188. For the purpose of this division, every person offering or providing any of the services referred to in section 189 is considered to be a merchant, except:a) school boards and the schools under their authority;
b) general and vocational colleges;
c) universities;
d) faculties, schools or institutes of a university that are administered by a corporation distinct from that which administers the university;
e) institutions declared to be of public interest in accordance with the Act respecting private education (chapter E-9) for the subsidized teaching they provide;
f) institutions recognized for purposes of grants in accordance with the Act respecting private education (chapter E-9) for the subsidized teaching they provide;
f.1) institutions 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), for the subsidized teaching they provide;
g) Government departments and schools administered by the Government or by one of the Government departments;
h) municipal corporations;
i) persons who are members of a professional corporation governed by the Professional Code (chapter C-26);
j) persons and classes of persons who carry on an activity referred to in section 189 without demanding or receiving any remuneration, directly or indirectly; and
k) persons and classes of persons specified by regulation.