How is the 150 meters calculated in downtown Montreal ?

How is the 150 meters calculated in downtown Montreal ?

If you look up the internet (one link below) a bunch of rules govern downtown borughs in Montreal. 

 

Question:

How is the 150 meters calculated ? Is it birds eye view OR human steps from one place to another OR something else ? How will it work for townhouses/condos which have different floors.

 

 

https://montrealgazette.com/news/local-news/airbnb-agrees-to-pay-lodging-taxes-in-quebec

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