D-9.2, r. 19 - Regulation respecting the keeping and preservation of books and registers

Section 1 Disposition versions

2012-09-01

1. All firms shall maintain and keep up to date at their establishments in Québec, and independent representatives or independent partnerships at a location which serves as their establishments in Quebec, the following books and registers:

(1)  accounting books and other accounting registers required for the registration of transactions it or he effects in connection with its or his activities;

(2)  if they receive or collect amounts on behalf of others, a register pertaining to the separate account.

Decision 99.05.76, s. 1.