Consolidated Statutes and Regulations
Consolidated Statutes
Consolidated Regulations
Annual Statutes and Regulations
Annual Statutes
Annual Regulations
Additional information
Québec Official Publisher
What’s new?
Information note
Policy of the Minister of Justice
Laws: Amendments
Laws: Provisions not in force
Laws: Provisions brought into force
Annual Statutes: PDF versions since 1996
Regulations: Amendments
Annual Regulations: PDF versions since 1996
Court Decisions
T-11.2, r. 4 - Regulation respecting remunerated passenger transportation by automobile
Section 23
Disposition versions
23. In addition to the documents referred to in section 31 of the Act, a legal person that wishes to operate a transportation system must include its non-consolidated financial statements in its authorization application.
If the legal person has not yet completed a fiscal year since beginning its activities, it must include in its application an opening balance sheet and forecasted financial statements for its first year of existence, showing that its financial objectives are based on reasonable and probable hypotheses. The documents must be prepared by a chartered professional accountant.
In force: 2020-10-10
23. In addition to the documents referred to in section 31 of the Act, a legal person that wishes to operate a transportation system must include its non-consolidated financial statements in its authorization application.
If the legal person has not yet completed a fiscal year since beginning its activities, it must include in its application an opening balance sheet and forecasted financial statements for its first year of existence, showing that its financial objectives are based on reasonable and probable hypotheses. The documents must be prepared by a chartered professional accountant.
