L. Non-Application

This Annex does not apply to:

(a) procurement of goods intended for resale to the public;

(b) contracts with a public body or a non-profit organization;

(c) procurement of goods, services or construction purchased on behalf of an entity not covered by this Annex;

(d) procurement from philanthropic institutions, prison labour or persons with disabilities;

(e) procurement of any goods the interprovincial movement of which is restricted by laws not inconsistent with the Agreement on Internal Trade;

(f) procurement of goods, services and construction that is financed primarily from donations that are subject to conditions that are inconsistent with this Annex;

(g) procurement of goods and services related to cultural or artistic fields and computer software for educational purposes;

(h) procurement of services that in the province of the entity issuing the tender may, by legislation or regulation, be provided only by any of the following licensed professionals: medical doctors, dentists, nurses, pharmacists, veterinarians, engineers, land surveyors, architects, accountants, lawyers and notaries;

(i) procurement of services of financial analysts or the management of investments by organizations who have such functions as a primary purpose;

(j)  procurement of financial services respecting the management of financial assets and liabilities (i.e. treasury operations), including ancillary advisory and information services, whether or not delivered by a financial institution;

(k) procurement of goods and services for use outside Canada as well as construction work done outside Canada; and

(l) health services and social services.