Part 10 — Taxation Division 1 General Provisions
375 Exempt businesses
(a) a business operated by the Crown;
(b) an airport operated by a regional airports authority created
under section 5(2) of the Regional Airports Authorities Act;
(c) property
(i) owned by a municipality and used solely for the
operation of an airport by the municipality, or
(ii) held under a lease, licen ce or permit from a municipality
and used solely for the operation of an airport by the
lessee, licensee or permittee;
(d) a business operated by a non-profit organization on property
that is exempt from taxation under section 362(1)(n).
1994 cM-26.1 s375;1995 c24 s57;1998 c24 s34