52. Entities subject to this Act are not required to report a payment that is made to any of the following payees before 1 June 2017:
(1) the Kativik Regional Government;
(2) a Native nation represented by all the band councils, or councils in the case of northern villages, of the communities forming the Native nation, the Makivik Corporation, the Cree Nation Government, a Native community represented by its band council, a group of communities so represented or, in the absence of such councils, any other Native group;
(3) a body established by at least two Native groups referred to in paragraph 2; and
(4) any board, commission, trust or corporation or other body that exercises, or is established to exercise, powers or duties of government for any body referred to in any of paragraphs 1 to 3.