A-6.002, r. 1 - Regulation respecting fiscal administration

Full text
96R15. Security or additional security required by the Minister under section 17.2, 17.3 or 17.4 of the Act as a condition of issue or continuance in force of a registration certificate or permit issued under a fiscal law is validly constituted by remitting to the Minister:
(a)  (paragraph revoked);
(b)  a certified cheque made out to the Minister;
(c)  bearer bonds issued by the Gouvernement du Québec or the Government of Canada, by a municipality in Québec, by another body performing a governmental function in Québec or by a corporation, commission or association whose shares, capital or property are 90% owned by the Gouvernement du Québec, by the Government of Canada or by a municipality in Québec;
(d)  a letter of guarantee or claim that is irrevocable and solidary with a waiver of the benefits of division and discussion and that is issued by a financial institution that has its head office or a place of business in Québec.
O.C. 385-95, s. 4; O.C. 1693-95, s. 4; O.C. 1466-98, s. 24; O.C. 390-2012, s. 7.