89. Not more than 10% of the book value of the total assets of a plan shall be lent to any one person or invested in any one corporation, partnership or association. In each case, the aggregate of loans and investments shall be established by taking into account all the loans and investments on real estate or equipment used by such same person, corporation, partnership or association.
The restrictions imposed by this section do not apply to bonds or other securities guaranteed by the Government of Canada or of a province nor to deposit contracts with a life insurance company.
R.R.Q., 1981, c. R-17, r. 1, s. 89.