97.1. A Collection Fund is hereby established at the Ministère du Revenu for the purpose of financing collection and recovery operations.
The Government shall determine the date on which the Fund begins to operate as well as its assets and liabilities. It shall also determine the nature of property and services to be financed by the Fund and the nature of the costs to be charged to the Fund.
1996, c. 31, s. 35; 1999, c. 65, s. 47.