208.1. Notwithstanding section 208, upon an application filed by an institution or a body that is the lessee or the occupant of an immovable contemplated in section 204 and that is not a person mentioned in the said section, the Commission may recognize the institution or the body, after consultation with the local municipality, in respect of any immovable meeting either of the following requirements:
(a) it is used by the public without pecuniary gain mainly for cultural, scientific, recreational, charitable or social purposes, or
(b) it is 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.
The institution or the body is deemed to be contemplated by paragraph 10 of section 204 and the immovable is then deemed to be contemplated by the paragraph of the said section that mentions its owner. The immovable is then not deemed to be contemplated by section 208.
1985, c. 27, s. 94; 1991, c. 32, s. 160.