P-40.1, r. 3 - Regulation respecting the application of the Consumer Protection Act
173.1. The amounts in the reserve account may be withdrawn only in the cases listed below and only by cheque made out to the persons identified in each case:
(a) the consumer or repair man, in order to pay a claim arising from a contract of additional warranty in respect of which a sum was deposited in that account;
(b) the consumer, in order to refund the sums due to following the dissolution or cancellation of a contract of additional warranty in respect of which a sum was deposited in that account;
(c) the merchant, in order to pay him the interest accrued on the amounts in that account or to remit to him an excess amount pursuant to section 172.