Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

A-6 - Financial Administration Act

Table of contents
Occurrences0
Current Version
Full text
Updated to 1 October 2000
This document has official status.
chapter A-6
Financial Administration Act
DIVISION I
MINISTÈRE DES FINANCES
1. The Minister of Finance, hereinafter called “the Minister”, shall have charge of the direction and administration of the Ministère des Finances.
1970, c. 17, s. 1; 1977, c. 5, s. 14.
2. The functions of the Minister shall be:
(a)  to carry out research and to advise the Government in matters of economic, fiscal and budgetary policy;
(b)  to prepare the Budget Speech and deliver it in the National Assembly;
(c)  to manage the consolidated revenue fund and the public debt;
(d)  to see to the preparation of the public accounts;
(e)  to superintend, control and manage everything connected with the financial affairs of the Government and not assigned by law or by order of the Government to the Conseil du trésor, another department or the Auditor General;
(f)  to control and direct the General Deposit Office of Québec;
(g)  to carry out such other duties as are assigned to him by any other act or by the Government.
1970, c. 17, s. 2; 1977, c. 5, s. 14; 2000, c. 8, s. 92.
3. The Government shall appoint a Deputy Minister of Finance.
1970, c. 17, s. 3.
4. Under the direction of the Minister, the Deputy Minister shall have the supervision of the officers and employees of the department; he shall administer its day to day business and exercise the other powers assigned to him by the Government.
1970, c. 17, s. 4.
5. The orders of the Deputy Minister must be carried out in the same manner as those of the Minister; his authority shall be that of the incumbent minister of the department and his official signature shall give force and effect to every document within the jurisdiction of the department.
1970, c. 17, s. 5; 1978, c. 15, s. 140.
6. The other officers and employees necessary for the proper administration of the department shall be appointed and remunerated in accordance with the Public Service Act (chapter F-3.1.1).
1970, c. 17, s. 6; 1978, c. 15, s. 140; 1983, c. 55, s. 161.
7. The respective duties of the officers and employees of the department not expressly defined by law or by the Government shall be determined by the Minister.
1970, c. 17, s. 7.
8. Subject to the other provisions of this act, no deed, document or writing shall bind the department or be attributed to the Minister unless it is signed by him, by the Deputy Minister or by an officer and only, as regards the latter, to the extent determined by regulation of the Government published in the Gazette officielle du Québec.
The Government may, however, upon such conditions as it fixes, allow the required signature to be affixed by means of an automatic device to such documents as it determines.
The Government may also allow a facsimile of the required signature to be engraved, lithographed or printed on the debentures or other securities issued or guaranteed by Québec, on the coupons attached thereto and on any other document determined by the Government. In the case of such debentures, securities or coupons, the facsimile shall have the same validity as the signature itself; in the other cases, it shall have such validity only if the document is countersigned by a person authorized by the Minister.
1970, c. 17, s. 8; 1982, c. 58, s. 7.
9. Any copy of a document forming part of the records of the department, certified as true by the Minister or the Deputy Minister, shall be authentic and have the same force as the original.
1970, c. 17, s. 9.
9.1. The documents emanating from the department in the custody or possession of financial institutions may be photographically reproduced and be destroyed within the period provided in the retention schedule contemplated in the Archives Act (chapter A-21.1) if the Minister authorizes their destruction.
1982, c. 58, s. 8; 1983, c. 38, s. 58; 1992, c. 57, s. 430.
10. The Minister may, with the authorization of the Government, enter into any agreement with any government or body, consistent with the interests and rights of Québec, to facilitate the carrying out of this Act.
1970, c. 17, s. 10.
11. (Repealed).
1970, c. 17, s. 11; 1987, c. 8, s. 1; 1999, c. 9, s. 5.
11.1. Within six months following the end of each fiscal year, the Minister shall table a report of the activities of his department for that fiscal year in the National Assembly, if it is in session; if it is not sitting, he shall table it within thirty days after the opening of the next session or after resumption.
1978, c. 18, s. 19.
DIVISION II
COMPTROLLER OF FINANCE
12. A Comptroller of Finance and an Assistant Comptroller of Finance shall be appointed to the Ministère des Finances in accordance with the Public Service Act (chapter F-3.1.1).
1970, c. 17, s. 12; 1977, c. 5, s. 14; 1978, c. 15, s. 140; 1983, c. 55, s. 161.
13. The Comptroller of Finance must keep the books of account of the Government; he must also, in accordance with this act, record the financial commitments chargeable to the appropriations and see that such commitments and the payments arising therefrom do not exceed such appropriations and comply with them.
He shall also carry out such other duties as are assigned to him by law.
1970, c. 17, s. 13; 1977, c. 5, s. 14.
Not in force
13.1. Any payment to be made by or on behalf of a public body determined by the Minister and referred to in the second paragraph of section 14.1 to a person who is a debtor of a department, body or special fund referred to in the first paragraph of section 14.1 is subject to governmental compensation.
The Comptroller of Finance shall apply governmental compensation on behalf of the Minister.
The Comptroller, in accordance with the rules prescribed by the Minister, shall advise the public body which intends to make the payment, of the amount in respect of which he is applying governmental compensation and of the fact that such amount must be forwarded to the Minister to be paid into the consolidated revenue fund or, where applicable, into a special fund. He shall also advise the person entitled to the payment, of the compensation being applied.
Compensation shall be suspended where the claim is subject to an allocation procedure under Division IV of Chapter III of the Act respecting the Ministère du Revenu (chapter M-31) or to a compensation procedure applied by the department or body concerned, or where the payment susceptible of compensation belongs to a class determined by the Government.
This section applies notwithstanding section 33 of the Act respecting the Ministère du Revenu.
1996, c. 12, s. 1.
14. The Comptroller shall be entitled to free access to all records, documents and books respecting the financial commitments of each department and of each body designated by the Government the costs of administration of which are paid out of an appropriation voted or included in the estimates.
He shall also have the right to require from any person in the civil service and from any officer or employee of a body contemplated in the first paragraph such information, reports and explanations as he considers necessary for the proper performance of his duties.
1970, c. 17, s. 14.
Not in force
14.1. Every department or body referred to in the first paragraph of section 14 and every special fund shall furnish to the Comptroller, on request, any information necessary for the purposes of sections 13 and 13.1.
Every public body referred to in section 31.1.4 of the Act respecting the Ministère du Revenu (chapter M-31) shall, for the purposes of section 13.1, furnish to the Comptroller, on request, any information relating to payments to be made by the public body.
1996, c. 12, s. 2.
Not in force
14.2. The information referred to in section 14.1 may be furnished by the transfer of information files to be compared, coupled or cross-matched with any other file held by the Comptroller.
Any transfer of an information file under the first paragraph must be authorized by the Minister, the Deputy Minister or the Comptroller of Finance.
The Comptroller shall record in a register the name of the department, body or public body having transferred a file to him in accordance with the first paragraph. Any person who applies therefor shall be given access to the register.
1996, c. 12, s. 2.
Not in force
14.3. The Minister shall prescribe an information transfer procedure and the form of the cross-matching code.
1996, c. 12, s. 2.
Not in force
14.4. The department or body shall advise the debtor of the existence and nature of the claim against him, of the time allotted for payment and of the cross-matching code which will be used in the application of governmental compensation.
1996, c. 12, s. 2.
Not in force
14.5. Compensation shall not be applied before the claim and the payment have been cross-matched by means of the cross-matching code and of at least one other piece of information obtained by the Comptroller.
1996, c. 12, s. 2.
Not in force
14.6. The Comptroller may not communicate information furnished to him in accordance with section 14.1 to anyone other than the Minister of Revenue for the purposes of his powers under Division IV of Chapter III of the Act respecting the Ministère du Revenu (chapter M-31), except with the authorization of the person to whom the information relates or of the person authorized by law to give such authorization on his behalf.
1996, c. 12, s. 2.
Not in force
14.7. The Minister shall establish a master procedure for the management of the exchange of information referred to in sections 13.1 and 14.1 to 14.6. The master procedure shall specify, among other things, the departments, bodies and public bodies concerned, the purpose of such exchange of information, the information transfer techniques and means to be employed, the information involved, the means to be used to ensure confidentiality and the security measures to be applied.
The master procedure shall be submitted to the Commission d’accès à l’information, which shall give its opinion on the master procedure within 30 days of receiving it. It shall apply to all departments, bodies and public bodies named therein as soon as it is approved by the Government.
The master procedure as well as the opinion of the Commission and the instrument evidencing the approval of the Government shall be tabled in the National Assembly within 30 days of approval of the master procedure by the Government if the Assembly is in session or, if it is not sitting, within 30 days of the opening of the next session or of resumption.
The master procedure shall be published in the Gazette officielle du Québec within 30 days of its tabling in the National Assembly.
1996, c. 12, s. 2.
Not in force
14.8. Sections 14, 14.1 and 14.3 shall prevail over any provision of any special Act.
1996, c. 12, s. 2.
Not in force
14.9. Section 14.1 applies notwithstanding sections 68, 68.1 and 70 of the Act respecting Access to documents held by public bodies and the Protection of personal information (chapter A-2.1).
1996, c. 12, s. 2.
15. To enable him to carry out his duties more effectively, the Comptroller of Finance may station a person employed in his service in any department and in any body contemplated in section 14.
1970, c. 17, s. 15.
16. The Comptroller must require every person employed in his service who is charged with the examination of the records, documents or books of a department or body to comply with the rules of secrecy applicable to persons employed in such department or body and to take the oath of discretion provided in Schedule B to the Civil Service Act (chapter F‐3.1).
1970, c. 17, s. 16; 1978, c. 15, s. 140; 1999, c. 40, s. 7.
17. The Comptroller shall be responsible for providing the government departments with the required accounting services.
1970, c. 17, s. 17.
DIVISION III
CONSEIL DU TRÉSOR
18. (Repealed).
1970, c. 17, s. 18; 1977, c. 5, s. 14; 2000, c. 8, s. 93.
19. (Repealed).
1970, c. 17, s. 19; 1977, c. 5, s. 14; 2000, c. 8, s. 93.
20. (Repealed).
1970, c. 17, s. 20; 1977, c. 5, s. 14; 1978, c. 15, s. 133, s. 140; 1983, c. 55, s. 133; 2000, c. 8, s. 93.
21. (Repealed).
1970, c. 17, s. 21; 1977, c. 5, s. 14; 2000, c. 8, s. 93.
22. The Conseil du trésor exercises the powers of the Government in all matters respecting the approval of organization plans for government agencies other than those whose staff is appointed under the Public Service Act (chapter F-3.1.1), the conditions of employment of the staff of the agencies and the staff required for the management of such agencies.
The Conseil du trésor also exercises the powers conferred on the Government regarding the preparation and application of the general administrative policy to be followed in the public service and in the agencies contemplated in the first paragraph.
It also exercises the powers conferred upon the Government under the Act respecting the Civil Service Superannuation Plan (chapter R-12) and the Act respecting the Teachers Pension Plan (chapter R-11), except in the matter of approval or authorization of agreements or understandings, or the retirement of deputy ministers.
1970, c. 17, s. 22; 1977, c. 5, s. 14; 1978, c. 15, s. 128; 1983, c. 55, s. 134; 2000, c. 8, s. 242.
23. (Repealed).
1970, c. 17, s. 23; 1977, c. 5, s. 14; 1996, c. 12, s. 3; 2000, c. 8, s. 93.
24. (Repealed).
1970, c. 17, s. 24; 1977, c. 5, s. 14; 2000, c. 8, s. 93.
25. (Repealed).
1970, c. 17, s. 25; 1977, c. 5, s. 14; 1999, c. 9, s. 6; 2000, c. 8, s. 93.
26. (Repealed).
1970, c. 17, s. 26; 1977, c. 5, s. 14; 2000, c. 8, s. 93.
27. (Repealed).
1970, c. 17, s. 27; 2000, c. 8, s. 93.
28. (Repealed).
1970, c. 17, s. 28; 1977, c. 5, s. 14; 2000, c. 8, s. 93.
28.1. (Repealed).
1996, c. 35, s. 17; 2000, c. 8, s. 93.
28.2. (Repealed).
1996, c. 35, s. 17; 2000, c. 8, s. 93.
28.3. (Repealed).
1996, c. 35, s. 17; 2000, c. 8, s. 93.
28.4. (Repealed).
1996, c. 35, s. 17; 2000, c. 8, s. 93.
28.5. (Repealed).
1996, c. 35, s. 17; 2000, c. 8, s. 93.
28.6. (Repealed).
1996, c. 35, s. 17; 2000, c. 8, s. 93.
28.7. (Repealed).
1996, c. 35, s. 17; 2000, c. 8, s. 93.
28.8. (Repealed).
1996, c. 35, s. 17; 2000, c. 8, s. 93.
DIVISION IV
CONSOLIDATED REVENUE FUND
29. All revenue and money, from whatever source, over which Parliament has power of appropriation, shall form one consolidated revenue fund appropriated for the public service.
1970, c. 17, s. 29.
29.1. The sums referred to in section 29 and received under a contract or agreement which provides for their appropriation for a specific purpose may be deposited in a specific purpose account.
A specific purpose account is created by the Government on a joint proposition by the chairman of the Conseil du trésor and the Minister; the Government shall determine the nature of the activities and costs which may be charged to the account and the limits in respect of the disbursements which may be made from the account. The terms of management of the account are determined by the Conseil du trésor.
The consolidated revenue fund shall be charged with all disbursements which are chargeable to such an account, up to the amounts determined by the Government at the time the account is created.
None of the revenues of the Gouvernement du Québec which are derived from levies, taxes and duties, or from transfer payments by the Government of Canada under the Federal-Provincial Fiscal Arrangements and Federal Post-Secondary Education and Health Contributions Act (Revised Statutes of Canada, 1985, chapter F-8) and the Canada Assistance Plan (Revised Statutes of Canada, 1985, chapter C-1), may be deposited in a specific purpose account.
1992, c. 18, s. 1.
30. The consolidated revenue fund shall be permanently charged with all the charges and expenses incident to the collection, management and receipt thereof.
Such charges and expenses shall nevertheless be subject to audit and control by Parliament.
1970, c. 17, s. 30.
31. The consolidated revenue fund shall likewise be charged with all loans and other debts contracted by the Government under any Act of Parliament, by means of the issue of debentures or otherwise, as also with the interest on such debentures, loans or debts, and with the sinking-funds thereof.
1970, c. 17, s. 31; 1977, c. 5, s. 14.
32. The public moneys shall be paid to the credit of the Minister and deposited with such financial institutions as he designates.
1970, c. 17, s. 32.
33. (Repealed).
1970, c. 17, s. 33; 1977, c. 5, s. 14; 2000, c. 8, s. 93.
34. Every person who collects public moneys must, pending the payment thereof to the Minister, deposit them with a financial institution in accordance with the regulations made for such purpose by the Conseil du trésor.
1970, c. 17, s. 34; 1977, c. 5, s. 14.
35. (Repealed).
1970, c. 17, s. 35; 2000, c. 8, s. 93.
36. The Minister may invest on short term any portion of the consolidated revenue fund not required for expenditure
(a)  in securities issued or guaranteed by the government of Canada, of Québec or of another Canadian province;
(b)  in securities issued by any body referred to in section 69.6;
(c)  in securities issued by any municipality of Québec;
(d)  by way of a deposit with any financial institution designated by the Government or in certificates, promissory notes or other short-term securities or papers issued or guaranteed by any such financial institution.
The Minister may also invest on long term, by way of a deposit with the Caisse de dépôt et placement du Québec, a part of the consolidated revenue fund up to an amount equal to the sums entered in the non-budgetary pension plans account appearing in the financial statements of the Government in order to constitute a sinking fund to provide for the payment of all or part of the benefits under such pension plans. Benefits paid out of the consolidated revenue fund may be reimbursed with sums taken out of the sinking fund. The Caisse de dépôt et placement du Québec shall administer such sums in accordance with the investment policy determined by the Minister.
He may subsequently dispose of such investments upon such terms and for such amounts as he considers the most advantageous.
1970, c. 17, s. 36; 1990, c. 66, s. 1; 1993, c. 73, s. 1.
36.1. Where he considers it appropriate for the proper management of the consolidated revenue fund, the public debt and any sinking funds of which management has been entrusted to him under this Act or any other general or special Act, the Minister may acquire, hold, invest in or conclude
(a)  options and futures contracts;
(b)  currency exchange agreements;
(c)  interest rate exchange agreements;
(d)  any other instrument or contract of a financial nature determined by the Government.
The Minister may also effect a transaction referred to in the first paragraph between that fund and the consolidated revenue fund for the purposes of the management of the financing fund.
The Minister may dispose of the instruments, contracts and investments referred to in this section or terminate, according to their terms, contracts or agreements made in accordance with this section upon such conditions and for such amounts as he considers the most advantageous.
Any document relating to a transaction to which this section applies may be signed in the name of the Minister by any person designated by the Government.
The charges and expenses incurred under this section shall be charges and expenses relating to the management of the consolidated revenue fund within the meaning of section 30, with the exception of those incurred for a sinking fund and for the financing fund, which shall be payable, respectively, out of the fund concerned.
1990, c. 88, s. 1; 1996, c. 12, s. 4.
36.2. Every transaction to which section 36.1 applies is valid, and its validity cannot be contested if the documents relating to it bear the signature of the Minister or of a person designated by the Government in accordance with section 36.1, except where the cause of invalidity is established by the terms of the transaction.
Payments made by reason of such a transaction are also valid, and their validity cannot be contested except to the extent provided for in the first paragraph.
1990, c. 88, s. 1.
DIVISION V
FISCAL YEAR AND COMMITMENTS
2000, c. 8, s. 94.
37. The fiscal year of the Government shall begin on the 1st of April in one year and end on the 31st of March in the next year.
1970, c. 17, s. 37; 1977, c. 5, s. 14.
38. (Repealed).
1970, c. 17, s. 38; 1987, c. 8, s. 2; 2000, c. 8, s. 93.
39. (Repealed).
1970, c. 17, s. 39; 1999, c. 9, s. 7; 2000, c. 8, s. 93.
40. (Repealed).
1970, c. 17, s. 40; 1977, c. 5, s. 14; 1984, c. 27, s. 9; 1996, c. 12, s. 5; 2000, c. 8, s. 93.
41. (Repealed).
1970, c. 17, s. 41; 2000, c. 8, s. 93.
42. The Comptroller of Finance shall prepare a statement of all the reports and special warrants mentioned in section 51 of the Public Administration Act (chapter A‐6.01) and of all expenditures incurred in consequence thereof. He shall deliver such statement to the Minister who shall present it to the National Assembly not later than the third day on which it sits after the signing of the warrant.
1970, c. 17, s. 42; 2000, c. 8, s. 95.
43. (Repealed).
1970, c. 17, s. 43; 2000, c. 8, s. 93.
44. The Comptroller of Finance shall keep a record of the commitments chargeable to each appropriation, taking account of the division prescribed.
1970, c. 17, s. 44.
45. No commitment shall be charged to an appropriation except upon the application of an incumbent minister, a deputy minister, a chief executive officer of an agency or of an officer or member of the personnel of an agency authorized for such purpose by the minister, the deputy minister or the chief executive officer of the agency, as the case may be. Such application must be made according to the form prescribed by the Conseil du trésor and be accompanied by the documents which it determines.
1970, c. 17, s. 45; 1977, c. 5, s. 14; 1978, c. 15, s. 140; 1996, c. 12, s. 6.
46. (Repealed).
1970, c. 17, s. 46; 1977, c. 5, s. 14; 2000, c. 8, s. 93.
46.1. The remuneration and expenses attached to the social benefits and other conditions of employment of public servants are paid out of the appropriations voted annually for that purpose by the Parliament or, where such is the case, in accordance with the constituting Act of an agency.
1983, c. 55, s. 135.
46.2. (Repealed).
1983, c. 55, s. 135; 1996, c. 12, s. 7; 2000, c. 8, s. 93.
47. No contract obliging the State to pay a sum of money shall be made or be valid unless the Comptroller certifies that there is available, in an appropriation, a balance sufficient to carry out the commitments resulting from such contract and maturing in the fiscal year in which it is made.
1970, c. 17, s. 47; 1999, c. 40, s. 7.
48. It is a condition of every contract obliging the State to pay a sum of money that payment be subject to the availability of an uncommitted appropriation for the fiscal year in which it falls due.
1970, c. 17, s. 48; 1999, c. 40, s. 7.
49. (Repealed).
1970, c. 17, s. 49; 1977, c. 5, s. 14; 1991, c. 73, s. 1; 1999, c. 40, s. 7; 2000, c. 8, s. 93.
49.1. (Repealed).
1991, c. 73, s. 1; 2000, c. 8, s. 93.
49.2. (Repealed).
1991, c. 73, s. 1; 2000, c. 8, s. 93.
49.3. (Repealed).
1991, c. 73, s. 1; 2000, c. 8, s. 93.
49.3.1. (Repealed).
1992, c. 50, s. 1; 2000, c. 8, s. 93.
49.3.2. (Repealed).
1992, c. 50, s. 1; 1993, c. 23, s. 1; 2000, c. 8, s. 93.
49.4. (Repealed).
1991, c. 73, s. 1; 1993, c. 23, s. 2; 2000, c. 8, s. 93.
49.5. (Repealed).
1991, c. 73, s. 1; 2000, c. 8, s. 93.
49.5.1. (Repealed).
1994, c. 18, s. 31; 2000, c. 8, s. 93.
49.6. The Government may, by regulation, determine the cases in which the awarding of grants shall be subject to authorization by the Government or by the Conseil du trésor.
The Government or the Conseil du trésor, as the case may be, may attach conditions to its approval.
1991, c. 73, s. 1.
DIVISION VI
PAYMENT OF PUBLIC MONEYS
50. Unless otherwise specially provided, payment of public moneys appropriated for the needs of the public service shall be made out of the consolidated revenue fund.
1970, c. 17, s. 50.
51. No payment out of the consolidated revenue fund shall be made except upon the application of an incumbent minister, a deputy minister, a chief executive officer of an agency or of an officer or member of the personnel of an agency authorized for such purpose by the minister, the deputy minister or the chief executive officer of the agency, as the case may be. Such application must be made according to the form prescribed by the Conseil du trésor and be accompanied by the documents which it determines.
1970, c. 17, s. 51; 1977, c. 5, s. 14; 1978, c. 15, s. 140; 1996, c. 12, s. 8.
52. Every payment out of the consolidated revenue fund shall be made under a warrant of the Lieutenant-Governor signed by him or by the person whom he commissions to do so, and addressed to the Minister.
1970, c. 17, s. 52.
53. No warrant shall be issued except upon the certificate of the Comptroller of Finance that there is legislative authority for the expenditure.
1970, c. 17, s. 53.
54. The Comptroller of Finance shall see that no warrant is issued for any payment of public moneys:
(a)  if the application for payment has not been made regularly;
(b)  if such payment is not a regular charge on an appropriation;
(c)  if such payment exceeds the available balance of the appropriation to which it is chargeable; or
(d)  if, as regards such payment, a commitment chargeable to an appropriation has not been validly made or has not been carried out in accordance with the conditions attached to it.
Not in force
(e)  if such payment is subject to governmental compensation and compensation has not been applied.
Not in force
The Government may exclude, for the period it determines, a department, body or special fund, or part of their claims, from the application of subparagraph e of the first paragraph.
1970, c. 17, s. 54; 1996, c. 12, s. 9.
55. If the Comptroller of Finance refuses to certify that a warrant may be issued, the person who has made the application for payment may object to such refusal before the Conseil du trésor which, upon a report on the case prepared by the Comptroller of Finance, shall decide upon the objection and may, at its discretion, sustain it or order the issue of the warrant.
If the Conseil du trésor so orders the issue of a warrant, the secretary of the Conseil must prepare a statement of the report of the Comptroller of Finance, of the decision of the Conseil du trésor and of any expenditure incurred accordingly. He shall deliver such statement to the Minister who shall submit it to the National Assembly not later than the third day during which it sits after the signing of the warrant issued upon the order of the Conseil du trésor.
1970, c. 17, s. 55; 1977, c. 5, s. 14.
56. (Repealed).
1970, c. 17, s. 56; 1977, c. 5, s. 14; 2000, c. 8, s. 93.
57. Every payment of public moneys upon a warrant of the Lieutenant-Governor shall be made by means of a cheque signed by the Minister, the Deputy Minister or any officer designated by the Conseil du trésor or by means of any other payment order authorized by one of such persons.
Any payment order referred to in this section may be given by means of a device authorized or in accordance with a procedure determined by the Conseil du trésor.
1970, c. 17, s. 57; 1977, c. 5, s. 14; 1990, c. 66, s. 2.
58. In the four months following the close of a fiscal year or within such other shorter time as determined by the Government, the amounts required may be charged to an appropriation in order to discharge a debt payable for work carried out, goods received or services rendered before the close of that year under the terms of a contract; the amount charged shall be entered in the accounts for that year.
The excess of a government expenditure entered in the accounts for a fiscal year over the appropriations for the same year shall be charged to the appropriations allocated to that purpose by Parliament in the following fiscal year.
1970, c. 17, s. 58; 1987, c. 8, s. 3; 1999, c. 9, s. 8; 2000, c. 8, s. 96.
DIVISION VII
PUBLIC DEBT
59. The Government may, as the interests of Québec require, change the form of any part of the then existing public debt including any debentures for which the Government is liable, by substituting one class of public securities for another or for such debentures, provided that the capital of the debt be not increased.
No such substitution shall be made unless the consent of the holder of the public security for which another is substituted is obtained, or unless such security is previously purchased or redeemed by or on account of the Government.
Such substitution may also be made by the sale of one class of public securities and the purchase of those for which it is desired to substitute them.
1970, c. 17, s. 59; 1977, c. 5, s. 14.
60. The Government may authorize the Minister to effect the loans required:
(a)  for the purposes contemplated by section 59;
(b)  for the purpose of renewing or of paying at maturity or of redeeming prior to maturity the whole or any part of any loan or loans effected by the Government;
(c)  for the raising of such moneys as the Government deems requisite for the purpose of meeting any deficiency in the consolidated revenue fund or providing for expenditures to be made therefrom;
(d)  for the purposes contemplated by section 69.5.
The provisions of paragraph b shall not be interpreted as conferring authority to redeem a loan prior to maturity in the absence of a stipulation of the right to do so or the consent of the creditors.
1970, c. 17, s. 60; 1977, c. 5, s. 14; 1990, c. 66, s. 3.
61. The Government may, in case of need, authorize the Minister of Finance to effect any required temporary loans, chargeable to the consolidated revenue fund; such loans shall not exceed the amount of the deficiency in the consolidated revenue fund to meet the charges placed thereon by law, and shall not be employed for any other purposes.
The Government may also authorize the Minister of Finance to effect any temporary loans required for the purposes of section 69.5.
1970, c. 17, s. 61; 1990, c. 66, s. 4.
62. The loans effected under this division shall be so made for such term, at such interest rates, in such manner and form and for such amounts as the Government determines.
Such loans may also be effected within the framework of a borrowing plan authorized by the Government, of which the maximum amount and the characteristics and limits considered necessary by the Government in relation to the loans effected under the plan shall be established by the Government. The Government may then generally authorize the Minister to conclude any borrowing transaction under the plan, to establish amounts and other characteristics thereof, and to agree to the terms and conditions relating to each transaction, including those relating to the currency of payment and registration of the securities.
Such loans shall not be employed except for the purposes contemplated by this division.
1970, c. 17, s. 62; 1990, c. 88, s. 2.
63. The Government may authorize the Minister to make withdrawals from the consolidated revenue fund annually, up to an amount sufficient to create an adequate sinking-fund to provide for the redemption of any loan effected under this division.
Whenever a loan of the Government, under whatever authority effected, for which a sinking-fund has been provided, is redeemed prior to maturity or renewed or paid at maturity, the Government may authorize the Minister to transfer such sinking-fund or any part thereof and make it applicable to another loan effected or to be effected, in whole or in part, for the purpose of redeeming prior to maturity or of renewing or of paying at maturity the loan for which such sinking-fund has been provided or of funding any temporary loan effected for the purpose of such redemption, renewal or payment or any renewal of such temporary loan.
The contributions to and revenues from such sinking-funds shall be invested or deposited by the Minister, who shall report thereon to the Government.
1970, c. 17, s. 63; 1977, c. 5, s. 14.
64. Every loan of the Government, by whatsoever legislative provisions authorized, may be effected, and the debentures or other securities issued in respect thereof may be made payable, in such currency and on such terms as the Government determines. Notwithstanding section 8, any document relating to such loan may be signed, on behalf of the Government, by any person appointed by the Government.
Whenever an Act of Parliament authorizing the Government to effect a loan limits the amount thereof, such amount shall be deemed to be the face amount of the debentures or other securities issued in respect of such loan, without regard to any premium which may be payable upon redemption and notwithstanding that such debentures or other securities may be sold at a premium or at a discount; and such act shall be deemed to authorize the borrowing of money either in United States funds or in Canadian funds, notwithstanding any difference in value existing between them at the time of the loan or thereafter.
1970, c. 17, s. 64; 1977, c. 5, s. 14.
65. Whenever the Government contracts a loan under a legislative provision which limits the rate of interest payable on such loan, the Government, notwithstanding such legislative provision, may determine with respect to such loan a rate of interest exceeding such limit, if it deems it necessary by reason of the condition of the financial market.
1970, c. 17, s. 65; 1977, c. 5, s. 14.
66. The consolidated revenue fund shall be charged with the loans which may be effected under this division and with the interest on and cost of such loans and the sinking-funds established for their redemption.
Sections 47 and 48 shall not apply to the loans of the Government, whatever be the legislative authorization under which they are effected. They shall not apply either to contracts obliging the State to pay a sum of money where, by virtue of an express legislative provision, such sum shall be taken out of the consolidated revenue fund.
1970, c. 17, s. 66; 1976, c. 13, s. 1; 1977, c. 5, s. 14; 1999, c. 40, s. 7.
67. The Government may provide for registration as to both principal and interest, in such manner and upon such terms and conditions as it may determine, of debentures or other securities issued for a loan effected by the Government after 20 February 1956, by virtue of any general or special authorization.
1970, c. 17, s. 67; 1977, c. 5, s. 14; 1982, c. 58, s. 9.
68. The Government may make regulations providing for:
(a)  the transfer, transmission, exchange or redemption of any debenture or other security;
(b)  the replacement of debentures or other securities which have been damaged, lost, stolen or destroyed, the payment of interest or capital to their holders or the guarantees they must furnish;
(c)  the correction of errors respecting the registration of debentures or other securities.
1970, c. 17, s. 68; 1982, c. 58, s. 10.
69. The Deputy Minister of Finance, and the Comptroller of Finance, under the supervision of the Minister, shall examine and cancel all provincial debentures, treasury bills and other securities respecting the public debt, which are, from time to time, redeemed before maturity.
1970, c. 17, s. 69; 1982, c. 58, s. 11; 1985, c. 38, s. 74.
DIVISION VII.0.1
QUÉBEC SAVINGS PRODUCTS
1996, c. 22, s. 1.
69.0.1. The Government may, for the purposes contemplated in sections 60 and 61, authorize the issue and sale of savings products within the scope of a borrowing plan the terms and conditions and characteristics of which shall be established by the Government to the extent it deems necessary.
The borrowing plan may provide that the management, issue and sale of a savings product are to be effected by means of a book based system.
The borrowing plan may also provide for the sale of fixed-term annuities.
1996, c. 22, s. 1.
69.0.2. The Minister shall determine the amounts and characteristics of and the other terms and conditions applicable to each issue and sale of savings products within the scope of a plan established in accordance with section 69.0.1.
1996, c. 22, s. 1.
69.0.3. The Minister may effect any transaction for the purposes of a plan established in accordance with this division. He may also, if it is authorized by the plan, enter into contracts for the payment of fixed-term annuities.
For the purposes of this division, the funds making up an annuity shall be regarded as the principal of a loan.
The funds making up fixed-term annuities are exempt from seizure in the hands of the Minister as though they were fixed-term annuities transacted by insurers, provided that a beneficiary in the event of death is designated in the manner set out in the provisions of the Civil Code concerning insurance.
1996, c. 22, s. 1.
69.0.4. For the purposes of this division, the Government may, by regulation,
(1)  define the book based system and determine its mode of operation and characteristics as well as ownership and evidentiary rules concerning entries made in the system;
(2)  determine conditions for participation and classes of qualifying participants and purchasers;
(3)  determine the terms and conditions of assignment, transfer and payment of the securities;
(4)  determine prohibitions or restrictions concerning the assignment of or the right to dispose of the securities;
(5)  determine prohibitions or restrictions concerning the granting of movable hypothecs on the securities and determine conditions for the granting of such hypothecs as well as conditions for the exercise of related rights or remedies.
1996, c. 22, s. 1.
69.0.5. A regulation under section 69.0.4 may specify which of its provisions may be made applicable, by decision of the Minister, to any of the savings products authorized and issued under this division.
1996, c. 22, s. 1.
69.0.6. The information to be furnished by participants in the book based system shall be determined by the Minister in the forms he prescribes.
1996, c. 22, s. 1.
69.0.7. Sections 63 to 68 apply to any borrowing effected under this division.
1996, c. 22, s. 1.
DIVISION VII.1
FINANCING FUND
1990, c. 66, s. 5.
69.1. A fund, called “financing fund”, to be used by the Minister to provide financing to the bodies and special funds referred to in section 69.6, is hereby established at the Ministère des Finances. The Government shall determine the nature of the loans to be granted pursuant to that section.
1990, c. 66, s. 5; 1999, c. 11, s. 47.
69.1.1. The fund shall also be used to finance the provision of financial services to departments, bodies and special funds.
The Government shall determine the nature of the financial services financed by the fund, the nature of the costs that may be charged to the fund and the departments, bodies and special funds that must, to the extent it indicates, obtain such financial services through the fund.
1999, c. 11, s. 48.
69.2. The Government shall determine the date on which the fund begins to operate and its assets and liabilities.
1990, c. 66, s. 5; 1999, c. 11, s. 49.
69.3. The fund shall be made up of the following sums, except interest earned on bank balances:
(1)  the sums collected for the services provided and the sums received as repayment of the capital of and payment of the interest on loans granted pursuant to sections 69.1.1 and 69.6;
(1.1)  the sums paid into it by the Minister out of the appropriations granted for that purpose by Parliament;
(2)  the advances paid by the Minister under the first paragraph of section 69.5;
(3)  the sums collected following the assignment of loans under section 69.12.
1990, c. 66, s. 5; 1996, c. 12, s. 10; 1999, c. 11, s. 50.
69.4. The management of the sums paid into the fund shall be entrusted to the Minister. Such sums shall be paid to the order of the Minister and deposited with the financial institutions he designates.
Notwithstanding section 13, the Minister shall keep the books of account for and record the financial commitments chargeable to the fund. He shall also certify that such commitments and the payments arising therefrom do not exceed and are consistent with the available balances.
1990, c. 66, s. 5.
69.5. The Minister may, with the authorization of the Government and subject to the conditions it determines, advance to the fund sums taken out of the consolidated revenue fund from the moneys borrowed for such purpose. The authorization of the Government shall specify the period of payment of the sums into the fund and the costs payable out of the advance or chargeable in computing the applicable rates of interest.
He may conversely advance to the consolidated revenue fund, on a short-term basis and subject to the conditions he determines, any part of the sums paid into the financing fund that is not required for its operation.
Where the moneys were borrowed under a borrowing plan, the Minister shall determine the amount of the advance and the time of its payment into the fund within the limits fixed in the order authorizing the advance and made under the borrowing plan.
Any advance paid to a fund shall be repayable out of that fund.
1990, c. 66, s. 5; 1996, c. 12, s. 11.
69.6. The Minister, as the manager of the fund, may grant loans, on the terms and conditions he determines, to the following bodies and special funds:
(1)  a general and vocational college governed by the General and Vocational Colleges Act (chapterC‐29);
(2)  the Conseil scolaire de l’île de Montréal or a school board governed by the Education Act (chapterI‐13.3), or a school board governed by the Education Act for Cree, Inuit and Naskapi Native Persons (chapter I‐14);
(3)  a university establishment governed by the University Investments Act (chapter I‐17);
(3.1)  a public institution governed by the Act respecting health services and social services (chapterS‐4.2), a regional board established under that Act, and the Corporation d’hébergement du Québec;
(4)  a public institution governed by the Act respecting health services and social services for Cree Native persons (chapterS‐5) and a regional council established under that Act;
(5)  any body whose borrowings may, by law, be guaranteed by the Government;
(6)  any body whose constituting Act provides that its borrowings may be authorized by the Government or a minister, where such borrowing is repaid in whole in the case of municipalities and other municipal bodies, or in whole or in part in other cases, by a subsidy granted for such purpose;
(7)  any special fund or public body designated by the Government, except municipalities and other municipal bodies.
The Government shall determine criteria for the determination of the rates of interest that may be charged on the loans and the nature of the costs chargeable in computing the interest rates or in computing the repayment of the loans.
1990, c. 66, s. 5; 1992, c. 21, s. 83; 1994, c. 23, s. 23; 1999, c. 34, s. 53.
69.6.1. The Government shall establish a tariff of commitment, professional and other fees for the financial services offered to departments, bodies and special funds.
1999, c. 11, s. 51.
69.7. The sums required for the following purposes are taken out of the fund:
(1)  the granting of a loan pursuant to section 69.6;
(2)  the payment of any expense incurred for the carrying out of the functions entrusted to the Minister by this division, including the payment of the remuneration and expenses pertaining to the social benefits and other conditions of employment of the persons assigned, in accordance with the Public Service Act (chapter F-3.1.1), to activities related to the fund;
(3)  the payment of any sum required for the performance of any obligation contracted by the Minister in his capacity as manager of the fund in respect of transactions or loans made under sections 36.1 and 69.6 and of the assignment of the loans under section 69.12.
1990, c. 66, s. 5; 1996, c. 12, s. 12.
69.8. All surpluses accumulated by the fund shall be paid into the consolidated revenue fund on the dates and to the extent determined by the Government.
1990, c. 66, s. 5.
69.9. Sections 45, 47, 48, 51, 57 and 70 to 72 apply to the fund, with the necessary modifications.
1990, c. 66, s. 5; 1991, c. 73, s. 2; 2000, c. 8, s. 97.
69.10. The fiscal year of the funds ends on 31 March.
1990, c. 66, s. 5.
69.11. Notwithstanding any provision to the contrary, the Minister shall, in the event of a deficiency in the consolidated revenue fund, pay out of the financing fund the sums required for the execution of a judgment against the State that has become res judicata.
1990, c. 66, s. 5; 1999, c. 40, s. 7.
69.12. The Minister may, for the purposes of securitization, assign loans made under section 69.6. The Minister may make any commitment payable out of the fund, conclude any contract in that respect and continue to manage the loans for the benefit of the assignee.
1996, c. 12, s. 13.
DIVISION VII.2
SPECIAL FUNDS
1996, c. 12, s. 13.
69.13. The Government may, on the recommendation of the chairman of the Conseil du trésor and of the Minister, establish special funds to be used to finance activities relating to the sale of property or services and to finance information technologies of a department or government body referred to in section 14.
Such a fund may not, however, be established by the Government where such property or services are offered to the departments or bodies on an exclusive basis or where the latter are alone in offering such property or services.
1996, c. 12, s. 13.
69.14. The Government shall determine, for each fund, the name under which the fund is to be established, the date of the beginning of its activities and its assets and liabilities. It shall also determine the nature of the property, services or assets financed by the fund and the nature of the costs chargeable to it. It shall designate the minister responsible for the fund.
The terms and conditions of management of the fund shall be determined by the Conseil du trésor.
1996, c. 12, s. 13.
69.15. A fund shall be made up of the following sums, except interest earned:
(1)  the sums collected from the sale of property or services that were financed by the fund;
(2)  the sums paid into it by the minister responsible for the fund out of the appropriations granted for that purpose by the Parliament;
(3)  gifts, legacies and other contributions paid into it to further the achievement of the objects of the fund;
(4)  the sums paid into it by the Minister pursuant to the first paragraph of section 69.17 and the first paragraph of section 69.18.
1996, c. 12, s. 13.
69.16. The management of the sums making up the fund shall be entrusted to the Minister. Such sums shall be paid to the order of the Minister and deposited with the financial institution he designates.
Notwithstanding section 13, the minister responsible for the fund shall keep the books of account for and record the financial commitments chargeable to the fund. The Minister shall also certify that such commitments and the payments arising therefrom do not exceed, and are consistent with, the available balances.
1996, c. 12, s. 13.
69.17. The minister responsible for the fund may, as the manager of the fund, borrow from the Minister sums taken out of the financing fund established under section 69.1.
Any amount paid into a fund pursuant to such a loan shall be repayable out of that fund.
1996, c. 12, s. 13.
69.18. The Minister may, with the authorization of the Government and subject to the conditions it determines, advance to the fund sums taken out of the consolidated revenue fund.
The Minister may, conversely, advance to the consolidated revenue fund, on a short-term basis and subject to the conditions he determines, any part of the sums making up the financing fund that is not required for its operation.
Any advance paid into a fund shall by repayable out of that fund.
1996, c. 12, s. 13.
69.19. The sums necessary for the payment of the remuneration and expenses pertaining to the social benefits and other conditions of employment of the persons assigned, in accordance with the Public Service Act (chapter F-3.1.1), to activities related to a fund shall be taken out of that fund.
1996, c. 12, s. 13.
69.20. All surpluses accumulated by a fund shall be paid into the consolidated revenue fund on the date and to the extent determined by the Government.
1996, c. 12, s. 13.
69.21. Sections 45, 47, 48, 51, 57 and 70 to 72 apply to a fund, with the necessary modifications.
1996, c. 12, s. 13; 2000, c. 8, s. 98.
69.22. The fiscal year of a fund ends on 31 March.
1996, c. 12, s. 13.
69.23. Notwithstanding any provision to the contrary, the Minister of Finance shall, in the event of a deficiency in the consolidated revenue fund, pay out of the funds the sums required for the execution of a judgment against the State that has become res judicata.
1996, c. 12, s. 13; 1999, c. 40, s. 7.
DIVISION VIII
PUBLIC ACCOUNTS
70. The public accounts shall be prepared in the Ministère des Finances as soon as practicable after the close of each fiscal year, in the form prescribed by the Minister.
They shall be prepared in Canadian funds.
1970, c. 17, s. 70; 1977, c. 5, s. 14.
71. The public accounts shall consist of
(a)  a consolidated statement presenting the financial position of the Gouvernement du Québec, a consolidated statement presenting the results of its operations, a consolidated statement presenting changes in its financial position and a consolidated statement presenting its capital assets;
(b)  information on the revenues, expenditures and other operations of the consolidated revenue fund;
(c)   a statement of the permanent and annual appropriations and of the special warrants for the year, and of the amounts expended under each appropriation or special warrant;
(d)  a report showing the excess of expenditures of the consolidated revenue fund entered in the accounts for a year over appropriations for the same year; and
(e)  any other information necessary to account for the financial position of the Government.
1970, c. 17, s. 71; 1977, c. 5, s. 14; 1985, c. 38, s. 75; 1987, c. 8, s. 4; 1999, c. 9, s. 9.
72. The Minister shall lay the public accounts before the National Assembly not later than 31 December following the close of the fiscal year or, if Parliament is not sitting, not later than the fifteenth day during which it sits thereafter.
1970, c. 17, s. 72.
DIVISION VIII.1
BORROWING PLAN, INSTRUMENTS AND CONTRACTS OF A FINANCIAL NATURE INVOLVING PUBLIC SECTOR BODIES
1992, c. 18, s. 2; 1996, c. 12, s. 14.
72.1. For the purposes of the provisions of this division,
(1)  “instruments or contracts of a financial nature” means any financial instrument or contract whose object is the management of financial risks, in particular currency exchange agreements, interest rate exchange agreements, options and futures contracts;
(2)  “public sector bodies” means
(a)  the bodies referred to in subparagraphs 1 to 4 of the first paragraph of section 69.6;
(b)  the government bodies or enterprises contemplated by section 4 and paragraph 1 of section 5 of the Auditor General Act (chapter V‐5.01);
(c)  joint stock companies of which all the voting shares form part of the domain of the State.
1992, c. 18, s. 2; 1999, c. 40, s. 7.
72.1.1. Public sector bodies which have the power to borrow may, within the scope of a borrowing plan established by the body and the authorizations or approvals required by law for the exercise of their power to borrow, where the plan sets the maximum amount, the characteristics and limits relating to loans to be made, conclude without further authorization or approval any loan transaction under the plan, establish the amounts and other characteristics, and fix or accept the terms and conditions relating to each such transaction.
1996, c. 12, s. 15.
72.2. Public sector bodies which have the power to borrow may, with the authorizations and approvals required by law for the exercise of that power, conclude currency exchange agreements or interest rate exchange agreements, or terminate such agreements according to their terms.
The provisions of the first paragraph do not apply to a public sector body in respect of an agreement contemplated by that paragraph, to the extent that the power to enter into such an agreement is expressly provided by law or by the constituting act of the body.
1992, c. 18, s. 2.
72.3. In addition to the powers granted to them under section 72.2, public sector bodies which have the power to borrow may, with the authorizations and approvals required by law for the exercise of that power, and if they deem it appropriate for their financial management, acquire, hold, invest in, conclude, dispose of or terminate, according to its terms, any instrument or contract of a financial nature which the Government may determine for one or several bodies or for a category of bodies.
The provisions of the first paragraph do not apply to a public sector body in respect of an instrument or contract of a financial nature, to the extent that the power to acquire, hold, invest in or conclude such an instrument or contract is expressly provided by law or by the constituting act of the body.
1992, c. 18, s. 2.
72.4. Transactions carried out within the framework of a program established by a public sector body and approved by the Government are not subject to the authorizations and approvals referred to in the first paragraph of sections 72.2 and 72.3 where the program establishes the principal compulsory characteristics of the transactions and limits the financial commitments which may result from them.
1992, c. 18, s. 2.
72.5. The Government may, in respect of those instruments and contracts of a financial nature which it determines and in respect of currency exchange agreements or interest rate exchange agreements, exempt one or several public sector bodies or a category of such bodies, with or without conditions, from the obligation to obtain the authorizations and approvals required by the first paragraph of sections 72.2 and 72.3.
1992, c. 18, s. 2.
72.6. A public sector body may provide, notwithstanding any provision of any law applicable to it and within the scope of a borrowing plan referred to in section 72.1.1 or a program referred to in section 72.4, that the power to borrow or to conclude the transactions referred to in sections 72.2 and 72.3, or to approve their terms and conditions may be exercised on behalf of the body by not less than two officers authorized by the body.
1996, c. 12, s. 16.
DIVISION IX
RETURNS BY INSTITUTIONS RECEIVING PUBLIC GRANTS
Repealed, 2000, c. 8, s. 93.
1985, c. 38, s. 76; 2000, c. 8, s. 93.
§ 1.  — 
Repealed, 1985, c. 38, s. 77.
1985, c. 38, s. 77.
73. (Repealed).
1970, c. 17, s. 73; 1985, c. 38, s. 78.
74. (Repealed).
1970, c. 17, s. 74; 1978, c. 15, s. 133, s. 140; 1983, c. 55, s. 161; 1985, c. 38, s. 78.
75. (Repealed).
1970, c. 17, s. 75; 1985, c. 38, s. 78.
76. (Repealed).
1970, c. 17, s. 76; 1978, c. 15, s. 140; 1985, c. 38, s. 78.
§ 2.  — 
Repealed, 1985, c. 38, s. 77.
1985, c. 38, s. 77.
77. (Repealed).
1970, c. 17, s. 77; 1985, c. 38, s. 78.
78. (Repealed).
1970, c. 17, s. 78; 1985, c. 38, s. 78.
79. (Repealed).
1970, c. 17, s. 79; 1985, c. 38, s. 78.
80. (Repealed).
1970, c. 17, s. 80; 1985, c. 38, s. 78.
81. (Repealed).
1970, c. 17, s. 81; 1977, c. 5, s. 14; 1985, c. 38, s. 78.
82. (Repealed).
1970, c. 17, s. 82; 1977, c. 5, s. 14; 1985, c. 38, s. 78.
§ 3.  — 
Repealed, 1985, c. 38, s. 77.
1985, c. 38, s. 77.
83. Every establishment, institution or association receiving a grant from the Government must transmit to the Conseil du trésor each year, within the four months following the close of its fiscal year, a financial return audited by a public accountant and comprising its balance-sheet, its account of revenue and expenditures and a detailed statement of the use made of the grant.
1970, c. 17, s. 83; 1977, c. 5, s. 14; 1985, c. 38, s. 79.
84. The Conseil du trésor, by regulation published in the Gazette officielle du Québec, may:
(a)  in view of the amount of the grant or in special cases, exempt certain categories of establishments, institutions or associations from the obligation of transmitting the return provided for in section 83;
(b)  provide that a return filed under other provisions shall avail in lieu of that required by section 83;
(c)  prescribe to which departments the returns required by section 83 shall be sent for transmission to the Conseil du trésor.
1970, c. 17, s. 84; 1977, c. 5, s. 14.
85. Every person who fails to comply with section 83 or any regulation made under section 84 shall be guilty of an offence and liable to a fine of $100.
Every director or officer of any establishment, institution or association who participates in the offence contemplated in this section shall be guilty of such offence and liable to the same penalty.
1970, c. 17, s. 85; 1990, c. 4, s. 40.
DIVISION X
FINAL PROVISIONS
86. The Minister of Finance shall have charge of the application of this Act.
1970, c. 17, s. 105.
87. (This section ceased to have effect on 17 April 1987).
1982, c. 21, s. 1; U. K., 1982, c. 11, Sch. B, Part I, s. 33.
REPEAL SCHEDULE

In accordance with section 17 of the Act respecting the consolidation of the statutes (chapter R-3), chapter 17 of the statutes of 1970, in force on 31 December 1977, is repealed, except sections 101 to 104 and 106, effective from the coming into force of chapter A-6 of the Revised Statutes.
© Gouvernement du Québec