In indicating that a provincial Crown corporation was not required to file a T2 return, CRA stated:
This position also applies to the forms that must be filed with the T2 return, including Form T106: Information Return of Non-Arm's Length Transactions with Non-Residents. … With respect to wholly-owned subsidiaries of XXXXXXXXXX, we are of the view that it must be determined whether such subsidiaries for the Quebec public administration purposes are Crown corporations.
To obtain confirmation that a wholly-owned subsidiary XXXXXXXXXX is a Crown corporation, we suggest that you contact the Ministère des Ressources naturelles et de la Faune du Québec, which is responsible for XXXXXXXXXX.