10. A debtor, under a fiscal law, or any other person may give in guarantee for the payment of the debt, real or personal security which the Minister may accept.
The Minister shall accept the security where the debt of which it guarantees payment is contested or appealed and the security meets the requirements prescribed by regulation.
The Minister shall also accept the security where the terms and conditions of repayment of the debt are accepted according to the criteria prescribed by regulation and the security meets the requirements prescribed by regulation.
The security is given in favour of Her Majesty in right of Québec and the Minister may grant a discharge for it.
1972, c. 22, s. 10; 1977, c. 5, s. 14; 1985, c. 25, s. 167.