P-40.1, r. 3 - Regulation respecting the application of the Consumer Protection Act

Section 94.1 Disposition versions

2018-01-11

94.1. An initial application for a merchant’s permit to offer or make a contract of additional warranty must be accompanied by:

(a)  if the merchant is already operating, the financial statements for the last fiscal year of the business prepared according to generally accepted accounting principles and including an auditor’s report or a review engagement report;

(b)  if the merchant has not begun his operations, financial forecasts and an opening balance sheet prepared by an accountant who is a member of the professional order governed by the Professional Code (chapter C-26).

O.C. 1978-85, s. 5; O.C. 1244-2017, s. 9.

2012-09-01

94.1. An initial application for a merchant’s permit to offer or make a contract of additional warranty must be accompanied by:

(a)  if the merchant is already operating, the financial statements for the last fiscal year of the business prepared according to generally accepted accounting principles and audited according to generally accepted auditing standards;

(b)  if the merchant has not begun his operations, financial forecasts and an opening balance sheet prepared by an accountant who is a member of the professional order governed by the Professional Code (chapter C-26).

O.C. 1978-85, s. 5.