153.14. A financial reserve shall be made up of the sums allocated to it each year and interest earned on the sums.
The reserve may be made up only of sums from the portion of the general fund of the Community allocated for that purpose by the Council or of the excess amount referred to in section 244.4 of the Act respecting municipal taxation (chapter F‐2.1), derived from a mode of tariffing established by the Community under section 143.3.