4. For the purposes of the Act, a venture capital legal person is a legal person other than the company constituted under the Act to establish the Fonds de solidarité des travailleurs du Québec (F.T.Q.) (chapter F-3.2.1) and other than a legal person the shares of whose share capital have already given entitlement to a deduction under the Taxation Act (chapter I-3) with respect to the Stock Savings Plan:
(1) whose activity consists primarily in acquiring shares of the share capital of other legal persons and in granting them unsecured loans, and
(2) whose investments mentioned in subparagraph 1 are for the most part made in legal persons carrying on business mainly in Québec whose shares are not listed on a stock exchange, such investments providing participation in management by the legal person and being at least 5 in number, or
(3) any other legal person recognized as such by the Government.