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a-6 - Financial Administration Act

Table of contents

Current Version

Full text

Updated to 1 April 2001

This document has official status.

chapter A-6

Financial Administration Act

FINANCIAL ADMINISTRATION12December 31 1977

DIVISION I

MINISTÈRE DES FINANCES

1. (Replaced).

1970, c. 17, s. 1; 1977, c. 5, s. 14; 2000, c. 15, s. 166.

2. (Replaced).

1970, c. 17, s. 2; 1977, c. 5, s. 14; 2000, c. 8, s. 92; 2000, c. 15, s. 166.

3. (Replaced).

1970, c. 17, s. 3; 2000, c. 15, s. 166.

4. (Replaced).

1970, c. 17, s. 4; 2000, c. 15, s. 166.

5. (Replaced).

1970, c. 17, s. 5; 1978, c. 15, s. 140; 2000, c. 15, s. 166.

6. (Replaced).

1970, c. 17, s. 6; 1978, c. 15, s. 140; 1983, c. 55, s. 161; 2000, c. 15, s. 166.

7. (Replaced).

1970, c. 17, s. 7; 2000, c. 15, s. 166.

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. (Replaced).

1970, c. 17, s. 9; 2000, c. 15, s. 166.

9.1. (Replaced).

1982, c. 58, s. 8; 1983, c. 38, s. 58; 1992, c. 57, s. 430; 2000, c. 15, s. 166.

10. (Replaced).

1970, c. 17, s. 10; 2000, c. 15, s. 166.

11. (Repealed).

1970, c. 17, s. 11; 1987, c. 8, s. 1; 1999, c. 9, s. 5.

11.1. (Replaced).

1978, c. 18, s. 19; 2000, c. 15, s. 166.

DIVISION II

COMPTROLLER OF FINANCE

Replaced, 2000, c. 15, s. 166.

2000, c. 15, s. 166.

12. (Replaced).

1970, c. 17, s. 12; 1977, c. 5, s. 14; 1978, c. 15, s. 140; 1983, c. 55, s. 161; 2000, c. 15, s. 166.

13. (Replaced).

1970, c. 17, s. 13; 1977, c. 5, s. 14; 2000, c. 15, s. 166.

13.1. (Replaced).

1996, c. 12, s. 1; 2000, c. 15, s. 166.

14. (Replaced).

1970, c. 17, s. 14; 2000, c. 15, s. 166.

14.1. (Replaced).

1996, c. 12, s. 2; 2000, c. 15, s. 166.

14.2. (Replaced).

1996, c. 12, s. 2; 2000, c. 15, s. 166.

14.3. (Replaced).

1996, c. 12, s. 2; 2000, c. 15, s. 166.

14.4. (Replaced).

1996, c. 12, s. 2; 2000, c. 15, s. 166.

14.5. (Replaced).

1996, c. 12, s. 2; 2000, c. 15, s. 166.

14.6. (Replaced).

1996, c. 12, s. 2; 2000, c. 15, s. 166.

14.7. (Replaced).

1996, c. 12, s. 2; 2000, c. 15, s. 166.

14.8. (Replaced).

1996, c. 12, s. 2; 2000, c. 15, s. 166.

14.9. (Replaced).

1996, c. 12, s. 2; 2000, c. 15, s. 166.

15. (Replaced).

1970, c. 17, s. 15; 2000, c. 15, s. 166.

16. (Replaced).

1970, c. 17, s. 16; 1978, c. 15, s. 140; 1999, c. 40, s. 7; 2000, c. 15, s. 166.

17. (Replaced).

1970, c. 17, s. 17; 2000, c. 15, s. 166.

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. (Replaced).

1970, c. 17, s. 29; 2000, c. 15, s. 166.

29.1. (Replaced).

1992, c. 18, s. 1; 2000, c. 15, s. 166.

30. (Replaced).

1970, c. 17, s. 30; 2000, c. 15, s. 166.

31. (Replaced).

1970, c. 17, s. 31; 1977, c. 5, s. 14; 2000, c. 15, s. 166.

32. (Replaced).

1970, c. 17, s. 32; 2000, c. 15, s. 166.

33. (Repealed).

1970, c. 17, s. 33; 1977, c. 5, s. 14; 2000, c. 8, s. 93.

34. (Replaced).

1970, c. 17, s. 34; 1977, c. 5, s. 14; 2000, c. 15, s. 166.

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;

(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;

(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. (Replaced).

1970, c. 17, s. 37; 1977, c. 5, s. 14; 2000, c. 15, s. 166.

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. (Replaced).

1970, c. 17, s. 42; 2000, c. 8, s. 95; 2000, c. 15, s. 166.

43. (Repealed).

1970, c. 17, s. 43; 2000, c. 8, s. 93.

44. (Replaced).

1970, c. 17, s. 44; 2000, c. 15, s. 166.

45. (Replaced).

1970, c. 17, s. 45; 1977, c. 5, s. 14; 1978, c. 15, s. 140; 1996, c. 12, s. 6; 2000, c. 15, s. 166.

46. (Repealed).

1970, c. 17, s. 46; 1977, c. 5, s. 14; 2000, c. 8, s. 93.

46.1. (Replaced).

1983, c. 55, s. 135; 2000, c. 15, s. 166.

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. (Repealed).

1991, c. 73, s. 1; 2000, c. 8, s. 93.

DIVISION VI

PAYMENT OF PUBLIC MONEYS

Replaced, 2000, c. 15, s. 166.

2000, c. 15, s. 166.

50. (Replaced).

1970, c. 17, s. 50; 2000, c. 15, s. 166.

51. (Replaced).

1970, c. 17, s. 51; 1977, c. 5, s. 14; 1978, c. 15, s. 140; 1996, c. 12, s. 8; 2000, c. 15, s. 166.

52. (Replaced).

1970, c. 17, s. 52; 2000, c. 15, s. 166.

53. (Replaced).

1970, c. 17, s. 53; 2000, c. 15, s. 166.

54. (Replaced).

1970, c. 17, s. 54; 1996, c. 12, s. 9; 2000, c. 15, s. 166.

55. (Replaced).

1970, c. 17, s. 55; 1977, c. 5, s. 14; 2000, c. 15, s. 166.

56. (Repealed).

1970, c. 17, s. 56; 1977, c. 5, s. 14; 2000, c. 8, s. 93.

57. (Replaced).

1970, c. 17, s. 57; 1977, c. 5, s. 14; 1990, c. 66, s. 2; 2000, c. 15, s. 166.

58. (Replaced).

1970, c. 17, s. 58; 1987, c. 8, s. 3; 1999, c. 9, s. 8; 2000, c. 8, s. 96; 2000, c. 15, s. 166.

DIVISION VII

PUBLIC DEBT

59. (Replaced).

1970, c. 17, s. 59; 1977, c. 5, s. 14; 2000, c. 15, s. 166.

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. (Replaced).

1970, c. 17, s. 68; 1982, c. 58, s. 10; 2000, c. 15, s. 166.

69. (Replaced).

1970, c. 17, s. 69; 1982, c. 58, s. 11; 1985, c. 38, s. 74; 2000, c. 15, s. 166.

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. (Replaced).

1990, c. 66, s. 5; 1999, c. 11, s. 47; 2000, c. 15, s. 166.

69.1.1. (Replaced).

1999, c. 11, s. 48; 2000, c. 15, s. 166.

69.2. (Replaced).

1990, c. 66, s. 5; 1999, c. 11, s. 49; 2000, c. 15, s. 166.

69.3. (Replaced).

1990, c. 66, s. 5; 1996, c. 12, s. 10; 1999, c. 11, s. 50; 2000, c. 15, s. 166.

69.4. (Replaced).

1990, c. 66, s. 5; 2000, c. 15, s. 166.

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. (Replaced).

1990, c. 66, s. 5; 1992, c. 21, s. 83; 1994, c. 23, s. 23; 1999, c. 34, s. 53; 2000, c. 15, s. 166.

69.6.1. (Replaced).

1999, c. 11, s. 51; 2000, c. 15, s. 166.

69.7. (Replaced).

1990, c. 66, s. 5; 1996, c. 12, s. 12; 2000, c. 15, s. 166.

69.8. (Replaced).

1990, c. 66, s. 5; 2000, c. 15, s. 166.

69.9. (Replaced).

1990, c. 66, s. 5; 1991, c. 73, s. 2; 2000, c. 8, s. 97; 2000, c. 15, s. 166.

69.10. (Replaced).

1990, c. 66, s. 5; 2000, c. 15, s. 166.

69.11. (Replaced).

1990, c. 66, s. 5; 1999, c. 40, s. 7; 2000, c. 15, s. 166.

69.12. (Replaced).