236. No business tax may be imposed by reason of(1) an activity carried on by the Crown in right of Québec or the Crown in right of Canada, a mandatary of the Crown in right of Canada, the Société immobilière du Québec, the Corporation d’hébergement du Québec, the Régie des installations olympiques, the Société de la Place des Arts de Montréal, the Institut de police du Québec, a local municipality, a community, a regional county municipality, a mandatary of a local municipality, community or regional county municipality, a transit commission or corporation whose budget is, by law, submitted to an elected municipal body, a school board, a general and vocational college, a university establishment within the meaning of the University Investments Act (chapter I-17), 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 the said Act which operates a local community service centre, a residential and long-term care centre or a rehabilitation centre, 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 the said Act, a non-profit corporation or a cooperative holding a day care centre permit, a nursery school permit, a stop-over centre permit or a home day care agency permit under the Act respecting child day care (chapter S-4.1), 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), a private educational institution declared to be of public interest or recognized for purposes of grants under the Act respecting private education or 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);
(2) an activity carried on by a public body or any person contemplated in section 204 for the purpose of allowing the use of a public road or works forming part of it, or the use of works used for the protection of wildlife or of the forest and situated in an unorganized territory;
(3) an activity carried on by an episcopal corporation, a fabrique, a religious institution or an incorporated Church as part of the exercise of public worship;
(4) an activity carried on without pecuniary gain by a religious institution or a fabrique in the immediate pursuit of the religious or charitable objects for which it was established;
(5) an activity carried on whithout pecuniary gain, in an immovable used by the public, mainly for cultural, scientific, ecological, recreational, charitable, social or animal protection purposes;
(6) a management activity related to the pursuit of an activity carried on, in accordance with paragraph 5, for cultural, scientific, ecological, recreational, charitable or animal protection purposes even if the management activity is carried on in a separate immovable that is or is not used by the public;
(7) a management activity related to an activity carried on without pecuniary gain mainly for the purpose of defending the interests or rights of a group of persons formed on the basis of language, ethnic or national origin, age or a handicap, of fighting a form of illegal discrimination or of helping socially or economically underprivileged or oppressed persons;
(8) an activity carried on by a charity that is a registered charity for the purposes of the Taxation Act (chapter I-3);
(9) the operation of a cemetery without pecuniary gain;
(10) an activity carried on for agricultural or horticultural exhibition purposes by an agricultural or horticultural society or by any person contemplated in section 204;
(11) an activity related to an agricultural operation registered in accordance with a regulation adopted pursuant to section 36.15 of the Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation (chapter M-14);
(12) an activity by reason of which a forest producer’s certificate is issued under sections 120 to 124 of the Forest Act (chapter F-4.1);
(13) an activity consisting in furnishing to others a residential immovable other than an immovable for which the operator is required to hold a permit issued under the Tourist Establishments Act (chapter E-15.1), or in furnishing to the persons residing in the immovable or their guests such goods or related service as are reserved for them, to the extent that the activity is carried on in the immovable or dependencies thereof where the goods or related service are furnished.