The Charter of the French language and its regulations govern the consultation of English-language content.

Commercial Activity

Any activity carried on in order to make taxable supplies in the course of a business, an adventure or concern in the nature of trade or the supply of immovables.

The making of exempt supplies does not constitute a commercial activity. Likewise, a business, adventure or concern engaged in by an individual (or by a personal trust or partnership whose members are all individuals) without a reasonable expectation of profit is not a commercial activity.

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