Activities other than the following:

• activities for which a person was designated as a municipality; or
• activities engaged in by the person in the course of:
  • fulfilling responsibilities as a local authority, or
  • operating one of the following:
    • a public hospital
    • an elementary or secondary school
    • a post-secondary college or technical institute
    • a recognized degree-granting institution or a college affiliated with, or research body of, a degree-granting institution; or
  • activities engaged in to make facility supplies, ancillary supplies or home medical supplies, or to operate a qualifying facility in order to make facility supplies.