69.2. Every unit of assessment which must be entered on the property assessment roll in which a person carries on an activity mentioned in section 232 and by reason of which the person may be required to pay the business tax referred to in the said section, or by reason of which a sum in lieu of such tax must be paid either by the Government in accordance with the second paragraph of section 210 or section 254, or by the Crown in right of Canada or one of its mandataries, is a business establishment.
However, where such an activity is carried on in a part of the unit forming the object of a lease, or in several parts forming the objects of separate leases, each part constitutes a business establishment distinct from the remainder of the unit.
A unit made up solely of the road bed of a railway to which section 47 applies is not a business establishment. Notwithstanding section 2, this paragraph applies only to a whole unit.
1991, c. 32, s. 33; 1993, c. 43, s. 6; 1999, c. 40, s. 133.