—and ever, honestly. These are legal concepts. Normally if you want to know the nature of any entity, you will have at least a law clerk to a bit of research to determine whether it's a company in Canada, a foreign business registered in Canada, a co-op, or whatever other form of entity that can exist. The act doesn't provide any guidance there, so I don't think it's fair to ask electoral official poll workers to do that analysis and come to a reliable conclusion.
On May 7th, 2015. See this statement in context.