26. The following shall be deemed not to be deposits of money:(a) deposits the period for repayment of which exceeds that prescribed by the regulations;
(b) funds obtained at the time of an issue of securities registered with the Commission des valeurs mobilières du Québec, unless otherwise provided for by the regulations;
(c) the sums payable under an insurance or annuity contract issued by an insurance company, a mutual benefit association or a charitable association authorized to carry on business in Québec, in accordance with the Insurance Act (chapter A-32);
(d) promissory notes or negotiable instruments payable on demand or within twelve months of their issue and of which the amount in principal is at least $50 000.