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

Full text
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.