A-6.001 - Financial Administration Act

Updated to 22 September 2023

This document has official status.

chapter A-6.001

Financial Administration Act

2000, c. 15.

CHAPTER I OBJECT AND SCOPE

2000, c. 15, s. 1.

1. The object of this Act is to establish a management framework for the financial resources of government departments, bodies and enterprises. This Act specifies the means by which the Government is to account for its management and the information that must be provided for that purpose to the National Assembly.

2000, c. 15, s. 1.

2. For the purposes of this Act, the following bodies are government bodies:

(1)  the budget-funded bodies listed in Schedule 1; and

(2)  the bodies other than budget-funded bodies listed in Schedule 2.

Persons designated or appointed by the Government or a minister and listed in Schedules 1 and 2, respectively, together with the personnel directed by them, are considered to be budget-funded bodies or bodies other than budget-funded bodies, in the exercise of the functions assigned to them by law or by the Government or the minister.

The enterprises listed in Schedule 3 are government enterprises.

2000, c. 15, s. 2.

3. The Government may amend a schedule to this Act following the establishment or abolition of a body or enterprise or the amendment of the Act constituting a body or enterprise, or where a body or enterprise no longer possesses the characteristics of the category in which it is classified according to the Government’s accounting policies.

The Government may also amend a schedule to this Act to add a body or enterprise that has acquired the characteristics of a government body or enterprise according to the Government’s accounting policies.

2000, c. 15, s. 3.

4. Subject to the second paragraph of section 110 of the Act respecting the National Assembly (chapter A‐23.1), the provisions applicable to budget-funded bodies also apply to the management of the financial resources of the National Assembly, except the provisions of sections 30 and 31.

As well, the provisions applicable to budget-funded bodies apply to the management of the financial resources of persons designated or appointed by the National Assembly to exercise a function coming under the authority of the Assembly to the extent provided in the Act under which they are designated or appointed and to the management of the financial resources of the Commission de la représentation established under the Election Act (chapter E‐3.3) to the extent provided in that Act.

2000, c. 15, s. 4.

CHAPTER II CONSOLIDATED REVENUE FUND

2000, c. 15, s. 5.

5. The Consolidated Revenue Fund consists of all money received or collected from any source over which Parliament has the power of appropriation.

The Consolidated Revenue Fund comprises a general fund and special funds.

2000, c. 15, s. 5; 2011, c. 18, s. 11.

5.1. A special fund is a fund established by an Act to provide for certain financial commitments of a minister, a budget funded body or a body other than a budget-funded body exercising an adjudicative function.

The following funds are also special funds:

(1)  the Tax Administration Fund, established by section 56 of the Act respecting the Agence du revenu du Québec (chapter A-7.003);

(2)  the Financing Fund established by section 24 of the Act respecting the Ministère des Finances (chapter M-24.01); and

(3)  the Generations Fund established by section 2 of the Act to reduce the debt and establish the Generations Fund (chapter R-2.2.0.1).

2011, c. 18, s. 12.

5.2. Except as otherwise provided by law, a sum taken out of the Consolidated Revenue Fund is debited from the general fund; a sum paid into the Consolidated Revenue Fund is credited to the general fund.

2011, c. 18, s. 12.

5.3. Transferring a sum credited to the general fund to a special fund requires an appropriation to that end, unless the transfer is otherwise authorized by law.

Transferring a sum credited to one special fund to another special fund or to the general fund must be authorized by law.

2011, c. 18, s. 12.

5.4. Despite section 5, if money credited to a special fund must, by law, be deposited in trust with the minister or body responsible for the fund, that money does not form part of the Consolidated Revenue Fund.

2011, c. 18, s. 12.

6. Money received under a contract or agreement that provides for the money to be allocated to a specific purpose may be accounted for in a specified purpose account.

Money received on the condition that it be allocated to a specific purpose may also be accounted for in a specified purpose account.

Every disbursement chargeable to a specified purpose account constitutes a charge against the Consolidated Revenue Fund up to the amount determined by the Government at the time the specified purpose account is established.

No money derived from levies, taxes and duties, or from transfer payments by the Government of Canada under the Federal-Provincial Fiscal Arrangements Act (Revised Statutes of Canada (1985), chapter F-8) or the Canada Assistance Plan (Revised Statutes of Canada (1985), chapter C-1), may be accounted for in a specified purpose account.

2000, c. 15, s. 6.

7. A specified purpose account is established by the Government on the joint proposal of the chair of the Conseil du trésor and the Minister. The Government shall determine the nature of the activities and the costs chargeable to the account and the limits on the disbursements that may be made from the account. The manner in which the account is to be managed shall be determined by the Conseil du trésor.

An order in council under this section may have effect from the beginning of the fiscal year during which it is made.

2000, c. 15, s. 7.

8. The Minister may deposit money from the Consolidated Revenue Fund with the Caisse de dépôt et placement du Québec, up to the amount recorded in the non-budgetary pension plans account shown in the financial statements of the Government, in order to establish a pension plans sinking fund to provide for the payment of some or all of the benefits under the pension plans. Any benefit payment affecting that account may be reimbursed to the Consolidated Revenue Fund out of the sinking fund.

The Caisse de dépôt et placement du Québec shall administer deposits under the first paragraph in accordance with the investment policy determined by the Minister.

2000, c. 15, s. 8.

8.1. The Minister may deposit money from the Consolidated Revenue Fund with the Caisse de dépôt et placement du Québec, up to the amount recorded in the financial statements of the Government as an obligation relating to accumulated sick leave, in order to establish an accumulated sick leave fund to provide for the payment of some or all of the benefits due to employees for unused sick leave. Any benefit payment affecting the liability resulting from that obligation may be reimbursed to the Consolidated Revenue Fund out of the accumulated sick leave fund.

The Caisse de dépôt et placement du Québec shall administer money deposited under the first paragraph in accordance with the investment policy determined by the Minister.

2008, c. 12, s. 1.

9. All charges, expenses and costs attributable to the management of the fund and the collection of money paid into the fund constitute a permanent charge against the Consolidated Revenue Fund.

All charges, expenses and costs attributable to the management of a fund comprised in the Consolidated Revenue Fund and the collection of money credited to that fund are debited from it.

2000, c. 15, s. 9; 2011, c. 18, s. 13.

9.1. The sales tax that a department or a budget-funded body has paid or is required to pay under Title I of the Act respecting the Québec sales tax (chapter T-0.1) also constitutes a permanent charge against the Consolidated Revenue Fund. In addition, the tax provided for in Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15) that a department or a budget-funded body has paid or is required to pay in accordance with the Comprehensive Integrated Tax Coordination Agreement entered into between the Government of Canada and the Gouvernement du Québec constitutes a charge against the Consolidated Revenue Fund.

2012, c. 28, s. 1.

10. All loans and other debts contracted by the Government through the issue of bonds, debt securities or otherwise, the interest and charges, expenses and other costs relating to such bonds, loans or debts and the sinking funds established to repay them also constitute a charge against the Consolidated Revenue Fund.

2000, c. 15, s. 10; 2001, c. 75, s. 3.

10.1. In the event of a deficiency in the general fund, the money required for the following purposes may be debited from the special funds comprised in the Consolidated Revenue Fund:

(1)  repayment of the loans and other debts that constitute a charge against the Consolidated Revenue Fund under section 10;

(2)  execution of a guarantee given by the Government, under a legislative provision providing that the money required for execution is to be taken out of the Consolidated Revenue Fund; and

(3)  execution of a judgment against the State that has become res judicata.

2011, c. 18, s. 14.

11. Money collected and received by departments and budget-funded bodies is paid to the credit of the Minister and deposited with the financial institutions designated by the Minister, in accordance with the rules established by the Conseil du trésor.

2000, c. 15, s. 11.

12. Every person who collects or receives money for or on behalf of a department, a budget-funded body or the Agence du revenu du Québec must, until the money is remitted to the Minister, deposit it with a financial institution designated by the Minister, in accordance with the rules established by the Conseil du trésor.

2000, c. 15, s. 12; 2010, c. 31, s. 82.

13. Money paid into the Consolidated Revenue Fund over which Parliament does not have the power of appropriation must be returned to the person having a right to that money, in accordance with the rules established by the Conseil du trésor.

2000, c. 15, s. 13.

14. Each minister and chief executive officer of a budget-funded body shall keep a record of money collected and received and of financial claims administered and shall make the proper entries in the government accounting system, in accordance with the rules established by the Conseil du trésor.

2000, c. 15, s. 14.

15. The Minister may invest money from the Consolidated Revenue Fund or from a sinking fund entrusted by law to the management of the Minister, and may dispose of or terminate such investments according to their terms.

The Minister may, in addition, deposit with the Caisse de dépôt et placement du Québec any part of the money credited to a special fund that is not required for its operation.

The Caisse de dépôt et placement du Québec shall administer deposits under the second paragraph in accordance with the investment policy determined by the Minister.

2000, c. 15, s. 15; 2011, c. 18, s. 15, s. 319; 2011, c. 18, s. 15.

16. The Minister may, where the Minister deems it advisable for the sound and efficient management of the Consolidated Revenue Fund, the financial business of a body within the meaning of paragraph 2 of section 77 or of any other body or category of bodies designated by the Government, the public debt, including the pension plans account, and the sinking funds entrusted by law to the management of the Minister, acquire, hold, invest in or make

(1)  currency exchange or interest rate exchange agreements;

(2)  futures contracts;

(3)  purchase contracts or contracts for the purchase or sale of options;

(4)  contracts for the short sale of investments, financial contracts and instruments that the Minister is authorized to acquire, hold, invest in or make under section 15 or this section; or

(5)  any other financial instrument or contract determined by the Minister.

The Minister may assume any obligation related to a transaction effected pursuant to the first paragraph.

The Minister may effect a transfer between any of the funds comprised in the Consolidated Revenue Fund for the purposes of a transaction listed in the first paragraph.

The Minister may dispose of or terminate such instruments, contracts and agreements, according to their terms.

2000, c. 15, s. 16; 2009, c. 38, s. 11; 2011, c. 18, s. 16; 2018, c. 18, s. 130.

16.1. Incidentally to a transaction effected under the first paragraph of section 16, in particular a reserve, margin or settlement deposit, the Minister may, where the Minister deems it advisable, and in accordance with an instrument entered into by the Minister,

(1)  encumber with a movable hypothec with delivery any monetary claim the Minister may exercise and any security or security entitlement, within the meaning of the Act respecting the transfer of securities and the establishment of security entitlements (chapter T-11.002), that the Minister holds;

(2)  transfer or receive, without other authorization, an amount of money allowing the person who receives it to extinguish or reduce, in all circumstances described in the instrument and by means of a set-off, the person’s obligation to reimburse that amount.

2011, c. 18, s. 17; 2015, c. 8, s. 350.

16.2. Despite article 1672 of the Civil Code and any contrary provision of Chapter III, the set-off may be claimed from each of the parties of a transaction effected under the first paragraph of section 16 or under any of the instruments referred to in section 16.1, provided that one of those instruments authorizes the set-off and sets out the conditions governing it.

2015, c. 8, s. 350.

17. The transactions referred to in sections 15 and 16 and the related documents may be concluded and signed by any person and by any means authorized for that purpose by the Minister.

The person authorized by the Minister to conclude and sign a transaction may make and sign the instrument mentioned in section 16.1, if the instrument is incidental to the transaction.

2000, c. 15, s. 17; 2001, c. 75, s. 4; 2011, c. 18, s. 18; 2015, c. 8, s. 351.

18. The charges, expenses and other costs relating to a transaction effected under section 15 or 16 are management charges, expenses and costs attributable to the management of the Consolidated Revenue Fund within the meaning of section 9, with the exception of those relating to a sinking fund that are payable out of that fund.

The same applies for a payment resulting from the exercise of hypothecary rights on a monetary claim or on a security or a security entitlement encumbered with a hypothec under section 16.1 and any transfer of an amount of money under subparagraph 2 of that section by the Minister.

2000, c. 15, s. 18; 2011, c. 18, s. 19; 2015, c. 8, s. 352.

19. A transaction effected under section 16, or a hypothec granted or amount of money transferred in accordance with an instrument entered into under section 16.1 is valid, and its validity cannot be contested if the transaction is effected, the hypothec granted or the amount transferred in accordance with section 17, unless the cause of invalidity is set out in the terms of the transaction.

Payments arising from such a transaction are also valid, and their validity cannot be contested, except to the extent provided for in the first paragraph. This also applies to transfers made by the Minister under paragraph 2 of section 16.1.

The same applies to documents related to such a transaction or to an instrument provided for in section 16.1.

2000, c. 15, s. 19; 2001, c. 75, s. 5; 2011, c. 18, s. 20; 2015, c. 8, s. 353.

CHAPTER III FINANCIAL COMMITMENTS AND PAYMENTS

2000, c. 15, s. 20.

20. Ministers and chief executive officers of budget-funded bodies are responsible for the financial resources allocated to them and accountable for the financial commitments they make, for the expenditures and capital costs arising from those commitments, and for the payment thereof.

2000, c. 15, s. 20.

21. No financial commitment may be made or is valid unless there is a sufficient balance available out of an appropriation against which the expenditure arising from the commitment may be charged in the fiscal year during which the commitment is made.

The performance of obligations arising from a financial commitment in a fiscal year subsequent to the year in which the commitment is made is subject to there being a sufficient balance available out of an appropriation against which the expenditures arising from the performance of the obligations may be charged.

These provisions also apply to a financial commitment relating to a capital expenditure and the charging thereof against an appropriation.

2000, c. 15, s. 21.

22. Section 21 does not apply to borrowings made under this Act, or where it is provided by law that an expenditure or cost is to be charged against or an obligation is to be discharged out of the Consolidated Revenue Fund.

Section 21 does not apply to the payment of charges, expenses and costs that constitute a charge against the Consolidated Revenue Fund.

2000, c. 15, s. 22.

23. Expenditures and costs arising from financial commitments pertaining to the remuneration, employee benefits and other conditions of employment of public servants shall be charged against the appropriations granted by Parliament or, where applicable, in accordance with the Act constituting the body concerned.

2000, c. 15, s. 23.

24. Ministers and chief executive officers of budget-funded bodies shall keep a record of financial commitments and of the expenditures and costs chargeable against each appropriation, in accordance with the prescribed division into allotments. They shall make the proper entries in the government accounting system in accordance with the rules established by the Conseil du trésor.

2000, c. 15, s. 24.

24.1. (Repealed).

2013, c. 16, s. 188; 2021, c. 15, s. 94.

25. The amount by which an expenditure recorded in the accounts for a given fiscal year exceeds the appropriation for that year shall be charged against the appropriation granted for the same purpose by Parliament for the following fiscal year.

The same applies to excess capital costs.

2000, c. 15, s. 25.

26. Every payment out of the Consolidated Revenue Fund shall be made by means of an electronic transfer made or a cheque signed by the Minister, the Deputy Minister or any member of the personnel of the Ministère des Finances authorized for that purpose by the Minister.

The Minister may allow the use of another means of payment, on the conditions determined by the Minister.

2000, c. 15, s. 26; 2011, c. 18, s. 21.

27. No payment out of the Consolidated Revenue Fund may be made except on the requisition of a minister, a deputy minister, a chief executive officer, or a member of the personnel of or a holder of a position within the department or body concerned or another department or body who has been authorized for that purpose. The requisition must be made in the form prescribed by the Conseil du trésor and be submitted with the documents determined by the Conseil du trésor.

2000, c. 15, s. 27; 2007, c. 3, s. 50.

28. No requisition for payment may be made unless the person making the requisition certifies that there is legislative authority for making the payment and that

(1)  the amount claimed is a lawful charge against an appropriation;

(2)  the amount claimed is due for the discharge of an obligation that has been validly assumed or in return for the performance of an obligation that has been performed in accordance with the conditions attached to it; and

(3)  the requisition for payment and the applicable terms and conditions are consistent with the rules established by the Conseil du trésor.

2000, c. 15, s. 28.

29. The Minister may, in the cases and on the conditions determined by the Minister, delegate the power to issue an instruction for payment out of the Consolidated Revenue Fund to another minister, a deputy minister, a chief executive officer or any other person designated by the Minister.

The Minister may, on the conditions determined by the Minister, allow a signature to be affixed on the negotiable instruments determined by the Minister by a person authorized by a financial institution with which the Minister does business.

2000, c. 15, s. 29.

30. The Minister may refuse to issue an instruction for payment. In such a case, the Minister shall advise the person who made the requisition without delay of the reasons for the refusal.

The person who made the requisition may request that the Conseil du trésor, after consulting the Minister, rule on the refusal. The Minister shall, where warranted, issue the instruction for payment.

2000, c. 15, s. 30.

31. The Minister may order that all or part of a payment be suspended for the time fixed by the Minister. The decision must be notified to the minister or chief executive officer concerned and to the Conseil du trésor.

2000, c. 15, s. 31.

32. Sections 30 and 31 do not apply to transactions or borrowings made under this Act or where it is provided by law that the sums necessary for the payment of an expenditure, expense or cost or for the performance of an obligation are to be taken out of the Consolidated Revenue Fund.

Nor do those sections apply to charges, expenses and costs that constitute a charge against the Consolidated Revenue Fund.

2000, c. 15, s. 32.

Not in force

CHAPTER IV GOVERNMENTAL COMPENSATION

2000, c. 15, s. 33.

Not in force

33. Any payment to be made by or on behalf of a body determined by the Minister and referred to in the second paragraph of section 36 to a person who is indebted to a department or body referred to in the first paragraph of section 36 is subject to governmental compensation.

This section applies notwithstanding section 33 of the Tax Administration Act (chapter A-6.002).

2000, c. 15, s. 33; 2010, c. 31, s. 175.

Not in force

34. The Minister, in accordance with the rules prescribed by the Minister, shall advise the body which is to make the payment of the amount in respect of which governmental compensation is to be applied and direct the body to forward such amount to the Minister for payment into the Consolidated Revenue Fund. The Minister shall also advise the person entitled to the payment of the compensation to be applied.

2000, c. 15, s. 34; 2011, c. 18, s. 22.

Not in force

35. Compensation shall not be applied, or shall be suspended, in respect of the payments and debts determined by the Government.

2000, c. 15, s. 35.

Not in force

36. A minister or chief executive officer of a budget-funded body must provide the Minister, on request, with any information necessary for the purposes of section 33.

A body referred to in section 31.1.4 of the Tax Administration Act (chapter A-6.002) must provide to the Minister, on request, any information relating to payments referred to in section 33 to be made by the body.

2000, c. 15, s. 36; 2010, c. 31, s. 175.

Not in force

37. The information referred to in section 36 may be provided by the transfer of information files to be compared, coupled or cross-matched with any other file held by the Minister.

Any transfer of an information file under the first paragraph must be authorized by the Minister. The Minister shall record the name of the department or body having transferred a file in accordance with the first paragraph. Any person who applies therefor shall be given access to such record.

2000, c. 15, s. 37.

Not in force

38. The Minister shall prescribe the information transfer procedure and the form of cross-matching codes.

2000, c. 15, s. 38.

Not in force

39. The minister or chief executive officer concerned shall advise the debtor of the existence and nature of the claim against the debtor, of the time allotted for payment and of the cross-matching code which will be used in the application of governmental compensation.

2000, c. 15, s. 39.

Not in force

40. Compensation shall not be applied before the claim and the payment have been cross-matched by means of the cross-matching code and at least one other piece of information obtained by the Minister.

2000, c. 15, s. 40.

Not in force

41. The Minister may not communicate information provided in accordance with section 36 to anyone other than the Minister of Revenue for the purposes of the powers conferred by Division IV of Chapter III of the Tax Administration Act (chapter A-6.002), except with the authorization of the person to whom the information relates or of the person authorized by law to give such authorization on behalf of that person.

2000, c. 15, s. 41; 2010, c. 31, s. 175.

Not in force

42. For the purposes of this chapter, the Minister shall establish a management procedure framework for the exchange of information. The framework shall specify, among other things, the departments and bodies concerned, the purpose of the exchange of information, the information transfer techniques and means to be employed, the information involved and the confidentiality safeguards and security measures to be applied.

The framework shall be submitted to the Commission d’accès à l’information, which shall give its opinion within 30 days. The framework, once approved by the Government, shall apply to all departments and bodies named therein.

The framework, 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 the date of approval or, if the Assembly is not in session, within 30 days of resumption.

The framework shall be published in the Gazette officielle du Québec within 30 days of its tabling in the National Assembly.

2000, c. 15, s. 42.

Not in force

43. Sections 36 and 38 shall prevail over any provision of a special Act.

2000, c. 15, s. 43.

44. (Repealed).

2000, c. 15, s. 44; 2021, c. 25, s. 74.

Not in force

45. The Minister may, in writing and to the extent specified, delegate to a minister, a chief executive officer or any other person the exercise of the Minister’s functions under this chapter.

2000, c. 15, s. 45.

CHAPTER IV.1 BUDGET PLANNING OF BODIES OTHER THAN BUDGET-FUNDED BODIES

2020, c. 5, s. 103.

45.1. In developing the Government’s budgetary and financial policies, provided for in section 2 of the Act respecting the Ministère des Finances (chapter M-24.01), and preparing the estimated results to which paragraph 3.1 of section 77 of the Public Administration Act (chapter A-6.01) applies, the Minister of Finance and the Chair of the Conseil du trésor shall develop, and propose to the Conseil du trésor, multi-year budgetary policy directions applicable to bodies other than budget-funded bodies, for the number of years they determine.

The policy directions may be common to all of those bodies or be specific to each one. They may concern, among other things, revenues, expenditures and cumulative surpluses or deficits.

In addition, the policy directions may include net result targets, set in accordance with section 4.1 of the Act respecting the Ministère des Finances, and an expenditure reduction method, approved in accordance with section 74.1 of the Public Administration Act.

2020, c. 5, s. 103.

45.2. After being approved by the Conseil du trésor, the multi-year budgetary policy directions are forwarded to the ministers responsible for bodies other than budget-funded bodies.

Each minister shall forward the policy directions to each of the bodies under the minister’s responsibility and append directives relating to the forwarding and form of an annual budget, including the information it must include. The directives may also specify a method for forwarding and the form of multi-year budgetary estimates that are consistent with the method and form determined under paragraph 3.0.1 of section 77 of the Public Administration Act (chapter A-6.01).

A minister may also issue directives specifying, for all or each of the bodies under the minister’s responsibility, the application of the policy directions in their respect.

2020, c. 5, s. 103.

45.3. The board of directors or, if there is none, the most senior officer of any body other than a budget-funded body shall, on the basis of the multi-year budgetary policy directions and, if applicable, the directives of the minister responsible for the body, adopt an annual budget and multi-year budgetary estimates for the number of years covered by the policy directions.

Each body shall forward its budget and estimates to the minister responsible according to the minister’s directives.

2020, c. 5, s. 103.

45.4. Each minister shall ensure that the annual budgets and multi-year budgetary estimates of the bodies other than budget-funded bodies under the minister’s responsibility are consistent with the multi-year budgetary policy directions and, if applicable, the minister’s directives.

If they are not, the minister responsible may require a body to adopt a new budget or new estimates that incorporate the corrections the minister requests the body to make for consistency with the policy directions or the minister’s directives.

2020, c. 5, s. 103.

45.5. The Chair of the Conseil du trésor shall collect the multi-year budgetary estimates of the bodies other than budget-funded bodies from the ministers responsible and forward those estimates to the Minister of Finance.

The Chair of the Conseil du trésor and the Minister of Finance shall submit to the Conseil du trésor for approval the multi-year budgetary estimates and, if applicable, the amendments they consider appropriate on the basis of the budgetary and financial policies proposed by the Minister of Finance. The approved estimates are submitted to the Government.

2020, c. 5, s. 103.

45.6. After the Expenditure Budget has been tabled, the amendments referred to in section 45.5 are, if applicable, forwarded to the ministers responsible, who shall inform the bodies concerned. The board of directors or, as the case may be, the most senior officer of the body must, if necessary, amend the annual budget and forward it to the minister responsible for the body.

2020, c. 5, s. 103.

45.7. Each minister must ensure that the bodies other than budget-funded bodies under the minister’s responsibility respect their annual budget and multi-year budgetary estimates.

Where a minister is of the opinion that a body under the minister’s responsibility will not be able to respect its annual budget, the minister may require the body to draw up corrective measures, in accordance with the laws applicable to the body, and submit them to the minister for approval within the time the minister determines. If, in the minister’s opinion, the measures are insufficient, the minister may recommend an expenditure reduction method for the purposes of section 77.3 of the Public Administration Act (chapter A-6.01) to the Chair of the Conseil du trésor and the Minister of Finance.

2020, c. 5, s. 103.

45.8. This chapter does not apply to bodies other than budget-funded bodies whose estimates are included in the special funds budget.

2020, c. 5, s. 103.

CHAPTER V PROVISIONS APPLICABLE TO ALL SPECIAL FUNDS

2011, c. 18, s. 23.

46. Chapter IV of the Public Administration Act (chapter A-6.01), except sections 44, 51, 52 and 57, does not apply to a department or a budget-funded body with regard to expenditures or investments for which money is debited from a special fund.

2000, c. 15, s. 46; 2011, c. 18, s. 23.

47. The Minister of Finance shall submit a special funds budget to the Government for each fiscal year, jointly with the Chair of the Conseil du trésor.

For each special fund, the budget must include separate estimates of

(1)  the revenue of the fund;

(2)  the money borrowed or advanced under section 53 or 54 for the purposes of the fund;

(3)  the expenditures of the fund;

(4)  the investments of the fund; and

(5)  the fund’s accrued surplus or deficit.

The estimates for a special fund are prepared jointly by the minister or body responsible for it, the Minister of Finance and the Chair of the Conseil du trésor.

2000, c. 15, s. 47; 2011, c. 18, s. 23.

48. The expenditure and investment estimates in the special funds budget must be submitted to Parliament for approval. The budget is attached to the estimates tabled in the National Assembly in accordance with section 45 of the Public Administration Act (chapter A-6.01).

The estimates for the special funds are examined by the National Assembly within the framework of the examination of the appropriations.

An Appropriation Act may approve the expenditure and investment estimates for the special funds.

2000, c. 15, s. 48; 2011, c. 18, s. 23.

49. Once the expenditure and investment estimates for a special fund have been approved, the minister or body responsible for the fund is authorized to take the money credited to it out of the Consolidated Revenue Fund, for the purposes of the fund.

2000, c. 15, s. 49; 2011, c. 18, s. 23.

50. An authorization under section 49 to take money out of the Consolidated Revenue Fund is valid only for the fiscal year to which the expenditure and investment estimates for a special fund, approved by Parliament, pertain.

2000, c. 15, s. 50; 2011, c. 18, s. 23.

51. The minister or body responsible for the special fund shall keep the books of account of the special fund and record the financial commitments for which sums are debited from it; such accounts and records are separate from any other account or record. That minister or body shall also ensure that such commitments and the payments arising from them do not exceed and are consistent with the available balances.

2000, c. 15, s. 51; 2011, c. 18, s. 23.

52. The amount by which a special fund’s expenditures and investments for a fiscal year exceed its approved expenditures and investments for the fiscal year is submitted to Parliament for approval for the fiscal year following that in which the excess amount was recorded.

A special fund’s excess expenditures are presented in the special funds budget in addition to the expenditures entered for the fund. The same applies for a special fund’s excess investments.

2000, c. 15, s. 52; 2011, c. 18, s. 23.

53. The minister or body responsible for a special fund may borrow from the Minister of Finance money credited to the Financing Fund established under the Act respecting the Ministère des Finances (chapter M-24.01).

An amount transferred to a fund by means of such a loan is repayable out of that fund.

The Minister of Finance is authorized to transfer the amount of a loan between funds.

2000, c. 15, s. 53; 2011, c. 18, s. 23.

54. The Minister of Finance may, with the authorization of the Government and on the conditions it determines, advance to a special fund money credited to the general fund.

Conversely, the Minister may advance to the general fund, on the conditions the Minister determines, any money credited to a special fund that is not required for its operation.

An advance made to a fund is repayable out of that fund.

The Minister is authorized to transfer the amount of an advance between funds.

2000, c. 15, s. 54; 2011, c. 18, s. 23.

55. The remuneration and expenditures pertaining to the employee 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 special fund may be debited from that fund.

2000, c. 15, s. 55; 2011, c. 18, s. 23.

56. The Government shall determine the nature of the activities or property financed by a special fund and the nature of the costs that may be debited from it; the Conseil du trésor shall determine the manner in which the fund is to be managed.

2000, c. 15, s. 56; 2011, c. 18, s. 23.

57. (Replaced).

2000, c. 15, s. 57; 2011, c. 18, s. 23.

Not in force

CHAPTER VI FINANCIAL CONTRACTS

2000, c. 15, s. 58.

Not in force

58. The Government may, by regulation and on the recommendation of the Minister,

(1)  determine the terms of banking and financial services contracts made in the name of the Government by a minister or by a government body;

(2)  determine the cases in which such contracts are subject to authorization by the Government or the Minister.

The terms of a contract and the cases in which the contract is subject to authorization may vary in respect of all contracts, certain categories of contracts or certain contracts made by a minister or body designated in the regulation.

2000, c. 15, s. 58.

Not in force

59. A minister or a body, with the authorization of the Government upon the recommendation of the Minister, in the case of a contract that cannot be concluded without authorization by the Government, or with the authorization of the Minister in any other case, may enter into a contract whose terms differ from those applicable to it pursuant to a regulation made under section 58. The Government or the Minister, as the case may be, may determine the terms applicable to the contract.

2000, c. 15, s. 59.

Not in force

60. The powers conferred on the Government or the Minister by section 59 shall be exercised, with respect to persons designated by the National Assembly to exercise a function under the authority of the Assembly and with respect to the Commission de la représentation, by the Office of the National Assembly.

2000, c. 15, s. 60.

CHAPTER VII PUBLIC DEBT

2000, c. 15, s. 61.

DIVISION I BORROWINGS

2000, c. 15, s. 61.

61. Borrowings shall be effected by the Minister with the authorization of the Government.

2000, c. 15, s. 61.

62. The Government shall determine such amounts, characteristics, terms and conditions as it considers necessary with respect to borrowings effected pursuant to this division.

2000, c. 15, s. 62.

63. Borrowings may also be effected under a borrowing plan authorized by the Government; the maximum amount of the borrowings effected under the plan and such characteristics and limits as are deemed necessary by the Government in relation to such borrowings shall be established by the Government.

The Government may authorize the Minister generally to effect any borrowing under the plan, to establish the amounts and other characteristics thereof, and to agree to the applicable terms and conditions, including those relating to the currency of payment and the registration of the securities.

2000, c. 15, s. 63.

63.1. The bonds and other debt securities issued under this division may be certificated or uncertificated securities.

2011, c. 18, s. 24.

63.2. The Government may determine that the certificated bonds and other debt securities issued under this division become uncertificated securities, in the manner it specifies.

2011, c. 18, s. 24.

64. The Minister may, by order, create a sinking fund to provide for the repayment of any borrowing effected under this division. The Minister shall determine the terms of repayment whenever they are not otherwise provided for.

With the authorization of the Government, the Minister may take out of the Consolidated Revenue Fund any money the Minister pays into a sinking fund.

Whenever a borrowing for which a sinking fund has been created is redeemed before maturity or renewed or paid off at maturity, the Minister may, by order, transfer that sinking fund or any part of it and apply it to another borrowing effected under this division, or pay the money making up that sinking fund into any other sinking fund already created for such a borrowing.

An order made under this section takes effect on the date on which it is made, or on any later date specified in the order. An order made under the third paragraph is published in the Gazette officielle du Québec.

2000, c. 15, s. 64; 2011, c. 18, s. 25.

65. Section 17 applies to borrowings referred to in this division and to documents related to the borrowings.

2000, c. 15, s. 65; 2001, c. 75, s. 6.

66. The Government may provide for registration as to both principal and interest, in such manner and upon such terms and conditions as it determines, of bonds or other debt securities issued for borrowing purposes.

2000, c. 15, s. 66.

67. The Government may make regulations providing for

(1)  the transfer, transmission, exchange, purchase by agreement or redemption of any bond or other debt security;

(2)  the replacement of certificates evidencing the existence of bonds or other debt securities if the certificates have been damaged, lost, stolen or destroyed, the payment of interest or capital to their holders or the guarantees they must furnish;

(3)  the correction of errors in the registration of bonds or other debt securities; and

(4)  the examination and cancellation procedure for bonds and other debt securities issued by Québec that are redeemed before maturity.

2000, c. 15, s. 67; 2011, c. 18, s. 26.

68. The Government may modify any part of the public debt by replacing any bonds or other debt securities by any other bonds or debt securities.

The first paragraph shall not be construed as allowing a bond or other debt security to be replaced unless the right to do so has been stipulated or the consent of the holder of the bond or security or of the creditor has been obtained.

2000, c. 15, s. 68.

69. Where bonds or other debt securities are redeemed before maturity or purchased by agreement, the Minister may maintain them in force in order to reissue them, provided that the characteristics, terms and conditions of the issue do not expressly provide otherwise. The Minister may then reissue the bonds or other debt securities, either by reissuing the same bonds or debt securities or by issuing other bonds or debt securities in their place; with regard to the new issue, the person holding rights in the bonds or other debt securities has the same rights and privileges as if the bonds or other debt securities had not been previously issued.

The reissue of a bond or other debt security, or the issue of another bond or debt security in its place, shall not be considered as the issue of a new bond or new debt security for the purposes of any provision of an order in council limiting the amount or the number of bonds or other debt securities to be issued.

2000, c. 15, s. 69.

DIVISION II SAVINGS PRODUCTS

70. The Government may authorize the issue and sale of savings products under a borrowing plan the maximum amount, characteristics and limits of which shall be established by the Government to the extent it deems necessary.

The borrowing plan may provide that the issue, sale and management 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.

2000, c. 15, s. 70.

71. The Minister shall determine the amounts and characteristics of and the other terms and conditions applicable to each issue and sale of savings products under a borrowing plan established in accordance with this division.

2000, c. 15, s. 71.

72. The Minister may effect any transaction under a borrowing plan established in accordance with this division. The Minister may also, if so authorized by the borrowing plan, enter into contracts for the payment of fixed-term annuities. The funds earmarked for the payment of an annuity shall be regarded as the principal of a loan.

Such funds 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.

2000, c. 15, s. 72.

73. 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 clients and purchasers;

(3)  determine the terms and conditions of assignment, transfer and payment of securities;

(4)  determine prohibitions or restrictions concerning the assignment of and the right to dispose of securities;

(5)  determine prohibitions or restrictions concerning the granting of movable hypothecs on securities and determine terms and conditions for the granting of such hypothecs as well as conditions for the exercise of related rights or remedies; and

(6)  determine administration fees and other fees payable by clients of the book based system and by purchasers of savings products and fixed-term annuities.

2000, c. 15, s. 73.

74. A regulation under section 73 may specify which of its provisions may be made applicable, by decision of the Minister, to the different savings products authorized and issued under this division.

2000, c. 15, s. 74.

75. The information to be furnished by clients of the book based system in the prescribed forms is determined by the Minister or by any other person authorized in writing by the Minister.

2000, c. 15, s. 75; 2020, c. 5, s. 218.

76. Sections 63 to 67 apply to any borrowing effected under this division, with the necessary modifications.

2000, c. 15, s. 76.

CHAPTER VIII BORROWINGS, FINANCIAL INSTRUMENTS AND CONTRACTS, INVESTMENTS AND FINANCIAL COMMITMENTS OF BODIES

2000, c. 15, s. 77; 2007, c. 41, s. 1.

77. For the purposes of this chapter,

(1)  “financial instrument or contract” means any financial instrument or contract whose object is the management of financial risks, in particular currency exchange agreements, interest rate exchange agreements, contracts for the purchase or sale of options and futures contracts;

(2)  “body” means

(a)  a body referred to in any of subparagraphs 1 to 5 of the first paragraph of section 24 of the Act respecting the Ministère des Finances (chapter M-24.01);

(b)  a government agency referred to in any of paragraphs 1 to 3 of section 4 of the Auditor General Act (chapter V-5.01); or

(c)  joint stock companies all the voting shares of which form part of the domain of the State.

2000, c. 15, s. 77; 2013, c. 16, s. 84.

77.1. A body may not make a borrowing unless the borrowing is authorized by the Minister responsible for the administration of the Act governing the body and its nature, terms and conditions are authorized by the Minister of Finance.

However, the authorization of the Minister responsible for the administration of the Act governing university establishments is not required in the case of a project that is not subsidized under the University Investments Act (chapter I-17).

The first paragraph does not apply if the borrowing must, by law, be authorized or approved by the Government.

Moreover, the authorization of the Minister of Finance is not required in the cases and subject to the terms and conditions determined by the Government in a regulation. The provisions of the regulation may apply in whole or in part to one or more bodies and may specify the applicable categories of borrowings.

2007, c. 41, s. 2.

77.2. A body may not make an investment unless the investment is authorized by the Minister responsible for the administration of the Act governing the body and its nature, terms and conditions are authorized by the Minister of Finance.

The first paragraph does not apply if the investment must, by law, be authorized or approved by the Government or if it is made as part of an economic development project or to provide financial assistance or in any other case determined by regulation.

Moreover, the authorization of the Minister of Finance or that of the Minister responsible for the administration of the Act governing the body is not required, or neither are required, as the case may be, in the cases and subject to the terms and conditions determined by the Government in a regulation for each such authorization. The provisions of the regulation may apply in whole or in part to one or more bodies and may specify the applicable categories of investments.

2007, c. 41, s. 2.

77.3. A body may not make a financial commitment determined by government regulation unless the financial commitment is authorized by the Minister responsible for the administration of the Act governing the body and its nature, terms and conditions are authorized by the Minister of Finance.

The first paragraph does not apply when the financial commitment must, by law, be authorized or approved by the Government.

Moreover, the authorization of the Minister of Finance is not required in the cases and subject to the terms and conditions determined by the Government in a regulation. The provisions of the regulation may apply in whole or in part to one or more bodies and may specify the applicable categories of financial commitments.

2007, c. 41, s. 2.

77.4. The Minister responsible for the administration of the Act governing a body or the Minister of Finance may, in the cases and on the conditions the Minister determines, delegate the power to give an authorization required under any of sections 77.1 to 77.3, 79 and 80 to any person the Minister designates.

2007, c. 41, s. 2.

77.5. The Government may, by order,

(1)  exempt any body from some or all of the provisions of sections 77.1 to 77.3, on the conditions and for the categories of borrowings, investments or financial commitments the Government determines; and

(2)  subject a legal person established in the public interest not described in paragraph 2 of section 77 to some or all of the provisions of sections 77.1 to 77.3, 79 and 80.

2007, c. 41, s. 2.

77.6. Sections 77.1 to 77.5 do not apply to

(1)  the fiduciary functions expressly conferred on a body by its governing Act;

(2)  the Caisse de dépôt et placement du Québec and its subsidiaries;

(3)  the loans, investments and financial commitments of Retraite Québec referred to in the second paragraph of section 65 of the Act respecting Retraite Québec (chapter R-26.3);

(4)  a pension fund; or

(5)  a foundation.

A body referred to in the first paragraph that exercises the powers granted to it by sections 79 and 80 is exempted from the requirement to obtain the authorization of the Minister of Finance set out in those sections, unless the authorization is required under the provisions of another law relating to the exercise of the body’s power to borrow.

2007, c. 41, s. 2; 2008, c. 12, s. 2; 2015, c. 20, s. 1.

77.7. When a body applies for an authorization that is required under any of sections 77.1 to 77.4, 79 and 80, the Minister of Finance rules on the application within the time limit specified by the Government after authorization is given by the Minister responsible for the administration of the Act governing the body. However, the Minister of Finance may extend the time limit if the Minister of Finance considers it necessary to do so.

The fact that an authorization is given after the time limit specified in the first paragraph does not invalidate the transaction.

2007, c. 41, s. 2.

78. Bodies which have the power to borrow may, within the scope of a borrowing plan established by the body which sets the maximum amount and characteristics of borrowings and the applicable limits, and with the authorizations or approvals required by law for the exercise of their power to borrow and according to the conditions determined by the Government, if applicable, conclude without further authorization or approval any borrowing transaction under the borrowing plan and establish the amounts and other characteristics of, and fix or accept the terms and conditions relating to, each such transaction.

2000, c. 15, s. 78; 2018, c. 18, s. 131.

79. Bodies which have the power to borrow may, with the authorizations and approvals required by law for the exercise of that power and with the authorization of and subject to the conditions determined by the Minister of Finance, conclude currency exchange agreements or interest rate exchange agreements, or terminate such agreements according to their terms.

The authorization of the Minister of Finance is not required if the transaction must, by law, be authorized or approved by the Government, nor is it required in the cases and subject to the terms and conditions that may be determined by the Government in a regulation.

The provisions of a regulation under the second paragraph may apply in whole or in part to one or more bodies and specify the applicable categories of currency exchange or interest rate exchange agreements.

2000, c. 15, s. 79; 2007, c. 41, s. 3.

80. In addition to the powers granted to them by section 79, bodies which have the power to borrow may, if they deem it advisable for their financial management, with the authorizations and approvals required by law for the exercise of that power and with the authorization of and subject to the conditions determined by the Minister of Finance, acquire, hold, invest in, conclude, dispose of or terminate, according to their terms, such financial instruments or contracts as the Government may determine for one or more bodies or for a category of bodies.

The authorization of the Minister of Finance is not required if the transaction must, by law, be authorized or approved by the Government, nor is it required in the cases and subject to the terms and conditions that may be determined by the Government in a regulation.

The provisions of a regulation under the second paragraph may apply in whole or in part to one or more bodies and specify the applicable categories of financial instruments or contracts.

2000, c. 15, s. 80; 2007, c. 41, s. 4.

81. Transactions carried out within the framework of a program established by a body and approved by the Government are not subject to the authorizations and approvals referred to in the first paragraph of sections 79 and 80 where the program establishes the principal mandatory characteristics of the transactions and limits the financial commitments which may arise from them.

2000, c. 15, s. 81.

82. The Government may, in respect of those financial instruments and contracts which it determines and in respect of currency or interest rate exchange agreements, exempt one or more bodies or a category of bodies, conditionally or unconditionally, from the obligation to obtain the authorizations and approvals required by the first paragraph of sections 79 and 80.

2000, c. 15, s. 82.

83. A body may, notwithstanding any provision of any other Act applicable to it, determine, within the scope of a borrowing plan referred to in section 78 or of a program referred to in section 81, that the power to borrow or to effect transactions under sections 79 and 80, or the power to approve the terms and conditions thereof, may be exercised by two or more of its officers authorized by the body for that purpose.

Despite the first paragraph, as regards effecting a short term or line of credit loan, the power may be exercised by a member of the personnel authorized by the body to act alone in that respect.

2000, c. 15, s. 83; 2022, c. 3, s. 56.

CHAPTER VIII.1 ADJUSTMENT OF CERTAIN FEES AND OTHER PROVISIONS RELATING TO FEES

2010, c. 20, s. 51.

83.1. For the purposes of this chapter,

(1)  “body” means a government department or body, except the committee on the remuneration of criminal and penal prosecuting attorneys, the committee on the remuneration of judges and justices of the peace and the Conseil de la magistrature;

(2)  “institution” means

(a)  a school service centre, a school board, the Comité de gestion de la taxe scolaire de l’Île de Montréal, a general and vocational college or a university institution listed in paragraphs 1 to 11 of section 1 of the Act respecting educational institutions at the university level (chapter E-14.1); or

(b)  a health and social services agency or a public institution governed by the Act respecting health services and social services (chapter S-4.2);

(3)  “fee” means the consideration in money, set by a law, the Government, a minister or a body, to be paid for a particular public service or a set of public services delivered by a body or an institution in the course of its activities.

Consideration paid by the Government, a minister, a body or an institution is not a fee.

2010, c. 20, s. 51; 2011, c. 31, s. 11; 2020, c. 1, s. 309.

83.2. For the purposes of this chapter, when a fee is subject to the authorization or approval of a body, a minister or the Government, it is considered to be set by the giver of the authorization or approval.

2010, c. 20, s. 51.

83.3. Fees are adjusted by operation of law on 1 January of each year by a rate corresponding to the annual change in the average all-items Consumer Price Index for Québec excluding alcoholic beverages, tobacco products and recreational cannabis for the 12-month period ending on 30 September of the year preceding the year for which the fee is to be adjusted. The Minister publishes the rate without delay on the Minister’s website and in the Gazette officielle du Québec.

2010, c. 20, s. 51; 2020, c. 5, s. 214.

The adjustment rate on 1 January 2023 is 6.44% as regards the fees adjusted under this section. (2022) 154 G.O. 1, 736.

However, this rate is not applicable to fees subject to the 3% indexation cap under the Act to limit the indexation of several government tariffs (chapter I-7.1). (2022) 154 G.O. 1, 736.

83.4. A fee is not adjusted if it was set in the preceding year or was increased in the preceding year otherwise than under section 83.3.

However, a fee that was set on 1 January of the preceding year is adjusted in accordance with section 83.3 if the fee is not subject to another adjustment measure.

A fee is not adjusted according to the adjustment rate provided for in section 83.3 if the estimated change in the cost of the public service for which it is collected is less than the adjustment rate, provided the estimated change was approved by the Minister of Finance. In such a case, the fee is adjusted, on 1 January following the approval given by the Minister, according to the rate corresponding to the estimated change in the cost of the public service.

Estimating the change in the cost of the public service falls to the body or the minister having the authority to set the fee.

On the recommendation of the Minister of Finance, the Government may exempt a fee or a set of fees from being adjusted under section 83.3.

2010, c. 20, s. 51; 2022, c. 29, s. 5.

83.5. The adjustment rates referred to in sections 83.3 and 83.4 may not be less than zero.

The Minister makes a regulation to determine the rules for rounding off adjusted fees according to those rates. The regulation may provide for postponing the application of an adjustment to a subsequent year in the cases it determines.

2010, c. 20, s. 51.

83.6. The body or minister who set a fee adjusted under section 83.3 or 83.4 publishes the results of the adjustment in the Gazette officielle du Québec if the fee was published in the Gazette officielle du Québec at the time it was set. When other fees are adjusted under that section, the body or the minister informs the public of the results by any means considered appropriate.

2010, c. 20, s. 51.

83.7. Estimating the cost of a public service funded by a fee set by the Government and publishing the results of the adjustment of such a fee falls to the minister responsible for the body or institution that delivers the public service.

2010, c. 20, s. 51.

83.8. A fee may be set under this Act to fund a particular public service or a set of public services delivered by a body or an institution, provided the law does not otherwise confer the power to set that fee.

In the case of a department or an institution, the fee must be determined by government regulation; in the case of another body, the fee is set by a regulation of that body, approved by the Government with or without amendment.

The Government may make the regulation if the body fails to make it within the time prescribed.

2010, c. 20, s. 51.

83.9. Despite any legislative provision to the contrary, the Government may make a regulation amending two or more regulations it has made in order to set fees for public services delivered by the bodies or the institutions governed by this Act.

The regulation must specify each of the public services or set of public services for which a fee was set and clearly set out the new fee.

2010, c. 20, s. 51.

83.10. The Minister or the body having the authority to set the fee for a public service or a set of public services delivered by another body or an institution may require that other body or institution to furnish the information needed to set the fee and to estimate the change in the cost of the service or set of services.

The same holds for the minister responsible for the body or institution that delivers a fee-funded public service if the fee for the public service was set by the Government.

2010, c. 20, s. 51.

83.11. This chapter does not apply to fees set directly by an Act, a contract or the Régie de l’énergie.

2010, c. 20, s. 51.

CHAPTER IX PUBLIC ACCOUNTS AND OTHER FINANCIAL REPORTS

2000, c. 15, s. 84.

84. The fiscal year of the Government shall begin on 1 April in one year and end on 31 March in the next year.

2000, c. 15, s. 84.

85. The public accounts shall be prepared for each fiscal year by the comptroller of finance on behalf of the Minister in the form determined by the Minister.

2000, c. 15, s. 85.

86. The public accounts shall comprise

(1)  the consolidated financial statements of the Government;

(1.1)  a statement of changes in the balance and a statement of the financial position of the Generations Fund;

(1.2)  a statement of earnings resulting from the activities of the Generations Fund;

(2)  information on the revenues, expenditures and other costs of government departments and budget-funded bodies;

(2.1)  information on the revenue, expenditures and investments of special funds;

(3)  a statement of the statutory and annual appropriations and of the special warrants for the fiscal year, and of the expenditures and other costs charged against each appropriation or special warrant;

(4)  a report of the excess of the expenditures and other costs of the departments and budget-funded bodies entered in the accounts for a fiscal year over the appropriations for the same year;

(4.1)  a report of the excess of the expenditures and investments of each special fund entered in the accounts for a fiscal year over the expenditures and investments approved for that fund for the fiscal year; and

(5)  any other information needed to account for the financial position of the Government.

2000, c. 15, s. 86; 2006, c. 24, s. 12; 2011, c. 18, s. 27.

87. The Minister shall table the public accounts in the National Assembly not later than 31 December following the close of the fiscal year.

If the Assembly is not sitting, the Minister may distribute the public accounts by any means the Minister deems appropriate before their tabling in the Assembly; in such case, the Minister shall table the public accounts in the Assembly within 15 days of resumption.

2000, c. 15, s. 87; 2009, c. 38, s. 12.

88. The Minister shall prepare the other financial reports of the Government in the form, with the content and at the intervals determined by the Minister.

2000, c. 15, s. 88.

89. The minister responsible for a body other than a budget-funded body, a government enterprise or a body, other than a government body, designated by the Minister of Finance shall forward, to the comptroller of finance, in the form, with the content and at the intervals determined by the Minister, the financial information needed to prepare the public accounts and the other financial reports of the Government.

This section also applies to the chief executive officer of a public body and to the chief executive officer of a government agency referred to in section 3 or 4 of the Auditor General Act (chapter V-5.01) as regards financial information relating to property held in trust that is administered by the chief executive officer.

2000, c. 15, s. 89; 2009, c. 38, s. 13; 2013, c. 16, s. 85.

90. The minister responsible for a body or an enterprise referred to in section 89 shall forward to the Minister of Finance any budget or budget estimates that Minister requests.

Any amendment made to those documents in the course of a fiscal year that may have an impact on the Government’s financial forecasts must be forwarded immediately to the Minister of Finance.

If the Minister of Finance deems, after consultation with the chair of the Conseil du trésor, that such an amendment has a negative impact on the Government’s financial forecasts, the minister responsible for the body or the enterprise shall, with the Government’s approval, draw up and implement measures to remedy the situation.

2000, c. 15, s. 90; 2009, c. 38, s. 14.

91. The accumulated surplus of a body other than a budget-funded body shall be paid into the Consolidated Revenue Fund on the dates and to the extent determined by the Government on the recommendation of the Minister.

The same applies to the dividends payable by a government enterprise where it is provided by law that the dividends are determined by the Government.

2000, c. 15, s. 91.

92. The comptroller of finance shall prepare a statement of any report and special warrant issued pursuant to section 51 of the Public Administration Act (chapter A‐6.01) and the corresponding expenditures and other costs.

The statement shall be tabled in the National Assembly by the minister who reported the urgency of the situation not later than the third day after resumption.

2000, c. 15, s. 92.

CHAPTER X AMENDING PROVISIONS

2000, c. 15, s. 93.

93. (Amendment integrated into c. A-13.2, s. 14).

2000, c. 15, s. 93.

94. (Amendment integrated into c. A-13.2, s. 19).

2000, c. 15, s. 94.

95. (Omitted).

2000, c. 15, s. 95.

96. (Amendment integrated into c. A-30, ss. 71.2, 71.3).

2000, c. 15, s. 96.

97. (Amendment integrated into c. A-31, ss. 10.3, 10.4).

2000, c. 15, s. 97.

98. (Amendment integrated into c. C-81, s. 26.9).

2000, c. 15, s. 98.

99. (Inoperative, 1999, c. 30, s. 15).

2000, c. 15, s. 99.

100. (Amendment integrated into c. E-3.3, s. 488.3).

2000, c. 15, s. 100.

101. (Amendment integrated into c. E-4.01, s. 15).

2000, c. 15, s. 101.

102. (Amendment integrated into c. F-3.2.0.3, s. 4).

2000, c. 15, s. 102.

103. (Amendment integrated into c. F-3.2.0.3, s. 8).

2000, c. 15, s. 103.

104. (Amendment integrated into c. F-4.01, s. 12).

2000, c. 15, s. 104.

105. (Amendment integrated into c. F-4.01, s. 16).

2000, c. 15, s. 105.

106. (Amendment integrated into c. F-4.1, s. 170.5).

2000, c. 15, s. 106.

107. (Amendment integrated into c. F-4.1, s. 170.9).

2000, c. 15, s. 107.

108. (Amendment integrated into c. M-14, s. 21.4).

2000, c. 15, s. 108.

109. (Amendment integrated into c. M-14, s. 21.10).

2000, c. 15, s. 109.

110. (Amendment integrated into c. M-15, s. 13.4).

2000, c. 15, s. 110.

111. (Amendment integrated into c. M-15, s. 13.8).

2000, c. 15, s. 111.

112. (Amendment integrated into c. M-15.001, s. 61).

2000, c. 15, s. 112.

113. (Amendment integrated into c. M-15.001, s. 66).

2000, c. 15, s. 113.

114. (Amendment integrated into c. M-17, s. 17.4).

2000, c. 15, s. 114.

115. (Amendment integrated into c. M-17, s. 17.10).

2000, c. 15, s. 115.

116. (Amendment integrated into c. M-19, s. 32.4).

2000, c. 15, s. 116.

117. (Amendment integrated into c. M-19, s. 32.9).

2000, c. 15, s. 117.

118. (Amendment integrated into c. M-19.3, s. 14.4).

2000, c. 15, s. 118.

119. (Amendment integrated into c. M-19.3, s. 14.9).

2000, c. 15, s. 119.

120. (Amendment integrated into c. M-25.001, s. 27).

2000, c. 15, s. 120.

121. (Amendment integrated into c. M-25.001, s. 32).

2000, c. 15, s. 121.

122. (Amendment integrated into c. M-25.01, s. 20).

2000, c. 15, s. 122.

123. (Amendment integrated into c. M-25.01, s. 25).

2000, c. 15, s. 123.

124. (Amendment integrated into c. M-25.1.1, s. 35.4).

2000, c. 15, s. 124.

125. (Amendment integrated into c. M-25.1.1, s. 35.8).

2000, c. 15, s. 125.

126. (Amendment integrated into c. M-25.2, s. 17.5).

2000, c. 15, s. 126.

127. (Amendment integrated into c. M-25.2, s. 17.8).

2000, c. 15, s. 127.

128. (Amendment integrated into c. M-28, s. 12.25).

2000, c. 15, s. 128.

129. (Amendment integrated into c. M-28, s. 12.27).

2000, c. 15, s. 129.

130. (Amendment integrated into c. M-28, s. 12.33).

2000, c. 15, s. 130.

131. (Amendment integrated into c. M-28, s. 12.37).

2000, c. 15, s. 131.

132. (Amendment integrated into c. M-30, s. 3.34).

2000, c. 15, s. 132.

133. (Amendment integrated into c. M-30, s. 3.38).

2000, c. 15, s. 133.

134. (Amendment integrated into c. M-31, s. 31.1.3).

2000, c. 15, s. 134.

135. (Amendment integrated into c. M-31, s. 69.1).

2000, c. 15, s. 135.

136. (Amendment integrated into c. M-31, s. 97.4).

2000, c. 15, s. 136.

137. (Amendment integrated into c. M-31, s. 97.9).

2000, c. 15, s. 137.

138. (Amendment integrated into c. N-1.1, s. 6.2).

2000, c. 15, s. 138.

139. (Amendment integrated into c. P-2.2, s. 43).

2000, c. 15, s. 139.

140. (Amendment integrated into c. P-2.2, s. 44).

2000, c. 15, s. 140.

141. (Amendment integrated into c. P-32, s. 35.3).

2000, c. 15, s. 141.

142. (Amendment integrated into c. R-3.1, s. 2.1).

2000, c. 15, s. 142.

143. (Amendment integrated into c. S-6.1, s. 15).

2000, c. 15, s. 143.

144. (Amendment integrated into c. S-6.1, s. 19).

2000, c. 15, s. 144.

145. (Amendment integrated into c. S-6.1, s. 21.2).

2000, c. 15, s. 145.

146. (Amendment integrated into c. T-16, s. 246.37).

2000, c. 15, s. 146.

147. (Amendment integrated into c. V-5.01, s. 37).

2000, c. 15, s. 147.

148. (Omitted).

2000, c. 15, s. 148.

149. (Amendment integrated into c. V-5.01, s. 66.1).

2000, c. 15, s. 149.

150. (Omitted).

2000, c. 15, s. 150.

151. (Omitted).

2000, c. 15, s. 151.

152. (Omitted).

2000, c. 15, s. 152.

153. (Omitted).

2000, c. 15, s. 153.

154. (Omitted).

2000, c. 15, s. 154.

155. (Omitted).

2000, c. 15, s. 155.

156. (Omitted).

2000, c. 15, s. 156.

157. (Amendment integrated into c. M-24.01, s. 36).

2000, c. 15, s. 157.

158. (Amendment integrated into c. C-8.3, s. 40).

2000, c. 15, s. 158.

159. (Amendment integrated into c. C-8.3, s. 41).

2000, c. 15, s. 159.

160. (Amendment integrated into c. C-8.3, s. 46).

2000, c. 15, s. 160.

161. (Amendment integrated into c. F-4.001, s. 4).

2000, c. 15, s. 161.

162. (Amendment integrated into c. F-4.001, s. 8).

2000, c. 15, s. 162.

CHAPTER XI TRANSITIONAL AND FINAL PROVISIONS

2000, c. 15, s. 163.

163. Unless otherwise indicated by the context, a reference in any text or document, regardless of its form or medium, to the Financial Administration Act (chapter A‐6) is a reference to this Act.

2000, c. 15, s. 163.

164. Orders in council under sections 36.1 and 64 of the Financial Administration Act (chapter A‐6) shall remain in force until they are replaced pursuant to this Act.

2000, c. 15, s. 164; 2001, c. 75, s. 7.

165. The financing fund established by section 24 of the Act respecting the Ministère des Finances (chapter M‐24.01) shall continue the financing fund established by section 69.1 of the Financial Administration Act (chapter A‐6).

2000, c. 15, s. 165.

166. (Omitted).

2000, c. 15, s. 166.

167. The Minister of Finance is responsible for the administration of this Act.

2000, c. 15, s. 167.

168. (Omitted).

2000, c. 15, s. 168.

SCHEDULE 1

BUDGET-FUNDED BODIES

Administrative Housing Tribunal

Anti-Corruption Commissioner

Bureau d’audiences publiques sur l’environnement

Bureau des enquêtes indépendantes

Comité consultatif sur l’accessibilité financière aux études

Comité de déontologie policière

Comité de la rémunération des juges

Commission consultative de l’enseignement privé

Commission d’accès à l’information

Commission de la fonction publique

Commission de l’éthique en science et en technologie

Commission de protection du territoire agricole du Québec

Commission de toponymie

Commission des droits de la personne et des droits de la jeunesse

Commission des partenaires du marché du travail

Commission des transports du Québec

Commission d’évaluation de l’enseignement collégial

Commission municipale du Québec

Commission québécoise des libérations conditionnelles

Committee on the remuneration of criminal and penal prosecuting attorneys

Conseil de la justice administrative

Conseil de la magistrature

Conseil du patrimoine culturel du Québec

Conseil du statut de la femme

Conseil supérieur de l’éducation

Coroners office

Director of Criminal and Penal Prosecutions

Health and Welfare Commissioner

Human Rights Tribunal

National Student Ombudsman

Office de la protection du consommateur

Office des personnes handicapées du Québec

Office québécois de la langue française

Police Ethics Commissioner

Public Curator

Régie des alcools, des courses et des jeux

Régie des marchés agricoles et alimentaires du Québec

2000, c. 15, Schedule 1; 2002, c. 28, s. 35; O.C. 1081-2003, (2003) 135 G.O. 2, 3227; 2002, c. 45, s. 162; 2004, c. 11, s. 61; 2005, c. 22, s. 48; 2005, c. 32, s. 233; 2005, c. 18, s. 38; 2005, c. 34, s. 39; 2006, c. 38, s. 14; O.C. 432-2008, (2008) 140 G.O. 2, 1375; O.C. 13-2010, (2010) 142 G.O. 2, 465; 2010, c. 15, s. 54; 2011, c. 17, s. 36; 2011, c. 16, s. 245; 2011, c. 31, s. 12; 2011, c. 21, s. 209; 2013, c. 6, s. 7; 2013, c. 28, s. 92; 2015, c. 15, s. 118; 2019, c. 28, s. 158; 2020, c. 2, s. 3; 2021, c. 33, s. 2; 2022, c. 14, s. 131; 2022, c. 17, s. 68.

SCHEDULE 2

BODIES OTHER THAN BUDGET-FUNDED BODIES

Administrative Labour Tribunal

Administrative Tribunal of Québec

Agence du revenu du Québec

Autorité des marchés financiers

Autorité des marchés publics

Bibliothèque et Archives nationales du Québec

Centre d’acquisitions gouvernementales

Centre de la francophonie des Amériques

Commission de la capitale nationale du Québec

Commission des services juridiques

Conseil de gestion de l’assurance parentale, in the exercise of its non-fiduciary functions

Conseil des arts et des lettres du Québec

Conservatoire de musique et d’art dramatique du Québec

Corporation d’urgences-santé

Cree Hunters Economic Security Board

École nationale de police du Québec

École nationale des pompiers du Québec

Financement-Québec

Financial Markets Administrative Tribunal

Fondation de la faune du Québec

Fonds d’aide aux actions collectives

Héma-Québec

Institut de la statistique du Québec

Institut de technologie agroalimentaire du Québec

Institut de tourisme et d’hôtellerie du Québec

Institut national d’excellence en santé et en services sociaux

Institut national de santé publique du Québec

Institut national des mines

La Financière agricole du Québec

Musée d’Art contemporain de Montréal

Musée de la Civilisation

Musée national des beaux-arts du Québec

Office des professions du Québec

Office Québec-Monde pour la jeunesse

Québec Research Fund–Health

Québec Research Fund–Nature and Technology

Québec Research Fund–Society and Culture

Régie de l’assurance maladie du Québec

Régie de l’énergie

Régie du bâtiment du Québec

Société d’habitation du Québec

Société de développement de la Baie James

Société de développement des entreprises culturelles

Société de développement et de mise en valeur du Parc olympique

Société de financement des infrastructures locales du Québec

Société de l’assurance automobile du Québec in the exercise of its functions in a capacity other than that of trustee

Société de la Place des Arts de Montréal

Société de télédiffusion du Québec

Société des établissements de plein air du Québec

Société des Traversiers du Québec

Société du Centre des congrès de Québec

Société du Grand Théâtre de Québec

Société du Palais des congrès de Montréal

Société du Plan Nord

Société nationale de l’amiante

Société québécoise d’information juridique

Société québécoise de récupération et de recyclage

Société québécoise des infrastructures

2000, c. 15, Schedule 2; 2000, c. 12, s. 340; 2000, c. 62, s. 4; 2001, c. 28, s. 16; 2001, c. 11, s. 21; 2002, c. 64, s. 19; 2002, c. 69, s. 120; 2002, c. 41, s. 32; O.C. 1081-2003, (2003) 135 G.O. 2, 3227; 2002, c. 45, s. 163; 2004, c. 35, s. 39; 2004, c. 37, s. 40; 2004, c. 40, s. 16; 2004, c. 32, s. 53; 2004, c. 30, s. 50; 2005, c. 13, s. 78; 2005, c. 7, s. 54; 2005, c. 22, s. 49; 2005, c. 36, s. 5; 2004, c. 25, s. 59; 2006, c. 27, s. 24; 2006, c. 26, s. 19; 2006, c. 58, s. 51; 2006, c. 57, s. 40; O.C. 432-2008, (2008) 140 G.O. 2, 1375; 2009, c. 7, s. 44; 2009, c. 32, s. 24; 2009, c. 58, s. 1; O.C. 13-2010, (2010) 142 G.O. 2, 465; 2009, c. 53, s. 44; 2010, c. 15, s. 55; 2009, c. 6, s. 31; 2010, c. 31, s. 83; 2010, c. 37, s. 79; 2011, c. 16, s. 246; 2011, c. 16, Sch. II, s. 70; 2011, c. 16, s. 246; 2013, c. 4, s. 7; 2013, c. 23, s. 95; 2014, c. 16, s. 70; 2015, c. 15, s. 119; I.N. 2016-01-01 (NCCP); 2016, c. 7, s. 179; 2017, c. 4, s. 237; 2016, c. 7, s. 128; 2016, c. 35, s. 1; 2016, c. 8, s. 48; 2017, c. 27, s. 152; 2017, c. 22, s. 11; 2019, c. 29, s. 76; 2020, c. 2, s. 4; 2020, c. 10, s. 44; 2020, c. 19, ss. 25 and 55; O.C. 515-2021 of 31.03.21, (2021) 153 G.O. 2, 1223; 2021, c. 3, s. 65; I.N. 2022-04-01.

SCHEDULE 3

GOVERNMENT ENTERPRISES

Hydro-Québec

Investissement Québec

Loto-Québec

Société des alcools du Québec

Société du parc industriel et portuaire de Bécancour

2000, c. 15, Schedule 3; 2002, c. 76, s. 35; O.C. 1081-2003, (2003) 135 G.O. 2, 3227; 2002, c. 45, s. 164; 2004, c. 34, s. 14; O.C. 432-2008, (2008) 140 G.O. 2, 1375; O.C. 13-2010, (2010) 142 G.O. 2, 465; 2010, c. 37, s. 80; I.N. 2020-10-20; O.C. 515-2021 of 31.03.21, (2021) 153 G.O. 2, 1223.

REPEAL SCHEDULES

In accordance with section 9 of the Act respecting the consolidation of the statutes and regulations (chapter R‐3), chapter 15 of the statutes of 2000, in force on 1 April 2001, is repealed, except sections 151 to 156 and 168, effective from the coming into force of chapter A-6.001 of the Revised Statutes.

In accordance with section 9 of the Act respecting the consolidation of the statutes and regulations (chapter R-3), sections 15 to 19, 61 to 66, 70 to 76 and 164 of chapter 15 of the statutes of 2000, in force on 1 April 2002, are repealed effective from the coming into force of the updating to 1 April 2002 of chapter A-6.001 of the Revised Statutes.