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C-26, r. 55 - Regulation respecting the practice of the certified general accountancy profession within a partnership or joint-stock company
Section 12
Disposition versions
12. The suretyship must be with a bank, savings and credit union, trust or insurance company domiciled in Canada and having and maintaining sufficient property in Québec to meet the coverage required under this Division.
The institution referred to in the first paragraph must undertake to provide the coverage in accordance with the conditions of this Division and must waive the benefit of division and discussion.
