8. For the purposes of subparagraphs b and d of the second paragraph of section 6 and paragraph d of section 7,
(a) accounts receivable or payable between a travel agent and a person, association or partnership to which the agent is related or over which the agent exercises control are excluded from the calculation of the working capital;
(b) financial statements prepared by a travel agent providing services to persons domiciled outside Québec through a travel enterprise situated outside Québec must indicate the amount of the sums collected from those persons;
(c) financial statements must indicate separately the amount of the sales of tourist services subject to the contribution to the Fonds d’indemnisation des clients des agents de voyages and the amount of the sales of tourist services performed through another travel agent;
(d) financial statements must contain an auditor’s certificate or a review engagement report;
(e) financial statements and what must accompany them must have been prepared by an accountant who is a member of a professional order of accountants recognized in Canada.