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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 8
Disposition versions
8. A general trust account includes all accounts opened in the name of a member, several members or the partnership or joint-stock company within which the member practises his profession, made up of deposits covered by deposit insurance pursuant to the Canada Deposit Insurance Corporation Act (R.S.C. 1985, c. C-3) or guaranteed under the Deposit Institutions and Deposit Protection Act (chapter I-13.2.2), in which such member deposits funds in Canadian dollars or foreign currencies. The trust account must be opened in Québec in a financial institution governed by the Trust Companies and Savings Companies Act (chapter S-29.02), the Bank Act (S.C. 1991, c. 46), the Act respecting financial services cooperatives (chapter C-67.3) or the Trust and Loan Companies Act (S.C. 1991, c. 45).
8. A general trust account includes all accounts opened in the name of a member, several members or the partnership or joint-stock company within which the member practises his profession, made up of deposits covered by deposit insurance pursuant to the Canada Deposit Insurance Corporation Act (R.S.C. 1985, c. C-3) or guaranteed under the Deposit Insurance Act (chapter A-26), in which such member deposits funds in Canadian dollars or foreign currencies. The trust account must be opened in Québec in a financial institution governed by the Act respecting trust companies and savings companies (chapter S-29.01), the Bank Act (S.C. 1991, c. 46), the Act respecting financial services cooperatives (chapter C-67.3) or the Trust and Loan Companies Act (S.C. 1991, c. 45).
