18. The returns mentioned in section 11 and in paragraphs a, b, c, d, e, f, g and h of section 15 shall be certified by an actuary.
Nevertheless, an accountant or a representative authorized by the insurer of the plan, by the trust company acting as administrator thereof, or by the Minister of Labour of Canada, as the case may be, may certify the returns in respect of:
(a) an insured plan;
(b) a money purchase plan under which the cost of all benefits is paid to an insurer on or before retirement.
R.R.Q., 1981, c. R-17, r. 1, s. 18.