204.1. An immoveable belonging to a person referred to in any paragraph of section 204 remains exempt from taxation and is deemed to be contemplated in that paragraph if it is used by another person, or for a purpose other than that contemplated in that paragraph, referred to in section 204.
However, an immoveable belonging to a religious institution is deemed contemplated by paragraph 17 of section 204 only if used in conformity with that paragraph.
For the purposes of this section, the word “person” includes the Crown, a body or an institution without juridical personality.
1980, c. 34, s. 28; 1982, c. 63, s. 213.