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) educational institutions governed by the Act respecting private education (chapter E-9.1), for educational service contracts subject thereto;
(f) (paragraph repealed);
(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, de l’Immigration et des Communautés culturelles (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.