96R16. Security shall be kept by the Minister for the entire validity period of the registration certificate or the permit issued under a fiscal law.
However, if, upon the expiry of 2 years calculated from the date on which security is remitted or the date on which additional security is remitted, whichever is later, the person to the benefit of whom the security was furnished has filed all the returns and reports that the person is required to file under a fiscal law or a regulation made thereunder and if the person does not owe an amount exigible under a fiscal law, the security and any additional security shall be remitted to that person by the Minister.
O.C. 385-95, s. 4; O.C. 1693-95, s. 4; O.C. 1466-98, s. 25.