4. For the purposes of this Act, a legal person is resident in Québec if it is validly constituted, regardless of the manner or place of its constitution and
(1) in the case of a legal person with share capital, more than 50% of the voting shares of its capital stock are owned by one or more persons resident in Québec and more than one-half of its directors are natural persons resident in Québec;
(2) in the case of a legal person without share capital, more than one-half of its members are resident in Québec; and
(3) it is not directly or indirectly controlled by one or more non-residents.