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A-25, r. 15 - Regulation respecting income

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Updated to 1 January 2024
This document has official status.
chapter A-25, r. 15
Regulation respecting income
Automobile Insurance Act
(chapter A-25, ss. 59 and 195).
This Regulation remains in force and continues to apply to persons who have suffered bodily injury before 1 January 1990. (1989, chapter 15, s. 23; 1995, chapter 55, s. 7)
DIVISION I
DEFINITION
1. In this Regulation, unless otherwise indicated by the context, “Act” means the Automobile Insurance Act (chapter A-25).
R.R.Q., 1981, c. A-25, r. 11, s. 1.
DIVISION II
RULES RESPECTING INCOME
§ 1.  — Regular employment
2. A victim may be considered to hold a regular employment when he works at least 30 hours in a standard week in a continual fashion on an annual basis.
R.R.Q., 1981, c. A-25, r. 11, s. 2.
§ 2.  — Gross income
3. The real gross income of a victim who is an employee is:
(1)  the total salaries, wages, hires, and commissions which he had the right to receive on a regular basis for the employment he held at the time of the accident; and
(2)  the total of the following benefits insofar as they were regularly received, if he does not receive them as a result of the accident:
(a)  bonus;
(b)  premiums;
(c)  gratuities;
(d)  raising for overtime, when the terms of employment necessitate it;
(e)  profit-sharing; and
(f)  the cash value of the personal use of a motor vehicle or dwelling provided by his employer;
computed on an annual basis.
R.R.Q., 1981, c. A-25, r. 11, s. 3.
4. The real gross income of a victim who, at the time of the accident, is self-employed, is the greater of the following amounts:
(1)  the business income realized by the victim during the 12 months preceding the date of the accident;
(2)  the average of the business income realized by the victim during the 3 fiscal years preceding the year of the accident;
(3)  the business income realized during his last complete fiscal year preceding the date of the accident.
The business income is composed of the total income, fees and commissions that the self-employed worker customarily received, minus the sums he spent during the year to earn them in accordance with the Taxation Act (chapter I-3), excluding the portion of depreciation he used to earn his business income.
R.R.Q., 1981, c. A-25, r. 11, s. 4.
5. For the purposes of section 19 of the Act, if at the time of the accident, the victim holds at least one regular full-time employment, his real gross income is equal to the total income of his different employments calculated according to sections 3 and 4.
R.R.Q., 1981, c. A-25, r. 11, s. 5.
6. When the Société takes into account exceptional circumstances as set forth in section 19 of the Act, the computing of the victim’s gross income is done according to sections 7 to 10, with the necessary modifications.
R.R.Q., 1981, c. A-25, r. 11, s. 6.
7. For the purposes of section 20 of the Act, the presumptive gross income of a victim who, at the time of the accident, holds a casual or part-time employment which corresponds to the employment that the Société determined for him, is the gross income earned by the victim from this employment, computed according to sections 3 or 4, projected on an annual basis and readjusted according to the adjustment factor foreseen in Schedule 1.
S.Q., 1990, c. 19, s. 11.
8. For the purposes of section 20 of the Act, the presumptive gross income of a victim who, at the time of the accident, holds no employment or holds a casual or a part-time employment which does not correspond to the employment that the Société determined for him but who, in the 5 years preceding the day of the accident, held at least one employment corresponding to the one determined for him by the Société, is the gross income, computed according to sections 3 or 4, earned by the victim in his last employment which corresponded to the one determined by the Société, projected on an annual basis, indexed following the method indicated in Schedule 2 and readjusted according to the adjustment factor foreseen in Schedule 1.
R.R.Q., 1981, c. A-25, r. 11, s. 8.
9. For the purposes of section 20 of the Act, the presumptive gross income of a victim who, at the time of the accident, holds no employment and who did not, in the 5 years preceding the day of the accident, hold an employment corresponding to the one determined for him by the Société, is the gross income foreseen in Schedule 3 which corresponds to the employment determined by the Société and readjusted according to the adjustment factor foreseen in Schedule 1.
R.R.Q., 1981, c. A-25, r. 11, s. 9.
10. For the purposes of section 20 of the Act, the presumptive gross income of a victim who, at the time of the accident, holds a part-time or a casual employment which does not correspond to the employment determined for him by the Société and who did not, in the 5 years preceding the day of the accident, hold an employment corresponding to the one determined for him by the Société, is the gross income foreseen in Schedule 3 which corresponds to the employment determined by the Société and readjusted according to the adjustment factor foreseen in Schedule 1.
R.R.Q., 1981, c. A-25, r. 11, s. 10.
§ 3.  — Net income
11. The net income is computed by subtracting from the gross income calculated in accordance with subdivision 2 the amount, the premium and the contributions contemplated in section 27 of the Act and computed in accordance with sections 12 to 14.
R.R.Q., 1981, c. A-25, r. 11, s. 11.
12. To compute the amount equivalent to the income taxes according to the tables established under the Taxation Act (chapter I-3) and the Income Tax Act (S.C. 1970-71-72, c. 63), taxable income is the gross income computed in accordance with subdivision 2, minus:
(1)  the employee’s yearly premium payable under the Unemployment Insurance Act (R.S.C. 1985, c. U-1) and determined in accordance with section 14;
(2)  the yearly contributions applicable under the Act respecting the Québec Pension Plan (chapter R-9) and determined in accordance with section 14;
(3)  the annual amount of an alimentary pension actually being paid at the time of the accident, the deduction of which is permitted under the Taxation Act and the Income Tax Act, subject to the following maxima:
(a)  when the victim’s total income does not exceed the maximum gross income provided for by the Act, the total pension amount must be deducted; or
(b)  when the victim’s total income exceeds the maximum gross income provided for by the Act, only the amount obtained by multiplying fraction of the maximum gross income provided for by the Act over the victim’s total income must be deducted;
(4)  the personal exemption;
(5)  the married person’s exemption in cases where the victim has a spouse, without taking into account the latter’s income;
(6)  the exemption equivalent to the married person’s exemption when applicable under the Taxation Act or the Income Tax Act, if not already deducted, without taking into account the dependant’s income and, in cases where more than one person may be considered for such exemption, by choosing the person for which the dependant’s exemption is the lowest; and
(7)  the dependant’s exemption, when applicable under the Taxation Act and the Income Tax Act, without taking into account the dependant’s income, and excluding persons for whom a married person’s exemption, an exemption equivalent to the married person’s exemption or an alimentary pension has already been deducted.
The exemption amounts are those prescribed in the Taxation Act and the Income Tax Act. However, they must be computed taking into account the definition of spouse under subsection 7 of section 1 of the Act, and that of dependant under subsection 20 of section 1 of the Act.
The amount equivalent to the income tax is equal to the amount of income tax payable in accordance with the income tax tables taking into account the taxable income determined in the first paragraph.
R.R.Q., 1981, c. A-25, r. 11, s. 12.
13. In order to compute the employee’s yearly premium payable under the Unemployment Insurance Act, 1971 (S.C. 1970-71-72, c. 48), a victim is deemed to hold insurable employment within the meaning of the Unemployment Insurance Act, 1971, without considering the exceptions prescribed in the said Act.
R.R.Q., 1981, c. A-25, r. 11, s. 13.
14. In order to compute the yearly contribution applicable under the Act respecting the Québec Pension Plan (chapter R-9), a victim is deemed to hold, at his employer’s, a pensionable employment pursuant to the Québec Pension Plan, without considering the exceptions prescribed in the said Act.
R.R.Q., 1981, c. A-25, r. 11, s. 14.
15. The net income determined in accordance with sections 12 to 14 must be revised on the date when the deductions provided for in subsections 3, 5, 6 and 7 of section 12 must be made or must cease to be made from the gross income, as the case may be.
R.R.Q., 1981, c. A-25, r. 11, s. 15.
DIVISION III
GROSS INCOME FOR THE PURPOSES OF SECTIONS 31 AND 32 OF THE ACT
16. For the purposes of sections 31 and 32 of the Act, when the victim obtains or returns to an employment or when he is able to hold an employment, the gross income of this employment is computed in the manner provided for in sections 3 to 5, with the necessary modifications.
R.R.Q., 1981, c. A-25, r. 11, s. 16.
DIVISION IV
MISCELLANEOUS RULES
17. The victim’s employer must provide the Société with an attestation of the salary of the victim using the form prescribed for that purpose.
The employer must, within 6 days after receiving it, mail such form to the Société or leave it at one of the offices of the Société.
R.R.Q., 1981, c. A-25, r. 11, s. 17.
ADJUSTMENT OF INCOME
(1) The adjustment provided for in sections 7 to 10 is computed according to the following table:
Evaluation of the holding Adjustment factors
of an employment applicable applicable annually during
annually during the the reference period, in
reference period percentage
(rounded annually to
the nearest tenth)


0% (total absence) 20

10% 18

20% 16

30% 14

40% 12

50% 10

60% 08

70% 06

80% 04

90% 02

100% (i.e. regular employment) 00
The 5 years preceding the day of the accident constitute the reference period.
However, the victim must not be penalized in the adjustment of his income for the time, within the reference period, during which he was unable to hold an employment.
The evaluation of the holding of an employment does not take into account the fact that this employment is or is not the one determined by the Société.
2. (1) For the purposes of sections 7 and 8, the adjustment factor is applied as follows:
RBRR —(RBRR × total of adjustment factors) = RBP
RBRR being the victim’s gross income projected on an annual basis
RBP being the presumptive gross income.
2) For the purposes of sections 9 and 10, the adjustment factor is applied as follows:
RBA3 —(RBA3 × total of adjustment factors) = RBP
RBA3 being the gross income taken from Schedule 3
RBP being the presumptive gross income.
(3) There are 2 exceptions to the application of the adjustment factor:
1) The reference period may be shorter than 5 years when the victim has not been available to hold employment for a period of 5 years, the availability to hold employment being calculated from the termination of studies.
In such a case, if the reference period is composed of one or several complete years and a fraction of a year, for the purposes of applying the income adjustment factor, this fraction of a year represents a full year and the number of months without employment during this fraction of a year is the number of months without employment during the complete year.
2) In the application of sections 7 to 10, no adjustment factor is subtracted when the victim, at the time of the accident, is without employment since less than a year or held a casual or a part-time employment since less than a year, and:
(a) always held a regular full time employment for the rest of the reference period; or
(b) the reference period is shorter than a year.
(4) However, notwithstanding the result of the application of the adjustment factor according to the method indicated in this Schedule, the presumptive gross income foreseen in section 20 of the Act may never be less than $5,000.
R.R.Q., 1981, c. A-25, r. 11, Sch. 1.
The indexation provided for in section 8 is computed as follows:
RBRR × indexation factor = RPB
RBRR being the real gross income earned by the victim in his last employment corresponding to the one
which the Société determined for him, and projected on an annual basis;
RPB being the basic presumed income which should be readjusted according to the adjustment factor
provided for in Schedule 1.
The indexation factor is obtained from the following chart:


Terminating year of the determined employment

1987
1986
1985
1984
1983
1982
1981
1980
1979
1978
1977
1976
1975
1974
1973
Year of accident
1978
1.103
1.255
1.453
1.577
1.698

1979
1.089
1.201
1.367
1.583
1.718

1980
1.075
1.171
1.291
1.469
1.701

1981
1.095
1.177
1.282
1.414
1.609

1982
For the years of accident subsequent to 1981, the indexation factor is calculated as follows:

1983
RHM for the year of accident
: Indexation factor
RHM for the terminating year of the determined employment
1984

1985

1986
RHM being the yearly average computed on the basis of the average weekly earnings of the industrial composite in Québec as established by Statistics Canada for each of the 12 months preceding 1 July of the year preceding either the year of accident or the terminating year of the determined employment, as the case may be.

1987

1988
R.R.Q., 1981, c. A-25, r. 11, Sch. 2.
SCHEDULE 3
(ss. 9 and 10)
GROSS INCOME CHART
(1) For the purposes of applying sections 9 and 10, the gross income corresponding to the employment determined by the Société is the one indicated on the chart appearing below.
(2) The rates provided for each of the employments are in relation to the victim’s experience in the holding of the employment which the Société determined for him according to the following criteria:
Sections A, E and F
Rate 3: less than 3 years of experience;
Rate 2: 3 or more years of experience but less than 7 years of experience;
Rate 1: 7 or more years of experience.
Sections B, C and D
Rate 4: less than 3 years of experience;
Rate 3: 3 or more years of experience but less than 7 years of experience;
Rate 2: 7 or more years of experience but less than 12 years of experience;
Rate 1: 12 or more years of experience.
(3) On 1 March of each year, as of 1 March 1982, the gross income rates appearing in this chart are indexed by an indexation factor obtained as follows:
RHM of the new year
________________________: Indexation factor
RHM of the previous year
RHM being the yearly average computed on the basis of the average weekly earnings of the industrial composite in Québec as established by Statistics Canada for each of the 12 months preceding 1 July of the year preceding either the new year or the previous year, as the case may be.
Then, the rate is rounded to the nearest dollar.
In the application of sections 9 and 10, the rate which the Société must use is the one in force on the day of the accident.
____________________________________________________________________________________
| | | |
Code | Employment (Section A) | 3 | 2 | 1
_____|___________________________________________________|________|________|________
| | | |
002 | Administrator - Class I | 43 176 | 51 408 | 59 640
_____|___________________________________________________|________|________|________
| | | |
004 | Administrator - Class II | 38 719 | 46 738 | 54 208
_____|___________________________________________________|________|________|________
| | | |
006 | Administrator - Class III | 35 697 | 42 494 | 49 290
_____|___________________________________________________|________|________|________
| | | |
008 | Administrator - Class IV | 32 450 | 38 634 | 44 817
_____|___________________________________________________|________|________|________
| | | |
010 | Department Head | 29 018 | 34 869 | 40 721
_____|___________________________________________________|________|________|________
____________________________________________________________________________________
| | | | |
Code | Employment (Section B) | 4 | 3 | 2 | 1
_____|__________________________________________|________|________|________|________
| | | | |
102 | Actuary | 16 173 | 23 192 | 31 157 | 40 492
_____|__________________________________________|________|________|________|________
| | | | |
104 | Cultural agent, artist and writer | 15 594 | 20 873 | 26 939 | 32 620
_____|__________________________________________|________|________|________|________
| | | | |
106 | Personnel officer | 16 485 | 22 764 | 29 600 | 36 384
_____|__________________________________________|________|________|________|________
| | | | |
108 | Agronomist | 15 702 | 20 910 | 28 040 | 34 604
_____|__________________________________________|________|________|________|________
| | | | |
110 | Analyst | 16 485 | 22 754 | 30 499 | 36 223
_____|__________________________________________|________|________|________|________
| | | | |
112 | Architect and town-planner | 16 485 | 22 754 | 30 499 | 36 223
_____|__________________________________________|________|________|________|________
| | | | |
114 | Surveyor | 16 485 | 22 754 | 30 499 | 36 223
_____|__________________________________________|________|________|________|________
| | | | |
116 | Lawyer and notary | 17 037 | 22 500 | 32 381 | 39 096
_____|__________________________________________|________|________|________|________
| | | | |
118 | Librarian | 15 058 | 19 951 | 25 900 | 29 492
_____|__________________________________________|________|________|________|________
| | | | |
120 | Biologist and biochemist | 15 807 | 21 353 | 28 356 | 35 035
_____|__________________________________________|________|________|________|________
| | | | |
122 | Chemist | 16 485 | 22 754 | 30 499 | 36 227
_____|__________________________________________|________|________|________|________
| | | | |
124 | Accountant | 15 807 | 21 353 | 28 356 | 35 035
_____|__________________________________________|________|________|________|________
| | | | |
126 | Dentist | 25 546 | 29 278 | 35 834 | 40 332
_____|__________________________________________|________|________|________|________
| | | | |
128 | Economist | 16 126 | 22 703 | 30 636 | 36 384
_____|__________________________________________|________|________|________|________
| | | | |
132 | Kindergarten, elementary or secondary | | | |
| school teacher | 13 240 | 15 427 | 19 327 | 24 802
_____|__________________________________________|________|________|________|________
| | | | |
134 | Teacher (college level) | 15 687 | 18 277 | 22 783 | 29 385
_____|__________________________________________|________|________|________|________
| | | | |
136 | Geographer | 16 126 | 22 704 | 30 636 | 36 384
_____|__________________________________________|________|________|________|________
| | | | |
138 | Geologist | 16 485 | 22 754 | 30 499 | 36 227
_____|__________________________________________|________|________|________|________
| | | | |
140 | Engineer | 16 485 | 22 754 | 30 499 | 36 227
_____|__________________________________________|________|________|________|________
| | | | |
142 | Mathematician and statistician | 16 485 | 22 754 | 30 499 | 36 227
_____|__________________________________________|________|________|________|________
| | | | |
144 | Physician | 31 902 | 38 905 | 44 030 | 49 478
_____|__________________________________________|________|________|________|________
| | | | |
146 | Clergyman | 15 594 | 19 701 | 20 873 | 29 965
_____|__________________________________________|________|________|________|________
| | | | |
148 | Pharmacist | 20 721 | 23 779 | 29 652 | 35 217
_____|__________________________________________|________|________|________|________
| | | | |
150 | Physicist | 16 485 | 22 754 | 30 505 | 36 223
_____|__________________________________________|________|________|________|________
| | | | |
152 | Teacher (University level) | 22 450 | 24 735 | 30 469 | 36 091
_____|__________________________________________|________|________|________|________
| | | | |
154 | Sociologist and political scientist | 16 126 | 22 704 | 30 636 | 36 384
_____|__________________________________________|________|________|________|________
| | | | |
156 | Nutrition expert | 15 058 | 19 951 | 25 900 | 29 492
_____|__________________________________________|________|________|________|________
| | | | |
158 | Communications expert | 15 594 | 20 873 | 26 939 | 32 620
_____|__________________________________________|________|________|________|________
| | | | |
160 | Physical readaption expert | 15 058 | 19 951 | 25 900 | 29 492
_____|__________________________________________|________|________|________|________
| | | | |
162 | Managerial sciences expert | 15 807 | 21 353 | 28 356 | 35 034
_____|__________________________________________|________|________|________|________
| | | | |
164 | Behavioral sciences expert | 16 482 | 22 754 | 30 499 | 36 223
_____|__________________________________________|________|________|________|________
| | | | |
166 | Legal sciences expert | 16 126 | 22 704 | 30 636 | 36 384
_____|__________________________________________|________|________|________|________
| | | | |
168 | Educational sciences expert | 16 485 | 22 754 | 30 499 | 36 223
_____|__________________________________________|________|________|________|________
| | | | |
170 | Community services expert | 15 594 | 20 873 | 26 939 | 32 620
_____|__________________________________________|________|________|________|________
| | | | |
172 | Veterinarian | 19 575 | 22 322 | 28 065 | 34 604
_____|__________________________________________|________|________|________|________
____________________________________________________________________________________
| | | | |
Code | Employment (Section C) | 4 | 3 | 2 | 1
_____|__________________________________________|________|________|________|________
| | | | |
202 | Library technician | 12 319 | 15 339 | 18 158 | 21 397
_____|__________________________________________|________|________|________|________
| | | | |
204 | Nurse | 14 481 | 16 430 | 18 784 | 21 466
_____|__________________________________________|________|________|________|________
| | | | |
206 | Airplane pilot | 23 798 | 25 257 | 26 518 | 36 537
_____|__________________________________________|________|________|________|________
| | | | |
208 | Management technician | 12 578 | 14 359 | 17 138 | 23 198
_____|__________________________________________|________|________|________|________
| | | | |
210 | Agricultural technician | 12 578 | 14 359 | 17 138 | 23 198
_____|__________________________________________|________|________|________|________
| | | | |
212 | Graphic and applied arts technician | 12 578 | 14 359 | 17 138 | 23 198
_____|__________________________________________|________|________|________|________
| | | | |
214 | Dietetics technician | 14 189 | 15 704 | 17 956 | 20 547
_____|__________________________________________|________|________|________|________
| | | | |
216 | Electrotechnology technician | 12 578 | 14 381 | 17 138 | 23 198
_____|__________________________________________|________|________|________|________
| | | | |
218 | Motorized equipment | 12 578 | 14 381 | 17 138 | 23 198
_____|__________________________________________|________|________|________|________
| | | | |
220 | Industrial engineering technician | 12 578 | 14 381 | 17 138 | 23 198
_____|__________________________________________|________|________|________|________
| | | | |
222 | Information technician | 12 319 | 14 039 | 16 699 | 19 798
_____|__________________________________________|________|________|________|________
| | | | |
224 | Computer technician | 12 979 | 15 279 | 18 798 | 24 797
_____|__________________________________________|________|________|________|________
| | | | |
226 | Legal technician | 12 578 | 14 359 | 17 138 | 23 198
_____|__________________________________________|________|________|________|________
| | | | |
228 | Laboratory technician | 14 238 | 15 758 | 18 018 | 23 198
_____|__________________________________________|________|________|________|________
| | | | |
230 | Outdoors technician | 14 238 | 15 758 | 18 018 | 23 198
_____|__________________________________________|________|________|________|________
| | | | |
232 | Humanities technician | 12 536 | 14 309 | 17 080 | 20 347
_____|__________________________________________|________|________|________|________
____________________________________________________________________________________
| | | | |
Code | Employment (Section D) | 4 | 3 | 2 | 1
_____|__________________________________________|________|________|________|________
| | | | |
302 | Office clerk | 10 459 | 11 818 | 13 879 | 18 038
_____|__________________________________________|________|________|________|________
| | | | |
304 | Secretary’s staff | 10 459 | 11 919 | 13 579 | 18 618
_____|__________________________________________|________|________|________|________
| | | | |
306 | Other office personnel | 10 499 | 11 759 | 13 718 | 17 298
_____|__________________________________________|________|________|________|________
____________________________________________________________________________________
| | | |
Code | Employment (Section E) | 3 | 2 | 1
_____|___________________________________________________|________|________|________
| | | |
402 | Peace officer | 10 319 | 12 698 | 14 299
_____|___________________________________________________|________|________|________
| | | |
404 | Civil protection agent | 15 660 | 19 072 | 23 660
_____|___________________________________________________|________|________|________
| | | |
406 | Soldier | 10 297 | 10 297 | 10 297
_____|___________________________________________________|________|________|________
| | | |
408 | Police officer | 17 515 | 22 990 | 24 857
_____|___________________________________________________|________|________|________
| | | |
410 | Food and hotel trade worker | 11 385 | 14 893 | 20 653
_____|___________________________________________________|________|________|________
| | | |
412 | Sales worker | 13 050 | 14 393 | 15 736
_____|___________________________________________________|________|________|________
| | | |
414 | Maintenance and personal care worker | 11 724 | 13 415 | 14 032
_____|___________________________________________________|________|________|________
| | | |
416 | Leisure, education and research worker | 11 099 | 13 879 | 15 518
_____|___________________________________________________|________|________|________
| | | |
418 | Health care worker | 10 960 | 13 313 | 16 212
_____|___________________________________________________|________|________|________
| | | |
420 | Transportation worker | 14 019 | 15 110 | 16 875
_____|___________________________________________________|________|________|________
| | | |
422 | Communications worker | 11 150 | 12 762 | 16 064
_____|___________________________________________________|________|________|________
| | | |
424 | Salesman | 16 678 | 18 193 | 22 231
_____|___________________________________________________|________|________|________
____________________________________________________________________________________
| | | |
Code | Employment (Section F) | 3 | 2 | 1
_____|___________________________________________________|________|________|________
| | | |
502 | Electrician | 13 301 | 17 765 | 21 432
_____|___________________________________________________|________|________|________
| | | |
504 | Mechanic | 13 301 | 17 947 | 22 525
_____|___________________________________________________|________|________|________
| | | |
506 | Carpenter | 14 986 | 16 968 | 19 747
_____|___________________________________________________|________|________|________
| | | |
508 | Equipment operator | 13 802 | 15 623 | 20 521
_____|___________________________________________________|________|________|________
| | | |
510 | Tradesman worker | 14 098 | 16 649 | 16 649
_____|___________________________________________________|________|________|________
| | | |
512 | Construction worker | 13 591 | 15 852 | 19 747
_____|___________________________________________________|________|________|________
| | | |
514 | Outdoors worker | 14 098 | 14 872 | 18 562
_____|___________________________________________________|________|________|________
| | | |
516 | Factory or Shop worker | 12 573 | 16 376 | 19 815
_____|___________________________________________________|________|________|________
| | | |
518 | Non Specialized worker | 12 573 | 12 573 | 15 579
_____|___________________________________________________|________|________|________
| | | |
520 | Unskilled labour (light work) | 8 377 | 8 377 | 8 377
_____|___________________________________________________|________|________|________
R.R.Q., 1981, c. A-25, r. 11, Sch. 3; S.Q., 1990, c. 19, s. 11; R.R.Q., 1981, c. A-25, r. 11.
REFERENCES
R.R.Q., 1981, c. A-25, r. 11
S.Q. 1990, c. 19, s. 11
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