N-2 - Notarial Act

Section 10 Disposition versions

1999-10-22

10. None of the provisions of section 9 shall be interpreted as limiting or restricting:

(a)  the rights specifically defined and granted to any person by any public or private law;

(b)  the rights, privileges and prerogatives conferred upon advocates by the Act respecting the Barreau du Québec (chapter B-1);

(c)  the rights of accountants recognized by the Chartered Accountants Act (chapter C-48) or by the Professional Code (chapter C-26), within the limits of the said Acts, to give advice and opinions on all questions of a financial, administrative or fiscal nature, to prepare and submit to persons entitled thereto plans of financial or fiscal administration, organization and reorganization, to prepare and submit surveys, statements, returns and declarations of the same nature, including tax returns of all kinds, to discuss with all persons having authority in the matter all tax assessments, and also to prepare and give notices of appeal to the Minister of Revenue of Québec and the Minister of National Revenue of Canada and to discuss with them and the public servants of their departments the merits of assessments imposed upon their clients with respect to taxation;

(d)  the right of secretaries or assistant secretaries of legal persons established for a private interest or in the public interest to draw up the minutes of meetings of directors or shareholders of the legal person employing them and all other documents which they are authorized to draw up by federal or provincial laws.

1968, c. 70, s. 10; 1973, c. 44, s. 80; 1973, c. 64, s. 55; 1999, c. 40, s. 197.

1977-12-31

10. None of the provisions of section 9 shall be interpreted as limiting or restricting:

(a)  the rights specifically defined and granted to any person by any public or private law;

(b)  the rights, privileges and prerogatives conferred upon advocates by the Act respecting the Barreau du Québec;

(c)  the rights of accountants recognized by the Chartered Accountants Act or by the Professional Code, within the limits of the said acts, to give advice and opinions on all questions of a financial, administrative or fiscal nature, to prepare and submit to persons entitled thereto plans of financial or fiscal administration, organization and reorganization, to prepare and submit surveys, statements, returns and declarations of the same nature, including tax returns of all kinds, to discuss with all persons having authority in the matter all tax assessments, and also to prepare and give notices of appeal to the Minister of Revenue of Québec and the Minister of National Revenue of Canada and to discuss with them and the officers of their departments the merits of assessments imposed upon their clients with respect to taxation;

(d)  the right of secretaries or assistant secretaries of public or private corporations to draw up the minutes of meetings of directors or shareholders of the corporation employing them and all other documents which they are authorized to draw up by federal or provincial laws.

1968, c. 70, s. 10; 1973, c. 44, s. 80; 1973, c. 64, s. 55.