1)  an immovable belonging to the Société de la Place des Arts de Montréal or the Institut de police du Québec;
(2.2)  an immovable belonging to the Agence métropolitaine de transport;
(3)  an immovable belonging to a local municipality and situated in its territory, that is not subject to that tax under any Act;
(4)  an immovable belonging to a local municipality and situated outside its territory;
(5)  an immovable belonging to the Commission de développement de la métropole, to a community, to a regional county municipality or to a mandatary of the Commission or of a community, regional county municipality or local municipality that is not subject to such tax under any Act, and an immovable belonging to a transit authority whose budget is submitted, by law, to an elected municipal body;
(6)  land not contemplated by another paragraph, belonging to a public body or administered or managed by it and being the site of
(a)  a public road or works forming part of it, or of
(b)  works used for the protection of wildlife or of the forest and situated in an unorganized territory;
(7)  land belonging to a person who operates a system contemplated in section 66, 67 or 68 and which is the site of a structure forming part of that system, unless that structure is entered on the roll;
(8)  an immovable belonging to an episcopal corporation, a fabrique, a religious institution or an incorporated Church, and principally used for the exercise of public worship, either as an episcopal palace or as a presbytery, to the extent of only one for each church, and its immediate dependencies used for the same purposes;
(9)  an immovable used as a cemetery for human beings, unless it is operated for pecuniary gain;
(10)  an immovable belonging to an institution or body and in respect of which the Commission recognizes the institution or body, after consulting the local municipality, owing to the fact that the immovable meets one of the following conditions:
(a)  it is for use by the public and is used without pecuniary gain mainly for cultural, scientific, recreational, charitable or social purposes;
(b)  it is used by an institution or body that is a registered charity for the purposes of the Taxation Act (chapter I-3), to carry on therein charitable activities or management activities in the pursuit of such charitable activities;
(11)  an immovable owned by an agricultural or horticultural society and specially used by that society for exhibition purposes;
(12)  an immovable belonging to a religious institution or fabrique and used by it or gratuitously by another religious institution or fabrique not to derive income but in the immediate pursuit of the religious or charitable objects for which it was established, and its immediate dependencies used for the same purposes;
(13)  an immovable belonging to a school board, a general and vocational college or a university establishment within the meaning of the University Investments Act (chapter I-17);
(14)  (a)  an immovable belonging to a public institution within the meaning of the Act respecting health services and social services (chapter S-4.2) or of the Act respecting health services and social services for Cree Native persons (chapter S-5);
(b)  an immovable which belongs to a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph a of this paragraph or defined in section 12 of the second Act referred to and in which are exercised, under a permit issued to the institution under the Act that is applicable to the institution, activities inherent in the mission of a local community service centre, a residential and long-term care centre or a rehabilitation centre within the meaning of the first Act referred to or of a reception centre within the meaning of the second Act referred to;
(c)  an immovable belonging to a cooperative or a non-profit organization holding a chilcare centre, day care centre, nursery school or stop over centre permit issued under the Act respecting childcare centres and childcare services (chapter C-8.2), which is used chiefly for the carrying on of the functions of such a childcare centre, day care centre, nursery school or stop over centre;
(d)  (subparagraph repealed);
(15)  an immovable belonging to a non-profit corporation holding a permit to operate a private educational institution issued under the Act respecting private education (chapter E-9.1) and which is at the disposal of that institution;
(16)  an immovable belonging to an institution accredited for purposes of subsidy under the Act respecting private education and which is at the disposal of that institution and an immovable belonging to an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M-25.1.1);
(17)  an immovable belonging to a religious institution, used by a person contemplated in paragraph 13, 14, 15 or 16, if the activity carried on by such person therein is part of his ordinary activities.
1979, c. 72, s. 204; 1980, c. 34, s. 27; 1982, c. 2, s. 93; 1982, c. 9, s. 38; 1983, c. 40, s. 72; 1986, c. 34, s. 12; 1988, c. 76, s. 57; 1988, c. 75, s. 203; 1989, c. 17, s. 8; 1991, c. 32, s. 100; 1992, c. 21, s. 168; 1992, c. 68, s. 139; 1993, c. 67, s. 117; 1994, c. 15, s. 33; 1994, c. 30, s. 59; 1995, c. 7, s. 1; 1995, c. 73, s. 2; 1995, c. 65, s. 122; 1996, c. 16, s. 64; 1996, c. 21, s. 70; 1997, c. 44, s. 100; 1997, c. 58, s. 45.
204. The following are exempt from all municipal or school real estate taxes:
(1)  an immovable belonging to the Crown in right of Québec;
(1.1)  an immovable belonging to the Crown in right of Canada or to a mandatary thereof;
(1.2)  an immovable belonging to the Corporation d’hébergement du Québec;
(2)  an immovable belonging to the Régie des installations olympiques;
(2.1)  an immovable belonging to the Société de la Place des Arts de Montréal or the Institut de police du Québec;
(2.2)  an immovable belonging to the Agence métropolitaine de transport;
(3)  an immovable belonging to a local municipality and situated in its territory, that is not subject to that tax under any Act;
(4)  an immovable belonging to a local municipality and situated outside its territory;
(5)  an immovable belonging to the Commission de développement de la métropole, to a community, to a regional county municipality or to a mandatary of the Commission or of a community, regional county municipality or local municipality that is not subject to such tax under any Act, and an immovable belonging to a transit authority whose budget is submitted, by law, to an elected municipal body;
(6)  land not contemplated by another paragraph, belonging to a public body or administered or managed by it and being the site of
(a)  a public road or works forming part of it, or of
(b)  works used for the protection of wildlife or of the forest and situated in an unorganized territory;
(7)  land belonging to a person who operates a system contemplated in section 66, 67 or 68 and which is the site of a structure forming part of that system, unless that structure is entered on the roll;
(8)  an immovable belonging to an episcopal corporation, a fabrique, a religious institution or an incorporated Church, and principally used for the exercise of public worship, either as an episcopal palace or as a presbytery, to the extent of only one for each church, and its immediate dependencies used for the same purposes;
(9)  an immovable used as a cemetery for human beings, unless it is operated for pecuniary gain;
(10)  an immovable belonging to an institution or body and in respect of which the Commission recognizes the institution or body, after consulting the local municipality, owing to the fact that the immovable meets one of the following conditions:
(a)  it is for use by the public and is used without pecuniary gain mainly for cultural, scientific, recreational, charitable or social purposes;
(b)  it is used by an institution or body that is a registered charity for the purposes of the Taxation Act (chapter I-3), to carry on therein charitable activities or management activities in the pursuit of such charitable activities;
(11)  an immovable owned by an agricultural or horticultural society and specially used by that society for exhibition purposes;
(12)  an immovable belonging to a religious institution or fabrique and used by it or gratuitously by another religious institution or fabrique not to derive income but in the immediate pursuit of the religious or charitable objects for which it was established, and its immediate dependencies used for the same purposes;
(13)  an immovable belonging to a school board, a general and vocational college or a university establishment within the meaning of the University Investments Act (chapter I-17);
(14)  (a)  an immovable belonging to a public institution within the meaning of the Act respecting health services and social services (chapter S-4.2) or of the Act respecting health services and social services for Cree Native persons (chapter S-5);
(b)  an immovable which belongs to a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph a of this paragraph or defined in section 12 of the second Act referred to and in which are exercised, under a permit issued to the institution under the Act that is applicable to the institution, activities inherent in the mission of a local community service centre, a residential and long-term care centre or a rehabilitation centre within the meaning of the first Act referred to or of a reception centre within the meaning of the second Act referred to;
(c)  an immovable belonging to a cooperative or non-profit organization holding a day care centre, nursery school or stop over centre permit issued under the Act respecting child day care (chapter S-4.1) and in which day care under the permit is provided;
(d)  an immovable that belongs to a cooperative or a non-profit body holding a home day care agency permit issued under the Act respecting child day care, that is indicated in the permit as being the address of the agency and that is used mainly for the exercise of the functions appropriate to such an agency;
(15)  an immovable belonging to a non-profit corporation holding a permit to operate a private educational institution issued under the Act respecting private education (chapter E-9.1) and which is at the disposal of that institution;
(16)  an immovable belonging to an institution accredited for purposes of subsidy under the Act respecting private education and which is at the disposal of that institution and an immovable belonging to an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M-25.1.1);
(17)  an immovable belonging to a religious institution, used by a person contemplated in paragraph 13, 14, 15 or 16, if the activity carried on by such person therein is part of his ordinary activities.
1979, c. 72, s. 204; 1980, c. 34, s. 27; 1982, c. 2, s. 93; 1982, c. 9, s. 38; 1983, c. 40, s. 72; 1986, c. 34, s. 12; 1988, c. 76, s. 57; 1988, c. 75, s. 203; 1989, c. 17, s. 8; 1991, c. 32, s. 100; 1992, c. 21, s. 168; 1992, c. 68, s. 139; 1993, c. 67, s. 117; 1994, c. 15, s. 33; 1994, c. 30, s. 59; 1995, c. 7, s. 1; 1995, c. 73, s. 2; 1995, c. 65, s. 122; 1996, c. 16, s. 64; 1996, c. 21, s. 70; 1997, c. 44, s. 100.
204. The following are exempt from all municipal or school real estate taxes:
(1)  an immovable belonging to the Crown in right of Québec;
(1.1)  an immovable belonging to the Crown in right of Canada or to a mandatary thereof;
(1.2)  an immovable belonging to the Corporation d’hébergement du Québec;
(2)  an immovable belonging to the Régie des installations olympiques;
(2.1)  an immovable belonging to the Société de la Place des Arts de Montréal or the Institut de police du Québec;
(2.2)  an immovable belonging to the Agence métropolitaine de transport;
(3)  an immovable belonging to a local municipality and situated in its territory, that is not subject to that tax under any Act;
(4)  an immovable belonging to a local municipality and situated outside its territory;
(5)  an immovable belonging to a community, to a regional county municipality or to a mandatary of a community, regional county municipality or local municipality that is not subject to such tax under any Act, and an immovable belonging to a transit authority whose budget is submitted, by law, to an elected municipal body;
(6)  land not contemplated by another paragraph, belonging to a public body or administered or managed by it and being the site of
(a)  a public road or works forming part of it, or of
(b)  works used for the protection of wildlife or of the forest and situated in an unorganized territory;
(7)  land belonging to a person who operates a system contemplated in section 66, 67 or 68 and which is the site of a structure forming part of that system, unless that structure is entered on the roll;
(8)  an immovable belonging to an episcopal corporation, a fabrique, a religious institution or an incorporated Church, and principally used for the exercise of public worship, either as an episcopal palace or as a presbytery, to the extent of only one for each church, and its immediate dependencies used for the same purposes;
(9)  an immovable used as a cemetery for human beings, unless it is operated for pecuniary gain;
(10)  an immovable belonging to an institution or body and in respect of which the Commission recognizes the institution or body, after consulting the local municipality, owing to the fact that the immovable meets one of the following conditions:
(a)  it is for use by the public and is used without pecuniary gain mainly for cultural, scientific, recreational, charitable or social purposes;
(b)  it is used by an institution or body that is a registered charity for the purposes of the Taxation Act (chapter I-3), to carry on therein charitable activities or management activities in the pursuit of such charitable activities;
(11)  an immovable owned by an agricultural or horticultural society and specially used by that society for exhibition purposes;
(12)  an immovable belonging to a religious institution or fabrique and used by it or gratuitously by another religious institution or fabrique not to derive income but in the immediate pursuit of the religious or charitable objects for which it was established, and its immediate dependencies used for the same purposes;
(13)  an immovable belonging to a school board, a general and vocational college or a university establishment within the meaning of the University Investments Act (chapter I-17);
(14)  (a)  an immovable belonging to a public institution within the meaning of the Act respecting health services and social services (chapter S-4.2) or of the Act respecting health services and social services for Cree Native persons (chapter S-5);
(b)  an immovable which belongs to a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph a of this paragraph or defined in section 12 of the second Act referred to and in which are exercised, under a permit issued to the institution under the Act that is applicable to the institution, activities inherent in the mission of a local community service centre, a residential and long-term care centre or a rehabilitation centre within the meaning of the first Act referred to or of a reception centre within the meaning of the second Act referred to;
(c)  an immovable belonging to a cooperative or non-profit organization holding a day care centre, nursery school or stop over centre permit issued under the Act respecting child day care (chapter S-4.1) and in which day care under the permit is provided;
(d)  an immovable that belongs to a cooperative or a non-profit body holding a home day care agency permit issued under the Act respecting child day care, that is indicated in the permit as being the address of the agency and that is used mainly for the exercise of the functions appropriate to such an agency;
(15)  an immovable belonging to a non-profit corporation holding a permit to operate a private educational institution issued under the Act respecting private education (chapter E-9.1) and which is at the disposal of that institution;
(16)  an immovable belonging to an institution accredited for purposes of subsidy under the Act respecting private education and which is at the disposal of that institution and an immovable belonging to an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Relations internationales (chapter M-25.1.1);
(17)  an immovable belonging to a religious institution, used by a person contemplated in paragraph 13, 14, 15 or 16, if the activity carried on by such person therein is part of his ordinary activities.
1979, c. 72, s. 204; 1980, c. 34, s. 27; 1982, c. 2, s. 93; 1982, c. 9, s. 38; 1983, c. 40, s. 72; 1986, c. 34, s. 12; 1988, c. 76, s. 57; 1988, c. 75, s. 203; 1989, c. 17, s. 8; 1991, c. 32, s. 100; 1992, c. 21, s. 168; 1992, c. 68, s. 139; 1993, c. 67, s. 117; 1994, c. 15, s. 33; 1994, c. 30, s. 59; 1995, c. 7, s. 1; 1995, c. 73, s. 2; 1995, c. 65, s. 122; 1996, c. 16, s. 64; 1996, c. 21, s. 70.
204. The following are exempt from all municipal or school real estate taxes:
(1)  an immovable belonging to the Crown in right of Québec;
(1.1)  an immovable belonging to the Crown in right of Canada or to a mandatary thereof;
(1.2)  an immovable belonging to the Corporation d’hébergement du Québec;
(2)  an immovable belonging to the Régie des installations olympiques;
(2.1)  an immovable belonging to the Société de la Place des Arts de Montréal or the Institut de police du Québec;
(2.2)  an immovable belonging to the Agence métropolitaine de transport;
(3)  an immovable belonging to a local municipality and situated in its territory, that is not subject to that tax under any Act;
(4)  an immovable belonging to a local municipality and situated outside its territory;
(5)  an immovable belonging to a community, to a regional county municipality or to a mandatary of a community, regional county municipality or local municipality that is not subject to such tax under any Act, and an immovable belonging to a transit authority whose budget is submitted, by law, to an elected municipal body;
(6)  land not contemplated by another paragraph, belonging to a public body or administered or managed by it and being the site of
(a)  a public road or works forming part of it, or of
(b)  works used for the protection of wildlife or of the forest and situated in an unorganized territory;
(7)  land belonging to a person who operates a system contemplated in section 66, 67 or 68 and which is the site of a structure forming part of that system, unless that structure is entered on the roll;
(8)  an immovable belonging to an episcopal corporation, a fabrique, a religious institution or an incorporated Church, and principally used for the exercise of public worship, either as an episcopal palace or as a presbytery, to the extent of only one for each church, and its immediate dependencies used for the same purposes;
(9)  an immovable used as a cemetery for human beings, unless it is operated for pecuniary gain;
(10)  an immovable belonging to an institution or body and in respect of which the Commission recognizes the institution or body, after consulting the local municipality, owing to the fact that the immovable meets one of the following conditions:
(a)  it is for use by the public and is used without pecuniary gain mainly for cultural, scientific, recreational, charitable or social purposes;
(b)  it is used by an institution or body that is a registered charity for the purposes of the Taxation Act (chapter I-3), to carry on therein charitable activities or management activities in the pursuit of such charitable activities;
(11)  an immovable owned by an agricultural or horticultural society and specially used by that society for exhibition purposes;
(12)  an immovable belonging to a religious institution or fabrique and used by it or gratuitously by another religious institution or fabrique not to derive income but in the immediate pursuit of the religious or charitable objects for which it was established, and its immediate dependencies used for the same purposes;
(13)  an immovable belonging to a school board, a general and vocational college or a university establishment within the meaning of the University Investments Act (chapter I-17);
(14)  (a)  an immovable belonging to a public institution within the meaning of the Act respecting health services and social services (chapter S-4.2) or of the Act respecting health services and social services for Cree Native persons (chapter S-5);
(b)  an immovable which belongs to a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph a of this paragraph or defined in section 12 of the second Act referred to and in which are exercised, under a permit issued to the institution under the Act that is applicable to the institution, activities inherent in the mission of a local community service centre, a residential and long-term care centre or a rehabilitation centre within the meaning of the first Act referred to or of a reception centre within the meaning of the second Act referred to;
(c)  an immovable belonging to a cooperative or non-profit organization holding a day care centre, nursery school or stop over centre permit issued under the Act respecting child day care (chapter S-4.1) and in which day care under the permit is provided;
(d)  an immovable that belongs to a cooperative or a non-profit body holding a home day care agency permit issued under the Act respecting child day care, that is indicated in the permit as being the address of the agency and that is used mainly for the exercise of the functions appropriate to such an agency;
(15)  an immovable belonging to a non-profit corporation holding a permit to operate a private educational institution issued under the Act respecting private education (chapter E-9.1) and which is at the disposal of that institution;
(16)  an immovable belonging to an institution accredited for purposes of subsidy under the Act respecting private education and which is at the disposal of that institution and an immovable belonging to an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Affaires internationales, de l’Immigration et des Communautés culturelles (chapter M-21.1);
(17)  an immovable belonging to a religious institution, used by a person contemplated in paragraph 13, 14, 15 or 16, if the activity carried on by such person therein is part of his ordinary activities.
1979, c. 72, s. 204; 1980, c. 34, s. 27; 1982, c. 2, s. 93; 1982, c. 9, s. 38; 1983, c. 40, s. 72; 1986, c. 34, s. 12; 1988, c. 76, s. 57; 1988, c. 75, s. 203; 1989, c. 17, s. 8; 1991, c. 32, s. 100; 1992, c. 21, s. 168; 1992, c. 68, s. 139; 1993, c. 67, s. 117; 1994, c. 15, s. 33; 1994, c. 30, s. 59; 1995, c. 7, s. 1; 1995, c. 73, s. 2; 1995, c. 65, s. 122; 1996, c. 16, s. 64.
204. The following are exempt from all municipal or school real estate taxes:
(1)  an immovable belonging to the Crown in right of Québec;
(1.1)  an immovable belonging to the Crown in right of Canada or to a mandatary thereof;
(1.2)  an immovable belonging to the Corporation d’hébergement du Québec;
(2)  an immovable belonging to the Régie des installations olympiques;
(2.1)  an immovable belonging to the Société de la Place des Arts de Montréal or the Institut de police du Québec;
(2.2)  an immovable belonging to the Agence métropolitaine de transport;
(3)  an immovable belonging to a local municipality and situated in its territory, that is not subject to that tax under any Act;
(4)  an immovable belonging to a local municipality and situated outside its territory;
(5)  an immovable belonging to a community, to a regional county municipality or to a mandatary of a community, regional county municipality or local municipality that is not subject to such tax under any Act, and an immovable belonging to a transit authority whose budget is submitted, by law, to an elected municipal body;
(6)  land not contemplated by another paragraph, belonging to a public body or administered or managed by it and being the site of
(a)  a public road or works forming part of it, or of
(b)  works used for the protection of wildlife or of the forest and situated in an unorganized territory;
(7)  land belonging to a person who operates a system contemplated in section 66, 67 or 68 and which is the site of a structure forming part of that system, unless that structure is entered on the roll;
(8)  an immovable belonging to an episcopal corporation, a fabrique, a religious institution or an incorporated Church, and principally used for the exercise of public worship, either as an episcopal palace or as a presbytery, to the extent of only one for each church, and its immediate dependencies used for the same purposes;
(9)  an immovable used as a cemetery for human beings, unless it is operated for pecuniary gain;
(10)  an immovable belonging to an institution or body and in respect of which the Commission recognizes the institution or body, after consulting the local municipality, owing to the fact that the immovable meets one of the following conditions:
(a)  it is for use by the public and is used without pecuniary gain mainly for cultural, scientific, recreational, charitable or social purposes;
(b)  it is used by an institution or body that is a registered charity for the purposes of the Taxation Act (chapter I-3), to carry on therein charitable activities or management activities in the pursuit of such charitable activities;
(11)  an immovable owned by an agricultural or horticultural society and specially used by that society for exhibition purposes;
(12)  an immovable belonging to a religious institution or fabrique and used by it or gratuitously by another religious institution or fabrique not to derive income but in the immediate pursuit of the religious or charitable objects for which it was established, and its immediate dependencies used for the same purposes;
(13)  an immovable belonging to a school board, a general and vocational college or a university establishment within the meaning of the University Investments Act (chapter I-17);
(14)  (a)  an immovable belonging to a public institution within the meaning of the Act respecting health services and social services (chapter S-4.2) or of the Act respecting health services and social services for Cree Native persons (chapter S-5);
(b)  an immovable which belongs to a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph a of this paragraph or defined in section 12 of the second Act referred to and in which are exercised, under a permit issued to the institution under the Act that is applicable to the institution, activities inherent in the mission of a local community service centre, a residential and long-term care centre or a rehabilitation centre within the meaning of the first Act referred to or of a reception centre within the meaning of the second Act referred to;
(c)  an immovable belonging to a cooperative or non-profit organization holding a day care centre permit, a nursery school permit or a stop-over centre permit issued under the Act respecting child day care (chapter S-4.1) and in which day care under the permits is provided;
(d)  an immovable that belongs to a cooperative or a non-profit body holding a home day care agency permit issued under the Act respecting child day care, that is indicated in the permit as being the address of the agency and that is used mainly for the exercise of the functions appropriate to such an agency;
(15)  an immovable belonging to a non-profit corporation holding a permit to operate a private educational institution issued under the Act respecting private education (chapter E-9.1) and which is at the disposal of that institution;
(16)  an immovable belonging to an institution accredited for purposes of subsidy under the Act respecting private education and which is at the disposal of that institution and an immovable belonging to an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Affaires internationales, de l’Immigration et des Communautés culturelles (chapter M-21.1);
(17)  an immovable belonging to a religious institution, used by a person contemplated in paragraph 13, 14, 15 or 16, if the activity carried on by such person therein is part of his ordinary activities.
1979, c. 72, s. 204; 1980, c. 34, s. 27; 1982, c. 2, s. 93; 1982, c. 9, s. 38; 1983, c. 40, s. 72; 1986, c. 34, s. 12; 1988, c. 76, s. 57; 1988, c. 75, s. 203; 1989, c. 17, s. 8; 1991, c. 32, s. 100; 1992, c. 21, s. 168; 1992, c. 68, s. 139; 1993, c. 67, s. 117; 1994, c. 15, s. 33; 1994, c. 30, s. 59; 1995, c. 7, s. 1; 1995, c. 73, s. 2; 1995, c. 65, s. 122.
204. The following are exempt from all municipal or school real estate taxes:
(1)  an immovable belonging to the Crown in right of Québec;
(1.1)  an immovable belonging to the Crown in right of Canada or to a mandatary thereof;
(1.2)  an immovable belonging to the Corporation d’hébergement du Québec;
(2)  an immovable belonging to the Régie des installations olympiques;
(2.1)  an immovable belonging to the Société de la Place des Arts de Montréal or the Institut de police du Québec;
(3)  an immovable belonging to a local municipality and situated in its territory, that is not subject to that tax under any Act;
(4)  an immovable belonging to a local municipality and situated outside its territory;
(5)  an immovable belonging to a community, to a regional county municipality or to a mandatary of a community, regional county municipality or local municipality that is not subject to such tax under any Act, and an immovable belonging to a transit authority whose budget is submitted, by law, to an elected municipal body;
(6)  land not contemplated by another paragraph, belonging to a public body or administered or managed by it and being the site of
(a)  a public road or works forming part of it, or of
(b)  works used for the protection of wildlife or of the forest and situated in an unorganized territory;
(7)  land belonging to a person who operates a system contemplated in section 66, 67 or 68 and which is the site of a structure forming part of that system, unless that structure is entered on the roll;
(8)  an immovable belonging to an episcopal corporation, a fabrique, a religious institution or an incorporated Church, and principally used for the exercise of public worship, either as an episcopal palace or as a presbytery, to the extent of only one for each church, and its immediate dependencies used for the same purposes;
(9)  an immovable used as a cemetery for human beings, unless it is operated for pecuniary gain;
(10)  an immovable belonging to an institution or body and in respect of which the Commission recognizes the institution or body, after consulting the local municipality, owing to the fact that the immovable meets one of the following conditions:
(a)  it is for use by the public and is used without pecuniary gain mainly for cultural, scientific, recreational, charitable or social purposes;
(b)  it is used by an institution or body that is a registered charity for the purposes of the Taxation Act (chapter I-3), to carry on therein charitable activities or management activities in the pursuit of such charitable activities;
(11)  an immovable owned by an agricultural or horticultural society and specially used by that society for exhibition purposes;
(12)  an immovable belonging to a religious institution or fabrique and used by it or gratuitously by another religious institution or fabrique not to derive income but in the immediate pursuit of the religious or charitable objects for which it was established, and its immediate dependencies used for the same purposes;
(13)  an immovable belonging to a school board, a general and vocational college or a university establishment within the meaning of the University Investments Act (chapter I-17);
(14)  (a)  an immovable belonging to a public institution within the meaning of the Act respecting health services and social services (chapter S-4.2) or of the Act respecting health services and social services for Cree Native persons (chapter S-5);
(b)  an immovable which belongs to a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph a of this paragraph or defined in section 12 of the second Act referred to and in which are exercised, under a permit issued to the institution under the Act that is applicable to the institution, activities inherent in the mission of a local community service centre, a residential and long-term care centre or a rehabilitation centre within the meaning of the first Act referred to or of a reception centre within the meaning of the second Act referred to;
(c)  an immovable belonging to a cooperative or non-profit organization holding a day care centre permit, a nursery school permit or a stop-over centre permit issued under the Act respecting child day care (chapter S-4.1) and in which day care under the permits is provided;
(d)  an immovable that belongs to a cooperative or a non-profit body holding a home day care agency permit issued under the Act respecting child day care, that is indicated in the permit as being the address of the agency and that is used mainly for the exercise of the functions appropriate to such an agency;
(15)  an immovable belonging to a non-profit corporation holding a permit to operate a private educational institution issued under the Act respecting private education (chapter E-9.1) and which is at the disposal of that institution;
(16)  an immovable belonging to an institution accredited for purposes of subsidy under the Act respecting private education and which is at the disposal of that institution and an immovable belonging to an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Affaires internationales, de l’Immigration et des Communautés culturelles (chapter M-21.1);
(17)  an immovable belonging to a religious institution, used by a person contemplated in paragraph 13, 14, 15 or 16, if the activity carried on by such person therein is part of his ordinary activities.
1979, c. 72, s. 204; 1980, c. 34, s. 27; 1982, c. 2, s. 93; 1982, c. 9, s. 38; 1983, c. 40, s. 72; 1986, c. 34, s. 12; 1988, c. 76, s. 57; 1988, c. 75, s. 203; 1989, c. 17, s. 8; 1991, c. 32, s. 100; 1992, c. 21, s. 168; 1992, c. 68, s. 139; 1993, c. 67, s. 117; 1994, c. 15, s. 33; 1994, c. 30, s. 59; 1995, c. 7, s. 1; 1995, c. 73, s. 2.
204. The following are exempt from all municipal or school real estate taxes:
(1)  an immovable belonging to the Crown in right of Québec;
(1.1)  an immovable belonging to the Crown in right of Canada or to a mandatary thereof;
(1.2)  an immovable belonging to the Corporation d’hébergement du Québec;
(2)  an immovable belonging to the Régie des installations olympiques;
(2.1)  an immovable belonging to the Société de la Place des Arts de Montréal or the Institut de police du Québec;
(3)  an immovable belonging to a local municipality and situated in its territory, that is not subject to that tax under any Act;
(4)  an immovable belonging to a local municipality and situated outside its territory;
(5)  an immovable belonging to a community, to a regional county municipality or to a mandatary of a community, regional county municipality or local municipality that is not subject to such tax under any Act, and an immovable belonging to a transit authority whose budget is submitted, by law, to an elected municipal body;
(6)  land not contemplated by another paragraph, belonging to a public body or administered or managed by it and being the site of
(a)  a public road or works forming part of it, or of
(b)  works used for the protection of wildlife or of the forest and situated in an unorganized territory;
(7)  land belonging to a person who operates a system contemplated in section 66, 67 or 68 and which is the site of a structure forming part of that system, unless that structure is entered on the roll;
(8)  an immovable belonging to an episcopal corporation, a fabrique, a religious institution or an incorporated Church, and principally used for the exercise of public worship, either as an episcopal palace or as a presbytery, to the extent of only one for each church, and its immediate dependencies used for the same purposes;
(9)  an immovable used as a cemetery for human beings, unless it is operated for pecuniary gain;
(10)  an immovable belonging to an institution or body and in respect of which the Commission recognizes the institution or body, after consulting the local municipality, owing to the fact that the immovable meets one of the following conditions:
(a)  it is for use by the public and is used without pecuniary gain mainly for cultural, scientific, recreational, charitable or social purposes;
(b)  it is used by an institution or body that is a registered charity for the purposes of the Taxation Act (chapter I-3), to carry on therein charitable activities or management activities in the pursuit of such charitable activities;
(11)  an immovable owned by an agricultural or horticultural society and specially used by that society for exhibition purposes;
(12)  an immovable belonging to a religious institution or fabrique and used by it or gratuitously by another religious institution or fabrique not to derive income but in the immediate pursuit of the religious or charitable objects for which it was established, and its immediate dependencies used for the same purposes;
(13)  an immovable belonging to a school board, a general and vocational college or a university establishment within the meaning of the University Investments Act (chapter I-17);
(14)  (a)  an immovable belonging to a public institution within the meaning of the Act respecting health services and social services (chapter S-4.2) or of the Act respecting health services and social services for Cree Native persons (chapter S-5);
(b)  an immovable which belongs to a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph a of this paragraph or defined in section 12 of the second Act referred to and in which are exercised, under a permit issued to the institution under the Act that is applicable to the institution, activities inherent in the mission of a local community service centre, a residential and long-term care centre or a rehabilitation centre within the meaning of the first Act referred to or of a reception centre within the meaning of the second Act referred to;
(c)  an immovable belonging to a cooperative or non-profit organization holding a day care centre permit, a nursery school permit or a stop-over centre permit issued under the Act respecting child day care (chapter S-4.1) and in which day care under the permits is provided;
(15)  an immovable belonging to a non-profit corporation holding a permit to operate a private educational institution issued under the Act respecting private education (chapter E-9.1) and which is at the disposal of that institution;
(16)  an immovable belonging to an institution accredited for purposes of subsidy under the Act respecting private education and which is at the disposal of that institution and an immovable belonging to an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Affaires internationales, de l’Immigration et des Communautés culturelles (chapter M-21.1);
(17)  an immovable belonging to a religious institution, used by a person contemplated in paragraph 13, 14, 15 or 16, if the activity carried on by such person therein is part of his ordinary activities.
1979, c. 72, s. 204; 1980, c. 34, s. 27; 1982, c. 2, s. 93; 1982, c. 9, s. 38; 1983, c. 40, s. 72; 1986, c. 34, s. 12; 1988, c. 76, s. 57; 1988, c. 75, s. 203; 1989, c. 17, s. 8; 1991, c. 32, s. 100; 1992, c. 21, s. 168; 1992, c. 68, s. 139; 1993, c. 67, s. 117; 1994, c. 15, s. 33; 1994, c. 30, s. 59; 1995, c. 7, s. 1.
204. The following are exempt from all municipal or school real estate taxes:
(1)  an immovable belonging to the Crown in right of Québec;
(1.1)  an immovable belonging to the Crown in right of Canada or to a mandatary thereof;
(1.2)  an immovable belonging to the Corporation d’hébergement du Québec;
(2)  an immovable belonging to the Régie des installations olympiques;
(2.1)  an immovable belonging to the Société de la Place des Arts de Montréal or the Institut de police du Québec;
(3)  an immovable belonging to a local municipality and situated in its territory, that is not subject to that tax under any Act;
(4)  an immovable belonging to a local municipality and situated outside its territory;
(5)  an immovable belonging to a community, to a regional county municipality or to a mandatary of a community, regional county municipality or local municipality that is not subject to such tax under any Act, and an immovable belonging to a transit authority whose budget is submitted, by law, to an elected municipal body;
(6)  land not contemplated by another paragraph, belonging to a public body or administered or managed by it and being the site of
(a)  a public road or works forming part of it, or of
(b)  works used for the protection of wildlife or of the forest and situated in an unorganized territory;
(7)  land belonging to a person who operates a system contemplated in section 66, 67 or 68 and which is the site of a structure forming part of that system, unless that structure is entered on the roll;
(8)  an immovable belonging to an episcopal corporation, a fabrique, a religious institution or an incorporated Church, and principally used for the exercise of public worship, either as an episcopal palace or as a presbytery, to the extent of only one for each church, and its immediate dependencies used for the same purposes;
(9)  an immovable used as a cemetery for human beings, unless it is operated for pecuniary gain;
(10)  an immovable belonging to an institution or body and in respect of which the Commission recognizes the institution or body, after consulting the local municipality, owing to the fact that the immovable meets one of the following conditions:
(a)  it is for use by the public and is used without pecuniary gain mainly for cultural, scientific, recreational, charitable or social purposes;
(b)  it is used by an institution or body that is a registered charity for the purposes of the Taxation Act (chapter I-3), to carry on therein charitable activities or management activities in the pursuit of such charitable activities;
(11)  an immovable owned by an agricultural or horticultural society and specially used by that society for exhibition purposes;
(12)  an immovable belonging to a religious institution or fabrique and used by it or gratuitously by another religious institution or fabrique not to derive income but in the immediate pursuit of the religious or charitable objects for which it was established, and its immediate dependencies used for the same purposes;
(13)  an immovable belonging to a school board, a general and vocational college or a university establishment within the meaning of the University Investments Act (chapter I-17);
(14)  (a)  an immovable belonging to a public institution within the meaning of the Act respecting health services and social services (chapter S-4.2) or a private institution referred to in paragraph 3 of section 99 or in section 551 of that Act which operates a local community service centre, a residential and long-term care centre or a rehabilitation centre;
(b)  an immovable belonging to a public institution within the meaning of the Act respecting health services and social services for Cree and Inuit Native persons (chapter S-5) or a reception centre referred to in section 12 of that Act;
(c)  an immovable belonging to a cooperative or non-profit organization holding a day care centre permit, a nursery school permit or a stop-over centre permit issued under the Act respecting child day care (chapter S-4.1) and in which day care under the permits is provided;
(15)  an immovable belonging to a non-profit corporation holding a permit to operate a private educational institution issued under the Act respecting private education (chapter E-9.1) and which is at the disposal of that institution;
(16)  an immovable belonging to an institution accredited for purposes of subsidy under the Act respecting private education and which is at the disposal of that institution and an immovable belonging to an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Affaires internationales, de l’Immigration et des Communautés culturelles (chapter M-21.1);
(17)  an immovable belonging to a religious institution, used by a person contemplated in paragraph 13, 14, 15 or 16, if the activity carried on by such person therein is part of his ordinary activities.
1979, c. 72, s. 204; 1980, c. 34, s. 27; 1982, c. 2, s. 93; 1982, c. 9, s. 38; 1983, c. 40, s. 72; 1986, c. 34, s. 12; 1988, c. 76, s. 57; 1988, c. 75, s. 203; 1989, c. 17, s. 8; 1991, c. 32, s. 100; 1992, c. 21, s. 168; 1992, c. 68, s. 139; 1993, c. 67, s. 117; 1994, c. 15, s. 33; 1994, c. 30, s. 59.
204. The following are exempt from all municipal or school real estate taxes:
(1)  an immovable belonging to the Crown in right of Québec;
(1.1)  an immovable belonging to the Crown in right of Canada or to a mandatary thereof;
(1.2)  an immovable belonging to the Corporation d’hébergement du Québec;
(2)  an immovable belonging to the Régie des installations olympiques;
(2.1)  an immovable belonging to the Société de la Place des Arts de Montréal or the Institut de police du Québec;
(3)  an immovable belonging to a local municipality and situated in its territory, that is not subject to that tax under any Act;
(4)  an immovable belonging to a local municipality and situated outside its territory;
(5)  an immovable belonging to a community, to a regional county municipality or to a mandatary of a community, regional county municipality or local municipality that is not subject to such tax under any Act, and an immovable belonging to a transit authority whose budget is submitted, by law, to an elected municipal body;
(6)  land not contemplated by another paragraph, belonging to a public body or administered or managed by it and being the site of
(a)  a public road or works forming part of it, or of
(b)  works used for the protection of wildlife or of the forest and situated in an unorganized territory;
(7)  land belonging to a person who operates a system contemplated in section 66, 67 or 68 and which is the site of a structure forming part of that system, unless that structure is entered on the roll;
(8)  an immovable belonging to an episcopal corporation, a fabrique, a religious institution or an incorporated Church, and principally used for the exercise of public worship, either as an episcopal palace or as a presbytery, to the extent of only one for each church, and its immediate dependencies used for the same purposes;
(9)  an immovable used as a cemetery for human beings, unless it is operated for pecuniary gain;
(10)  an immovable belonging to an institution or body recognized by the Commission, after consulting the local municipality, as fulfilling the conditions of this paragraph,
(a)  used by the public without pecuniary gain mainly for cultural, scientific, recreational, charitable or social purposes, or
(b)  used by an institution or body being a registered charity for the purposes of the Taxation Act (chapter I-3), to carry on therein charitable activities or management activities in the pursuit of such charitable activities;
(11)  an immovable owned by an agricultural or horticultural society and specially used by that society for exhibition purposes;
(12)  an immovable belonging to a religious institution or fabrique and used by it or gratuitously by another religious institution or fabrique not to derive income but in the immediate pursuit of the religious or charitable objects for which it was established, and its immediate dependencies used for the same purposes;
(13)  an immovable belonging to a school board, a general and vocational college or a university establishment within the meaning of the University Investments Act (chapter I-17);
(14)  an immovable belonging to a public institution within the meaning of the Act respecting health services and social services (chapter S-4.2), a private institution referred to in paragraph 3 of section 99 or in section 551 of that Act which operates a local community service centre, a residential and long-term care centre or a rehabilitation centre, to a public institution within the meaning of the Act respecting health services and social services for Cree and Inuit Native persons (chapter S-5), a reception centre referred to in section 12 of that Act or a cooperative or non-profit organization holding a day care centre permit, a nursery school permit, a stop-over centre permit or a home day care agency permit issued under the Act respecting child day care (chapter S-4.1);
(15)  an immovable belonging to a non-profit corporation holding a permit to operate a private educational institution issued under the Act respecting private education (chapter E-9.1) and which is at the disposal of that institution;
(16)  an immovable belonging to an institution accredited for purposes of subsidy under the Act respecting private education and which is at the disposal of that institution and an immovable belonging to an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Affaires internationales (chapter M-21.1);
(17)  an immovable belonging to a religious institution, used by a person contemplated in paragraph 13, 14, 15 or 16, if the activity carried on by such person therein is part of his ordinary activities.
1979, c. 72, s. 204; 1980, c. 34, s. 27; 1982, c. 2, s. 93; 1982, c. 9, s. 38; 1983, c. 40, s. 72; 1986, c. 34, s. 12; 1988, c. 76, s. 57; 1988, c. 75, s. 203; 1989, c. 17, s. 8; 1991, c. 32, s. 100; 1992, c. 21, s. 168; 1992, c. 68, s. 139; 1993, c. 67, s. 117.
204. The following are exempt from all municipal or school real estate taxes:
(1)  an immovable belonging to the Crown in right of Québec;
(1.1)  an immovable belonging to the Crown in right of Canada or to a mandatary thereof;
(1.2)  an immovable belonging to the Corporation d’hébergement du Québec;
(2)  an immovable belonging to the Régie des installations olympiques;
(2.1)  an immovable belonging to the Société de la Place des Arts de Montréal or the Institut de police du Québec;
(3)  an immovable belonging to a local municipality and situated in its territory, that is not subject to that tax under any Act;
(4)  an immovable belonging to a local municipality and situated outside its territory;
(5)  an immovable belonging to a community, to a regional county municipality or to a mandatary of a community, regional county municipality or local municipality that is not subject to such tax under any Act, and an immovable belonging to a transit commission or corporation whose budget is submitted, by law, to an elected municipal body;
(6)  land not contemplated by another paragraph, belonging to a public body or administered or managed by it and being the site of
(a)  a public road or works forming part of it, or of
(b)  works used for the protection of wildlife or of the forest and situated in an unorganized territory;
(7)  land belonging to a person who operates a system contemplated in section 66, 67 or 68 and which is the site of a structure forming part of that system, unless that structure is entered on the roll;
(8)  an immovable belonging to an episcopal corporation, a fabrique, a religious institution or an incorporated Church, and principally used for the exercise of public worship, either as an episcopal palace or as a presbytery, to the extent of only one for each church, and its immediate dependencies used for the same purposes;
(9)  an immovable used as a cemetery for human beings, unless it is operated for pecuniary gain;
(10)  an immovable belonging to an institution or body recognized by the Commission, after consulting the local municipality, as fulfilling the conditions of this paragraph,
(a)  used by the public without pecuniary gain mainly for cultural, scientific, recreational, charitable or social purposes, or
(b)  used by an institution or body being a registered charity for the purposes of the Taxation Act (chapter I-3), to carry on therein charitable activities or management activities in the pursuit of such charitable activities;
(11)  an immovable owned by an agricultural or horticultural society and specially used by that society for exhibition purposes;
(12)  an immovable belonging to a religious institution or fabrique and used by it or gratuitously by another religious institution or fabrique not to derive income but in the immediate pursuit of the religious or charitable objects for which it was established, and its immediate dependencies used for the same purposes;
(13)  an immovable belonging to a school board, a general and vocational college or a university establishment within the meaning of the University Investments Act (chapter I-17);
(14)  an immovable belonging to a public institution within the meaning of the Act respecting health services and social services (chapter S-4.2), a private institution referred to in paragraph 3 of section 99 or in section 551 of that Act which operates a local community service centre, a residential and long-term care centre or a rehabilitation centre, to a public institution within the meaning of the Act respecting health services and social services for Cree and Inuit Native persons (chapter S-5), a reception centre referred to in section 12 of that Act or a cooperative or non-profit organization holding a day care centre permit, a nursery school permit, a stop-over centre permit or a home day care agency permit issued under the Act respecting child day care (chapter S-4.1);
(15)  an immovable belonging to a non-profit corporation holding a permit to operate a private educational institution issued under the Act respecting private education (chapter E-9.1) and which is at the disposal of that institution;
(16)  an immovable belonging to an institution accredited for purposes of subsidy under the Act respecting private education and which is at the disposal of that institution and an immovable belonging to an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Affaires internationales (chapter M-21.1);
(17)  an immovable belonging to a religious institution, used by a person contemplated in paragraph 13, 14, 15 or 16, if the activity carried on by such person therein is part of his ordinary activities.
1979, c. 72, s. 204; 1980, c. 34, s. 27; 1982, c. 2, s. 93; 1982, c. 9, s. 38; 1983, c. 40, s. 72; 1986, c. 34, s. 12; 1988, c. 76, s. 57; 1988, c. 75, s. 203; 1989, c. 17, s. 8; 1991, c. 32, s. 100; 1992, c. 21, s. 168; 1992, c. 68, s. 139.
204. The following are exempt from all municipal or school real estate taxes:
(1)  an immovable belonging to the Crown in right of Québec;
(1.1)  an immovable belonging to the Crown in right of Canada or to a mandatary thereof;
(1.2)  an immovable belonging to the Corporation d’hébergement du Québec;
(2)  an immovable belonging to the Régie des installations olympiques;
(2.1)  an immovable belonging to the Société de la Place des Arts de Montréal or the Institut de police du Québec;
(3)  an immovable belonging to a local municipality and situated in its territory, that is not subject to that tax under any Act;
(4)  an immovable belonging to a local municipality and situated outside its territory;
(5)  an immovable belonging to a community, to a regional county municipality or to a mandatary of a community, regional county municipality or local municipality that is not subject to such tax under any Act, and an immovable belonging to a transit commission or corporation whose budget is submitted, by law, to an elected municipal body;
(6)  land not contemplated by another paragraph, belonging to a public body or administered or managed by it and being the site of
(a)  a public road or works forming part of it, or of
(b)  works used for the protection of wildlife or of the forest and situated in an unorganized territory;
(7)  land belonging to a person who operates a system contemplated in section 66, 67 or 68 and which is the site of a structure forming part of that system, unless that structure is entered on the roll;
(8)  an immovable belonging to an episcopal corporation, a fabrique, a religious institution or an incorporated Church, and principally used for the exercise of public worship, either as an episcopal palace or as a presbytery, to the extent of only one for each church, and its immediate dependencies used for the same purposes;
(9)  an immovable used as a cemetery for human beings, unless it is operated for pecuniary gain;
(10)  an immovable belonging to an institution or body recognized by the Commission, after consulting the local municipality, as fulfilling the conditions of this paragraph,
(a)  used by the public without pecuniary gain mainly for cultural, scientific, recreational, charitable or social purposes, or
(b)  used by an institution or body being a registered charity for the purposes of the Taxation Act (chapter I-3), to carry on therein charitable activities or management activities in the pursuit of such charitable activities;
(11)  an immovable owned by an agricultural or horticultural society and specially used by that society for exhibition purposes;
(12)  an immovable belonging to a religious institution or fabrique and used by it or gratuitously by another religious institution or fabrique not to derive income but in the immediate pursuit of the religious or charitable objects for which it was established, and its immediate dependencies used for the same purposes;
(13)  an immovable belonging to a school board, a general and vocational college or a university establishment within the meaning of the University Investments Act (chapter I-17);
(14)  an immovable belonging to a public institution within the meaning of the Act respecting health services and social services (chapter S-4.2), a private institution referred to in paragraph 3 of section 99 or in section 551 of that Act which operates a local community service centre, a residential and long-term care centre or a rehabilitation centre, to a public institution within the meaning of the Act respecting health services and social services for Cree and Inuit Native persons (chapter S-5), a reception centre referred to in section 12 of that Act or a cooperative or non-profit organization holding a day care centre permit, a nursery school permit, a stop-over centre permit or a home day care agency permit issued under the Act respecting child day care (chapter S-4.1);
(15)  an immovable belonging to a non-profit corporation holding a permit for general education, vocational education or education for handicapped children under the Act respecting private education (chapter E-9);
(16)  an immovable belonging to a private educational institution declared to be of public interest or recognized for purposes of grants under the Act respecting private education and an immovable belonging to an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Affaires internationales (chapter M-21.1);
(17)  an immovable belonging to a religious institution, used by a person contemplated in paragraph 13, 14, 15 or 16, if the activity carried on by such person therein is part of his ordinary activities.
1979, c. 72, s. 204; 1980, c. 34, s. 27; 1982, c. 2, s. 93; 1982, c. 9, s. 38; 1983, c. 40, s. 72; 1986, c. 34, s. 12; 1988, c. 76, s. 57; 1988, c. 75, s. 203; 1989, c. 17, s. 8; 1991, c. 32, s. 100; 1992, c. 21, s. 168.
204. The following are exempt from all municipal or school real estate taxes:
(1)  an immovable belonging to the Crown in right of Québec;
(1.1)  an immovable belonging to the Crown in right of Canada or to a mandatary thereof;
(1.2)  an immovable belonging to the Corporation d’hébergement du Québec;
(2)  an immovable belonging to the Régie des installations olympiques;
(2.1)  an immovable belonging to the Société de la Place des Arts de Montréal or the Institut de police du Québec;
(3)  an immovable belonging to a local municipality and situated in its territory, that is not subject to that tax under any Act;
(4)  an immovable belonging to a local municipality and situated outside its territory;
(5)  an immovable belonging to a community, to a regional county municipality or to a mandatary of a community, regional county municipality or local municipality that is not subject to such tax under any Act, and an immovable belonging to a transit commission or corporation whose budget is submitted, by law, to an elected municipal body;
(6)  land not contemplated by another paragraph, belonging to a public body or administered or managed by it and being the site of
(a)  a public road or works forming part of it, or of
(b)  works used for the protection of wildlife or of the forest and situated in an unorganized territory;
(7)  land belonging to a person who operates a system contemplated in section 66, 67 or 68 and which is the site of a structure forming part of that system, unless that structure is entered on the roll;
(8)  an immovable belonging to an episcopal corporation, a fabrique, a religious institution or an incorporated Church, and principally used for the exercise of public worship, either as an episcopal palace or as a presbytery, to the extent of only one for each church, and its immediate dependencies used for the same purposes;
(9)  an immovable used as a cemetery for human beings, unless it is operated for pecuniary gain;
(10)  an immovable belonging to an institution or body recognized by the Commission, after consulting the local municipality, as fulfilling the conditions of this paragraph,
(a)  used by the public without pecuniary gain mainly for cultural, scientific, recreational, charitable or social purposes, or
(b)  used by an institution or body being a registered charity for the purposes of the Taxation Act (chapter I-3), to carry on therein charitable activities or management activities in the pursuit of such charitable activities;
(11)  an immovable owned by an agricultural or horticultural society and specially used by that society for exhibition purposes;
(12)  an immovable belonging to a religious institution or fabrique and used by it or gratuitously by another religious institution or fabrique not to derive income but in the immediate pursuit of the religious or charitable objects for which it was established, and its immediate dependencies used for the same purposes;
(13)  an immovable belonging to a school board, a general and vocational college or a university establishment within the meaning of the University Investments Act (chapter I-17);
(14)  an immovable belonging to a public establishment within the meaning of the Act respecting health services and social services (chapter S-5), a reception centre described in section 12 of the said Act or a cooperative or non-profit organization holding a day care centre permit, a nursery school permit, a stop-over centre permit or a home day care agency permit issued under the Act respecting child day care (chapter S-4.1);
(15)  an immovable belonging to a non-profit corporation holding a permit for general education, vocational education or education for handicapped children under the Act respecting private education (chapter E-9);
(16)  an immovable belonging to a private educational institution declared to be of public interest or recognized for purposes of grants under the Act respecting private education and an immovable belonging to an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Affaires internationales (chapter M-21.1);
(17)  an immovable belonging to a religious institution, used by a person contemplated in paragraph 13, 14, 15 or 16, if the activity carried on by such person therein is part of his ordinary activities.
1979, c. 72, s. 204; 1980, c. 34, s. 27; 1982, c. 2, s. 93; 1982, c. 9, s. 38; 1983, c. 40, s. 72; 1986, c. 34, s. 12; 1988, c. 76, s. 57; 1988, c. 75, s. 203; 1989, c. 17, s. 8; 1991, c. 32, s. 100.
204. The following are exempt from all municipal or school real estate taxes:
(1)  an immovable belonging to the Crown in right of Québec;
(1.1)  an immovable belonging to the Crown in right of Canada or to a mandatary thereof;
(1.2)  an immovable belonging to the Corporation d’hébergement du Québec;
(2)  an immovable belonging to the Régie des installations olympiques;
(2.1)  an immovable belonging to the Société de la Place des Arts de Montréal or the Institut de police du Québec;
(3)  an immovable belonging to a municipal corporation and situated in its territory, that is not subject to that tax under any act;
(4)  an immovable belonging to a municipal corporation and situated outside its territory;
(5)  an immovable belonging to a community, to a county corporation or to a mandatary of a community, county corporation or municipal corporation that is not subject to such tax under any act, and an immovable belonging to a transit commission or corporation whose budget is submitted, by law, to an elected municipal body;
(6)  land not contemplated by another paragraph, belonging to a public body or administered or managed by it and being the site of
(a)  a public road or works forming part of it, or of
(b)  works used for the protection of wildlife or of the forest and situated in a territory contemplated in section 8;
(7)  land belonging to a person who operates a system contemplated in section 66, 67 or 68 and which is the site of a structure forming part of that system, unless that structure is entered on the roll;
(8)  an immovable belonging to an episcopal corporation, a fabrique, a religious institution or an incorporated Church, and principally used for the exercise of public worship, either as an episcopal palace or as a presbytery, to the extent of only one for each church, and its immediate dependencies used for the same purposes;
(9)  an immovable used as a cemetery for human beings, unless it is operated for pecuniary gain;
(10)  an immovable belonging to an institution or body recognized by the Commission, after consulting the municipal corporation, as fulfilling the conditions of this paragraph,
(a)  used by the public without pecuniary gain mainly for cultural, scientific, recreational, charitable or social purposes, or
(b)  used by an institution or body being a registered charity for the purposes of the Taxation Act (chapter I-3), to carry on therein charitable activities or management activities in the pursuit of such charitable activities;
(11)  an immovable owned by an agricultural or horticultural society and specially used by that society for exhibition purposes;
(12)  an immovable belonging to a religious institution or fabrique and used by it or gratuitously by another religious institution or fabrique not to derive income but in the immediate pursuit of the religious or charitable objects for which it was established, and its immediate dependencies used for the same purposes;
(13)  an immovable belonging to a school board, a general and vocational college or a university establishment within the meaning of the University Investments Act (chapter I-17);
(14)  an immovable belonging to a public establishment within the meaning of the Act respecting health services and social services (chapter S-5), a reception centre described in section 12 of the said Act or a cooperative or non-profit organization holding a day care centre permit, a nursery school permit, a stop-over centre permit or a home day care agency permit issued under the Act respecting child day care (chapter S-4.1);
(15)  an immovable belonging to a non-profit corporation holding a permit for general education, vocational education or education for handicapped children under the Act respecting private education (chapter E-9);
(16)  an immovable belonging to a private educational institution declared to be of public interest or recognized for purposes of grants under the Act respecting private education and an immovable belonging to an institution whose instructional program is the subject of an international agreement within the meaning of the Act respecting the Ministère des Affaires internationales (chapter M-21.1);
(17)  an immovable belonging to a religious institution, used by a person contemplated in paragraph 13, 14, 15 or 16, if the activity carried on by such person therein is part of his ordinary activities.
1979, c. 72, s. 204; 1980, c. 34, s. 27; 1982, c. 2, s. 93; 1982, c. 9, s. 38; 1983, c. 40, s. 72; 1986, c. 34, s. 12; 1988, c. 76, s. 57; 1988, c. 75, s. 203; 1989, c. 17, s. 8.
204. The following are exempt from all municipal or school real estate taxes:
(1)  an immovable belonging to the Crown in right of Québec;
(1.1)  an immovable belonging to the Crown in right of Canada or to a mandatary thereof;
(1.2)  an immovable belonging to the Corporation d’hébergement du Québec;
(2)  an immovable belonging to the Régie des installations olympiques;
(2.1)  an immovable belonging to the Société de la Place des Arts de Montréal or the Institut de police du Québec;
(3)  an immovable belonging to a municipal corporation and situated in its territory, that is not subject to that tax under any act;
(4)  an immovable belonging to a municipal corporation and situated outside its territory;
(5)  an immovable belonging to a community, to a county corporation or to a mandatary of a community, county corporation or municipal corporation that is not subject to such tax under any act, and an immovable belonging to a transit commission or corporation whose budget is submitted, by law, to an elected municipal body;
(6)  land not contemplated by another paragraph, belonging to a public body or administered or managed by it and being the site of
(a)  a public road or works forming part of it, or of
(b)  works used for the protection of wildlife or of the forest and situated in a territory contemplated in section 8;
(7)  land belonging to a person who operates a system contemplated in section 66, 67 or 68 and which is the site of a structure forming part of that system, unless that structure is entered on the roll;
(8)  an immovable belonging to an episcopal corporation, a fabrique, a religious institution or an incorporated Church, and principally used for the exercise of public worship, either as an episcopal palace or as a presbytery, to the extent of only one for each church, and its immediate dependencies used for the same purposes;
(9)  an immovable used as a cemetery for human beings, unless it is operated for pecuniary gain;
(10)  an immovable belonging to an institution or body recognized by the Commission, after consulting the municipal corporation, as fulfilling the conditions of this paragraph,
(a)  used by the public without pecuniary gain mainly for cultural, scientific, recreational, charitable or social purposes, or
(b)  used by an institution or body being a registered charity for the purposes of the Taxation Act (chapter I-3), to carry on therein charitable activities or management activities in the pursuit of such charitable activities;
(11)  an immovable owned by an agricultural or horticultural society and specially used by that society for exhibition purposes;
(12)  an immovable belonging to a religious institution or fabrique and used by it or gratuitously by another religious institution or fabrique not to derive income but in the immediate pursuit of the religious or charitable objects for which it was established, and its immediate dependencies used for the same purposes;
(13)  an immovable belonging to a school board, a general and vocational college or a university establishment within the meaning of the University Investments Act (chapter I-17);
(14)  an immovable belonging to a public establishment within the meaning of the Act respecting health services and social services (chapter S-5), a reception centre described in section 12 of the said Act or a cooperative or non-profit organization holding a day care centre permit, a nursery school permit, a stop-over centre permit or a home day care agency permit issued under the Act respecting child day care (chapter S-4.1);
(15)  an immovable belonging to a non-profit corporation holding a permit for general education, vocational education or education for handicapped children under the Act respecting private education (chapter E-9);
(16)  an immovable belonging to a private educational institution declared to be of public interest or recognized for purposes of grants under the Act respecting private education;
(17)  an immovable belonging to a religious institution, used by a person contemplated in paragraph 13, 14, 15 or 16, if the activity carried on by such person therein is part of his ordinary activities.
1979, c. 72, s. 204; 1980, c. 34, s. 27; 1982, c. 2, s. 93; 1982, c. 9, s. 38; 1983, c. 40, s. 72; 1986, c. 34, s. 12; 1988, c. 76, s. 57; 1988, c. 75, s. 203.
204. The following are exempt from all municipal or school real estate taxes:
(1)  an immovable belonging to the Crown in right of Québec;
(1.1)  an immovable belonging to the Crown in right of Canada or to a mandatary thereof;
(1.2)  an immovable belonging to the Corporation d’hébergement du Québec;
(2)  an immovable belonging to the Régie des installations olympiques;
(2.1)  an immovable belonging to the Société de la Place des Arts de Montréal;
(3)  an immovable belonging to a municipal corporation and situated in its territory, that is not subject to that tax under any act;
(4)  an immovable belonging to a municipal corporation and situated outside its territory;
(5)  an immovable belonging to a community, to a county corporation or to a mandatary of a community, county corporation or municipal corporation that is not subject to such tax under any act, and an immovable belonging to a transit commission or corporation whose budget is submitted, by law, to an elected municipal body;
(6)  land not contemplated by another paragraph, belonging to a public body or administered or managed by it and being the site of
(a)  a public road or works forming part of it, or of
(b)  works used for the protection of wildlife or of the forest and situated in a territory contemplated in section 8;
(7)  land belonging to a person who operates a system contemplated in section 66, 67 or 68 and which is the site of a structure forming part of that system, unless that structure is entered on the roll;
(8)  an immovable belonging to an episcopal corporation, a fabrique, a religious institution or an incorporated Church, and principally used for the exercise of public worship, either as an episcopal palace or as a presbytery, to the extent of only one for each church, and its immediate dependencies used for the same purposes;
(9)  an immovable used as a cemetery for human beings, unless it is operated for pecuniary gain;
(10)  an immovable belonging to an institution or body recognized by the Commission, after consulting the municipal corporation, as fulfilling the conditions of this paragraph,
(a)  used by the public without pecuniary gain mainly for cultural, scientific, recreational, charitable or social purposes, or
(b)  used by an institution or body being a registered charity for the purposes of the Taxation Act (chapter I-3), to carry on therein charitable activities or management activities in the pursuit of such charitable activities;
(11)  an immovable owned by an agricultural or horticultural society and specially used by that society for exhibition purposes;
(12)  an immovable belonging to a religious institution or fabrique and used by it or gratuitously by another religious institution or fabrique not to derive income but in the immediate pursuit of the religious or charitable objects for which it was established, and its immediate dependencies used for the same purposes;
(13)  an immovable belonging to a school board, a general and vocational college or a university establishment within the meaning of the University Investments Act (chapter I-17);
(14)  an immovable belonging to a public establishment within the meaning of the Act respecting health services and social services (chapter S-5), a reception centre described in section 12 of the said Act or a cooperative or non-profit organization holding a day care centre permit, a nursery school permit, a stop-over centre permit or a home day care agency permit issued under the Act respecting child day care (chapter S-4.1);
(15)  an immovable belonging to a non-profit corporation holding a permit for general education, vocational education or education for handicapped children under the Act respecting private education (chapter E-9);
(16)  an immovable belonging to a private educational institution declared to be of public interest or recognized for purposes of grants under the Act respecting private education;
(17)  an immovable belonging to a religious institution, used by a person contemplated in paragraph 13, 14, 15 or 16, if the activity carried on by such person therein is part of his ordinary activities.
1979, c. 72, s. 204; 1980, c. 34, s. 27; 1982, c. 2, s. 93; 1982, c. 9, s. 38; 1983, c. 40, s. 72; 1986, c. 34, s. 12; 1988, c. 76, s. 57.
204. The following are exempt from all municipal or school real estate taxes:
(1)  an immovable belonging to the Crown in right of Québec;
(1.1)  an immovable belonging to the Crown in right of Canada or to a mandatary thereof;
(1.2)  an immovable belonging to the Corporation d’hébergement du Québec;
(2)  an immovable belonging to the Régie des installations olympiques;
(2.1)  an immovable belonging to the Société de la Place des Arts de Montréal;
(3)  an immovable belonging to a municipal corporation and situated in its territory, that is not subject to that tax under any act;
(4)  an immovable belonging to a municipal corporation and situated outside its territory;
(5)  an immovable belonging to a community, to a county corporation or to a mandatary of a community, county corporation or municipal corporation that is not subject to such tax under any act, and an immovable belonging to a transit commission or corporation whose budget is submitted, by law, to an elected municipal body;
(6)  land not contemplated by another paragraph, belonging to a public body or administered or managed by it and being the site of
(a)  a public road or works forming part of it, or of
(b)  works used for the protection of wildlife or of the forest and situated in a territory contemplated in section 8;
(7)  land belonging to a person who operates a system contemplated in section 66, 67 or 68 and which is the site of a structure forming part of that system, unless that structure is entered on the roll;
(8)  an immovable belonging to an episcopal corporation, a fabrique, a religious institution or an incorporated Church, and principally used for the exercise of public worship, either as an episcopal palace or as a presbytery, to the extent of only one for each church, and its immediate dependencies used for the same purposes;
(9)  an immovable used as a cemetery for human beings, unless it is operated for pecuniary gain;
(10)  an immovable belonging to an institution or body recognized by the Commission, after consulting the municipal corporation, as fulfilling the conditions of this paragraph,
(a)  used by the public without pecuniary gain mainly for cultural, scientific, recreational, charitable or social purposes, or
(b)  used by an institution or body being a registered charity for the purposes of the Taxation Act (chapter I-3), to carry on therein charitable activities or management activities in the pursuit of such charitable activities;
(11)  an immovable owned by an agricultural or horticultural society and specially used by that society for exhibition purposes;
(12)  an immovable belonging to a religious institution or fabrique and used by it or gratuitously by another religious institution or fabrique not to derive income but in the immediate pursuit of the religious or charitable objects for which it was established, and its immediate dependencies used for the same purposes;
(13)  an immovable belonging to a school board, a general and vocational college or a university establishment within the meaning of the University Investments Act (chapter I-17);
(14)  an immovable belonging to a public establishment within the meaning of the Act respecting health services and social services (chapter S-5), including a reception centre contemplated in section 12 of that act and an immovable belonging to the holder of a day care centre permit or nursery school permit contemplated in paragraph 1 or 2 of section 4 or 5 of the Act respecting child day care (chapter S-4.1);
(15)  an immovable belonging to a non-profit corporation holding a permit for general education, vocational education or education for handicapped children under the Act respecting private education (chapter E-9);
(16)  an immovable belonging to a private educational institution declared to be of public interest or recognized for purposes of grants under the Act respecting private education;
(17)  an immovable belonging to a religious institution, used by a person contemplated in paragraph 13, 14, 15 or 16, if the activity carried on by such person therein is part of his ordinary activities.
1979, c. 72, s. 204; 1980, c. 34, s. 27; 1982, c. 2, s. 93; 1982, c. 9, s. 38; 1983, c. 40, s. 72; 1986, c. 34, s. 12.
204. The following are exempt from all municipal or school real estate taxes:
(1)  an immoveable belonging to the Crown in right of Québec, unless it is administered or managed by a corporation that is a mandatary of the latter;
(1.1)  an immoveable belonging to the Crown in right of Canada or to a mandatary thereof;
(1.2)  an immoveable belonging to the Corporation d’hébergement du Québec;
(2)  an immoveable belonging to the Régie des installations olympiques;
(2.1)  an immoveable belonging to the Société de la Place des Arts de Montréal;
(3)  an immoveable belonging to a municipal corporation and situated in its territory, that is not subject to that tax under any act;
(4)  an immoveable belonging to a municipal corporation and situated outside its territory;
(5)  an immoveable belonging to a community, to a county corporation or to a mandatary of a community, county corporation or municipal corporation that is not subject to such tax under any act, and an immoveable belonging to a transit commission whose budget is submitted, by law, to an elected municipal body;
(6)  land not contemplated by another paragraph, belonging to a public body or administered or managed by it and being the site of
(a)  a public road or works forming part of it, or of
(b)  works used for the protection of wildlife or of the forest and situated in a territory contemplated in section 8;
(7)  land belonging to a person who operates a system contemplated in section 66, 67 or 68 and which is the site of a structure forming part of that system, unless that structure is entered on the roll;
(8)  an immoveable belonging to an episcopal corporation, a fabrique, a religious institution or an incorporated Church, and principally used for the exercise of public worship, either as an episcopal palace or as a presbytery, to the extent of only one for each church, and its immediate dependencies used for the same purposes;
(9)  an immoveable used as a cemetery for human beings, unless it is operated for pecuniary gain;
(10)  an immoveable belonging to an institution or body recognized by the Commission, after consulting the municipal corporation, as fulfilling the conditions of this paragraph,
(a)  used by the public without pecuniary gain mainly for cultural, scientific, recreational, charitable or social purposes, or
(b)  used by an institution or body being a registered charity for the purposes of the Taxation Act (chapter I-3), to carry on therein charitable activities or management activities in the pursuit of such charitable activities;
(11)  an immoveable owned by an agricultural or horticultural society and specially used by that society for exhibition purposes;
(12)  an immoveable belonging to a religious institution or fabrique and used by it or gratuitously by another religious institution or fabrique not to derive income but in the immediate pursuit of the religious or charitable objects for which it was established, and its immediate dependencies used for the same purposes;
(13)  an immoveable belonging to a school board, a general and vocational college or a university establishment within the meaning of the University Investments Act (chapter I-17);
(14)  an immoveable belonging to a public establishment within the meaning of the Act respecting health services and social services (chapter S-5), including a reception centre contemplated in section 12 of that act, used for the purposes provided by that act, and an immoveable belonging to the holder of a day care centre permit or nursery school permit contemplated in paragraph 1 or 2 of section 4 or 5 of the Act respecting child day care (chapter S-4.1), used for the purposes provided by that act;
(15)  an immoveable belonging to a non-profit corporation holding a permit for general education, vocational education or education for handicapped children under the Act respecting private education (chapter E-9), and used for that education;
(16)  an immoveable belonging to a private educational institution declared to be of public interest or recognized for purposes of grants under the Act respecting private education, and used for that education;
(17)  an immoveable belonging to a religious institution, used by a person contemplated in paragraph 13, 14, 15 or 16, if the activity carried on by such person therein is part of his ordinary activities.
1979, c. 72, s. 204; 1980, c. 34, s. 27; 1982, c. 2, s. 93; 1982, c. 9, s. 38.
204. The following are exempt from all municipal or school real estate taxes:
(1)  an immoveable belonging to the Crown in right of Québec, unless it is administered or managed by a corporation that is a mandatary of the latter;
(1.1)  an immoveable belonging to the Crown in right of Canada or to a mandatary thereof;
(1.2)  an immoveable belonging to the Corporation d’hébergement du Québec;
(2)  an immoveable belonging to the Régie des installations olympiques;
(2.1)  an immoveable belonging to the Régie de la Place des Arts;
(3)  an immoveable belonging to a municipal corporation and situated in its territory, that is not subject to that tax under any act;
(4)  an immoveable belonging to a municipal corporation and situated outside its territory;
(5)  an immoveable belonging to a community, to a county corporation or to a mandatary of a community, county corporation or municipal corporation that is not subject to such tax under any act, and an immoveable belonging to a transit commission whose budget is submitted, by law, to an elected municipal body;
(6)  land not contemplated by another paragraph, belonging to a public body or administered or managed by it and being the site of
(a)  a public road or works forming part of it, or of
(b)  works used for the protection of wildlife or of the forest and situated in a territory contemplated in section 8;
(7)  land belonging to a person who operates a system contemplated in section 66, 67 or 68 and which is the site of a structure forming part of that system, unless that structure is entered on the roll;
(8)  an immoveable belonging to an episcopal corporation, a fabrique, a religious institution or an incorporated Church, and principally used for the exercise of public worship, either as an episcopal palace or as a presbytery, to the extent of only one for each church, and its immediate dependencies used for the same purposes;
(9)  an immoveable used as a cemetery for human beings, unless it is operated for pecuniary gain;
(10)  an immoveable belonging to an institution or body recognized by the Commission, after consulting the municipal corporation, as fulfilling the conditions of this paragraph,
(a)  used by the public without pecuniary gain mainly for cultural, scientific, recreational, charitable or social purposes, or
(b)  used by an institution or body being a registered charity for the purposes of the Taxation Act (chapter I-3), to carry on therein charitable activities or management activities in the pursuit of such charitable activities;
(11)  an immoveable owned by an agricultural or horticultural society and specially used by that society for exhibition purposes;
(12)  an immoveable belonging to a religious institution or fabrique and used by it or gratuitously by another religious institution or fabrique not to derive income but in the immediate pursuit of the religious or charitable objects for which it was established, and its immediate dependencies used for the same purposes;
(13)  an immoveable belonging to a school board, a general and vocational college or a university establishment within the meaning of the University Investments Act (chapter I-17);
(14)  an immoveable belonging to a public establishment within the meaning of the Act respecting health services and social services (chapter S-5), including a reception centre contemplated in section 12 of that act, used for the purposes provided by that act, and an immoveable belonging to the holder of a day care centre permit or nursery school permit contemplated in paragraph 1 or 2 of section 4 or 5 of the Act respecting child day care (chapter S-4.1), used for the purposes provided by that act;
(15)  an immoveable belonging to a non-profit corporation holding a permit for general education, vocational education or education for handicapped children under the Act respecting private education (chapter E-9), and used for that education;
(16)  an immoveable belonging to a private educational institution declared to be of public interest or recognized for purposes of grants under the Act respecting private education, and used for that education;
(17)  an immoveable belonging to a religious institution, used by a person contemplated in paragraph 13, 14, 15 or 16, if the activity carried on by such person therein is part of his ordinary activities.
1979, c. 72, s. 204; 1980, c. 34, s. 27; 1982, c. 2, s. 93.
204. The following are exempt from all municipal or school real estate taxes:
(1)  an immoveable belonging to the Crown in right of Québec, unless it is administered or managed by a corporation that is a mandatary of the latter;
(1.1)  an immoveable belonging to the Crown in right of Canada or to a mandatary thereof;
(1.2)  an immoveable belonging to the Corporation d’hébergement du Québec;
(2)  an immoveable belonging to the Régie des installations olympiques;
(3)  an immoveable belonging to a municipal corporation and situated in its territory, that is not subject to that tax under any act;
(4)  an immoveable belonging to a municipal corporation and situated outside its territory;
(5)  an immoveable belonging to a community, to a county corporation or to a mandatary of a community, county corporation or municipal corporation that is not subject to such tax under any act, and an immoveable belonging to a transit commission whose budget is submitted, by law, to an elected municipal body;
(6)  land not contemplated by another paragraph, belonging to a public body or administered or managed by it and being the site of
(a)  a public road or works forming part of it, or of
(b)  works used for the protection of wildlife or of the forest and situated in a territory contemplated in section 8;
(7)  land belonging to a person who operates a system contemplated in section 66, 67 or 68 and which is the site of a structure forming part of that system, unless that structure is entered on the roll;
(8)  an immoveable belonging to an episcopal corporation, a fabrique, a religious institution or an incorporated Church, and principally used for the exercise of public worship, either as an episcopal palace or as a presbytery, to the extent of only one for each church, and its immediate dependencies used for the same purposes;
(9)  an immoveable used as a cemetery for human beings, unless it is operated for pecuniary gain;
(10)  an immoveable belonging to an institution or body recognized by the Commission, after consulting the municipal corporation, as fulfilling the conditions of this paragraph,
(a)  used by the public without pecuniary gain mainly for cultural, scientific, recreational, charitable or social purposes, or
(b)  used by an institution or body being a registered charity for the purposes of the Taxation Act (chapter I-3), to carry on therein charitable activities or management activities in the pursuit of such charitable activities;
(11)  an immoveable owned by an agricultural or horticultural society and specially used by that society for exhibition purposes;
(12)  an immoveable belonging to a religious institution or fabrique and used by it or gratuitously by another religious institution or fabrique not to derive income but in the immediate pursuit of the religious or charitable objects for which it was established, and its immediate dependencies used for the same purposes;
(13)  an immoveable belonging to a school board, a general and vocational college or a university establishment within the meaning of the University Investments Act (chapter I-17);
(14)  an immoveable belonging to a public establishment within the meaning of the Act respecting health services and social services (chapter S-5), including a reception centre contemplated in section 12 of that act, used for the purposes provided by that act, and an immoveable belonging to the holder of a day care centre permit or nursery school permit contemplated in paragraph 1 or 2 of section 4 or 5 of the Act respecting child day care (chapter S-4.1), used for the purposes provided by that act;
(15)  an immoveable belonging to a non-profit corporation holding a permit for general education, vocational education or education for handicapped children under the Act respecting private education (chapter E-9), and used for that education;
(16)  an immoveable belonging to a private educational institution declared to be of public interest or recognized for purposes of grants under the Act respecting private education, and used for that education;
(17)  an immoveable belonging to a religious institution, used by a person contemplated in paragraph 13, 14, 15 or 16, if the activity carried on by such person therein is part of his ordinary activities.
1979, c. 72, s. 204; 1980, c. 34, s. 27.
204. The following are exempt from all municipal or school real estate taxes:
(1)  an immoveable belonging to the Crown in right of Québec, unless it is administered or managed by a corporation that is a mandatary of the latter;
(2)  an immoveable belonging to the Régie des installations olympiques;
(3)  an immoveable belonging to a municipal corporation and situated in its territory, that is not subject to that tax under any act;
(4)  an immoveable belonging to a municipal corporation and situated outside its territory;
(5)  an immoveable belonging to a community, to a county corporation or to a mandatary of a community, county corporation or municipal corporation that is not subject to such tax under any act, and an immoveable belonging to a transit commission whose budget is submitted, by law, to an elected municipal body;
(6)  land not contemplated by another paragraph, belonging to a public body or administered or managed by it and being the site of
(a)  a public road or works forming part of it, or of
(b)  works used for the protection of wildlife or of the forest and situated in a territory contemplated in section 8;
(7)  land belonging to a person who operates a system contemplated in section 66, 67 or 68 and which is the site of a structure forming part of that system, unless that structure is entered on the roll;
(8)  an immoveable belonging to an episcopal corporation, a fabrique, a religious institution or an incorporated Church, and principally used for the exercise of public worship, either as an episcopal palace or as a presbytery, to the extent of only one for each church, and its immediate dependencies used for the same purposes;
(9)  an immoveable used as a cemetery for human beings, unless it is operated for pecuniary gain;
(10)  an immoveable used by the public without pecuniary gain and solely for cultural, scientific, recreational, social or charitable purposes by an institution or body recognized by the Commission, after consulting the municipal corporation, as fulfilling the conditions of this paragraph in the interests of the community;
(11)  an immoveable owned by an agricultural or horticultural society and specially used by that society for exhibition purposes;
(12)  an immoveable belonging to a religious institution or fabrique and used by it or gratuitously by another religious institution or fabrique not to derive income but in the immediate pursuit of the religious objects for which it was established, and its immediate dependencies used for the same purposes;
(13)  an immoveable belonging to a school board, a general and vocational college or a university establishment within the meaning of the University Investments Act (chapter I-17);
(14)  an immoveable belonging to a public establishment within the meaning of the Act respecting health services and social services (chapter S-5), including a reception centre contemplated in section 12 of that act, used for the purposes provided by that act;
(15)  an immoveable belonging to a non-profit corporation holding a permit for general education, vocational education or education for handicapped children under the Act respecting private education (chapter E-9), and used for that education;
(16)  an immoveable belonging to a private educational institution declared to be of public interest or recognized for purposes of grants under the Act respecting private education, and used for that education.
1979, c. 72, s. 204.
204. The following are exempt from all municipal or school real estate taxes:
(1)  an immovable belonging to the Crown in right of Québec, unless it is administered or managed by a corporation that is a mandatary of the Crown in right of Québec;
(1.1)  an immovable belonging to the Crown in right of Canada or to a mandatary thereof;
(1.2)  an immovable belonging to the Corporation d’hébergement du Québec;
(2)  an immovable belonging to the Régie des installations olympiques;
(2.1)  an immovable belonging to the Société de la Place des Arts de Montréal;
(3)  an immovable belonging to a municipal corporation and situated in its territory, that is not subject to that tax under any act;
(4)  an immovable belonging to a municipal corporation and situated outside its territory;
(5)  an immovable belonging to a community, to a county corporation or to a mandatary of a community, county corporation or municipal corporation that is not subject to such tax under any act, and an immovable belonging to a transit commission or corporation whose budget is submitted, by law, to an elected municipal body;
(6)  land not contemplated by another paragraph, belonging to a public body or administered or managed by it and being the site of
(a)  a public road or works forming part of it, or of
(b)  works used for the protection of wildlife or of the forest and situated in a territory contemplated in section 8;
(7)  land belonging to a person who operates a system contemplated in section 66, 67 or 68 and which is the site of a structure forming part of that system, unless that structure is entered on the roll;
(8)  an immovable belonging to an episcopal corporation, a fabrique, a religious institution or an incorporated Church, and principally used for the exercise of public worship, either as an episcopal palace or as a presbytery, to the extent of only one for each church, and its immediate dependencies used for the same purposes;
(9)  an immovable used as a cemetery for human beings, unless it is operated for pecuniary gain;
(10)  an immovable belonging to an institution or body recognized by the Commission, after consulting the municipal corporation, as fulfilling the conditions of this paragraph,
(a)  used by the public without pecuniary gain mainly for cultural, scientific, recreational, charitable or social purposes, or
(b)  used by an institution or body being a registered charity for the purposes of the Taxation Act (chapter I-3), to carry on therein charitable activities or management activities in the pursuit of such charitable activities;
(11)  an immovable owned by an agricultural or horticultural society and specially used by that society for exhibition purposes;
(12)  an immovable belonging to a religious institution or fabrique and used by it or gratuitously by another religious institution or fabrique not to derive income but in the immediate pursuit of the religious or charitable objects for which it was established, and its immediate dependencies used for the same purposes;
(13)  an immovable belonging to a school board, a general and vocational college or a university establishment within the meaning of the University Investments Act (chapter I-17);
(14)  an immovable belonging to a public establishment within the meaning of the Act respecting health services and social services (chapter S-5), including a reception centre contemplated in section 12 of that act, used for the purposes provided by that act, and an immovable belonging to the holder of a day care centre permit or nursery school permit contemplated in paragraph 1 or 2 of section 4 or 5 of the Act respecting child day care (chapter S-4.1), used for the purposes provided by that act;
(15)  an immovable belonging to a non-profit corporation holding a permit for general education, vocational education or education for handicapped children under the Act respecting private education (chapter E-9), and used for that education;
(16)  an immovable belonging to a private educational institution declared to be of public interest or recognized for purposes of grants under the Act respecting private education, and used for that education;
(17)  an immovable belonging to a religious institution, used by a person contemplated in paragraph 13, 14, 15 or 16, if the activity carried on by such person therein is part of his ordinary activities.
1979, c. 72, s. 204; 1980, c. 34, s. 27; 1982, c. 2, s. 93; 1982, c. 9, s. 38; 1983, c. 40, s. 72.