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C-48.1, r. 9 - Regulation respecting trust accounting by chartered professional accountants and the indemnity fund of the Ordre des comptables professionnels agréés du Québec
Section 10
Disposition versions
10. A special trust account includes all accounts that meet the conditions set out in section 8 or any investment that is presumed sound within the meaning of paragraphs 2 and 3 of article 1339 of the Civil Code.
In the case of an investment, the account may be opened with an unrestricted practice investment dealer duly accredited by the Autorité des marchés financiers or a similar organization and member of the Investment Dealers Association of Canada. A member shall, unless he holds a general power of attorney, also obtain written authorization from the client specifying the type of investment, its maturity and the terms and conditions.
