244.73. The Minister shall designate a body to be responsible for receiving the proceeds of the tax and managing them in accordance with section 244.74.
The body must(1) be a non-profit body constituted under Part III of the Companies Act (chapter C-38); (2) be managed by a board of directors that makes decisions relating to the management of the proceeds of the tax by unanimous vote and is composed of an equal number of representatives from the Union des municipalités du Québec, the Fédération québécoise des municipalités locales et régionales (FQM) and Ville de Montréal.
The body must also allow a representative designated by the Minister to attend meetings of the board of directors at any time as an observer.