B-1.1, r. 8 - Regulation respecting the guarantee plan for new residential buildings

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53. Where the depositary of the reserve account is a trust company, the manager may also choose the investments to be made with those funds. In that case, the funds may be invested only by the trust company and only in bonds or other debt securities issued or guaranteed by Québec, Canada or a province of Canada, the United States of America or any of its member states, the International Bank for Reconstruction and Development, a municipality or a school board in Canada or a fabrique in Québec, or in deposit accounts or deposit certificates of a financial institution for a term not to exceed 5 years.
All income from the reserve account shall be paid at least annually.
O.C. 841-98, s. 53.