21. The seller must deposit in trust, in Québec, with the depositary any amount received as partial or total payment for a prearranged funeral services contract, within forty-five days of receiving the amount.
A seller is not, however, required to deposit in trust
(1) an amount representing 10% or less of the price of goods and services under the contract which have not been provided;
(2) the amount representing the price of goods and services already provided and any charge exigible under federal or provincial law.