73.1. Specifically constituting a material advantage as contemplated by paragraph 3 of section 73 is the enjoyment of a building or a space at no charge or at a discount for the practice of the medical profession granted to a physician or to a partnership or join-stock company of which he is a partner or shareholder by:
(1) a pharmacist or a partnership or join-stock company of which the pharmacist is a partner or shareholder;
(2) a person whose activities are linked, directly or indirectly, to the practice of pharmacy;
(3) another person in a context that may present a conflict of interests, whether real or only apparent.
Whether a rent is fair and reasonable is determined as a function of local socio-economic conditions at the time it is fixed.