96R15. Security or additional security required by the Minister under section 17.2, 17.3 or 17.4 of the Act as a condition of issue or continuance in force of a registration certificate or permit issued under a fiscal law is validly constituted by remitting to the Minister:(a) (paragraph revoked);
(b) a certified cheque made out to the Minister;
(c) bearer bonds issued by the Gouvernement du Québec or the Government of Canada, by a municipality in Québec, by another body performing a governmental function in Québec or by a corporation, commission or association whose shares, capital or property are 90% owned by the Gouvernement du Québec, by the Government of Canada or by a municipality in Québec;
(d) a letter of guarantee or claim that is irrevocable and solidary with a waiver of the benefits of division and discussion and that is issued by a financial institution that has its head office or a place of business in Québec.