46. The Government may, on the recommendation of the chair of the Conseil du trésor and of the Minister, establish special funds for the financing of activities relating to the sale of goods or services and for the financing of information technologies used in a department or budget-funded body.
A special fund may not, however, be established by the Government where the goods or services in question are offered to the departments or bodies on an exclusive basis or where the latter alone offer the goods or services in question.