97.12. No transportation dues are payable by (1) a public body within the meaning of the first paragraph of section 3 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1); (2) a childcare centre within the meaning of the Educational Childcare Act (chapter S-4.1.1); (3) a non-profit body or a solidarity cooperative that carries out work relating to an immovable that is or will be acquired, built or renovated under a program implemented under the Act respecting the Société d’habitation du Québec (chapter S-8) and for which an operating agreement is or will be in force, for the purposes specified in the agreement;
(4) a mandatary of the State that is not referred to in subparagraph 1 or 2;
(5) a community action body that receives financial assistance from a government department or body and that, as applicable,
(a) is registered as such on the list available on the website of the Ministère de l’Emploi et de la Solidarité sociale; or
(b) holds a certificate in that regard issued by the Minister of Employment and Social Solidarity in the 12 months before the body applied for a permit for the work; or
(6) any other person designated by the Government.
However, a subsidiary of the Caisse de dépôt et placement du Québec is not, in its capacity as a mandatary of the State, exempted from paying the dues if it carries on a commercial activity other than building or operating a shared transportation system.