F-2.1 - Act respecting municipal taxation

Full text
236. No business tax may be imposed by reason of
(1)  an activity carried on by
(a)  the State or the Crown in right of Canada, a mandatary of the Crown in right of Canada, the Société québécoise des infrastructures, the Régie des installations olympiques, the Autorité régionale de transport métropolitain, the Réseau de transport métropolitain, the Société de la Place des Arts de Montréal or the École nationale de police du Québec;
(b)  a local municipality, a community, a regional county municipality, a mandatary of any such body or a transit corporation whose budget is, by law, submitted to an elected municipal body;
(c)  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;
(d)  a private educational institution operated by a non-profit body under a permit issued under the Act respecting private education (chapter E-9.1), a private educational institution accredited for purposes of subsidies under that Act or 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);
(e)  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);
(f)  a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph e of this paragraph or defined in section 12 of the second Act referred to, under a permit issued to the institution under the Act that is applicable to the institution, and which is an activity 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;
(g)  a cooperative or non-profit organization under a childcare centre or day care centre permit or an accredited home childcare coordinating office pursuant to the Educational Childcare Act (chapter S-4.1.1);
(h)  a person recognized as a person responsible for home childcare under the Act mentioned in subparagraph g, and which is an activity inherent in the mission of such a person;
(2)  an activity carried on by a public body or any person mentioned 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;
(2.1)  an activity related to the construction or management of a shared transportation infrastructure that is the subject of an agreement entered into under section 88.10 of the Transport Act (chapter T-12), if that activity is carried on by
(a)  the Caisse de dépôt et placement du Québec;
(b)  a subsidiary of the Caisse de dépôt et placement du Québec referred to in section 88.15 of that Act;
(c)  a limited partnership, where the Government or a mandatary of the State holds 10% or more of the instruments of the partnership’s common stock and the general partner is a business corporation with respect to which the Government or such a mandatary may exercise 10% or more of the voting rights conferred by the shares issued by that corporation; or
(d)  a contracting party of a person referred to in subparagraphs a to c, where that person entrusts the carrying on of the activity to that contracting party;
(3)  an activity carried on by an episcopal corporation, a fabrique, a religious institution or a Church constituted as a legal person, 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 by the recognized person in the immovable in respect of which the recognition under section 243.4 has been granted and is in force;
(6)  (paragraph replaced);
(7)  (paragraph replaced);
(8)  (paragraph repealed);
(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 mentioned 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 for which a forest producer’s certificate is issued under section 130 of the Sustainable Forest Development Act (chapter A-18.1);
(13)  an activity consisting in furnishing to others a residential immovable other than an immovable for which the operator is required to hold a classification certificate issued under the Act respecting tourist accommodation establishments (chapter E-14.2), 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;
(14)  (paragraph repealed).
1979, c. 72, s. 236; 1980, c. 34, s. 40; 1982, c. 63, s. 216; 1986, c. 34, s. 19; 1987, c. 42, s. 12; 1988, c. 76, s. 67; 1989, c. 17, s. 9; 1990, c. 85, s. 113; 1991, c. 29, s. 20; 1991, c. 32, s. 116; 1992, c. 21, s. 169, s. 375; 1992, c. 68, s. 140; 1993, c. 67, s. 119; 1994, c. 15, s. 33; 1994, c. 30, s. 69; 1995, c. 7, s. 3; 1995, c. 73, s. 6; 1995, c. 65, s. 123; 1996, c. 14, s. 28; 1996, c. 16, s. 65; 1996, c. 21, s. 70; 1997, c. 44, s. 101; 1997, c. 58, s. 46; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2000, c. 54, s. 71; 2000, c. 56, s. 151; 2001, c. 25, s. 122; 2000, c. 10, s. 26; 2005, c. 32, s. 308; 2005, c. 47, s. 141; 2008, c. 19, s. 22; 2010, c. 3, s. 289; 2013, c. 23, s. 164; I.N. 2014-10-01; 2016, c. 82016, c. 8, s. 70; 2017, c. 17 2017, c. 17, s. 64; 2020, c. 52020, c. 5, s. 173.
236. No business tax may be imposed by reason of
(1)  an activity carried on by
(a)  the State or the Crown in right of Canada, a mandatary of the Crown in right of Canada, the Société québécoise des infrastructures, the Régie des installations olympiques, the Autorité régionale de transport métropolitain, the Réseau de transport métropolitain, the Société de la Place des Arts de Montréal or the École nationale de police du Québec;
(b)  a local municipality, a community, a regional county municipality, a mandatary of any such body or a transit corporation whose budget is, by law, submitted to an elected municipal body;
(c)  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;
(d)  a private educational institution operated by a non-profit body under a permit issued under the Act respecting private education (chapter E-9.1), a private educational institution accredited for purposes of subsidies under that Act or 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);
(e)  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);
(f)  a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph e of this paragraph or defined in section 12 of the second Act referred to, under a permit issued to the institution under the Act that is applicable to the institution, and which is an activity 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;
(g)  a cooperative or non-profit organization under a childcare centre or day care centre permit or an accredited home childcare coordinating office pursuant to the Educational Childcare Act (chapter S-4.1.1);
(h)  a person recognized as a person responsible for home childcare under the Act mentioned in subparagraph g, and which is an activity inherent in the mission of such a person;
(2)  an activity carried on by a public body or any person mentioned 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;
(2.1)  an activity related to the construction or management of a shared transportation infrastructure that is the subject of an agreement entered into under section 88.10 of the Transport Act (chapter T-12), if that activity is carried on by
(a)  the Caisse de dépôt et placement du Québec;
(b)  a subsidiary of the Caisse de dépôt et placement du Québec referred to in section 88.15 of that Act;
(c)  a limited partnership, where the Caisse de dépôt et placement du Québec or a subsidiary referred to in subparagraph b holds 10% or more of the instruments of the partnership’s common stock and the general partner is a business corporation with respect to which the Caisse de dépôt et placement du Québec or such a subsidiary may exercise 10% or more of the voting rights conferred by the shares issued by that corporation; or
(d)  a contracting party of a person referred to in subparagraphs a to c, where that person entrusts the carrying on of the activity to that contracting party;
(3)  an activity carried on by an episcopal corporation, a fabrique, a religious institution or a Church constituted as a legal person, 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 by the recognized person in the immovable in respect of which the recognition under section 243.4 has been granted and is in force;
(6)  (paragraph replaced);
(7)  (paragraph replaced);
(8)  (paragraph repealed);
(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 mentioned 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 for which a forest producer’s certificate is issued under section 130 of the Sustainable Forest Development Act (chapter A-18.1);
(13)  an activity consisting in furnishing to others a residential immovable other than an immovable for which the operator is required to hold a classification certificate issued under the Act respecting tourist accommodation establishments (chapter E-14.2), 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;
(14)  (paragraph repealed).
1979, c. 72, s. 236; 1980, c. 34, s. 40; 1982, c. 63, s. 216; 1986, c. 34, s. 19; 1987, c. 42, s. 12; 1988, c. 76, s. 67; 1989, c. 17, s. 9; 1990, c. 85, s. 113; 1991, c. 29, s. 20; 1991, c. 32, s. 116; 1992, c. 21, s. 169, s. 375; 1992, c. 68, s. 140; 1993, c. 67, s. 119; 1994, c. 15, s. 33; 1994, c. 30, s. 69; 1995, c. 7, s. 3; 1995, c. 73, s. 6; 1995, c. 65, s. 123; 1996, c. 14, s. 28; 1996, c. 16, s. 65; 1996, c. 21, s. 70; 1997, c. 44, s. 101; 1997, c. 58, s. 46; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2000, c. 54, s. 71; 2000, c. 56, s. 151; 2001, c. 25, s. 122; 2000, c. 10, s. 26; 2005, c. 32, s. 308; 2005, c. 47, s. 141; 2008, c. 19, s. 22; 2010, c. 3, s. 289; 2013, c. 23, s. 164; I.N. 2014-10-01; 2016, c. 82016, c. 8, s. 70; 2017, c. 17 2017, c. 17, s. 64.
236. No business tax may be imposed by reason of
(1)  an activity carried on by
(a)  the State or the Crown in right of Canada, a mandatary of the Crown in right of Canada, the Société québécoise des infrastructures, the Régie des installations olympiques, the Autorité régionale de transport métropolitain, the Réseau de transport métropolitain, the Société de la Place des Arts de Montréal or the École nationale de police du Québec;
(b)  a local municipality, a community, a regional county municipality, a mandatary of any such body or a transit corporation whose budget is, by law, submitted to an elected municipal body;
(c)  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;
(d)  a private educational institution operated by a non-profit body under a permit issued under the Act respecting private education (chapter E-9.1), a private educational institution accredited for purposes of subsidies under that Act or 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);
(e)  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);
(f)  a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph e of this paragraph or defined in section 12 of the second Act referred to, under a permit issued to the institution under the Act that is applicable to the institution, and which is an activity 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;
(g)  a cooperative or non-profit organization under a childcare centre or day care centre permit or an accredited home childcare coordinating office pursuant to the Educational Childcare Act (chapter S-4.1.1);
(h)  a person recognized as a person responsible for home childcare under the Act mentioned in subparagraph g, and which is an activity inherent in the mission of such a person;
(2)  an activity carried on by a public body or any person mentioned 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 a Church constituted as a legal person, 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 by the recognized person in the immovable in respect of which the recognition under section 243.4 has been granted and is in force;
(6)  (paragraph replaced);
(7)  (paragraph replaced);
(8)  (paragraph repealed);
(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 mentioned 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 for which a forest producer’s certificate is issued under section 130 of the Sustainable Forest Development Act (chapter A-18.1);
(13)  an activity consisting in furnishing to others a residential immovable other than an immovable for which the operator is required to hold a classification certificate issued under the Act respecting tourist accommodation establishments (chapter E-14.2), 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;
(14)  (paragraph repealed).
1979, c. 72, s. 236; 1980, c. 34, s. 40; 1982, c. 63, s. 216; 1986, c. 34, s. 19; 1987, c. 42, s. 12; 1988, c. 76, s. 67; 1989, c. 17, s. 9; 1990, c. 85, s. 113; 1991, c. 29, s. 20; 1991, c. 32, s. 116; 1992, c. 21, s. 169, s. 375; 1992, c. 68, s. 140; 1993, c. 67, s. 119; 1994, c. 15, s. 33; 1994, c. 30, s. 69; 1995, c. 7, s. 3; 1995, c. 73, s. 6; 1995, c. 65, s. 123; 1996, c. 14, s. 28; 1996, c. 16, s. 65; 1996, c. 21, s. 70; 1997, c. 44, s. 101; 1997, c. 58, s. 46; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2000, c. 54, s. 71; 2000, c. 56, s. 151; 2001, c. 25, s. 122; 2000, c. 10, s. 26; 2005, c. 32, s. 308; 2005, c. 47, s. 141; 2008, c. 19, s. 22; 2010, c. 3, s. 289; 2013, c. 23, s. 164; I.N. 2014-10-01; 2016, c. 82016, c. 8, s. 70.
236. No business tax may be imposed by reason of
(1)  an activity carried on by
(a)  the State or the Crown in right of Canada, a mandatary of the Crown in right of Canada, the Société québécoise des infrastructures, the Régie des installations olympiques, the Agence métropolitaine de transport, the Société de la Place des Arts de Montréal or the École nationale de police du Québec;
(b)  a local municipality, a community, a regional county municipality, a mandatary of any such body or a transit corporation whose budget is, by law, submitted to an elected municipal body;
(c)  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;
(d)  a private educational institution operated by a non-profit body under a permit issued under the Act respecting private education (chapter E-9.1), a private educational institution accredited for purposes of subsidies under that Act or 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);
(e)  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);
(f)  a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph e of this paragraph or defined in section 12 of the second Act referred to, under a permit issued to the institution under the Act that is applicable to the institution, and which is an activity 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;
(g)  a cooperative or non-profit organization under a childcare centre or day care centre permit or an accredited home childcare coordinating office pursuant to the Educational Childcare Act (chapter S-4.1.1);
(h)  a person recognized as a person responsible for home childcare under the Act mentioned in subparagraph g, and which is an activity inherent in the mission of such a person;
(2)  an activity carried on by a public body or any person mentioned 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 a Church constituted as a legal person, 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 by the recognized person in the immovable in respect of which the recognition under section 243.4 has been granted and is in force;
(6)  (paragraph replaced);
(7)  (paragraph replaced);
(8)  (paragraph repealed);
(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 mentioned 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 for which a forest producer’s certificate is issued under section 130 of the Sustainable Forest Development Act (chapter A-18.1);
(13)  an activity consisting in furnishing to others a residential immovable other than an immovable for which the operator is required to hold a classification certificate issued under the Act respecting tourist accommodation establishments (chapter E-14.2), 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;
(14)  (paragraph repealed).
1979, c. 72, s. 236; 1980, c. 34, s. 40; 1982, c. 63, s. 216; 1986, c. 34, s. 19; 1987, c. 42, s. 12; 1988, c. 76, s. 67; 1989, c. 17, s. 9; 1990, c. 85, s. 113; 1991, c. 29, s. 20; 1991, c. 32, s. 116; 1992, c. 21, s. 169, s. 375; 1992, c. 68, s. 140; 1993, c. 67, s. 119; 1994, c. 15, s. 33; 1994, c. 30, s. 69; 1995, c. 7, s. 3; 1995, c. 73, s. 6; 1995, c. 65, s. 123; 1996, c. 14, s. 28; 1996, c. 16, s. 65; 1996, c. 21, s. 70; 1997, c. 44, s. 101; 1997, c. 58, s. 46; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2000, c. 54, s. 71; 2000, c. 56, s. 151; 2001, c. 25, s. 122; 2000, c. 10, s. 26; 2005, c. 32, s. 308; 2005, c. 47, s. 141; 2008, c. 19, s. 22; 2010, c. 3, s. 289; 2013, c. 23, s. 164; I.N. 2014-10-01.
236. No business tax may be imposed by reason of
(1)  an activity carried on by
(a)  the State or the Crown in right of Canada, a mandatary of the Crown in right of Canada, the Société québécoise des infrastructures, the Corporation d’hébergement du Québec, the Régie des installations olympiques, the Agence métropolitaine de transport, the Société de la Place des Arts de Montréal or the École nationale de police du Québec;
(b)  a local municipality, a community, a regional county municipality, a mandatary of any such body or a transit corporation whose budget is, by law, submitted to an elected municipal body;
(c)  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;
(d)  a private educational institution operated by a non-profit body under a permit issued under the Act respecting private education (chapter E-9.1), a private educational institution accredited for purposes of subsidies under that Act or 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);
(e)  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);
(f)  a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph e of this paragraph or defined in section 12 of the second Act referred to, under a permit issued to the institution under the Act that is applicable to the institution, and which is an activity 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;
(g)  a cooperative or non-profit organization under a childcare centre or day care centre permit or an accredited home childcare coordinating office pursuant to the Educational Childcare Act (chapter S-4.1.1);
(h)  a person recognized as a person responsible for home childcare under the Act mentioned in subparagraph g, and which is an activity inherent in the mission of such a person;
(2)  an activity carried on by a public body or any person mentioned 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 a Church constituted as a legal person, 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 by the recognized person in the immovable in respect of which the recognition under section 243.4 has been granted and is in force;
(6)  (paragraph replaced);
(7)  (paragraph replaced);
(8)  (paragraph repealed);
(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 mentioned 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 for which a forest producer’s certificate is issued under section 130 of the Sustainable Forest Development Act (chapter A-18.1);
(13)  an activity consisting in furnishing to others a residential immovable other than an immovable for which the operator is required to hold a classification certificate issued under the Act respecting tourist accommodation establishments (chapter E-14.2), 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;
(14)  (paragraph repealed).
1979, c. 72, s. 236; 1980, c. 34, s. 40; 1982, c. 63, s. 216; 1986, c. 34, s. 19; 1987, c. 42, s. 12; 1988, c. 76, s. 67; 1989, c. 17, s. 9; 1990, c. 85, s. 113; 1991, c. 29, s. 20; 1991, c. 32, s. 116; 1992, c. 21, s. 169, s. 375; 1992, c. 68, s. 140; 1993, c. 67, s. 119; 1994, c. 15, s. 33; 1994, c. 30, s. 69; 1995, c. 7, s. 3; 1995, c. 73, s. 6; 1995, c. 65, s. 123; 1996, c. 14, s. 28; 1996, c. 16, s. 65; 1996, c. 21, s. 70; 1997, c. 44, s. 101; 1997, c. 58, s. 46; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2000, c. 54, s. 71; 2000, c. 56, s. 151; 2001, c. 25, s. 122; 2000, c. 10, s. 26; 2005, c. 32, s. 308; 2005, c. 47, s. 141; 2008, c. 19, s. 22; 2010, c. 3, s. 289; 2013, c. 23, s. 164.
236. No business tax may be imposed by reason of
(1)  an activity carried on by
(a)  the State 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 Agence métropolitaine de transport, the Société de la Place des Arts de Montréal or the École nationale de police du Québec;
(b)  a local municipality, a community, a regional county municipality, a mandatary of any such body or a transit corporation whose budget is, by law, submitted to an elected municipal body;
(c)  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;
(d)  a private educational institution operated by a non-profit body under a permit issued under the Act respecting private education (chapter E-9.1), a private educational institution accredited for purposes of subsidies under that Act or 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);
(e)  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);
(f)  a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph e of this paragraph or defined in section 12 of the second Act referred to, under a permit issued to the institution under the Act that is applicable to the institution, and which is an activity 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;
(g)  a cooperative or non-profit organization under a childcare centre or day care centre permit or an accredited home childcare coordinating office pursuant to the Educational Childcare Act (chapter S-4.1.1);
(h)  a person recognized as a person responsible for home childcare under the Act mentioned in subparagraph g, and which is an activity inherent in the mission of such a person;
(2)  an activity carried on by a public body or any person mentioned 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 a Church constituted as a legal person, 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 by the recognized person in the immovable in respect of which the recognition under section 243.4 has been granted and is in force;
(6)  (paragraph replaced);
(7)  (paragraph replaced);
(8)  (paragraph repealed);
(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 mentioned 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 for which a forest producer’s certificate is issued under section 130 of the Sustainable Forest Development Act (chapter A-18.1);
(13)  an activity consisting in furnishing to others a residential immovable other than an immovable for which the operator is required to hold a classification certificate issued under the Act respecting tourist accommodation establishments (chapter E-14.2), 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;
(14)  (paragraph repealed).
1979, c. 72, s. 236; 1980, c. 34, s. 40; 1982, c. 63, s. 216; 1986, c. 34, s. 19; 1987, c. 42, s. 12; 1988, c. 76, s. 67; 1989, c. 17, s. 9; 1990, c. 85, s. 113; 1991, c. 29, s. 20; 1991, c. 32, s. 116; 1992, c. 21, s. 169, s. 375; 1992, c. 68, s. 140; 1993, c. 67, s. 119; 1994, c. 15, s. 33; 1994, c. 30, s. 69; 1995, c. 7, s. 3; 1995, c. 73, s. 6; 1995, c. 65, s. 123; 1996, c. 14, s. 28; 1996, c. 16, s. 65; 1996, c. 21, s. 70; 1997, c. 44, s. 101; 1997, c. 58, s. 46; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2000, c. 54, s. 71; 2000, c. 56, s. 151; 2001, c. 25, s. 122; 2000, c. 10, s. 26; 2005, c. 32, s. 308; 2005, c. 47, s. 141; 2008, c. 19, s. 22; 2010, c. 3, s. 289.
236. No business tax may be imposed by reason of
(1)  an activity carried on by
(a)  the State 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 Agence métropolitaine de transport, the Société de la Place des Arts de Montréal or the École nationale de police du Québec;
(b)  a local municipality, a community, a regional county municipality, a mandatary of any such body or a transit corporation whose budget is, by law, submitted to an elected municipal body;
(c)  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;
(d)  a private educational institution operated by a non-profit body under a permit issued under the Act respecting private education (chapter E-9.1), a private educational institution accredited for purposes of subsidies under that Act or 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);
(e)  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);
(f)  a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph e of this paragraph or defined in section 12 of the second Act referred to, under a permit issued to the institution under the Act that is applicable to the institution, and which is an activity 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;
(g)  a cooperative or non-profit organization under a childcare centre or day care centre permit or an accredited home childcare coordinating office pursuant to the Educational Childcare Act (chapter S-4.1.1);
(h)  a person recognized as a person responsible for home childcare under the Act mentioned in subparagraph g, and which is an activity inherent in the mission of such a person;
(2)  an activity carried on by a public body or any person mentioned 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 a Church constituted as a legal person, 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 by the recognized person in the immovable in respect of which the recognition under section 243.4 has been granted and is in force;
(6)  (paragraph replaced);
(7)  (paragraph replaced);
(8)  (paragraph repealed);
(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 mentioned 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 pursuant to section 120 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 classification certificate issued under the Act respecting tourist accommodation establishments (chapter E-14.2), 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;
(14)  (paragraph repealed).
1979, c. 72, s. 236; 1980, c. 34, s. 40; 1982, c. 63, s. 216; 1986, c. 34, s. 19; 1987, c. 42, s. 12; 1988, c. 76, s. 67; 1989, c. 17, s. 9; 1990, c. 85, s. 113; 1991, c. 29, s. 20; 1991, c. 32, s. 116; 1992, c. 21, s. 169, s. 375; 1992, c. 68, s. 140; 1993, c. 67, s. 119; 1994, c. 15, s. 33; 1994, c. 30, s. 69; 1995, c. 7, s. 3; 1995, c. 73, s. 6; 1995, c. 65, s. 123; 1996, c. 14, s. 28; 1996, c. 16, s. 65; 1996, c. 21, s. 70; 1997, c. 44, s. 101; 1997, c. 58, s. 46; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2000, c. 54, s. 71; 2000, c. 56, s. 151; 2001, c. 25, s. 122; 2000, c. 10, s. 26; 2005, c. 32, s. 308; 2005, c. 47, s. 141; 2008, c. 19, s. 22.
236. No business tax may be imposed by reason of
(1)  an activity carried on by
(a)  the State 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 Agence métropolitaine de transport, the Société de la Place des Arts de Montréal or the École nationale de police du Québec;
(b)  a local municipality, a community, a regional county municipality, a mandatary of any such body or a transit corporation whose budget is, by law, submitted to an elected municipal body;
(c)  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;
(d)  a private educational institution operated by a non‐profit body under a permit issued under the Act respecting private education (chapter E‐9.1), a private educational institution accredited for purposes of subsidies under that Act or 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);
(e)  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);
(f)  a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph e of this paragraph or defined in section 12 of the second Act referred to, under a permit issued to the institution under the Act that is applicable to the institution, and which is an activity 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;
(g)  a cooperative or non-profit organization under a childcare centre or day care centre permit or an accredited home childcare coordinating office pursuant to the Educational Childcare Act (chapter S-4.1.1);
(h)  a person recognized as a person responsible for home childcare under the Act mentioned in subparagraph g, and which is an activity inherent in the mission of such a person;
(2)  an activity carried on by a public body or any person mentioned 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 a Church constituted as a legal person, 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 by the recognized person in the immovable in respect of which the recognition under section 243.4 has been granted and is in force;
(6)  (paragraph replaced);
(7)  (paragraph replaced);
(8)  (paragraph repealed);
(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 mentioned 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 pursuant to section 120 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 classification certificate issued under the Act respecting tourist accommodation establishments (chapter E-14.2), 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;
(14)  an activity carried on by the Société du Palais des congrès de Montréal in the immovable designated under that name.
1979, c. 72, s. 236; 1980, c. 34, s. 40; 1982, c. 63, s. 216; 1986, c. 34, s. 19; 1987, c. 42, s. 12; 1988, c. 76, s. 67; 1989, c. 17, s. 9; 1990, c. 85, s. 113; 1991, c. 29, s. 20; 1991, c. 32, s. 116; 1992, c. 21, s. 169, s. 375; 1992, c. 68, s. 140; 1993, c. 67, s. 119; 1994, c. 15, s. 33; 1994, c. 30, s. 69; 1995, c. 7, s. 3; 1995, c. 73, s. 6; 1995, c. 65, s. 123; 1996, c. 14, s. 28; 1996, c. 16, s. 65; 1996, c. 21, s. 70; 1997, c. 44, s. 101; 1997, c. 58, s. 46; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2000, c. 54, s. 71; 2000, c. 56, s. 151; 2001, c. 25, s. 122; 2000, c. 10, s. 26; 2005, c. 32, s. 308; 2005, c. 47, s. 141.
236. No business tax may be imposed by reason of
(1)  an activity carried on by
(a)  the State 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 Agence métropolitaine de transport, the Société de la Place des Arts de Montréal or the École nationale de police du Québec;
(b)  a local municipality, a community, a regional county municipality, a mandatary of any such body or a transit corporation whose budget is, by law, submitted to an elected municipal body;
(c)  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;
(d)  a private educational institution operated by a non‐profit body under a permit issued under the Act respecting private education (chapter E‐9.1), a private educational institution accredited for purposes of subsidies under that Act or 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);
(e)  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);
(f)  a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph e of this paragraph or defined in section 12 of the second Act referred to, under a permit issued to the institution under the Act that is applicable to the institution, and which is an activity 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;
(g)  a cooperative or non‐profit organization, under a childcare centre, day care centre, nursery school or stop over centre permit issued thereto under the Act respecting childcare centres and childcare services (chapter C‐8.2);
(h)  a person recognized as a person responsible for home childcare under the Act mentioned in subparagraph g, and which is an activity inherent in the mission of such a person;
(2)  an activity carried on by a public body or any person mentioned 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 a Church constituted as a legal person, 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 by the recognized person in the immovable in respect of which the recognition under section 243.4 has been granted and is in force;
(6)  (paragraph replaced);
(7)  (paragraph replaced);
(8)  (paragraph repealed);
(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 mentioned 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 pursuant to section 120 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 classification certificate issued under the Act respecting tourist accommodation establishments (chapter E-14.2), 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;
(14)  an activity carried on by the Société du Palais des congrès de Montréal in the immovable designated under that name.
1979, c. 72, s. 236; 1980, c. 34, s. 40; 1982, c. 63, s. 216; 1986, c. 34, s. 19; 1987, c. 42, s. 12; 1988, c. 76, s. 67; 1989, c. 17, s. 9; 1990, c. 85, s. 113; 1991, c. 29, s. 20; 1991, c. 32, s. 116; 1992, c. 21, s. 169, s. 375; 1992, c. 68, s. 140; 1993, c. 67, s. 119; 1994, c. 15, s. 33; 1994, c. 30, s. 69; 1995, c. 7, s. 3; 1995, c. 73, s. 6; 1995, c. 65, s. 123; 1996, c. 14, s. 28; 1996, c. 16, s. 65; 1996, c. 21, s. 70; 1997, c. 44, s. 101; 1997, c. 58, s. 46; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2000, c. 54, s. 71; 2000, c. 56, s. 151; 2001, c. 25, s. 122; 2000, c. 10, s. 26; 2005, c. 32, s. 308.
236. No business tax may be imposed by reason of
(1)  an activity carried on by
(a)  the State 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 Agence métropolitaine de transport, the Société de la Place des Arts de Montréal or the École nationale de police du Québec;
(b)  a local municipality, a community, a regional county municipality, a mandatary of any such body or a transit corporation whose budget is, by law, submitted to an elected municipal body;
(c)  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;
(d)  a private educational institution operated by a non‐profit body under a permit issued under the Act respecting private education (chapter E‐9.1), a private educational institution accredited for purposes of subsidies under that Act or 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);
(e)  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);
(f)  a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph e of this paragraph or defined in section 12 of the second Act referred to, under a permit issued to the institution under the Act that is applicable to the institution, and which is an activity 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;
(g)  a cooperative or non‐profit organization, under a childcare centre, day care centre, nursery school or stop over centre permit issued thereto under the Act respecting childcare centres and childcare services (chapter C‐8.2);
(h)  a person recognized as a person responsible for home childcare under the Act mentioned in subparagraph g, and which is an activity inherent in the mission of such a person;
(2)  an activity carried on by a public body or any person mentioned 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 a Church constituted as a legal person, 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 by the recognized person in the immovable in respect of which the recognition under section 243.4 has been granted and is in force;
(6)  (paragraph replaced);
(7)  (paragraph replaced);
(8)  (paragraph repealed);
(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 mentioned 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 pursuant to section 120 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 classification certificate issued under the Act respecting tourist accommodation establishments (chapter E-14.2), 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;
(14)  an activity carried on by the Société du Palais des congrès de Montréal in the immovable designated under that name.
1979, c. 72, s. 236; 1980, c. 34, s. 40; 1982, c. 63, s. 216; 1986, c. 34, s. 19; 1987, c. 42, s. 12; 1988, c. 76, s. 67; 1989, c. 17, s. 9; 1990, c. 85, s. 113; 1991, c. 29, s. 20; 1991, c. 32, s. 116; 1992, c. 21, s. 169, s. 375; 1992, c. 68, s. 140; 1993, c. 67, s. 119; 1994, c. 15, s. 33; 1994, c. 30, s. 69; 1995, c. 7, s. 3; 1995, c. 73, s. 6; 1995, c. 65, s. 123; 1996, c. 14, s. 28; 1996, c. 16, s. 65; 1996, c. 21, s. 70; 1997, c. 44, s. 101; 1997, c. 58, s. 46; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2000, c. 54, s. 71; 2000, c. 56, s. 151; 2001, c. 25, s. 122; 2000, c. 10, s. 26.
236. No business tax may be imposed by reason of
(1)  an activity carried on by
(a)  the State 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 Agence métropolitaine de transport, the Société de la Place des Arts de Montréal or the École nationale de police du Québec;
(b)  a local municipality, a community, a regional county municipality, a mandatary of any such body or a transit corporation whose budget is, by law, submitted to an elected municipal body;
(c)  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;
(d)  a private educational institution operated by a non‐profit body under a permit issued under the Act respecting private education (chapter E‐9.1), a private educational institution accredited for purposes of subsidies under that Act or 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);
(e)  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);
(f)  a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph e of this paragraph or defined in section 12 of the second Act referred to, under a permit issued to the institution under the Act that is applicable to the institution, and which is an activity 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;
(g)  a cooperative or non‐profit organization, under a childcare centre, day care centre, nursery school or stop over centre permit issued thereto under the Act respecting childcare centres and childcare services (chapter C‐8.2);
(h)  a person recognized as a person responsible for home childcare under the Act mentioned in subparagraph g, and which is an activity inherent in the mission of such a person;
(2)  an activity carried on by a public body or any person mentioned 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 a Church constituted as a legal person, 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 by the recognized person in the immovable in respect of which the recognition under section 243.4 has been granted and is in force;
(6)  (paragraph replaced);
(7)  (paragraph replaced);
(8)  (paragraph repealed);
(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 mentioned 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 pursuant to section 120 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;
(14)  an activity carried on by the Société du Palais des congrès de Montréal in the immovable designated under that name.
1979, c. 72, s. 236; 1980, c. 34, s. 40; 1982, c. 63, s. 216; 1986, c. 34, s. 19; 1987, c. 42, s. 12; 1988, c. 76, s. 67; 1989, c. 17, s. 9; 1990, c. 85, s. 113; 1991, c. 29, s. 20; 1991, c. 32, s. 116; 1992, c. 21, s. 169, s. 375; 1992, c. 68, s. 140; 1993, c. 67, s. 119; 1994, c. 15, s. 33; 1994, c. 30, s. 69; 1995, c. 7, s. 3; 1995, c. 73, s. 6; 1995, c. 65, s. 123; 1996, c. 14, s. 28; 1996, c. 16, s. 65; 1996, c. 21, s. 70; 1997, c. 44, s. 101; 1997, c. 58, s. 46; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2000, c. 54, s. 71; 2000, c. 56, s. 151; 2001, c. 25, s. 122.
236. No business tax may be imposed by reason of
(1)  an activity carried on by
(a)  the State 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 Agence métropolitaine de transport, the Société de la Place des Arts de Montréal or the École nationale de police du Québec;
(b)  a local municipality, a community, a regional county municipality, a mandatary of any such body or a transit corporation whose budget is, by law, submitted to an elected municipal body;
(c)  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;
(d)  a private educational institution operated by a non‐profit body under a permit issued under the Act respecting private education (chapter E‐9.1), a private educational institution accredited for purposes of subsidies under that Act or 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);
(e)  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);
(f)  a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph e of this paragraph or defined in section 12 of the second Act referred to, under a permit issued to the institution under the Act that is applicable to the institution, and which is an activity 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;
(g)  a cooperative or non‐profit organization, under a childcare centre, day care centre, nursery school or stop over centre permit issued thereto under the Act respecting childcare centres and childcare services (chapter C‐8.2);
(h)  a person recognized as a person responsible for home childcare under the Act mentioned in subparagraph g, and which is an activity inherent in the mission of such a person;
(2)  an activity carried on by a public body or any person mentioned 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 a Church constituted as a legal person, 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 by the recognized person in the immovable in respect of which the recognition under section 243.4 has been granted and is in force;
(6)  (paragraph replaced);
(7)  (paragraph replaced);
(8)  (paragraph repealed);
(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 mentioned 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 pursuant to section 120 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.
1979, c. 72, s. 236; 1980, c. 34, s. 40; 1982, c. 63, s. 216; 1986, c. 34, s. 19; 1987, c. 42, s. 12; 1988, c. 76, s. 67; 1989, c. 17, s. 9; 1990, c. 85, s. 113; 1991, c. 29, s. 20; 1991, c. 32, s. 116; 1992, c. 21, s. 169, s. 375; 1992, c. 68, s. 140; 1993, c. 67, s. 119; 1994, c. 15, s. 33; 1994, c. 30, s. 69; 1995, c. 7, s. 3; 1995, c. 73, s. 6; 1995, c. 65, s. 123; 1996, c. 14, s. 28; 1996, c. 16, s. 65; 1996, c. 21, s. 70; 1997, c. 44, s. 101; 1997, c. 58, s. 46; 1999, c. 40, s. 133; 2000, c. 12, s. 325; 2000, c. 54, s. 71; 2000, c. 56, s. 151.
236. No business tax may be imposed by reason of
(1)  an activity carried on by
(a)  the State 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 Agence métropolitaine de transport, the Société de la Place des Arts de Montréal or the École nationale de police du Québec;
(b)  a local municipality, a community, a regional county municipality, the Commission de développement de la métropole, a mandatary of any such body or a transit corporation whose budget is, by law, submitted to an elected municipal body;
(c)  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;
(d)  a private educational institution operated by a non‐profit body under a permit issued under the Act respecting private education (chapter E‐9.1), a private educational institution accredited for purposes of subsidies under that Act or 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);
(e)  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);
(f)  a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph e of this paragraph or defined in section 12 of the second Act referred to, under a permit issued to the institution under the Act that is applicable to the institution, and which is an activity 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;
(g)  a cooperative or non‐profit organization, under a childcare centre, day care centre, nursery school or stop over centre permit issued thereto under the Act respecting childcare centres and childcare services (chapter C‐8.2);
(2)  an activity carried on by a public body or any person mentioned 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 a Church constituted as a legal person, 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 mentioned 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 pursuant to section 120 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.
1979, c. 72, s. 236; 1980, c. 34, s. 40; 1982, c. 63, s. 216; 1986, c. 34, s. 19; 1987, c. 42, s. 12; 1988, c. 76, s. 67; 1989, c. 17, s. 9; 1990, c. 85, s. 113; 1991, c. 29, s. 20; 1991, c. 32, s. 116; 1992, c. 21, s. 169, s. 375; 1992, c. 68, s. 140; 1993, c. 67, s. 119; 1994, c. 15, s. 33; 1994, c. 30, s. 69; 1995, c. 7, s. 3; 1995, c. 73, s. 6; 1995, c. 65, s. 123; 1996, c. 14, s. 28; 1996, c. 16, s. 65; 1996, c. 21, s. 70; 1997, c. 44, s. 101; 1997, c. 58, s. 46; 1999, c. 40, s. 133; 2000, c. 12, s. 325.
236. No business tax may be imposed by reason of
(1)  an activity carried on by
(a)  the State 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 Agence métropolitaine de transport, the Société de la Place des Arts de Montréal or the Institut de police du Québec;
(b)  a local municipality, a community, a regional county municipality, the Commission de développement de la métropole, a mandatary of any such body or a transit corporation whose budget is, by law, submitted to an elected municipal body;
(c)  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;
(d)  a private educational institution operated by a non-profit body under a permit issued under the Act respecting private education (chapter E-9.1), a private educational institution accredited for purposes of subsidies under that Act or 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);
(e)  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);
(f)  a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph e of this paragraph or defined in section 12 of the second Act referred to, under a permit issued to the institution under the Act that is applicable to the institution, and which is an activity 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;
(g)  a cooperative or non-profit organization, under a childcare centre, day care centre, nursery school or stop over centre permit issued thereto under the Act respecting childcare centres and childcare services (chapter C-8.2);
(2)  an activity carried on by a public body or any person mentioned 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 a Church constituted as a legal person, 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 mentioned 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 pursuant to section 120 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.
1979, c. 72, s. 236; 1980, c. 34, s. 40; 1982, c. 63, s. 216; 1986, c. 34, s. 19; 1987, c. 42, s. 12; 1988, c. 76, s. 67; 1989, c. 17, s. 9; 1990, c. 85, s. 113; 1991, c. 29, s. 20; 1991, c. 32, s. 116; 1992, c. 21, s. 169, s. 375; 1992, c. 68, s. 140; 1993, c. 67, s. 119; 1994, c. 15, s. 33; 1994, c. 30, s. 69; 1995, c. 7, s. 3; 1995, c. 73, s. 6; 1995, c. 65, s. 123; 1996, c. 14, s. 28; 1996, c. 16, s. 65; 1996, c. 21, s. 70; 1997, c. 44, s. 101; 1997, c. 58, s. 46; 1999, c. 40, s. 133.
236. No business tax may be imposed by reason of
(1)  an activity carried on by
(a)  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 Agence métropolitaine de transport, the Société de la Place des Arts de Montréal or the Institut de police du Québec;
(b)  a local municipality, a community, a regional county municipality, the Commission de développement de la métropole, a mandatary of any such body or a transit corporation whose budget is, by law, submitted to an elected municipal body;
(c)  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;
(d)  a private educational institution operated by a non-profit body under a permit issued under the Act respecting private education (chapter E-9.1), a private educational institution accredited for purposes of subsidies under that Act or 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);
(e)  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);
(f)  a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph e of this paragraph or defined in section 12 of the second Act referred to, under a permit issued to the institution under the Act that is applicable to the institution, and which is an activity 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;
(g)  a cooperative or non-profit organization, under a childcare centre, day care centre, nursery school or stop over centre permit issued thereto under the Act respecting childcare centres and childcare services (chapter C-8.2);
(2)  an activity carried on by a public body or any person mentioned 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 mentioned 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 pursuant to section 120 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.
1979, c. 72, s. 236; 1980, c. 34, s. 40; 1982, c. 63, s. 216; 1986, c. 34, s. 19; 1987, c. 42, s. 12; 1988, c. 76, s. 67; 1989, c. 17, s. 9; 1990, c. 85, s. 113; 1991, c. 29, s. 20; 1991, c. 32, s. 116; 1992, c. 21, s. 169, s. 375; 1992, c. 68, s. 140; 1993, c. 67, s. 119; 1994, c. 15, s. 33; 1994, c. 30, s. 69; 1995, c. 7, s. 3; 1995, c. 73, s. 6; 1995, c. 65, s. 123; 1996, c. 14, s. 28; 1996, c. 16, s. 65; 1996, c. 21, s. 70; 1997, c. 44, s. 101; 1997, c. 58, s. 46.
236. No business tax may be imposed by reason of
(1)  an activity carried on by
(a)  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 Agence métropolitaine de transport, the Société de la Place des Arts de Montréal or the Institut de police du Québec;
(b)  a local municipality, a community, a regional county municipality, the Commission de développement de la métropole, a mandatary of any such body or a transit corporation whose budget is, by law, submitted to an elected municipal body;
(c)  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;
(d)  a private educational institution operated by a non-profit body under a permit issued under the Act respecting private education (chapter E-9.1), a private educational institution accredited for purposes of subsidies under that Act or 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);
(e)  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);
(f)  a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph e of this paragraph or defined in section 12 of the second Act referred to, under a permit issued to the institution under the Act that is applicable to the institution, and which is an activity 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;
(g)  a cooperative or a non-profit body, under a day care centre, nursery school, stop over centre or home day care agency permit issued thereto under the Act respecting child day care (chapter S-4.1);
(2)  an activity carried on by a public body or any person mentioned 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 mentioned 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 pursuant to section 120 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.
1979, c. 72, s. 236; 1980, c. 34, s. 40; 1982, c. 63, s. 216; 1986, c. 34, s. 19; 1987, c. 42, s. 12; 1988, c. 76, s. 67; 1989, c. 17, s. 9; 1990, c. 85, s. 113; 1991, c. 29, s. 20; 1991, c. 32, s. 116; 1992, c. 21, s. 169, s. 375; 1992, c. 68, s. 140; 1993, c. 67, s. 119; 1994, c. 15, s. 33; 1994, c. 30, s. 69; 1995, c. 7, s. 3; 1995, c. 73, s. 6; 1995, c. 65, s. 123; 1996, c. 14, s. 28; 1996, c. 16, s. 65; 1996, c. 21, s. 70; 1997, c. 44, s. 101.
236. No business tax may be imposed by reason of
(1)  an activity carried on by
(a)  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 Agence métropolitaine de transport, the Société de la Place des Arts de Montréal or the Institut de police du Québec;
(b)  a local municipality, a community, a regional county municipality, a mandatary of any such body or a transit corporation whose budget is, by law, submitted to an elected municipal body;
(c)  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;
(d)  a private educational institution operated by a non-profit body under a permit issued under the Act respecting private education (chapter E-9.1), a private educational institution accredited for purposes of subsidies under that Act or 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);
(e)  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);
(f)  a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph e of this paragraph or defined in section 12 of the second Act referred to, under a permit issued to the institution under the Act that is applicable to the institution, and which is an activity 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;
(g)  a cooperative or a non-profit body, under a day care centre, nursery school, stop over centre or home day care agency permit issued thereto under the Act respecting child day care (chapter S-4.1);
(2)  an activity carried on by a public body or any person mentioned 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 mentioned 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 pursuant to section 120 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.
1979, c. 72, s. 236; 1980, c. 34, s. 40; 1982, c. 63, s. 216; 1986, c. 34, s. 19; 1987, c. 42, s. 12; 1988, c. 76, s. 67; 1989, c. 17, s. 9; 1990, c. 85, s. 113; 1991, c. 29, s. 20; 1991, c. 32, s. 116; 1992, c. 21, s. 169, s. 375; 1992, c. 68, s. 140; 1993, c. 67, s. 119; 1994, c. 15, s. 33; 1994, c. 30, s. 69; 1995, c. 7, s. 3; 1995, c. 73, s. 6; 1995, c. 65, s. 123; 1996, c. 14, s. 28; 1996, c. 16, s. 65; 1996, c. 21, s. 70.
236. No business tax may be imposed by reason of
(1)  an activity carried on by
(a)  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 Agence métropolitaine de transport, the Société de la Place des Arts de Montréal or the Institut de police du Québec;
(b)  a local municipality, a community, a regional county municipality, a mandatary of any such body or a transit corporation whose budget is, by law, submitted to an elected municipal body;
(c)  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;
(d)  a private educational institution operated by a non-profit body under a permit issued under the Act respecting private education (chapter E-9.1), a private educational institution accredited for purposes of subsidies under that Act 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, de l’Immigration et des Communautés culturelles (chapter M-21.1);
(e)  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);
(f)  a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph e of this paragraph or defined in section 12 of the second Act referred to, under a permit issued to the institution under the Act that is applicable to the institution, and which is an activity 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;
(g)  a cooperative or a non-profit body, under a day care centre, nursery school, stop over centre or home day care agency permit issued thereto under the Act respecting child day care (chapter S-4.1);
(2)  an activity carried on by a public body or any person mentioned 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 mentioned 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 pursuant to section 120 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.
1979, c. 72, s. 236; 1980, c. 34, s. 40; 1982, c. 63, s. 216; 1986, c. 34, s. 19; 1987, c. 42, s. 12; 1988, c. 76, s. 67; 1989, c. 17, s. 9; 1990, c. 85, s. 113; 1991, c. 29, s. 20; 1991, c. 32, s. 116; 1992, c. 21, s. 169, s. 375; 1992, c. 68, s. 140; 1993, c. 67, s. 119; 1994, c. 15, s. 33; 1994, c. 30, s. 69; 1995, c. 7, s. 3; 1995, c. 73, s. 6; 1995, c. 65, s. 123; 1996, c. 14, s. 28; 1996, c. 16, s. 65.
236. No business tax may be imposed by reason of
(1)  an activity carried on by
(a)  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 Agence métropolitaine de transport, the Société de la Place des Arts de Montréal or the Institut de police du Québec;
(b)  a local municipality, a community, a regional county municipality, a mandatary of any such body or a transit corporation whose budget is, by law, submitted to an elected municipal body;
(c)  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;
(d)  a private educational institution operated by a non-profit body under a permit issued under the Act respecting private education (chapter E-9.1), a private educational institution accredited for purposes of subsidies under that Act 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, de l’Immigration et des Communautés culturelles (chapter M-21.1);
(e)  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);
(f)  a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph e of this paragraph or defined in section 12 of the second Act referred to, under a permit issued to the institution under the Act that is applicable to the institution, and which is an activity 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;
(g)  a cooperative or a non-profit body, under a day care centre permit, nursery school permit, stop-over centre permit or home day care agency permit issued thereto under the Act respecting child day care (chapter S-4.1);
(2)  an activity carried on by a public body or any person mentioned 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 mentioned 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.
1979, c. 72, s. 236; 1980, c. 34, s. 40; 1982, c. 63, s. 216; 1986, c. 34, s. 19; 1987, c. 42, s. 12; 1988, c. 76, s. 67; 1989, c. 17, s. 9; 1990, c. 85, s. 113; 1991, c. 29, s. 20; 1991, c. 32, s. 116; 1992, c. 21, s. 169, s. 375; 1992, c. 68, s. 140; 1993, c. 67, s. 119; 1994, c. 15, s. 33; 1994, c. 30, s. 69; 1995, c. 7, s. 3; 1995, c. 73, s. 6; 1995, c. 65, s. 123.
236. No business tax may be imposed by reason of
(1)  an activity carried on by
(a)  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 or the Institut de police du Québec;
(b)  a local municipality, a community, a regional county municipality, a mandatary of any such body or a transit corporation whose budget is, by law, submitted to an elected municipal body;
(c)  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;
(d)  a private educational institution operated by a non-profit body under a permit issued under the Act respecting private education (chapter E-9.1), a private educational institution accredited for purposes of subsidies under that Act 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, de l’Immigration et des Communautés culturelles (chapter M-21.1);
(e)  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);
(f)  a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph e of this paragraph or defined in section 12 of the second Act referred to, under a permit issued to the institution under the Act that is applicable to the institution, and which is an activity 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;
(g)  a cooperative or a non-profit body, under a day care centre permit, nursery school permit, stop-over centre permit or home day care agency permit issued thereto under the Act respecting child day care (chapter S-4.1);
(2)  an activity carried on by a public body or any person mentioned 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 mentioned 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.
1979, c. 72, s. 236; 1980, c. 34, s. 40; 1982, c. 63, s. 216; 1986, c. 34, s. 19; 1987, c. 42, s. 12; 1988, c. 76, s. 67; 1989, c. 17, s. 9; 1990, c. 85, s. 113; 1991, c. 29, s. 20; 1991, c. 32, s. 116; 1992, c. 21, s. 169, s. 375; 1992, c. 68, s. 140; 1993, c. 67, s. 119; 1994, c. 15, s. 33; 1994, c. 30, s. 69; 1995, c. 7, s. 3; 1995, c. 73, s. 6.
236. No business tax may be imposed by reason of
(1)  an activity carried on by
(a)  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 or the Institut de police du Québec;
(b)  a local municipality, a community, a regional county municipality, a mandatary of any such body or a transit corporation whose budget is, by law, submitted to an elected municipal body;
(c)  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;
(d)  a private educational institution operated by a non-profit body under a permit issued under the Act respecting private education (chapter E-9.1), a private educational institution accredited for purposes of subsidies under that Act 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, de l’Immigration et des Communautés culturelles (chapter M-21.1);
(e)  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);
(f)  a private institution defined in paragraph 3 of section 99 or in section 551 of the first Act referred to in subparagraph e of this paragraph or defined in section 12 of the second Act referred to, under a permit issued to the institution under the Act that is applicable to the institution, and which is an activity 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;
(g)  a cooperative or a non-profit body, under a day care centre permit, nursery school permit or stop-over centre permit issued thereto under the Act respecting child day care (chapter S-4.1);
(2)  an activity carried on by a public body or any person mentioned 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 mentioned 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.
1979, c. 72, s. 236; 1980, c. 34, s. 40; 1982, c. 63, s. 216; 1986, c. 34, s. 19; 1987, c. 42, s. 12; 1988, c. 76, s. 67; 1989, c. 17, s. 9; 1990, c. 85, s. 113; 1991, c. 29, s. 20; 1991, c. 32, s. 116; 1992, c. 21, s. 169, s. 375; 1992, c. 68, s. 140; 1993, c. 67, s. 119; 1994, c. 15, s. 33; 1994, c. 30, s. 69; 1995, c. 7, s. 3.
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 authority 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 or a stop-over centre permit under the Act respecting child day care (chapter S-4.1), a private educational institution operated by a non-profit corporation under a permit issued in accordance with the Act respecting private education (chapter E-9.1), a private educational institution accredited for purposes of subsidies under the Act respecting private education and 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);
(2)  an activity carried on by a public body or any person mentioned 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 mentioned 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.
1979, c. 72, s. 236; 1980, c. 34, s. 40; 1982, c. 63, s. 216; 1986, c. 34, s. 19; 1987, c. 42, s. 12; 1988, c. 76, s. 67; 1989, c. 17, s. 9; 1990, c. 85, s. 113; 1991, c. 29, s. 20; 1991, c. 32, s. 116; 1992, c. 21, s. 169, s. 375; 1992, c. 68, s. 140; 1993, c. 67, s. 119; 1994, c. 15, s. 33; 1994, c. 30, s. 69.
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 authority 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 private educational institution operated by a non-profit corporation under a permit issued in accordance with the Act respecting private education (chapter E-9.1), a private educational institution accredited for purposes of subsidies under the Act respecting private education and 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.
1979, c. 72, s. 236; 1980, c. 34, s. 40; 1982, c. 63, s. 216; 1986, c. 34, s. 19; 1987, c. 42, s. 12; 1988, c. 76, s. 67; 1989, c. 17, s. 9; 1990, c. 85, s. 113; 1991, c. 29, s. 20; 1991, c. 32, s. 116; 1992, c. 21, s. 169, s. 375; 1992, c. 68, s. 140; 1993, c. 67, s. 119.
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 private educational institution operated by a non-profit corporation under a permit issued in accordance with the Act respecting private education (chapter E-9.1), a private educational institution accredited for purposes of subsidies under the Act respecting private education and 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.
1979, c. 72, s. 236; 1980, c. 34, s. 40; 1982, c. 63, s. 216; 1986, c. 34, s. 19; 1987, c. 42, s. 12; 1988, c. 76, s. 67; 1989, c. 17, s. 9; 1990, c. 85, s. 113; 1991, c. 29, s. 20; 1991, c. 32, s. 116; 1992, c. 21, s. 169, s. 375; 1992, c. 68, s. 140.
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.
1979, c. 72, s. 236; 1980, c. 34, s. 40; 1982, c. 63, s. 216; 1986, c. 34, s. 19; 1987, c. 42, s. 12; 1988, c. 76, s. 67; 1989, c. 17, s. 9; 1990, c. 85, s. 113; 1991, c. 29, s. 20; 1991, c. 32, s. 116; 1992, c. 21, s. 169, s. 375.
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 establishment within the meaning of the Act respecting health services and social services (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.
1979, c. 72, s. 236; 1980, c. 34, s. 40; 1982, c. 63, s. 216; 1986, c. 34, s. 19; 1987, c. 42, s. 12; 1988, c. 76, s. 67; 1989, c. 17, s. 9; 1990, c. 85, s. 113; 1991, c. 29, s. 20; 1991, c. 32, s. 116.
236. No business tax may be imposed with respect to
(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, a municipal corporation, a community, a county corporation, a mandatary of a municipal corporation, community or county corporation, a transit commission or corporation whose budget is submitted, by law, 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 establishment within the meaning of the Act respecting health services and social services (chapter S-5), a reception centre referred to in section 12 of the said Act, a foster family within the meaning 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 a territory contemplated in section 8;
(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)  the operation of a farm.
1979, c. 72, s. 236; 1980, c. 34, s. 40; 1982, c. 63, s. 216; 1986, c. 34, s. 19; 1987, c. 42, s. 12; 1988, c. 76, s. 67; 1989, c. 17, s. 9; 1990, c. 85, s. 113.
236. No business tax may be imposed with respect to
(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, a municipal corporation, a community, a county corporation, a mandatary of a municipal corporation, community or county corporation, a transit commission whose budget is submitted, by law, 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 establishment within the meaning of the Act respecting health services and social services (chapter S-5), a reception centre referred to in section 12 of the said Act, a foster family within the meaning 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 a territory contemplated in section 8;
(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)  the operation of a farm.
1979, c. 72, s. 236; 1980, c. 34, s. 40; 1982, c. 63, s. 216; 1986, c. 34, s. 19; 1987, c. 42, s. 12; 1988, c. 76, s. 67; 1989, c. 17, s. 9.
236. No business tax may be imposed with respect to
(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, a municipal corporation, a community, a county corporation, a mandatary of a municipal corporation, community or county corporation, a transit commission whose budget is submitted, by law, 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 establishment within the meaning of the Act respecting health services and social services (chapter S-5), a reception centre referred to in section 12 of the said Act, a foster family within the meaning 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), or a private educational institution declared to be of public interest or recognized for purposes of grants under the Act respecting private education;
(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 a territory contemplated in section 8;
(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)  the operation of a farm.
1979, c. 72, s. 236; 1980, c. 34, s. 40; 1982, c. 63, s. 216; 1986, c. 34, s. 19; 1987, c. 42, s. 12; 1988, c. 76, s. 67.
236. No business tax may be imposed with respect to
(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, a municipal corporation, a community, a county corporation, a mandatary of a municipal corporation, community or county corporation, a transit commission whose budget is submitted, by law, 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 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, 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), or a private educational institution declared to be of public interest or recognized for purposes of grants under the Act respecting private education;
(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 a territory contemplated in section 8;
(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)  the operation of a farm.
1979, c. 72, s. 236; 1980, c. 34, s. 40; 1982, c. 63, s. 216; 1986, c. 34, s. 19; 1987, c. 42, s. 12.
236. No business tax may be imposed with respect to
(1)  an activity mentioned in section 204, except the operation of a cemetery for profit, carried on anywhere by the Crown, a body, an institution or a person contemplated in that section;
(1.1)  an activity carried on anywhere by the Crown, a body, an institution or a person contemplated in any paragraph of section 204 that does not mention any particular activity, except for the activity of a person operating a system contemplated in section 66, 67 or 68;
(2)  the operation of a farm.
1979, c. 72, s. 236; 1980, c. 34, s. 40; 1982, c. 63, s. 216; 1986, c. 34, s. 19.
236. No business tax may be imposed with respect to
(1)  an activity mentioned in section 204, except the operation of a cemetery for profit, carried on anywhere by the Crown, a body, an institution or a person contemplated in that section;
(1.1)  an ordinary activity carried on anywhere by the Crown, a body, an institution or a person contemplated in any paragraph of section 204 that does not mention any particular activity, except for the activity of a person operating a system contemplated in section 66, 67 or 68;
(2)  the operation of a farm.
1979, c. 72, s. 236; 1980, c. 34, s. 40; 1982, c. 63, s. 216.
236. No business tax may be imposed with respect to
(1)  an activity carried on in an immoveable contemplated in section 204 and in respect of which a lessee or occupant is not bound to pay real estate taxes under section 208, if that activity is mentioned in section 204 or, in the case of an activity not mentioned in that section, if that activity is part of the ordinary activities of the person contemplated in that section;
(2)  the operation of a farm.
1979, c. 72, s. 236; 1980, c. 34, s. 40.
236. No business tax may be imposed with respect to
(1)  an activity carried on in an immoveable contemplated in section 204 and not taxable under section 208, if that activity is that mentioned in section 204 or, in the case of an immoveable the use of which is not mentioned in that section, if that activity is part of the ordinary activities of the person contemplated in that section;
(2)  the operation of a farm.
1979, c. 72, s. 236.