F-2.1 - Act respecting municipal taxation

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243.11. For the purposes of subparagraph 3 of the second paragraph of section 243.8, the pursuit of one or more of the objectives mentioned in subparagraphs a to d of that subparagraph must be the main and immediate cause of the activity carried on by the user in the immovable.
However, the activity need not involve a direct relation between the user and the persons on whose behalf those objectives are pursued. The activity may consist in particular in support being given to intermediaries who, without pecuniary gain, act for the benefit of those persons.
2000, c. 54, s. 76.