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 The amounts in the reserve account may be withdrawn only in the cases listed below and only by cheque made out to the persons identified in each case:(a) the consumer or repair man, in order to pay a claim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.