D-12 - Business Concerns Records Act

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1. In this Act, the following words mean:
(a)  document : any account, balance sheet, statement of receipts and expenditure, profit and loss statement, statement of assets and liabilities, inventory, report and any other writing or material forming part of the records or archives of a business concern;
(b)  concern : any business concern in Québec;
(c)  requirement : any demand, direction, order, subpoena or summons.
R. S. 1964, c. 278, s. 1.