74. A plan may acquire and hold real estate in Canada, provided such real estate has produced, in each of the 3 preceding years, a net revenue that if continued in future years, would be sufficient to yield a reasonable interest return on the amount invested and to repay at least 85% of that amount within 40 years, or within the remaining economic lifetime of the improvements to the real estate if the latter period is shorter.
R.R.Q., 1981, c. R-17, r. 1, s. 74.