5.1. A special fund is a fund established by an Act to provide for certain financial commitments of a minister, a budget funded body or a body other than a budget-funded body exercising an adjudicative function.
The following funds are also special funds:(1) the Tax Administration Fund, established by section 56 of the Act respecting the Agence du revenu du Québec (chapter A-7.003); (2) the Financing Fund established by section 24 of the Act respecting the Ministère des Finances (chapter M-24.01); and (3) the Generations Fund established by section 2 of the Act to reduce the debt and establish the Generations Fund (chapter R-2.2.0.1).