F-2.1 - Act respecting municipal taxation

Section 243.8 Disposition versions

2009-06-17

243.8. The user must carry on, without pecuniary gain, one or more eligible activities in such a manner that the carrying on of those activities constitutes the main use of the immovable.

The following are eligible activities:

(1)  the creation, exhibition or presentation of a work in a field of artistic endeavour, provided, in the case of an exhibition or presentation, the possibility of attending is offered to the public without preferential terms;

(2)  any activity of an informational or educational nature intended for persons who, as a recreational activity, wish to improve their knowledge or skills in any field of art, history, science and sport or any other recreational field, provided the possibility of participating in the activity is offered to the public without preferential terms;

(2.1)  the conservation of objects intended to be exhibited or presented as part of an activity described in subparagraph 1 or 2, other than the creation of a work in a field of artistic endeavour;

(3)  any activity carried on to

(a)  promote or defend the rights or interests of persons who, by reason of their age, language, sex, sexual orientation, race, colour or ethnic or national origin, or because they have a disease or a handicap, form a group;

(b)  fight any form of illegal discrimination;

(c)  assist oppressed persons and persons who are socially or economically disadvantaged or otherwise in difficulty;

(d)  prevent persons from finding themselves in difficulty.

2000, c. 54, s. 76; 2001, c. 68, s. 64; 2009, c. 26, s. 59.

2001-12-20

243.8. The user must carry on, without pecuniary gain, one or more eligible activities in such a manner that the carrying on of those activities constitutes the main use of the immovable.

The following are eligible activities:

(1)  the creation, exhibition or presentation of a work in a field of artistic endeavour, provided, in the case of an exhibition or presentation, the possibility of attending is offered to the public without preferential terms;

(2)  any activity of an informational or educational nature intended for persons who, as a recreational activity, wish to improve their knowledge or skills in any field of art, history, science and sport or any other recreational field, provided the possibility of participating in the activity is offered to the public without preferential terms;

(3)  any activity carried on to

(a)  promote or defend the rights or interests of persons who, by reason of their age, language, sex, sexual orientation, race, colour or ethnic or national origin, or because they have a disease or a handicap, form a group;

(b)  fight any form of illegal discrimination;

(c)  assist oppressed persons and persons who are socially or economically disadvantaged or otherwise in difficulty;

(d)  prevent persons from finding themselves in difficulty.

2000, c. 54, s. 76; 2001, c. 68, s. 64.

2000-12-20

243.8. The user must carry on, without pecuniary gain, one or more eligible activities in such a manner that the carrying on of those activities constitutes the main use of the immovable.

The following are eligible activities:

(1)  the creation, exhibition or presentation of a work in a field of artistic endeavour, provided, in the case of an exhibition or presentation, the possibility of attending is offered to the public without preferential terms;

(2)  any activity of an informational or educational nature intended for persons who, as a recreational activity, wish to improve their knowledge or skills in any field of art, history, science and sport or any other recreational field, provided the possibility of participating in the activity is offered to the public without preferential terms;

(3)  any activity carried on to

(a)  promote or defend the rights or interests of persons who, by reason of their age, language or ethnic or national origin, or because they have a disease or a handicap, form a group;

(b)  fight any form of illegal discrimination;

(c)  assist oppressed persons and persons who are socially or economically disadvantaged or otherwise in difficulty;

(d)  prevent persons from finding themselves in difficulty.

2000, c. 54, s. 76.