27.Expenditures related to ancillary activities: A public institution, a private institution covered by section 177 of the Act or a regional council may, within the limit of its powers, carry out ancillary activities and provide services other than those described in subparagraph 1 of the first paragraph of section 26, provided that the following conditions are met:
(1) that the expenditure related to each of the services or activities is identified;
(2) that a part of the overhead proportional to the size of the premises used, staff requirements and support services provided by the institution or regional council for such purposes is charged to the services and activities in question, except in the case of indirect expenditure for research purposes;
(3) that sufficient revenues are estimated by the institution or regional council to finance not only such services and activities but also all other ineligible expenditures listed in section 26, with the exception of charges reflecting the depreciation of buildings, furnishings and equipment; and
(4) that the interim reports and financial statements provided by the institution or regional council to the Minister include, specifically respecting such services, activities and other ineligible expenditures, data analogous to that required with respect to the services that the institution or the regional council is called upon to provide.