4. Every head office established in Québec by a business firm whose activity extends beyond Québec and more than 50 % of whose average gross income during the 3 years prior to the request accrues directly or indirectly from outside Québec is entitled, upon written request of the firm, to be recognized as eligible for an agreement.
R.R.Q., 1981, c. C-11, r. 3, s. 4.