82. The legal person referred to in section 81 must(1) be constituted under Part III of the Companies Act (chapter C-38), the Religious Corporations Act (chapter C-71), the Roman Catholic Bishops Act (chapter E-17), the Act respecting fabriques (chapter F-1) or the Professional Syndicates Act (chapter S-40), or is incorporated as a non-profit corporation within the meaning of the laws of Canada or any province thereof, if it carries on activities in Québec and is registered in accordance with the Act respecting the legal publicity of enterprises (chapter P-44.1); (2) have been carrying out its activities for at least 2 years;
(3) not be a political party or a party authority within the meaning of Chapter I of Title III of the Election Act (chapter E-3.3); (4) have complied with the financial requirements contracted under a sponsorship undertaking or, failing that, have reimbursed the amounts paid under the Individual and Family Assistance Act (chapter A-13.1.1) or the Immigration and Refugee Protection Act (S.C. 2001, c. 27); and (5) have registered charity status in accordance with the Income Tax Act (R.S.C. 1985, c. 1 (5th Suppl.)).