The following are considered grantors:

• the federal government, a provincial government or a municipality;
• a corporation that is controlled by a government or by a municipality and that has as one of its main purposes the funding of charitable or non-profit activities;
• a trust, board, commission or other body that is established by a government, a municipality or a corporation (as described above) and that has as one of its main purposes the funding of charitable or non-profit activities; and
• an Indian band within the meaning of any federal law.