Canada — Quebec Act or statute

Canada — Quebec legislation

Financial Administration Act, 2000

2000, c. 15.

Consolidated Revenue Fundaccess to recordsannual budgetannuitiesappropriationappropriation controlappropriationsapprovalsauthorizationauthorization applicationsauthorization requirementsauthorizationsbanking and financial services contractsbodies and agenciesbond administrationbond reissuebondsbook based systemborrowingborrowing planborrowingsbudget approvalbudget compliancebudget policy directionsbudget preparationbudget reportingbudget-funded bodiesbudget/payment administrationbudgetary expenditurebudgetary policychequesclassification of bodies and enterprisesconfidentialitycontract authorizationcontractscorrective measurescross-referencecurrency exchangecurrency exchange agreementscurrency termsdebt offsetdebt securitiesdebtor noticedefinitionsdelegation of authoritydelegation of functionsdeposit administrationdisbursementsdocumentselectronic transferexemptionsexpenditure reductionexpendituresfee adjustmentfee exemptionsfee-settingfeesfinancial commitmentsfinancial controlsfinancial fund transfersfinancial instrumentsfinancial managementfinancial policyfinancial reportingfinancial resourcesfiscal forecastsfiscal reportingfiscal yearfoundationsfund administrationfund managementfund transfersgeneral fundgovernment accounting policiesgovernment accountsgovernment approvalgovernment bodiesgovernment borrowinggovernment compensationgovernment contractinggovernment debtgovernment depositsgovernment enterprisesgovernment financegovernment fundsgovernment investmentgovernment paymentsgovernment regulationhypothecindexationinformation exchangeinformation furnishinginformation handlinginterest rate exchangeinterest rate exchange agreementsinterfund borrowinginvestment authorizationinvestment policyinvestmentslegislative assembly administrationlegislative tablingloan transactionsministerial approvalministerial authorizationministerial decision timingministerial directivesministerial oversightmulti-year budgetary estimatesnegotiable instrumentsorders in councilpayment instructionspaymentspension fundsprogram compliancepublic accountspublic administrationpublic borrowingpublic debtpublic debt managementpublic financepublic revenuepublic service feepublic service feespublic service fundingpublic servicespublicationrecordkeepingrecords managementregistration of securitiesregulationsregulatory complianceregulatory exceptionsregulatory feesrepaymentreportingrevenue fund accountingsale termssavings productsschedules to an Actsecuritiesseizure exemptionset-offsignature authorizationsinking fundsinking fundsspecial fundsspecified purpose accountsstatutory interpretationtablingtax chargestransaction authorizationtransaction coststransaction validity

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“2000, c. 15.”

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    Enacted 2000 · Source version 30 Jun 2026. The date shown identifies this source expression and should not be treated as proof that no later change exists.

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Section 43

Sections 36 and 38 prevail over any provision of a special Act.

Section 43

Section 78

Bodies with borrowing power may make borrowing transactions under an approved borrowing plan, subject to required legal authorizations and any Government conditions.

Section 78

Section 120

120. (Amendment integrated into c. M-25.001, s. 27). 2000, c. 15, s. 120.

Section 120

Schedule

Two specified sets of provisions from chapter 15 of the statutes of 2000 are repealed, with stated exceptions, when the relevant chapter A-6.001 updates come into force.

Schedule

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Source record from www.legisquebec.gouv.qc.ca · Enacted 2000 · Source version 30 Jun 2026

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Showing 211 of 211 provisions

Provision 143Amendment 65Repeal 3
§ —DocumentProvision

2000, c. 15.

2000, c. 15.
§ 1Section 1Provision

This section says the Act creates a management framework for government financial resources and requires the Government to account for its management and provide information to the National Assembly.

1. The object of this Act is to establish a management framework for the financial resources of government departments, bodies and enterprises. This Act specifies the means by which the Government is to account for its management and the information that must be provided for that purpose to the National Assembly. 2000, c. 15, s. 1.
§ 2Section 2Provision

This section defines which listed bodies and enterprises are treated as government bodies or government enterprises for the Act.

2. For the purposes of this Act, the following bodies are government bodies: (1) the budget-funded bodies listed in Schedule 1; and (2) the bodies other than budget-funded bodies listed in Schedule 2. Persons designated or appointed by the Government or a minister and listed in Schedules 1 and 2, respectively, together with the personnel directed by them, are considered to be budget-funded bodies or bodies other than budget-funded bodies, in the exercise of the functions assigned to them by law or by the Government or the minister. The enterprises listed in Schedule 3 are government enterprises. 2000, c. 15, s. 2.
§ 3Section 3Amendment

The Government may amend a schedule to this Act in specified accounting-policy situations involving bodies or enterprises.

3. The Government may amend a schedule to this Act following the establishment or abolition of a body or enterprise or the amendment of the Act constituting a body or enterprise, or where a body or enterprise no longer possesses the characteristics of the category in which it is classified according to the Government’s accounting policies. The Government may also amend a schedule to this Act to add a body or enterprise that has acquired the characteristics of a government body or enterprise according to the Government’s accounting policies. 2000, c. 15, s. 3.
§ 4Section 4Provision

4. Subject to the second paragraph of section 110 of the Act respecting the National Assembly (chapter A‐23.1), the provisions applicable to budget-funded bodies also apply to the management of the financial resources of the National

4. Subject to the second paragraph of section 110 of the Act respecting the National Assembly (chapter A‐23.1), the provisions applicable to budget-funded bodies also apply to the management of the financial resources of the National Assembly, except the provisions of sections 30 and 31. As well, the provisions applicable to budget-funded bodies apply to the management of the financial resources of persons designated or appointed by the National Assembly to exercise a function coming under the authority of the Assembly to the extent provided in the Act under which they are designated or appointed and to the management of the financial resources of the Commission de la représentation established under the Election Act (chapter E‐3.3) to the extent provided in that Act. 2000, c. 15, s. 4.
§ 5Section 5Provision

The Consolidated Revenue Fund includes money received or collected from sources within Parliament’s appropriation power, and it includes a general fund and special funds.

5. The Consolidated Revenue Fund consists of all money received or collected from any source over which Parliament has the power of appropriation. The Consolidated Revenue Fund comprises a general fund and special funds. 2000, c. 15, s. 5; 2011, c. 18, s. 11.
§ 5.1Section 5.1Provision

A special fund is a fund established by an Act to cover certain financial commitments of specified public bodies and ministers.

5.1. A special fund is a fund established by an Act to provide for certain financial commitments of a minister, a budget funded body or a body other than a budget-funded body exercising an adjudicative function. The following funds are also special funds: (1) the Tax Administration Fund, established by section 56 of the Act respecting the Agence du revenu du Québec (chapter A-7.003); (2) the Financing Fund established by section 24 of the Act respecting the Ministère des Finances (chapter M-24.01); and (3) the Generations Fund established by section 2 of the Act to reduce the debt and establish the Generations Fund (chapter R-2.2.0.1). 2011, c. 18, s. 12.
Section 5.1Verify source
§ 5.2Section 5.2Provision

Unless another law provides otherwise, amounts taken from the Consolidated Revenue Fund are debited from the general fund, and amounts paid into it are credited to the general fund.

5.2. Except as otherwise provided by law, a sum taken out of the Consolidated Revenue Fund is debited from the general fund; a sum paid into the Consolidated Revenue Fund is credited to the general fund. 2011, c. 18, s. 12.
Section 5.2Verify source
§ 5.3Section 5.3Provision

A transfer from the general fund to a special fund needs an appropriation unless another law already authorizes it.

5.3. Transferring a sum credited to the general fund to a special fund requires an appropriation to that end, unless the transfer is otherwise authorized by law. Transferring a sum credited to one special fund to another special fund or to the general fund must be authorized by law. 2011, c. 18, s. 12.
Section 5.3Verify source
§ 5.4Section 5.4Provision

Money credited to a special fund is excluded from the Consolidated Revenue Fund if, by law, it must be deposited in trust with the minister or the body responsible for the fund.

5.4. Despite section 5, if money credited to a special fund must, by law, be deposited in trust with the minister or body responsible for the fund, that money does not form part of the Consolidated Revenue Fund. 2011, c. 18, s. 12.
Section 5.4Verify source
§ 6Section 6Provision

Some money may be placed in a specified purpose account, but money from levies, taxes, duties, or certain federal transfer payments may not be.

6. Money received under a contract or agreement that provides for the money to be allocated to a specific purpose may be accounted for in a specified purpose account. Money received on the condition that it be allocated to a specific purpose may also be accounted for in a specified purpose account. Every disbursement chargeable to a specified purpose account constitutes a charge against the Consolidated Revenue Fund up to the amount determined by the Government at the time the specified purpose account is established. No money derived from levies, taxes and duties, or from transfer payments by the Government of Canada under the Federal-Provincial Fiscal Arrangements Act (Revised Statutes of Canada (1985), chapter F-8) or the Canada Assistance Plan (Revised Statutes of Canada (1985), chapter C-1), may be accounted for in a specified purpose account. 2000, c. 15, s. 6.
§ 7Section 7Provision

A specified purpose account is established by the Government on the joint proposal of the chair of the Conseil du trésor and the Minister.

7. A specified purpose account is established by the Government on the joint proposal of the chair of the Conseil du trésor and the Minister. The Government shall determine the nature of the activities and the costs chargeable to the account and the limits on the disbursements that may be made from the account. The manner in which the account is to be managed shall be determined by the Conseil du trésor. An order in council under this section may have effect from the beginning of the fiscal year during which it is made. 2000, c. 15, s. 7.
§ 8Section 8Provision

The Minister may deposit money from the Consolidated Revenue Fund with the Caisse de dépôt et placement du Québec for a pension plans sinking fund, up to a stated account amount. The Caisse must administer the deposits under the first paragraph according to the Minister’s investment policy.

8. The Minister may deposit money from the Consolidated Revenue Fund with the Caisse de dépôt et placement du Québec, up to the amount recorded in the non-budgetary pension plans account shown in the financial statements of the Government, in order to establish a pension plans sinking fund to provide for the payment of some or all of the benefits under the pension plans. Any benefit payment affecting that account may be reimbursed to the Consolidated Revenue Fund out of the sinking fund. The Caisse de dépôt et placement du Québec shall administer deposits under the first paragraph in accordance with the investment policy determined by the Minister. 2000, c. 15, s. 8.
§ 8.1Section 8.1Provision

The Minister may deposit a capped amount from the Consolidated Revenue Fund with the Caisse de dépôt et placement du Québec to create an accumulated sick leave fund, and the Caisse must administer the deposited money according to the Minister’s investment policy.

8.1. The Minister may deposit money from the Consolidated Revenue Fund with the Caisse de dépôt et placement du Québec, up to the amount recorded in the financial statements of the Government as an obligation relating to accumulated sick leave, in order to establish an accumulated sick leave fund to provide for the payment of some or all of the benefits due to employees for unused sick leave. Any benefit payment affecting the liability resulting from that obligation may be reimbursed to the Consolidated Revenue Fund out of the accumulated sick leave fund. The Caisse de dépôt et placement du Québec shall administer money deposited under the first paragraph in accordance with the investment policy determined by the Minister. 2008, c. 12, s. 1.
Section 8.1Verify source
§ 9Section 9Provision

Charges, expenses, and costs for managing the fund and collecting money paid or credited to it are charged to the Consolidated Revenue Fund.

9. All charges, expenses and costs attributable to the management of the fund and the collection of money paid into the fund constitute a permanent charge against the Consolidated Revenue Fund. All charges, expenses and costs attributable to the management of a fund comprised in the Consolidated Revenue Fund and the collection of money credited to that fund are debited from it. 2000, c. 15, s. 9; 2011, c. 18, s. 13.
§ 9.1Section 9.1Provision

Certain sales tax and Part IX tax amounts paid or payable by a department or budget-funded body are charged against the Consolidated Revenue Fund.

9.1. The sales tax that a department or a budget-funded body has paid or is required to pay under Title I of the Act respecting the Québec sales tax (chapter T-0.1) also constitutes a permanent charge against the Consolidated Revenue Fund. In addition, the tax provided for in Part IX of the Excise Tax Act (R.S.C. 1985, c. E-15) that a department or a budget-funded body has paid or is required to pay in accordance with the Comprehensive Integrated Tax Coordination Agreement entered into between the Government of Canada and the Gouvernement du Québec constitutes a charge against the Consolidated Revenue Fund. 2012, c. 28, s. 1.
Section 9.1Verify source
§ 10Section 10Provision

10. All loans and other debts contracted by the Government through the issue of bonds, debt securities or otherwise, the interest and charges, expenses and other costs relating to such bonds, loans or debts and the sinking funds

10. All loans and other debts contracted by the Government through the issue of bonds, debt securities or otherwise, the interest and charges, expenses and other costs relating to such bonds, loans or debts and the sinking funds established to repay them also constitute a charge against the Consolidated Revenue Fund. 2000, c. 15, s. 10; 2001, c. 75, s. 3.
Section 10Verify source
§ 10.1Section 10.1Provision

If there is a deficiency in the general fund, money needed for specified purposes may be taken from special funds in the Consolidated Revenue Fund.

10.1. In the event of a deficiency in the general fund, the money required for the following purposes may be debited from the special funds comprised in the Consolidated Revenue Fund: (1) repayment of the loans and other debts that constitute a charge against the Consolidated Revenue Fund under section 10; (2) execution of a guarantee given by the Government, under a legislative provision providing that the money required for execution is to be taken out of the Consolidated Revenue Fund; and (3) execution of a judgment against the State that has become res judicata. 2011, c. 18, s. 14.
Section 10.1Verify source
§ 11Section 11Provision

Money collected by departments and budget-funded bodies must be paid to the Minister’s credit and deposited with financial institutions designated by the Minister.

11. Money collected and received by departments and budget-funded bodies is paid to the credit of the Minister and deposited with the financial institutions designated by the Minister, in accordance with the rules established by the Conseil du trésor. 2000, c. 15, s. 11.
Section 11Verify source
§ 12Section 12Provision

People who collect or receive money for certain public bodies must deposit it with a Minister-designated financial institution until the money is remitted to the Minister.

12. Every person who collects or receives money for or on behalf of a department, a budget-funded body or the Agence du revenu du Québec must, until the money is remitted to the Minister, deposit it with a financial institution designated by the Minister, in accordance with the rules established by the Conseil du trésor. 2000, c. 15, s. 12; 2010, c. 31, s. 82.
Section 12Verify source
§ 13Section 13Provision

Money paid into the Consolidated Revenue Fund that Parliament cannot appropriate must be returned to the person who has a right to it.

13. Money paid into the Consolidated Revenue Fund over which Parliament does not have the power of appropriation must be returned to the person having a right to that money, in accordance with the rules established by the Conseil du trésor. 2000, c. 15, s. 13.
Section 13Verify source
§ 14Section 14Provision

Each minister and the chief executive officer of a budget-funded body must keep records of money collected and received, and of financial claims administered, and must make proper entries in the government accounting system in line with rules set by the Conseil du trésor.

14. Each minister and chief executive officer of a budget-funded body shall keep a record of money collected and received and of financial claims administered and shall make the proper entries in the government accounting system, in accordance with the rules established by the Conseil du trésor. 2000, c. 15, s. 14.
Section 14Verify source
§ 15Section 15Provision

The Minister may invest certain public or fund money, may end or dispose of those investments under their terms, and may deposit some special-fund money with the Caisse de dépôt et placement du Québec.

15. The Minister may invest money from the Consolidated Revenue Fund or from a sinking fund entrusted by law to the management of the Minister, and may dispose of or terminate such investments according to their terms. The Minister may, in addition, deposit with the Caisse de dépôt et placement du Québec any part of the money credited to a special fund that is not required for its operation. The Caisse de dépôt et placement du Québec shall administer deposits under the second paragraph in accordance with the investment policy determined by the Minister. 2000, c. 15, s. 15; 2011, c. 18, s. 15, s. 319; 2011, c. 18, s. 15.
Section 15Verify source
§ 16Section 16Provision

The Minister may enter into specified financial transactions and contracts, and may also assume related obligations, make transfers within the Consolidated Revenue Fund, and dispose of or terminate those instruments according to their terms.

16. The Minister may, where the Minister deems it advisable for the sound and efficient management of the Consolidated Revenue Fund, the financial business of a body within the meaning of paragraph 2 of section 77 or of any other body or category of bodies designated by the Government, the public debt, including the pension plans account, and the sinking funds entrusted by law to the management of the Minister, acquire, hold, invest in or make (1) currency exchange or interest rate exchange agreements; (2) futures contracts; (3) purchase contracts or contracts for the purchase or sale of options; (4) contracts for the short sale of investments, financial contracts and instruments that the Minister is authorized to acquire, hold, invest in or make under section 15 or this section; or (5) any other financial instrument or contract determined by the Minister. The Minister may assume any obligation related to a transaction effected pursuant to the first paragraph. The Minister may effect a transfer between any of the funds comprised in the Consolidated Revenue Fund for the purposes of a transaction listed in the first paragraph. The Minister may dispose of or terminate such instruments, contracts and agreements, according to their terms. 2000, c. 15, s. 16; 2009, c. 38, s. 11; 2011, c. 18, s. 16; 2018, c. 18, s. 130.
Section 16Verify source
§ 16.1Section 16.1Provision

The Minister may, under specified conditions, use certain monetary claims or securities with a movable hypothec, and may transfer or receive money to enable set-off against a reimbursement obligation.

16.1. Incidentally to a transaction effected under the first paragraph of section 16, in particular a reserve, margin or settlement deposit, the Minister may, where the Minister deems it advisable, and in accordance with an instrument entered into by the Minister, (1) encumber with a movable hypothec with delivery any monetary claim the Minister may exercise and any security or security entitlement, within the meaning of the Act respecting the transfer of securities and the establishment of security entitlements (chapter T-11.002), that the Minister holds; (2) transfer or receive, without other authorization, an amount of money allowing the person who receives it to extinguish or reduce, in all circumstances described in the instrument and by means of a set-off, the person’s obligation to reimburse that amount. 2011, c. 18, s. 17; 2015, c. 8, s. 350.
Section 16.1Verify source
§ 16.2Section 16.2Provision

The parties to certain transactions may claim set-off if the instrument authorizes it and states the governing conditions.

16.2. Despite article 1672 of the Civil Code and any contrary provision of Chapter III, the set-off may be claimed from each of the parties of a transaction effected under the first paragraph of section 16 or under any of the instruments referred to in section 16.1, provided that one of those instruments authorizes the set-off and sets out the conditions governing it. 2015, c. 8, s. 350.
Section 16.2Verify source
§ 17Section 17Provision

The Minister may authorize any person to conclude and sign the transactions and related documents mentioned in sections 15 and 16, and may also authorize that person to make and sign the section 16.1 instrument if it is incidental to the transaction.

17. The transactions referred to in sections 15 and 16 and the related documents may be concluded and signed by any person and by any means authorized for that purpose by the Minister. The person authorized by the Minister to conclude and sign a transaction may make and sign the instrument mentioned in section 16.1, if the instrument is incidental to the transaction. 2000, c. 15, s. 17; 2001, c. 75, s. 4; 2011, c. 18, s. 18; 2015, c. 8, s. 351.
Section 17Verify source
§ 18Section 18Provision

Costs for transactions under sections 15 or 16 are treated as management charges of the Consolidated Revenue Fund, except sinking-fund costs paid out of that fund.

18. The charges, expenses and other costs relating to a transaction effected under section 15 or 16 are management charges, expenses and costs attributable to the management of the Consolidated Revenue Fund within the meaning of section 9, with the exception of those relating to a sinking fund that are payable out of that fund. The same applies for a payment resulting from the exercise of hypothecary rights on a monetary claim or on a security or a security entitlement encumbered with a hypothec under section 16.1 and any transfer of an amount of money under subparagraph 2 of that section by the Minister. 2000, c. 15, s. 18; 2011, c. 18, s. 19; 2015, c. 8, s. 352.
Section 18Verify source
§ 19Section 19Provision

Certain transactions, related payments, and related documents are valid and generally cannot be contested if the stated conditions are met.

19. A transaction effected under section 16, or a hypothec granted or amount of money transferred in accordance with an instrument entered into under section 16.1 is valid, and its validity cannot be contested if the transaction is effected, the hypothec granted or the amount transferred in accordance with section 17, unless the cause of invalidity is set out in the terms of the transaction. Payments arising from such a transaction are also valid, and their validity cannot be contested, except to the extent provided for in the first paragraph. This also applies to transfers made by the Minister under paragraph 2 of section 16.1. The same applies to documents related to such a transaction or to an instrument provided for in section 16.1. 2000, c. 15, s. 19; 2001, c. 75, s. 5; 2011, c. 18, s. 20; 2015, c. 8, s. 353.
Section 19Verify source
§ 20Section 20Provision

Ministers and chief executive officers of budget-funded bodies are responsible for allocated financial resources and accountable for the commitments, expenditures, capital costs, and payments arising from them.

20. Ministers and chief executive officers of budget-funded bodies are responsible for the financial resources allocated to them and accountable for the financial commitments they make, for the expenditures and capital costs arising from those commitments, and for the payment thereof. 2000, c. 15, s. 20.
Section 20Verify source
§ 21Section 21Provision

21. No financial commitment may be made or is valid unless there is a sufficient balance available out of an appropriation against which the expenditure arising from the commitment may be charged in the fiscal year during which the

21. No financial commitment may be made or is valid unless there is a sufficient balance available out of an appropriation against which the expenditure arising from the commitment may be charged in the fiscal year during which the commitment is made. The performance of obligations arising from a financial commitment in a fiscal year subsequent to the year in which the commitment is made is subject to there being a sufficient balance available out of an appropriation against which the expenditures arising from the performance of the obligations may be charged. These provisions also apply to a financial commitment relating to a capital expenditure and the charging thereof against an appropriation. 2000, c. 15, s. 21.
Section 21Verify source
§ 22Section 22Provision

Section 21 does not apply to certain borrowings and Consolidated Revenue Fund charges.

22. Section 21 does not apply to borrowings made under this Act, or where it is provided by law that an expenditure or cost is to be charged against or an obligation is to be discharged out of the Consolidated Revenue Fund. Section 21 does not apply to the payment of charges, expenses and costs that constitute a charge against the Consolidated Revenue Fund. 2000, c. 15, s. 22.
Section 22Verify source
§ 23Section 23Provision

Costs from certain public-servant employment commitments must be charged to Parliament’s appropriations, or, where applicable, under the Act governing the body concerned.

23. Expenditures and costs arising from financial commitments pertaining to the remuneration, employee benefits and other conditions of employment of public servants shall be charged against the appropriations granted by Parliament or, where applicable, in accordance with the Act constituting the body concerned. 2000, c. 15, s. 23.
Section 23Verify source
§ 24Section 24Provision

Ministers and chief executive officers of budget-funded bodies must keep records of financial commitments, expenditures, and costs charged to each appropriation, and make proper entries in the government accounting system.

24. Ministers and chief executive officers of budget-funded bodies shall keep a record of financial commitments and of the expenditures and costs chargeable against each appropriation, in accordance with the prescribed division into allotments. They shall make the proper entries in the government accounting system in accordance with the rules established by the Conseil du trésor. 2000, c. 15, s. 24.
Section 24Verify source
§ 24.1Section 24.1Repeal

Section 24.1 is repealed.

24.1. (Repealed). 2013, c. 16, s. 188; 2021, c. 15, s. 94.
Section 24.1Verify source
§ 25Section 25Provision

If an expenditure recorded for a fiscal year exceeds that year’s appropriation, the excess must be charged to the appropriation for the same purpose in the following fiscal year.

25. The amount by which an expenditure recorded in the accounts for a given fiscal year exceeds the appropriation for that year shall be charged against the appropriation granted for the same purpose by Parliament for the following fiscal year. The same applies to excess capital costs. 2000, c. 15, s. 25.
Section 25Verify source
§ 26Section 26Provision

Payments out of the Consolidated Revenue Fund must be made by electronic transfer or by cheque signed by specified officials. The Minister may authorize another payment method under conditions the Minister sets.

26. Every payment out of the Consolidated Revenue Fund shall be made by means of an electronic transfer made or a cheque signed by the Minister, the Deputy Minister or any member of the personnel of the Ministère des Finances authorized for that purpose by the Minister. The Minister may allow the use of another means of payment, on the conditions determined by the Minister. 2000, c. 15, s. 26; 2011, c. 18, s. 21.
Section 26Verify source
§ 27Section 27Provision

A payment from the Consolidated Revenue Fund can be made only if an authorized person requisitions it, and the requisition must follow the form and document rules set by the Conseil du trésor.

27. No payment out of the Consolidated Revenue Fund may be made except on the requisition of a minister, a deputy minister, a chief executive officer, or a member of the personnel of or a holder of a position within the department or body concerned or another department or body who has been authorized for that purpose. The requisition must be made in the form prescribed by the Conseil du trésor and be submitted with the documents determined by the Conseil du trésor. 2000, c. 15, s. 27; 2007, c. 3, s. 50.
Section 27Verify source
§ 28Section 28Provision

A requisition for payment may not be made unless the requester certifies legislative authority and that specified conditions about the claim and the Conseil du trésor rules are met.

28. No requisition for payment may be made unless the person making the requisition certifies that there is legislative authority for making the payment and that (1) the amount claimed is a lawful charge against an appropriation; (2) the amount claimed is due for the discharge of an obligation that has been validly assumed or in return for the performance of an obligation that has been performed in accordance with the conditions attached to it; and (3) the requisition for payment and the applicable terms and conditions are consistent with the rules established by the Conseil du trésor. 2000, c. 15, s. 28.
Section 28Verify source
§ 29Section 29Provision

The Minister may delegate certain payment-instruction powers and may allow specified signatures on negotiable instruments, subject to conditions the Minister sets.

29. The Minister may, in the cases and on the conditions determined by the Minister, delegate the power to issue an instruction for payment out of the Consolidated Revenue Fund to another minister, a deputy minister, a chief executive officer or any other person designated by the Minister. The Minister may, on the conditions determined by the Minister, allow a signature to be affixed on the negotiable instruments determined by the Minister by a person authorized by a financial institution with which the Minister does business. 2000, c. 15, s. 29.
Section 29Verify source
§ 30Section 30Provision

The Minister may refuse to issue an instruction for payment, but must then advise the person who made the requisition of the reasons without delay.

30. The Minister may refuse to issue an instruction for payment. In such a case, the Minister shall advise the person who made the requisition without delay of the reasons for the refusal. The person who made the requisition may request that the Conseil du trésor, after consulting the Minister, rule on the refusal. The Minister shall, where warranted, issue the instruction for payment. 2000, c. 15, s. 30.
Section 30Verify source
§ 31Section 31Provision

The Minister may order all or part of a payment suspended for a time the Minister fixes.

31. The Minister may order that all or part of a payment be suspended for the time fixed by the Minister. The decision must be notified to the minister or chief executive officer concerned and to the Conseil du trésor. 2000, c. 15, s. 31.
Section 31Verify source
§ 32Section 32Provision

32. Sections 30 and 31 do not apply to transactions or borrowings made under this Act or where it is provided by law that the sums necessary for the payment of an expenditure, expense or cost or for the performance of an obligation are to

32. Sections 30 and 31 do not apply to transactions or borrowings made under this Act or where it is provided by law that the sums necessary for the payment of an expenditure, expense or cost or for the performance of an obligation are to be taken out of the Consolidated Revenue Fund. Nor do those sections apply to charges, expenses and costs that constitute a charge against the Consolidated Revenue Fund. 2000, c. 15, s. 32.
Section 32Verify source
§ 33Section 33Provision

Not in force 33. Any payment to be made by or on behalf of a body determined by the Minister and referred to in the second paragraph of section 36 to a person who is indebted to a department or body referred to in the first paragraph of

Not in force 33. Any payment to be made by or on behalf of a body determined by the Minister and referred to in the second paragraph of section 36 to a person who is indebted to a department or body referred to in the first paragraph of section 36 is subject to governmental compensation. This section applies notwithstanding section 33 of the Tax Administration Act (chapter A-6.002). 2000, c. 15, s. 33; 2010, c. 31, s. 175.
Section 33Verify source
§ 34Section 34Provision

The Minister must, under the Minister’s prescribed rules, tell the paying body to send the amount to the Minister for deposit in the Consolidated Revenue Fund, and must also notify the person entitled to the compensation payment.

Not in force 34. The Minister, in accordance with the rules prescribed by the Minister, shall advise the body which is to make the payment of the amount in respect of which governmental compensation is to be applied and direct the body to forward such amount to the Minister for payment into the Consolidated Revenue Fund. The Minister shall also advise the person entitled to the payment of the compensation to be applied. 2000, c. 15, s. 34; 2011, c. 18, s. 22.
Section 34Verify source
§ 35Section 35Provision

Compensation is not to be applied, or is to be suspended, for payments and debts determined by the Government.

Not in force 35. Compensation shall not be applied, or shall be suspended, in respect of the payments and debts determined by the Government. 2000, c. 15, s. 35.
Section 35Verify source
§ 36Section 36Provision

Not in force. On request, specified officials and a specified body must provide the Minister information needed for section 33.

Not in force 36. A minister or chief executive officer of a budget-funded body must provide the Minister, on request, with any information necessary for the purposes of section 33. A body referred to in section 31.1.4 of the Tax Administration Act (chapter A-6.002) must provide to the Minister, on request, any information relating to payments referred to in section 33 to be made by the body. 2000, c. 15, s. 36; 2010, c. 31, s. 175.
Section 36Verify source
§ 37Section 37Provision

Section 37 says certain information from section 36 may be transferred as files for comparison, coupling, or cross-matching with other files held by the Minister; such transfers need the Minister’s authorization, the Minister must record the transferring department or body, and anyone who applies must be given access to that record.

Not in force 37. The information referred to in section 36 may be provided by the transfer of information files to be compared, coupled or cross-matched with any other file held by the Minister. Any transfer of an information file under the first paragraph must be authorized by the Minister. The Minister shall record the name of the department or body having transferred a file in accordance with the first paragraph. Any person who applies therefor shall be given access to such record. 2000, c. 15, s. 37.
Section 37Verify source
§ 38Section 38Provision

The Minister must prescribe the information transfer procedure and the form of cross-matching codes.

Not in force 38. The Minister shall prescribe the information transfer procedure and the form of cross-matching codes. 2000, c. 15, s. 38.
Section 38Verify source
§ 39Section 39Provision

The minister or chief executive officer concerned must advise the debtor about the claim, the payment time allowed, and the cross-matching code used for governmental compensation.

Not in force 39. The minister or chief executive officer concerned shall advise the debtor of the existence and nature of the claim against the debtor, of the time allotted for payment and of the cross-matching code which will be used in the application of governmental compensation. 2000, c. 15, s. 39.
Section 39Verify source
§ 40Section 40Provision

Compensation must not be applied until the claim and payment have been cross-matched using the cross-matching code and at least one other piece of information obtained by the Minister.

Not in force 40. Compensation shall not be applied before the claim and the payment have been cross-matched by means of the cross-matching code and at least one other piece of information obtained by the Minister. 2000, c. 15, s. 40.
Section 40Verify source
§ 41Section 41Provision

The Minister may not disclose information given under section 36 except to the Minister of Revenue for the purposes of Division IV of Chapter III of the Tax Administration Act, unless authorized by the person concerned or someone legally authorized to consent for that person.

Not in force 41. The Minister may not communicate information provided in accordance with section 36 to anyone other than the Minister of Revenue for the purposes of the powers conferred by Division IV of Chapter III of the Tax Administration Act (chapter A-6.002), except with the authorization of the person to whom the information relates or of the person authorized by law to give such authorization on behalf of that person. 2000, c. 15, s. 41; 2010, c. 31, s. 175.
Section 41Verify source
§ 42Section 42Provision

The Minister must establish a management procedure framework for information exchange, and that framework must cover the bodies involved, the purpose, transfer methods, the information covered, and confidentiality and security measures.

Not in force 42. For the purposes of this chapter, the Minister shall establish a management procedure framework for the exchange of information. The framework shall specify, among other things, the departments and bodies concerned, the purpose of the exchange of information, the information transfer techniques and means to be employed, the information involved and the confidentiality safeguards and security measures to be applied. The framework shall be submitted to the Commission d’accès à l’information, which shall give its opinion within 30 days. The framework, once approved by the Government, shall apply to all departments and bodies named therein. The framework, the opinion of the Commission and the instrument evidencing the approval of the Government shall be tabled in the National Assembly within 30 days of the date of approval or, if the Assembly is not in session, within 30 days of resumption. The framework shall be published in the Gazette officielle du Québec within 30 days of its tabling in the National Assembly. 2000, c. 15, s. 42.
Section 42Verify source
§ 43Section 43Provision

Sections 36 and 38 prevail over any provision of a special Act.

Not in force 43. Sections 36 and 38 shall prevail over any provision of a special Act. 2000, c. 15, s. 43.
Section 43Verify source
§ 44Section 44Repeal

Section 44 is repealed.

44. (Repealed). 2000, c. 15, s. 44; 2021, c. 25, s. 74.
Section 44Verify source
§ 45Section 45Provision

The Minister may delegate the exercise of the Minister’s functions under this chapter, if the delegation is in writing and specifies its extent.

Not in force 45. The Minister may, in writing and to the extent specified, delegate to a minister, a chief executive officer or any other person the exercise of the Minister’s functions under this chapter. 2000, c. 15, s. 45.
Section 45Verify source
§ 45.1Section 45.1Provision

The Minister of Finance and the Chair of the Conseil du trésor must develop and propose multi-year budgetary policy directions for bodies other than budget-funded bodies.

45.1. In developing the Government’s budgetary and financial policies, provided for in section 2 of the Act respecting the Ministère des Finances (chapter M-24.01), and preparing the estimated results to which paragraph 3.1 of section 77 of the Public Administration Act (chapter A-6.01) applies, the Minister of Finance and the Chair of the Conseil du trésor shall develop, and propose to the Conseil du trésor, multi-year budgetary policy directions applicable to bodies other than budget-funded bodies, for the number of years they determine. The policy directions may be common to all of those bodies or be specific to each one. They may concern, among other things, revenues, expenditures and cumulative surpluses or deficits. In addition, the policy directions may include net result targets, set in accordance with section 4.1 of the Act respecting the Ministère des Finances, and an expenditure reduction method, approved in accordance with section 74.1 of the Public Administration Act. 2020, c. 5, s. 103.
Section 45.1Verify source
§ 45.2Section 45.2Provision

After Conseil du trésor approval, ministers must forward the policy directions to bodies under their responsibility and add directives for the forwarding and form of annual budgets.

45.2. After being approved by the Conseil du trésor, the multi-year budgetary policy directions are forwarded to the ministers responsible for bodies other than budget-funded bodies. Each minister shall forward the policy directions to each of the bodies under the minister’s responsibility and append directives relating to the forwarding and form of an annual budget, including the information it must include. The directives may also specify a method for forwarding and the form of multi-year budgetary estimates that are consistent with the method and form determined under paragraph 3.0.1 of section 77 of the Public Administration Act (chapter A-6.01). A minister may also issue directives specifying, for all or each of the bodies under the minister’s responsibility, the application of the policy directions in their respect. 2020, c. 5, s. 103.
Section 45.2Verify source
§ 45.3Section 45.3Provision

Some bodies must adopt an annual budget and multi-year budgetary estimates, and each body must send its budget and estimates to the minister responsible.

45.3. The board of directors or, if there is none, the most senior officer of any body other than a budget-funded body shall, on the basis of the multi-year budgetary policy directions and, if applicable, the directives of the minister responsible for the body, adopt an annual budget and multi-year budgetary estimates for the number of years covered by the policy directions. Each body shall forward its budget and estimates to the minister responsible according to the minister’s directives. 2020, c. 5, s. 103.
Section 45.3Verify source
§ 45.4Section 45.4Provision

Each minister must ensure certain budgets and multi-year estimates are consistent with policy directions and any applicable directives.

45.4. Each minister shall ensure that the annual budgets and multi-year budgetary estimates of the bodies other than budget-funded bodies under the minister’s responsibility are consistent with the multi-year budgetary policy directions and, if applicable, the minister’s directives. If they are not, the minister responsible may require a body to adopt a new budget or new estimates that incorporate the corrections the minister requests the body to make for consistency with the policy directions or the minister’s directives. 2020, c. 5, s. 103.
Section 45.4Verify source
§ 45.5Section 45.5Provision

The Chair of the Conseil du trésor must collect certain multi-year budgetary estimates from the responsible ministers and send them to the Minister of Finance.

45.5. The Chair of the Conseil du trésor shall collect the multi-year budgetary estimates of the bodies other than budget-funded bodies from the ministers responsible and forward those estimates to the Minister of Finance. The Chair of the Conseil du trésor and the Minister of Finance shall submit to the Conseil du trésor for approval the multi-year budgetary estimates and, if applicable, the amendments they consider appropriate on the basis of the budgetary and financial policies proposed by the Minister of Finance. The approved estimates are submitted to the Government. 2020, c. 5, s. 103.
Section 45.5Verify source
§ 45.6Section 45.6Amendment

After the Expenditure Budget is tabled, responsible ministers must inform the bodies concerned of applicable amendments, and the board of directors or most senior officer of the body must, if necessary, amend the annual budget and send it to the minister responsible for the body.

45.6. After the Expenditure Budget has been tabled, the amendments referred to in section 45.5 are, if applicable, forwarded to the ministers responsible, who shall inform the bodies concerned. The board of directors or, as the case may be, the most senior officer of the body must, if necessary, amend the annual budget and forward it to the minister responsible for the body. 2020, c. 5, s. 103.
Section 45.6Verify source
§ 45.7Section 45.7Provision

Each minister must ensure that bodies under the minister’s responsibility respect their annual and multi-year budget estimates. If a body is expected not to comply, the minister may require corrective measures and approval within a minister-set time. If those measures are insufficient, the minister may recommend an expenditure reduction method to the Chair of the Conseil du trésor and the Minister of Finance.

45.7. Each minister must ensure that the bodies other than budget-funded bodies under the minister’s responsibility respect their annual budget and multi-year budgetary estimates. Where a minister is of the opinion that a body under the minister’s responsibility will not be able to respect its annual budget, the minister may require the body to draw up corrective measures, in accordance with the laws applicable to the body, and submit them to the minister for approval within the time the minister determines. If, in the minister’s opinion, the measures are insufficient, the minister may recommend an expenditure reduction method for the purposes of section 77.3 of the Public Administration Act (chapter A-6.01) to the Chair of the Conseil du trésor and the Minister of Finance. 2020, c. 5, s. 103.
Section 45.7Verify source
§ 45.8Section 45.8Provision

This chapter does not apply to bodies other than budget-funded bodies whose estimates are included in the special funds budget.

45.8. This chapter does not apply to bodies other than budget-funded bodies whose estimates are included in the special funds budget. 2020, c. 5, s. 103.
Section 45.8Verify source
§ 46Section 46Provision

Chapter IV of the Public Administration Act does not apply to a department or budget-funded body for expenditures or investments paid from a special fund, except for sections 44, 51, 52, and 57.

46. Chapter IV of the Public Administration Act (chapter A-6.01), except sections 44, 51, 52 and 57, does not apply to a department or a budget-funded body with regard to expenditures or investments for which money is debited from a special fund. 2000, c. 15, s. 46; 2011, c. 18, s. 23.
Section 46Verify source
§ 47Section 47Provision

The Minister of Finance must submit a special funds budget to the Government each fiscal year, jointly with the Chair of the Conseil du trésor.

47. The Minister of Finance shall submit a special funds budget to the Government for each fiscal year, jointly with the Chair of the Conseil du trésor. For each special fund, the budget must include separate estimates of (1) the revenue of the fund; (2) the money borrowed or advanced under section 53 or 54 for the purposes of the fund; (3) the expenditures of the fund; (4) the investments of the fund; and (5) the fund’s accrued surplus or deficit. The estimates for a special fund are prepared jointly by the minister or body responsible for it, the Minister of Finance and the Chair of the Conseil du trésor. 2000, c. 15, s. 47; 2011, c. 18, s. 23.
Section 47Verify source
§ 48Section 48Provision

Special funds expenditure and investment estimates must be submitted to Parliament for approval.

48. The expenditure and investment estimates in the special funds budget must be submitted to Parliament for approval. The budget is attached to the estimates tabled in the National Assembly in accordance with section 45 of the Public Administration Act (chapter A-6.01). The estimates for the special funds are examined by the National Assembly within the framework of the examination of the appropriations. An Appropriation Act may approve the expenditure and investment estimates for the special funds. 2000, c. 15, s. 48; 2011, c. 18, s. 23.
Section 48Verify source
§ 49Section 49Provision

After the fund’s expenditure and investment estimates are approved, the minister or the body responsible for the fund may take the money credited to the fund out of the Consolidated Revenue Fund for fund purposes.

49. Once the expenditure and investment estimates for a special fund have been approved, the minister or body responsible for the fund is authorized to take the money credited to it out of the Consolidated Revenue Fund, for the purposes of the fund. 2000, c. 15, s. 49; 2011, c. 18, s. 23.
Section 49Verify source
§ 50Section 50Provision

50. An authorization under section 49 to take money out of the Consolidated Revenue Fund is valid only for the fiscal year to which the expenditure and investment estimates for a special fund, approved by Parliament, pertain. 2000, c. 15,

50. An authorization under section 49 to take money out of the Consolidated Revenue Fund is valid only for the fiscal year to which the expenditure and investment estimates for a special fund, approved by Parliament, pertain. 2000, c. 15, s. 50; 2011, c. 18, s. 23.
Section 50Verify source
§ 51Section 51Provision

The minister or body responsible for the special fund must keep separate books and records, record the financial commitments charged to the fund, and make sure commitments and related payments do not exceed the available balances.

51. The minister or body responsible for the special fund shall keep the books of account of the special fund and record the financial commitments for which sums are debited from it; such accounts and records are separate from any other account or record. That minister or body shall also ensure that such commitments and the payments arising from them do not exceed and are consistent with the available balances. 2000, c. 15, s. 51; 2011, c. 18, s. 23.
Section 51Verify source
§ 52Section 52Provision

If a special fund’s expenditures and investments for a fiscal year exceed the approved amounts, the excess must be submitted to Parliament for approval in the following fiscal year.

52. The amount by which a special fund’s expenditures and investments for a fiscal year exceed its approved expenditures and investments for the fiscal year is submitted to Parliament for approval for the fiscal year following that in which the excess amount was recorded. A special fund’s excess expenditures are presented in the special funds budget in addition to the expenditures entered for the fund. The same applies for a special fund’s excess investments. 2000, c. 15, s. 52; 2011, c. 18, s. 23.
Section 52Verify source
§ 53Section 53Provision

A minister or responsible body for a special fund may borrow money credited to the Financing Fund; money transferred by that loan must be repaid out of the fund, and the Minister of Finance may transfer the loan amount between funds.

53. The minister or body responsible for a special fund may borrow from the Minister of Finance money credited to the Financing Fund established under the Act respecting the Ministère des Finances (chapter M-24.01). An amount transferred to a fund by means of such a loan is repayable out of that fund. The Minister of Finance is authorized to transfer the amount of a loan between funds. 2000, c. 15, s. 53; 2011, c. 18, s. 23.
Section 53Verify source
§ 54Section 54Provision

The Minister of Finance may, with Government authorization and set conditions, advance money from the general fund to a special fund; the Minister may also advance unused special-fund money to the general fund, and advances are repayable from the fund receiving them.

54. The Minister of Finance may, with the authorization of the Government and on the conditions it determines, advance to a special fund money credited to the general fund. Conversely, the Minister may advance to the general fund, on the conditions the Minister determines, any money credited to a special fund that is not required for its operation. An advance made to a fund is repayable out of that fund. The Minister is authorized to transfer the amount of an advance between funds. 2000, c. 15, s. 54; 2011, c. 18, s. 23.
Section 54Verify source
§ 55Section 55Provision

55. The remuneration and expenditures pertaining to the employee benefits and other conditions of employment of the persons assigned, in accordance with the Public Service Act (chapter F-3.1.1), to activities related to a special fund may

55. The remuneration and expenditures pertaining to the employee benefits and other conditions of employment of the persons assigned, in accordance with the Public Service Act (chapter F-3.1.1), to activities related to a special fund may be debited from that fund. 2000, c. 15, s. 55; 2011, c. 18, s. 23.
Section 55Verify source
§ 56Section 56Provision

The Government must determine what a special fund finances and what costs may be charged to it, and the Conseil du trésor must determine how the fund is managed.

56. The Government shall determine the nature of the activities or property financed by a special fund and the nature of the costs that may be debited from it; the Conseil du trésor shall determine the manner in which the fund is to be managed. 2000, c. 15, s. 56; 2011, c. 18, s. 23.
Section 56Verify source
§ 57Section 57Provision

57. (Replaced). 2000, c. 15, s. 57; 2011, c. 18, s. 23.

57. (Replaced). 2000, c. 15, s. 57; 2011, c. 18, s. 23.
Section 57Verify source
§ 58Section 58Provision

The Government may make regulations, on the Minister’s recommendation, to set terms for certain banking and financial services contracts and to तय which of those contracts need authorization.

Not in force 58. The Government may, by regulation and on the recommendation of the Minister, (1) determine the terms of banking and financial services contracts made in the name of the Government by a minister or by a government body; (2) determine the cases in which such contracts are subject to authorization by the Government or the Minister. The terms of a contract and the cases in which the contract is subject to authorization may vary in respect of all contracts, certain categories of contracts or certain contracts made by a minister or body designated in the regulation. 2000, c. 15, s. 58.
Section 58Verify source
§ 59Section 59Provision

A minister or body may enter into a contract with non-standard terms if the required authorization is obtained.

Not in force 59. A minister or a body, with the authorization of the Government upon the recommendation of the Minister, in the case of a contract that cannot be concluded without authorization by the Government, or with the authorization of the Minister in any other case, may enter into a contract whose terms differ from those applicable to it pursuant to a regulation made under section 58. The Government or the Minister, as the case may be, may determine the terms applicable to the contract. 2000, c. 15, s. 59.
Section 59Verify source
§ 60Section 60Provision

Section 60 says the Office of the National Assembly exercises the section 59 powers of the Government or the Minister for the specified persons and the Commission de la représentation.

Not in force 60. The powers conferred on the Government or the Minister by section 59 shall be exercised, with respect to persons designated by the National Assembly to exercise a function under the authority of the Assembly and with respect to the Commission de la représentation, by the Office of the National Assembly. 2000, c. 15, s. 60.
Section 60Verify source
§ 61Section 61Provision

The Minister may effect borrowings only with the Government’s authorization.

61. Borrowings shall be effected by the Minister with the authorization of the Government. 2000, c. 15, s. 61.
Section 61Verify source
§ 62Section 62Provision
62. The Government shall determine such amounts, characteristics, terms and conditions as it considers necessary with respect to borrowings effected pursuant to this division. 2000, c. 15, s. 62.
Section 62Verify source
§ 63Section 63Provision

Borrowings may be made under a Government-authorized borrowing plan, and the Government sets the maximum amount and any necessary limits.

63. Borrowings may also be effected under a borrowing plan authorized by the Government; the maximum amount of the borrowings effected under the plan and such characteristics and limits as are deemed necessary by the Government in relation to such borrowings shall be established by the Government. The Government may authorize the Minister generally to effect any borrowing under the plan, to establish the amounts and other characteristics thereof, and to agree to the applicable terms and conditions, including those relating to the currency of payment and the registration of the securities. 2000, c. 15, s. 63.
Section 63Verify source
§ 63.1Section 63.1Provision

Bonds and other debt securities issued under this division may be issued as certificated or uncertificated securities.

63.1. The bonds and other debt securities issued under this division may be certificated or uncertificated securities. 2011, c. 18, s. 24.
Section 63.1Verify source
§ 63.2Section 63.2Provision

The Government may determine that certain debt securities become uncertificated securities, in the manner it specifies.

63.2. The Government may determine that the certificated bonds and other debt securities issued under this division become uncertificated securities, in the manner it specifies. 2011, c. 18, s. 24.
Section 63.2Verify source
§ 64Section 64Provision

The Minister may create a sinking fund for repayment of borrowing, must determine repayment terms if none are otherwise set, and may use the Consolidated Revenue Fund or move sinking-fund money in specified cases.

64. The Minister may create a sinking fund to provide for the repayment of any borrowing effected under this division. The Minister shall determine the terms of repayment whenever they are not otherwise provided for. With the authorization of the Government, the Minister may take out of the Consolidated Revenue Fund any money the Minister pays into a sinking fund. Whenever a borrowing for which a sinking fund has been created is redeemed before maturity or renewed or paid off at maturity, the Minister may transfer that sinking fund or any part of it and apply it to another borrowing effected under this division, or pay the money making up that sinking fund into any other sinking fund already created for such a borrowing. A decision made under this section takes effect on the date on which it is made or on any later date specified in the decision. 2000, c. 15, s. 64; 2011, c. 18, s. 25; 2023, c. 30, s. 82.
Section 64Verify source
§ 65Section 65Provision

65. Section 17 applies to borrowings referred to in this division and to documents related to the borrowings. 2000, c. 15, s. 65; 2001, c. 75, s. 6.

65. Section 17 applies to borrowings referred to in this division and to documents related to the borrowings. 2000, c. 15, s. 65; 2001, c. 75, s. 6.
Section 65Verify source
§ 66Section 66Provision

The Government may provide for registration of bonds or other debt securities issued for borrowing purposes, including registration as to principal and interest.

66. The Government may provide for registration as to both principal and interest, in such manner and upon such terms and conditions as it determines, of bonds or other debt securities issued for borrowing purposes. 2000, c. 15, s. 66.
Section 66Verify source
§ 67Section 67Provision

The Government may make regulations about bonds and other debt securities, including transfers, certificate replacement, correcting registration errors, and cancellation procedures for certain redeemed securities.

67. The Government may make regulations providing for (1) the transfer, transmission, exchange, purchase by agreement or redemption of any bond or other debt security; (2) the replacement of certificates evidencing the existence of bonds or other debt securities if the certificates have been damaged, lost, stolen or destroyed, the payment of interest or capital to their holders or the guarantees they must furnish; (3) the correction of errors in the registration of bonds or other debt securities; and (4) the examination and cancellation procedure for bonds and other debt securities issued by Québec that are redeemed before maturity. 2000, c. 15, s. 67; 2011, c. 18, s. 26.
Section 67Verify source
§ 68Section 68Provision

The Government may change part of the public debt by swapping bonds or other debt securities for others, but only if the right to do so was agreed to or the holder’s or creditor’s consent was obtained.

68. The Government may modify any part of the public debt by replacing any bonds or other debt securities by any other bonds or debt securities. The first paragraph shall not be construed as allowing a bond or other debt security to be replaced unless the right to do so has been stipulated or the consent of the holder of the bond or security or of the creditor has been obtained. 2000, c. 15, s. 68.
Section 68Verify source
§ 69Section 69Provision

The Minister may keep redeemed or purchased debt securities in force and reissue them, unless the issue terms say otherwise.

69. Where bonds or other debt securities are redeemed before maturity or purchased by agreement, the Minister may maintain them in force in order to reissue them, provided that the characteristics, terms and conditions of the issue do not expressly provide otherwise. The Minister may then reissue the bonds or other debt securities, either by reissuing the same bonds or debt securities or by issuing other bonds or debt securities in their place; with regard to the new issue, the person holding rights in the bonds or other debt securities has the same rights and privileges as if the bonds or other debt securities had not been previously issued. The reissue of a bond or other debt security, or the issue of another bond or debt security in its place, shall not be considered as the issue of a new bond or new debt security for the purposes of any provision of an order in council limiting the amount or the number of bonds or other debt securities to be issued. 2000, c. 15, s. 69.
Section 69Verify source
§ 70Section 70Provision

The Government may authorize the issue and sale of savings products under a borrowing plan, and may set the plan’s maximum amount, characteristics, and limits.

70. The Government may authorize the issue and sale of savings products under a borrowing plan the maximum amount, characteristics and limits of which shall be established by the Government to the extent it deems necessary. The borrowing plan may provide that the issue, sale and management of a savings product are to be effected by means of a book based system. The borrowing plan may also provide for the sale of fixed-term annuities. 2000, c. 15, s. 70.
Section 70Verify source
§ 71Section 71Provision

The Minister must determine the amounts, characteristics, and other terms and conditions for each issue and sale of savings products under a borrowing plan made under this division.

71. The Minister shall determine the amounts and characteristics of and the other terms and conditions applicable to each issue and sale of savings products under a borrowing plan established in accordance with this division. 2000, c. 15, s. 71.
Section 71Verify source
§ 72Section 72Provision

72. The Minister may effect any transaction under a borrowing plan established in accordance with this division. The Minister may also, if so authorized by the borrowing plan, enter into contracts for the payment of fixed-term annuities.

72. The Minister may effect any transaction under a borrowing plan established in accordance with this division. The Minister may also, if so authorized by the borrowing plan, enter into contracts for the payment of fixed-term annuities. The funds earmarked for the payment of an annuity shall be regarded as the principal of a loan. Such funds are exempt from seizure in the hands of the Minister as though they were fixed-term annuities transacted by insurers, provided that a beneficiary in the event of death is designated in the manner set out in the provisions of the Civil Code concerning insurance. 2000, c. 15, s. 72.
Section 72Verify source
§ 73Section 73Provision

The Government may make regulations for the book based system and related securities matters.

73. For the purposes of this division, the Government may, by regulation, (1) define the book based system and determine its mode of operation and characteristics as well as ownership and evidentiary rules concerning entries made in the system; (2) determine conditions for participation and classes of qualifying clients and purchasers; (3) determine the terms and conditions of assignment, transfer and payment of securities; (4) determine prohibitions or restrictions concerning the assignment of and the right to dispose of securities; (5) determine prohibitions or restrictions concerning the granting of movable hypothecs on securities and determine terms and conditions for the granting of such hypothecs as well as conditions for the exercise of related rights or remedies; and (6) determine administration fees and other fees payable by clients of the book based system and by purchasers of savings products and fixed-term annuities. 2000, c. 15, s. 73.
Section 73Verify source
§ 74Section 74Provision

A regulation under section 73 may let the Minister decide which of its provisions apply to the different savings products authorized and issued under this division.

74. A regulation under section 73 may specify which of its provisions may be made applicable, by decision of the Minister, to the different savings products authorized and issued under this division. 2000, c. 15, s. 74.
Section 74Verify source
§ 75Section 75Provision

Clients of the book based system must provide the information determined by the Minister, in the prescribed forms.

75. The information to be furnished by clients of the book based system in the prescribed forms is determined by the Minister or by any other person authorized in writing by the Minister. 2000, c. 15, s. 75; 2020, c. 5, s. 218.
Section 75Verify source
§ 76Section 76Provision

Sections 63 to 67 apply to any borrowing effected under this division, with the necessary modifications.

76. Sections 63 to 67 apply to any borrowing effected under this division, with the necessary modifications. 2000, c. 15, s. 76.
Section 76Verify source
§ 77Section 77Provision

This section defines “financial instrument or contract” and “body” for the chapter.

77. For the purposes of this chapter, (1) “financial instrument or contract” means any financial instrument or contract whose object is the management of financial risks, in particular currency exchange agreements, interest rate exchange agreements, contracts for the purchase or sale of options and futures contracts; (2) “body” means (a) a body referred to in any of subparagraphs 1 to 5 of the first paragraph of section 24 of the Act respecting the Ministère des Finances (chapter M-24.01); (b) a government agency referred to in any of paragraphs 1 to 3 of section 4 of the Auditor General Act (chapter V-5.01); or (c) joint stock companies all the voting shares of which form part of the domain of the State. 2000, c. 15, s. 77; 2013, c. 16, s. 84.
Section 77Verify source
§ 77.1Section 77.1Provision

A body cannot make a borrowing unless it has the required authorizations from the relevant ministers, subject to listed exceptions.

77.1. A body may not make a borrowing unless the borrowing is authorized by the Minister responsible for the administration of the Act governing the body and its nature, terms and conditions are authorized by the Minister of Finance. However, the authorization of the Minister responsible for the administration of the Act governing university establishments is not required in the case of a project that is not subsidized under the University Investments Act (chapter I-17). The first paragraph does not apply if the borrowing must, by law, be authorized or approved by the Government. Moreover, the authorization of the Minister of Finance is not required in the cases and subject to the terms and conditions determined by the Government in a regulation. The provisions of the regulation may apply in whole or in part to one or more bodies and may specify the applicable categories of borrowings. 2007, c. 41, s. 2.
Section 77.1Verify source
§ 77.2Section 77.2Provision

A body may not make an investment unless the required ministerial authorizations are obtained, subject to stated exceptions.

77.2. A body may not make an investment unless the investment is authorized by the Minister responsible for the administration of the Act governing the body and its nature, terms and conditions are authorized by the Minister of Finance. The first paragraph does not apply if the investment must, by law, be authorized or approved by the Government or if it is made as part of an economic development project or to provide financial assistance or in any other case determined by regulation. Moreover, the authorization of the Minister of Finance or that of the Minister responsible for the administration of the Act governing the body is not required, or neither are required, as the case may be, in the cases and subject to the terms and conditions determined by the Government in a regulation for each such authorization. The provisions of the regulation may apply in whole or in part to one or more bodies and may specify the applicable categories of investments. 2007, c. 41, s. 2.
Section 77.2Verify source
§ 77.3Section 77.3Provision

A body may not make a regulated financial commitment unless the required ministerial authorizations are in place, subject to stated exceptions.

77.3. A body may not make a financial commitment determined by government regulation unless the financial commitment is authorized by the Minister responsible for the administration of the Act governing the body and its nature, terms and conditions are authorized by the Minister of Finance. The first paragraph does not apply when the financial commitment must, by law, be authorized or approved by the Government. Moreover, the authorization of the Minister of Finance is not required in the cases and subject to the terms and conditions determined by the Government in a regulation. The provisions of the regulation may apply in whole or in part to one or more bodies and may specify the applicable categories of financial commitments. 2007, c. 41, s. 2.
Section 77.3Verify source
§ 77.4Section 77.4Provision

The Minister responsible for administering the Act governing a body, or the Minister of Finance, may delegate certain authorization-giving powers to a designated person, subject to conditions the Minister sets.

77.4. The Minister responsible for the administration of the Act governing a body or the Minister of Finance may, in the cases and on the conditions the Minister determines, delegate the power to give an authorization required under any of sections 77.1 to 77.3, 79 and 80 to any person the Minister designates. 2007, c. 41, s. 2.
Section 77.4Verify source
§ 77.5Section 77.5Provision

The Government may make an order exempting any body from some or all of sections 77.1 to 77.3, or subjecting certain public-interest legal persons to some or all of sections 77.1 to 77.3, 79 and 80.

77.5. The Government may, by order, (1) exempt any body from some or all of the provisions of sections 77.1 to 77.3, on the conditions and for the categories of borrowings, investments or financial commitments the Government determines; and (2) subject a legal person established in the public interest not described in paragraph 2 of section 77 to some or all of the provisions of sections 77.1 to 77.3, 79 and 80. 2007, c. 41, s. 2.
Section 77.5Verify source
§ 77.6Section 77.6Provision

Sections 77.1 to 77.5 do not apply to several listed bodies and matters, and certain bodies exercising powers under sections 79 and 80 are exempt from needing the Minister of Finance’s authorization unless another law requires it.

77.6. Sections 77.1 to 77.5 do not apply to (1) the fiduciary functions expressly conferred on a body by its governing Act; (2) the Caisse de dépôt et placement du Québec and its subsidiaries; (3) the loans, investments and financial commitments of Retraite Québec referred to in the second paragraph of section 65 of the Act respecting Retraite Québec (chapter R-26.3); (4) a pension fund; or (5) a foundation. A body referred to in the first paragraph that exercises the powers granted to it by sections 79 and 80 is exempted from the requirement to obtain the authorization of the Minister of Finance set out in those sections, unless the authorization is required under the provisions of another law relating to the exercise of the body’s power to borrow. 2007, c. 41, s. 2; 2008, c. 12, s. 2; 2015, c. 20, s. 1.
Section 77.6Verify source
§ 77.7Section 77.7Provision

When a body applies for certain required authorizations, the Minister of Finance must decide within the Government-set time limit after the other minister gives authorization.

77.7. When a body applies for an authorization that is required under any of sections 77.1 to 77.4, 79 and 80, the Minister of Finance rules on the application within the time limit specified by the Government after authorization is given by the Minister responsible for the administration of the Act governing the body. However, the Minister of Finance may extend the time limit if the Minister of Finance considers it necessary to do so. The fact that an authorization is given after the time limit specified in the first paragraph does not invalidate the transaction. 2007, c. 41, s. 2.
Section 77.7Verify source
§ 78Section 78Provision

Bodies with borrowing power may make borrowing transactions under an approved borrowing plan, subject to required legal authorizations and any Government conditions.

78. Bodies which have the power to borrow may, within the scope of a borrowing plan established by the body which sets the maximum amount and characteristics of borrowings and the applicable limits, and with the authorizations or approvals required by law for the exercise of their power to borrow and according to the conditions determined by the Government, if applicable, conclude without further authorization or approval any borrowing transaction under the borrowing plan and establish the amounts and other characteristics of, and fix or accept the terms and conditions relating to, each such transaction. 2000, c. 15, s. 78; 2018, c. 18, s. 131.
Section 78Verify source
§ 79Section 79Provision

Bodies with borrowing power may enter or end currency exchange or interest rate exchange agreements, but only with required legal approvals and with the Minister of Finance’s authorization and conditions, subject to stated exceptions.

79. Bodies which have the power to borrow may, with the authorizations and approvals required by law for the exercise of that power and with the authorization of and subject to the conditions determined by the Minister of Finance, conclude currency exchange agreements or interest rate exchange agreements, or terminate such agreements according to their terms. The authorization of the Minister of Finance is not required if the transaction must, by law, be authorized or approved by the Government, nor is it required in the cases and subject to the terms and conditions that may be determined by the Government in a regulation. The provisions of a regulation under the second paragraph may apply in whole or in part to one or more bodies and specify the applicable categories of currency exchange or interest rate exchange agreements. 2000, c. 15, s. 79; 2007, c. 41, s. 3.
Section 79Verify source
§ 80Section 80Provision

Bodies with borrowing power may, for financial management and with the required approvals, deal in certain financial instruments or contracts, subject to the Minister of Finance’s authorization and conditions.

80. In addition to the powers granted to them by section 79, bodies which have the power to borrow may, if they deem it advisable for their financial management, with the authorizations and approvals required by law for the exercise of that power and with the authorization of and subject to the conditions determined by the Minister of Finance, acquire, hold, invest in, conclude, dispose of or terminate, according to their terms, such financial instruments or contracts as the Government may determine for one or more bodies or for a category of bodies. The authorization of the Minister of Finance is not required if the transaction must, by law, be authorized or approved by the Government, nor is it required in the cases and subject to the terms and conditions that may be determined by the Government in a regulation. The provisions of a regulation under the second paragraph may apply in whole or in part to one or more bodies and specify the applicable categories of financial instruments or contracts. 2000, c. 15, s. 80; 2007, c. 41, s. 4.
Section 80Verify source
§ 81Section 81Provision

Transactions under an approved program are exempt from the authorizations and approvals mentioned in sections 79 and 80 if the program sets the main required features and limits possible financial commitments.

81. Transactions carried out within the framework of a program established by a body and approved by the Government are not subject to the authorizations and approvals referred to in the first paragraph of sections 79 and 80 where the program establishes the principal mandatory characteristics of the transactions and limits the financial commitments which may arise from them. 2000, c. 15, s. 81.
Section 81Verify source
§ 82Section 82Provision

82. The Government may, in respect of those financial instruments and contracts which it determines and in respect of currency or interest rate exchange agreements, exempt one or more bodies or a category of bodies, conditionally or

82. The Government may, in respect of those financial instruments and contracts which it determines and in respect of currency or interest rate exchange agreements, exempt one or more bodies or a category of bodies, conditionally or unconditionally, from the obligation to obtain the authorizations and approvals required by the first paragraph of sections 79 and 80. 2000, c. 15, s. 82.
Section 82Verify source
§ 83Section 83Provision

A body may authorize its officers to exercise borrowing, transaction, and approval powers within a borrowing plan or program, and may let one authorized personnel member act alone for a short-term or line-of-credit loan.

83. A body may, notwithstanding any provision of any other Act applicable to it, determine, within the scope of a borrowing plan referred to in section 78 or of a program referred to in section 81, that the power to borrow or to effect transactions under sections 79 and 80, or the power to approve the terms and conditions thereof, may be exercised by two or more of its officers authorized by the body for that purpose. Despite the first paragraph, as regards effecting a short term or line of credit loan, the power may be exercised by a member of the personnel authorized by the body to act alone in that respect. 2000, c. 15, s. 83; 2022, c. 3, s. 56.
Section 83Verify source
§ 83.1Section 83.1Provision

This section defines “body,” “institution,” and “fee” for the chapter.

83.1. For the purposes of this chapter, (1) “body” means a government department or body, except Santé Québec, the committee on the remuneration of criminal and penal prosecuting attorneys, the committee on the remuneration of judges and justices of the peace and the Conseil de la magistrature; (2) “institution” means (a) a school service centre, a school board, the Comité de gestion de la taxe scolaire de l’Île de Montréal, a general and vocational college or a university institution listed in paragraphs 1 to 11 of section 1 of the Act respecting educational institutions at the university level (chapter E-14.1); or (b) Santé Québec, a public institution referred to in Schedule II to the Act respecting the governance of the health and social services system (chapter G-1.021) or governed by the Act respecting health services and social services for the Inuit and Naskapi (chapter S-4.2) as well as the Nunavik Regional Board of Health and Social Services; (3) “fee” means the consideration in money, set by a law, the Government, a minister or a body, to be paid for a particular public service or a set of public services delivered by a body or an institution in the course of its activities. Consideration paid by the Government, a minister, a body or an institution is not a fee. 2010, c. 20, s. 51; 2011, c. 31, s. 11; 2020, c. 1, s. 309; 2023, c. 34, s. 883.
Section 83.1Verify source
§ 83.2Section 83.2Provision

83.2. For the purposes of this chapter, when a fee is subject to the authorization or approval of a body, a minister or the Government, it is considered to be set by the giver of the authorization or approval. 2010, c. 20, s. 51.

83.2. For the purposes of this chapter, when a fee is subject to the authorization or approval of a body, a minister or the Government, it is considered to be set by the giver of the authorization or approval. 2010, c. 20, s. 51.
Section 83.2Verify source
§ 83.3Section 83.3Provision

Fees are automatically adjusted each year on 1 January using a Québec CPI-based rate, and the Minister must publish the rate without delay.

83.3. Fees are adjusted by operation of law on 1 January of each year by a rate corresponding to the annual change in the average all-items Consumer Price Index for Québec excluding alcoholic beverages, tobacco products and recreational cannabis for the 12-month period ending on 30 September of the year preceding the year for which the fee is to be adjusted. The Minister publishes the rate without delay on the Minister’s website and in the Gazette officielle du Québec. 2010, c. 20, s. 51; 2020, c. 5, s. 214. The adjustment rate on 1 January 2026 is 2.05% as regards the fees adjusted under this section. (2025) 157 G.O. 1, 680.
Section 83.3Verify source
§ 83.4Section 83.4Provision

83.4. A fee is not adjusted if it was set in the preceding year or was increased in the preceding year otherwise than under section 83.3. However, a fee that was set on 1 January of the preceding year is adjusted in accordance with section

83.4. A fee is not adjusted if it was set in the preceding year or was increased in the preceding year otherwise than under section 83.3. However, a fee that was set on 1 January of the preceding year is adjusted in accordance with section 83.3 if the fee is not subject to another adjustment measure. A fee is not adjusted according to the adjustment rate provided for in section 83.3 if the estimated change in the cost of the public service for which it is collected is less than the adjustment rate, provided the estimated change was approved by the Minister of Finance. In such a case, the fee is adjusted, on 1 January following the approval given by the Minister, according to the rate corresponding to the estimated change in the cost of the public service. Estimating the change in the cost of the public service falls to the body or the minister having the authority to set the fee. On the recommendation of the Minister of Finance, the Government may exempt a fee or a set of fees from being adjusted under section 83.3. 2010, c. 20, s. 51; 2022, c. 29, s. 5.
Section 83.4Verify source
§ 83.5Section 83.5Provision

Adjustment rates under sections 83.3 and 83.4 must not be below zero.

83.5. The adjustment rates referred to in sections 83.3 and 83.4 may not be less than zero. The Minister makes a regulation to determine the rules for rounding off adjusted fees according to those rates. The regulation may provide for postponing the application of an adjustment to a subsequent year in the cases it determines. 2010, c. 20, s. 51.
Section 83.5Verify source
§ 83.6Section 83.6Provision

A body or minister who set an adjusted fee must publish the adjustment results in the Gazette officielle du Québec if that fee had been published there when set; otherwise, for other adjusted fees, the body or minister must inform the public by any appropriate means.

83.6. The body or minister who set a fee adjusted under section 83.3 or 83.4 publishes the results of the adjustment in the Gazette officielle du Québec if the fee was published in the Gazette officielle du Québec at the time it was set. When other fees are adjusted under that section, the body or the minister informs the public of the results by any means considered appropriate. 2010, c. 20, s. 51.
Section 83.6Verify source
§ 83.7Section 83.7Provision

The minister responsible for the body or institution delivering the public service must estimate the cost of a public service funded by a government-set fee and publish the results of the fee adjustment.

83.7. Estimating the cost of a public service funded by a fee set by the Government and publishing the results of the adjustment of such a fee falls to the minister responsible for the body or institution that delivers the public service. 2010, c. 20, s. 51.
Section 83.7Verify source
§ 83.8Section 83.8Amendment

83.8. A fee may be set under this Act to fund a particular public service or a set of public services delivered by a body or an institution, provided the law does not otherwise confer the power to set that fee. In the case of a department

83.8. A fee may be set under this Act to fund a particular public service or a set of public services delivered by a body or an institution, provided the law does not otherwise confer the power to set that fee. In the case of a department or an institution, the fee must be determined by government regulation; in the case of another body, the fee is set by a regulation of that body, approved by the Government with or without amendment. The Government may make the regulation if the body fails to make it within the time prescribed. 2010, c. 20, s. 51.
Section 83.8Verify source
§ 83.9Section 83.9Amendment

The Government may make a regulation to amend two or more of its own regulations in order to set fees for public services, and the regulation must identify the services and state the new fee.

83.9. Despite any legislative provision to the contrary, the Government may make a regulation amending two or more regulations it has made in order to set fees for public services delivered by the bodies or the institutions governed by this Act. The regulation must specify each of the public services or set of public services for which a fee was set and clearly set out the new fee. 2010, c. 20, s. 51.
Section 83.9Verify source
§ 83.10Section 83.10Provision

Certain fee-setting authorities may require another body or institution to provide information needed to set a public-service fee and estimate cost changes.

83.10. The Minister or the body having the authority to set the fee for a public service or a set of public services delivered by another body or an institution may require that other body or institution to furnish the information needed to set the fee and to estimate the change in the cost of the service or set of services. The same holds for the minister responsible for the body or institution that delivers a fee-funded public service if the fee for the public service was set by the Government. 2010, c. 20, s. 51.
Section 83.10Verify source
§ 83.11Section 83.11Provision

This chapter does not apply to fees set directly by an Act, a contract, or the Régie de l’énergie.

83.11. This chapter does not apply to fees set directly by an Act, a contract or the Régie de l’énergie. 2010, c. 20, s. 51.
Section 83.11Verify source
§ 84Section 84Provision

The Government’s fiscal year runs from 1 April to 31 March of the next year.

84. The fiscal year of the Government shall begin on 1 April in one year and end on 31 March in the next year. 2000, c. 15, s. 84.
Section 84Verify source
§ 85Section 85Provision

The comptroller of finance must prepare the public accounts for each fiscal year, on behalf of the Minister, in the form the Minister determines.

85. The public accounts shall be prepared for each fiscal year by the comptroller of finance on behalf of the Minister in the form determined by the Minister. 2000, c. 15, s. 85.
Section 85Verify source
§ 86Section 86Provision

86. The public accounts shall comprise (1) the consolidated financial statements of the Government; (1.1) a statement of changes in the balance and a statement of the financial position of the Generations Fund; (1.2) a statement of

86. The public accounts shall comprise (1) the consolidated financial statements of the Government; (1.1) a statement of changes in the balance and a statement of the financial position of the Generations Fund; (1.2) a statement of earnings resulting from the activities of the Generations Fund; (2) information on the revenues, expenditures and other costs of government departments and budget-funded bodies; (2.1) information on the revenue, expenditures and investments of special funds; (3) a statement of the statutory and annual appropriations and of the special warrants for the fiscal year, and of the expenditures and other costs charged against each appropriation or special warrant; (4) a report of the excess of the expenditures and other costs of the departments and budget-funded bodies entered in the accounts for a fiscal year over the appropriations for the same year; (4.1) a report of the excess of the expenditures and investments of each special fund entered in the accounts for a fiscal year over the expenditures and investments approved for that fund for the fiscal year; and (5) any other information needed to account for the financial position of the Government. 2000, c. 15, s. 86; 2006, c. 24, s. 12; 2011, c. 18, s. 27.
Section 86Verify source
§ 87Section 87Provision

The Minister must table the public accounts in the National Assembly by 31 December after the fiscal year ends.

87. The Minister shall table the public accounts in the National Assembly not later than 31 December following the close of the fiscal year. If the Assembly is not sitting, the Minister may distribute the public accounts by any means the Minister deems appropriate before their tabling in the Assembly; in such case, the Minister shall table the public accounts in the Assembly within 15 days of resumption. 2000, c. 15, s. 87; 2009, c. 38, s. 12.
Section 87Verify source
§ 88Section 88Provision

The Minister must prepare the Government’s other financial reports in the form, content, and intervals the Minister determines.

88. The Minister shall prepare the other financial reports of the Government in the form, with the content and at the intervals determined by the Minister. 2000, c. 15, s. 88.
Section 88Verify source
§ 89Section 89Provision

89. The minister responsible for a body other than a budget-funded body, a government enterprise or a body, other than a government body, designated by the Minister of Finance shall forward, to the comptroller of finance, in the form, with

89. The minister responsible for a body other than a budget-funded body, a government enterprise or a body, other than a government body, designated by the Minister of Finance shall forward, to the comptroller of finance, in the form, with the content and at the intervals determined by the Minister, the financial information needed to prepare the public accounts and the other financial reports of the Government. This section also applies to the chief executive officer of a public body and to the chief executive officer of a government agency referred to in section 3 or 4 of the Auditor General Act (chapter V-5.01) as regards financial information relating to property held in trust that is administered by the chief executive officer. 2000, c. 15, s. 89; 2009, c. 38, s. 13; 2013, c. 16, s. 85.
Section 89Verify source
§ 90Section 90Amendment

The responsible minister must send the Minister of Finance any budget or budget estimates the Minister asks for.

90. The minister responsible for a body or an enterprise referred to in section 89 shall forward to the Minister of Finance any budget or budget estimates that Minister requests. Any amendment made to those documents in the course of a fiscal year that may have an impact on the Government’s financial forecasts must be forwarded immediately to the Minister of Finance. If the Minister of Finance deems, after consultation with the chair of the Conseil du trésor, that such an amendment has a negative impact on the Government’s financial forecasts, the minister responsible for the body or the enterprise shall, with the Government’s approval, draw up and implement measures to remedy the situation. 2000, c. 15, s. 90; 2009, c. 38, s. 14.
Section 90Verify source
§ 91Section 91Provision

A body other than a budget-funded body must pay its accumulated surplus into the Consolidated Revenue Fund when and to the extent set by the Government on the Minister’s recommendation.

91. The accumulated surplus of a body other than a budget-funded body shall be paid into the Consolidated Revenue Fund on the dates and to the extent determined by the Government on the recommendation of the Minister. The same applies to the dividends payable by a government enterprise where it is provided by law that the dividends are determined by the Government. 2000, c. 15, s. 91.
Section 91Verify source
§ 92Section 92Provision

The comptroller of finance must prepare a statement about certain reports, special warrants, and related expenditures and costs.

92. The comptroller of finance shall prepare a statement of any report and special warrant issued pursuant to section 51 of the Public Administration Act (chapter A‐6.01) and the corresponding expenditures and other costs. The statement shall be tabled in the National Assembly by the minister who reported the urgency of the situation not later than the third day after resumption. 2000, c. 15, s. 92.
Section 92Verify source
§ 93Section 93Amendment

93. (Amendment integrated into c. A-13.2, s. 14). 2000, c. 15, s. 93.

93. (Amendment integrated into c. A-13.2, s. 14). 2000, c. 15, s. 93.
Section 93Verify source
§ 94Section 94Amendment

94. (Amendment integrated into c. A-13.2, s. 19). 2000, c. 15, s. 94.

94. (Amendment integrated into c. A-13.2, s. 19). 2000, c. 15, s. 94.
Section 94Verify source
§ 95Section 95Provision

95. (Omitted). 2000, c. 15, s. 95.

95. (Omitted). 2000, c. 15, s. 95.
Section 95Verify source
§ 96Section 96Amendment

This section states that an amendment is integrated into c. A-30, sections 71.2 and 71.3, and gives a historical citation to 2000, chapter 15, section 96.

96. (Amendment integrated into c. A-30, ss. 71.2, 71.3). 2000, c. 15, s. 96.
Section 96Verify source
§ 97Section 97Amendment

This section states that an amendment was integrated into c. A-31, sections 10.3 and 10.4, and gives the 2000 chapter and section reference.

97. (Amendment integrated into c. A-31, ss. 10.3, 10.4). 2000, c. 15, s. 97.
Section 97Verify source
§ 98Section 98Amendment

98. (Amendment integrated into c. C-81, s. 26.9). 2000, c. 15, s. 98.

98. (Amendment integrated into c. C-81, s. 26.9). 2000, c. 15, s. 98.
Section 98Verify source
§ 99Section 99Provision

99. (Inoperative, 1999, c. 30, s. 15). 2000, c. 15, s. 99.

99. (Inoperative, 1999, c. 30, s. 15). 2000, c. 15, s. 99.
Section 99Verify source
§ 100Section 100Amendment

This section notes that an amendment was integrated into c. E-3.3, s. 488.3, and gives a citation to 2000, c. 15, s. 100.

100. (Amendment integrated into c. E-3.3, s. 488.3). 2000, c. 15, s. 100.
Section 100Verify source
§ 101Section 101Amendment

This section notes that the amendment has been integrated into c. E-4.01, section 15.

101. (Amendment integrated into c. E-4.01, s. 15). 2000, c. 15, s. 101.
Section 101Verify source
§ 102Section 102Amendment

This section notes that the amendment was integrated into c. F-3.2.0.3, s. 4.

102. (Amendment integrated into c. F-3.2.0.3, s. 4). 2000, c. 15, s. 102.
Section 102Verify source
§ 103Section 103Amendment

103. (Amendment integrated into c. F-3.2.0.3, s. 8). 2000, c. 15, s. 103.

103. (Amendment integrated into c. F-3.2.0.3, s. 8). 2000, c. 15, s. 103.
Section 103Verify source
§ 104Section 104Amendment

104. (Amendment integrated into c. F-4.01, s. 12). 2000, c. 15, s. 104.

104. (Amendment integrated into c. F-4.01, s. 12). 2000, c. 15, s. 104.
Section 104Verify source
§ 105Section 105Amendment

This section notes that the amendment was integrated into c. F-4.01, s. 16.

105. (Amendment integrated into c. F-4.01, s. 16). 2000, c. 15, s. 105.
Section 105Verify source
§ 106Section 106Amendment

This section states that an amendment was integrated into c. F-4.1, section 170.5.

106. (Amendment integrated into c. F-4.1, s. 170.5). 2000, c. 15, s. 106.
Section 106Verify source
§ 107Section 107Amendment

This section notes that an amendment has been integrated into c. F-4.1, s. 170.9.

107. (Amendment integrated into c. F-4.1, s. 170.9). 2000, c. 15, s. 107.
Section 107Verify source
§ 108Section 108Amendment

108. (Amendment integrated into c. M-14, s. 21.4). 2000, c. 15, s. 108.

108. (Amendment integrated into c. M-14, s. 21.4). 2000, c. 15, s. 108.
Section 108Verify source
§ 109Section 109Amendment

This section notes that an amendment was integrated into c. M-14, s. 21.10.

109. (Amendment integrated into c. M-14, s. 21.10). 2000, c. 15, s. 109.
Section 109Verify source
§ 110Section 110Amendment

Section 110 notes that the amendment is integrated into c. M-15, s. 13.4.

110. (Amendment integrated into c. M-15, s. 13.4). 2000, c. 15, s. 110.
Section 110Verify source
§ 111Section 111Amendment

This section notes an amendment integrated into c. M-15, s. 13.8, and gives a citation to 2000, c. 15, s. 111.

111. (Amendment integrated into c. M-15, s. 13.8). 2000, c. 15, s. 111.
Section 111Verify source
§ 112Section 112Amendment

This section notes that an amendment is integrated into c. M-15.001, section 61, and gives a citation to 2000, c. 15, section 112.

112. (Amendment integrated into c. M-15.001, s. 61). 2000, c. 15, s. 112.
Section 112Verify source
§ 113Section 113Amendment

This section is an amendment note and citation only.

113. (Amendment integrated into c. M-15.001, s. 66). 2000, c. 15, s. 113.
Section 113Verify source
§ 114Section 114Amendment

114. (Amendment integrated into c. M-17, s. 17.4). 2000, c. 15, s. 114.

114. (Amendment integrated into c. M-17, s. 17.4). 2000, c. 15, s. 114.
Section 114Verify source
§ 115Section 115Amendment

Section 115 states that an amendment was integrated into c. M-17, s. 17.10.

115. (Amendment integrated into c. M-17, s. 17.10). 2000, c. 15, s. 115.
Section 115Verify source
§ 116Section 116Amendment

116. (Amendment integrated into c. M-19, s. 32.4). 2000, c. 15, s. 116.

116. (Amendment integrated into c. M-19, s. 32.4). 2000, c. 15, s. 116.
Section 116Verify source
§ 117Section 117Amendment

Section 117 states that the amendment was integrated into c. M-19, s. 32.9.

117. (Amendment integrated into c. M-19, s. 32.9). 2000, c. 15, s. 117.
Section 117Verify source
§ 118Section 118Amendment

This section is an amendment/consolidation note, not a substantive rule.

118. (Amendment integrated into c. M-19.3, s. 14.4). 2000, c. 15, s. 118.
Section 118Verify source
§ 119Section 119Amendment

This section notes that an amendment has been integrated into another provision.

119. (Amendment integrated into c. M-19.3, s. 14.9). 2000, c. 15, s. 119.
Section 119Verify source
§ 120Section 120Amendment

120. (Amendment integrated into c. M-25.001, s. 27). 2000, c. 15, s. 120.

120. (Amendment integrated into c. M-25.001, s. 27). 2000, c. 15, s. 120.
Section 120Verify source
§ 121Section 121Amendment

This section states that an amendment was integrated into c. M-25.001, section 32, and cites 2000, chapter 15, section 121.

121. (Amendment integrated into c. M-25.001, s. 32). 2000, c. 15, s. 121.
Section 121Verify source
§ 122Section 122Amendment

122. (Amendment integrated into c. M-25.01, s. 20). 2000, c. 15, s. 122.

122. (Amendment integrated into c. M-25.01, s. 20). 2000, c. 15, s. 122.
Section 122Verify source
§ 123Section 123Amendment

This section notes that the amendment has been integrated into c. M-25.01, s. 25.

123. (Amendment integrated into c. M-25.01, s. 25). 2000, c. 15, s. 123.
Section 123Verify source
§ 124Section 124Amendment

124. (Amendment integrated into c. M-25.1.1, s. 35.4). 2000, c. 15, s. 124.

124. (Amendment integrated into c. M-25.1.1, s. 35.4). 2000, c. 15, s. 124.
Section 124Verify source
§ 125Section 125Amendment

This section states that an amendment has been integrated into c. M-25.1.1, s. 35.8, and gives a citation to 2000, c. 15, s. 125.

125. (Amendment integrated into c. M-25.1.1, s. 35.8). 2000, c. 15, s. 125.
Section 125Verify source
§ 126Section 126Amendment

126. (Amendment integrated into c. M-25.2, s. 17.5). 2000, c. 15, s. 126.

126. (Amendment integrated into c. M-25.2, s. 17.5). 2000, c. 15, s. 126.
Section 126Verify source
§ 127Section 127Amendment

Section 127 notes that an amendment has been integrated into c. M-25.2, s. 17.8, and gives a citation to 2000, c. 15, s. 127.

127. (Amendment integrated into c. M-25.2, s. 17.8). 2000, c. 15, s. 127.
Section 127Verify source
§ 128Section 128Amendment

128. (Amendment integrated into c. M-28, s. 12.25). 2000, c. 15, s. 128.

128. (Amendment integrated into c. M-28, s. 12.25). 2000, c. 15, s. 128.
Section 128Verify source
§ 129Section 129Amendment

129. (Amendment integrated into c. M-28, s. 12.27). 2000, c. 15, s. 129.

129. (Amendment integrated into c. M-28, s. 12.27). 2000, c. 15, s. 129.
Section 129Verify source
§ 130Section 130Amendment

This section only notes an integrated amendment reference and a citation to 2000, c. 15, s. 130.

130. (Amendment integrated into c. M-28, s. 12.33). 2000, c. 15, s. 130.
Section 130Verify source
§ 131Section 131Amendment

131. (Amendment integrated into c. M-28, s. 12.37). 2000, c. 15, s. 131.

131. (Amendment integrated into c. M-28, s. 12.37). 2000, c. 15, s. 131.
Section 131Verify source
§ 132Section 132Amendment

This section only notes that an amendment was integrated into c. M-30, s. 3.34, and gives a citation to 2000, c. 15, s. 132.

132. (Amendment integrated into c. M-30, s. 3.34). 2000, c. 15, s. 132.
Section 132Verify source
§ 133Section 133Amendment

133. (Amendment integrated into c. M-30, s. 3.38). 2000, c. 15, s. 133.

133. (Amendment integrated into c. M-30, s. 3.38). 2000, c. 15, s. 133.
Section 133Verify source
§ 134Section 134Amendment

This section only notes that an amendment was integrated into c. M-31, s. 31.1.3, with a 2000 citation reference.

134. (Amendment integrated into c. M-31, s. 31.1.3). 2000, c. 15, s. 134.
Section 134Verify source
§ 135Section 135Amendment

135. (Amendment integrated into c. M-31, s. 69.1). 2000, c. 15, s. 135.

135. (Amendment integrated into c. M-31, s. 69.1). 2000, c. 15, s. 135.
Section 135Verify source
§ 136Section 136Amendment

136. (Amendment integrated into c. M-31, s. 97.4). 2000, c. 15, s. 136.

136. (Amendment integrated into c. M-31, s. 97.4). 2000, c. 15, s. 136.
Section 136Verify source
§ 137Section 137Amendment

This section is a consolidation note stating that the amendment was integrated into c. M-31, s. 97.9.

137. (Amendment integrated into c. M-31, s. 97.9). 2000, c. 15, s. 137.
Section 137Verify source
§ 138Section 138Amendment

This section notes that an amendment was integrated into c. N-1.1, s. 6.2.

138. (Amendment integrated into c. N-1.1, s. 6.2). 2000, c. 15, s. 138.
Section 138Verify source
§ 139Section 139Amendment

This section states that an amendment has been integrated into c. P-2.2, section 43.

139. (Amendment integrated into c. P-2.2, s. 43). 2000, c. 15, s. 139.
Section 139Verify source
§ 140Section 140Amendment

This section records that an amendment was integrated into c. P-2.2, s. 44.

140. (Amendment integrated into c. P-2.2, s. 44). 2000, c. 15, s. 140.
Section 140Verify source
§ 141Section 141Amendment

This section contains only a consolidation/amendment note and a citation; it does not state a substantive rule.

141. (Amendment integrated into c. P-32, s. 35.3). 2000, c. 15, s. 141.
Section 141Verify source
§ 142Section 142Amendment

142. (Amendment integrated into c. R-3.1, s. 2.1). 2000, c. 15, s. 142.

142. (Amendment integrated into c. R-3.1, s. 2.1). 2000, c. 15, s. 142.
Section 142Verify source
§ 143Section 143Amendment

This section notes that the amendment has been integrated into c. S-6.1, section 15.

143. (Amendment integrated into c. S-6.1, s. 15). 2000, c. 15, s. 143.
Section 143Verify source
§ 144Section 144Amendment

This section states that an amendment was integrated into c. S-6.1, section 19.

144. (Amendment integrated into c. S-6.1, s. 19). 2000, c. 15, s. 144.
Section 144Verify source
§ 145Section 145Amendment

This section says the amendment is integrated into c. S-6.1, section 21.2.

145. (Amendment integrated into c. S-6.1, s. 21.2). 2000, c. 15, s. 145.
Section 145Verify source
§ 146Section 146Amendment

This section notes that the amendment is integrated into c. T-16, s. 246.37.

146. (Amendment integrated into c. T-16, s. 246.37). 2000, c. 15, s. 146.
Section 146Verify source
§ 147Section 147Amendment

This section notes that an amendment was integrated into another provision and gives a source citation.

147. (Amendment integrated into c. V-5.01, s. 37). 2000, c. 15, s. 147.
Section 147Verify source
§ 148Section 148Provision

Section 148 is omitted.

148. (Omitted). 2000, c. 15, s. 148.
Section 148Verify source
§ 149Section 149Amendment

149. (Amendment integrated into c. V-5.01, s. 66.1). 2000, c. 15, s. 149.

149. (Amendment integrated into c. V-5.01, s. 66.1). 2000, c. 15, s. 149.
Section 149Verify source
§ 150Section 150Provision

150. (Omitted). 2000, c. 15, s. 150.

150. (Omitted). 2000, c. 15, s. 150.
Section 150Verify source
§ 151Section 151Provision

151. (Omitted). 2000, c. 15, s. 151.

151. (Omitted). 2000, c. 15, s. 151.
Section 151Verify source
§ 152Section 152Provision

152. (Omitted). 2000, c. 15, s. 152.

152. (Omitted). 2000, c. 15, s. 152.
Section 152Verify source
§ 153Section 153Provision

153. (Omitted). 2000, c. 15, s. 153.

153. (Omitted). 2000, c. 15, s. 153.
Section 153Verify source
§ 154Section 154Provision

This section is omitted.

154. (Omitted). 2000, c. 15, s. 154.
Section 154Verify source
§ 155Section 155Provision

155. (Omitted). 2000, c. 15, s. 155.

155. (Omitted). 2000, c. 15, s. 155.
Section 155Verify source
§ 156Section 156Provision

156. (Omitted). 2000, c. 15, s. 156.

156. (Omitted). 2000, c. 15, s. 156.
Section 156Verify source
§ 157Section 157Amendment

This section contains no substantive rule; it only notes that an amendment was integrated into c. M-24.01, s. 36, and gives a citation to 2000, c. 15, s. 157.

157. (Amendment integrated into c. M-24.01, s. 36). 2000, c. 15, s. 157.
Section 157Verify source
§ 158Section 158Amendment

158. (Amendment integrated into c. C-8.3, s. 40). 2000, c. 15, s. 158.

158. (Amendment integrated into c. C-8.3, s. 40). 2000, c. 15, s. 158.
Section 158Verify source
§ 159Section 159Amendment

This section notes that an amendment was integrated into c. C-8.3, s. 41.

159. (Amendment integrated into c. C-8.3, s. 41). 2000, c. 15, s. 159.
Section 159Verify source
§ 160Section 160Amendment

This section notes that an amendment has been integrated into another provision.

160. (Amendment integrated into c. C-8.3, s. 46). 2000, c. 15, s. 160.
Section 160Verify source
§ 161Section 161Amendment

This section notes that the amendment was integrated into c. F-4.001, section 4, and cites 2000, chapter 15, section 161.

161. (Amendment integrated into c. F-4.001, s. 4). 2000, c. 15, s. 161.
Section 161Verify source
§ 162Section 162Amendment

This section notes that an amendment has been integrated into c. F-4.001, section 8.

162. (Amendment integrated into c. F-4.001, s. 8). 2000, c. 15, s. 162.
Section 162Verify source
§ 163Section 163Provision

163. Unless otherwise indicated by the context, a reference in any text or document, regardless of its form or medium, to the Financial Administration Act (chapter A‐6) is a reference to this Act. 2000, c. 15, s. 163.

163. Unless otherwise indicated by the context, a reference in any text or document, regardless of its form or medium, to the Financial Administration Act (chapter A‐6) is a reference to this Act. 2000, c. 15, s. 163.
Section 163Verify source
§ 164Section 164Provision

Orders in council under the cited Financial Administration Act sections remain in force until they are replaced under this Act.

164. Orders in council under sections 36.1 and 64 of the Financial Administration Act (chapter A‐6) shall remain in force until they are replaced pursuant to this Act. 2000, c. 15, s. 164; 2001, c. 75, s. 7.
Section 164Verify source
§ 165Section 165Provision

The financing fund established by section 24 of the Act respecting the Ministère des Finances continues the financing fund established by section 69.1 of the Financial Administration Act.

165. The financing fund established by section 24 of the Act respecting the Ministère des Finances (chapter M‐24.01) shall continue the financing fund established by section 69.1 of the Financial Administration Act (chapter A‐6). 2000, c. 15, s. 165.
Section 165Verify source
§ 166Section 166Provision

166. (Omitted). 2000, c. 15, s. 166.

166. (Omitted). 2000, c. 15, s. 166.
Section 166Verify source
§ 167Section 167Provision

The Minister of Finance is responsible for administering this Act.

167. The Minister of Finance is responsible for the administration of this Act. 2000, c. 15, s. 167.
Section 167Verify source
§ 168Section 168Provision

168. (Omitted). 2000, c. 15, s. 168.

168. (Omitted). 2000, c. 15, s. 168.
Section 168Verify source
§ 1Schedule 1Provision

BUDGET-FUNDED BODIES Administrative Housing Tribunal Anti-Corruption Commissioner Bureau d’audiences publiques sur l’environnement Bureau des enquêtes indépendantes Comité consultatif sur l’accessibilité financière aux études Comité de la

BUDGET-FUNDED BODIES Administrative Housing Tribunal Anti-Corruption Commissioner Bureau d’audiences publiques sur l’environnement Bureau des enquêtes indépendantes Comité consultatif sur l’accessibilité financière aux études Comité de la rémunération des juges Commission consultative de l’enseignement privé Commission d’accès à l’information Commission de la fonction publique Commission de l’éthique en science et en technologie Commission de protection du territoire agricole du Québec Commission de toponymie Commission des droits de la personne et des droits de la jeunesse Commission des partenaires du marché du travail Commission des transports du Québec Commission municipale du Québec Commission québécoise des libérations conditionnelles Committee on the remuneration of criminal and penal prosecuting attorneys Conseil de l’enseignement supérieur Conseil de la justice administrative Conseil de la magistrature Conseil du patrimoine culturel du Québec Conseil du statut de la femme Coroners office Director of Criminal and Penal Prosecutions Health and Welfare Commissioner Human Rights Tribunal National Student Ombudsman Office de la protection du consommateur Office des personnes handicapées du Québec Office québécois de la langue française Police Ethics Commissioner Public Curator Recreation and sports integrity ombudsman Régie des alcools, des courses et des jeux Régie des marchés agricoles et alimentaires du Québec Tribunal administratif de déontologie policière 2000, c. 15, Schedule 1; 2002, c. 28, s. 35; O.C. 1081-2003, (2003) 135 G.O. 2, 3227; 2002, c. 45, s. 162; 2004, c. 11, s. 61; 2005, c. 22, s. 48; 2005, c. 32, s. 233; 2005, c. 18, s. 38; 2005, c. 34, s. 39; 2006, c. 38, s. 14; O.C. 432-2008, (2008) 140 G.O. 2, 1375; O.C. 13-2010, (2010) 142 G.O. 2, 465; 2010, c. 15, s. 54; 2011, c. 17, s. 36; 2011, c. 16, s. 245; 2011, c. 31, s. 12; 2011, c. 21, s. 209; 2013, c. 6, s. 7; 2013, c. 28, s. 92; 2015, c. 15, s. 118; 2019, c. 28, s. 158; 2020, c. 2, s. 3; 2021, c. 33, s. 2; 2022, c. 14, s. 131; 2022, c. 17, s. 68; 2023, c. 20, s. 114; 2023, c. 32, s. 71; 2024, c. 25, s. 37; 2026, c. 5, s. 73.
§ 2Schedule 2Provision

This schedule lists bodies that are other than budget-funded bodies.

BODIES OTHER THAN BUDGET-FUNDED BODIES Administrative Labour Tribunal Administrative Tribunal of Québec Agence du revenu du Québec Autorité des marchés financiers, in the exercise of its non-fiduciary functions Autorité des marchés publics Bibliothèque et Archives nationales du Québec Centre d’acquisitions gouvernementales Commission de la capitale nationale du Québec Commission des services juridiques Conseil des arts et des lettres du Québec Conservatoire de musique et d’art dramatique du Québec Cree Hunters Economic Security Board École nationale de police du Québec École nationale des pompiers du Québec Financial Markets Administrative Tribunal Fondation pour la biodiversité et la faune du Québec Fonds d’aide aux actions collectives Fonds de recherche du Québec Héma-Québec Institut de la statistique du Québec Institut de technologie agroalimentaire du Québec Institut de tourisme et d’hôtellerie du Québec Institut national d’excellence en éducation Institut national d’excellence en santé et en services sociaux Institut national de santé publique du Québec Institut national des mines La Financière agricole du Québec Mobilité Infra Québec Musée d’Art contemporain de Montréal Musée de la Civilisation Musée national des beaux-arts du Québec Musée national de l’histoire du Québec Office des professions du Québec Régie de l’assurance maladie du Québec Régie de l’énergie Régie du bâtiment du Québec Santé Québec Société d’habitation du Québec Société de développement de la Baie James Société de développement des entreprises culturelles Société de développement et de mise en valeur du Parc olympique Société de financement des infrastructures locales du Québec Société de l’assurance automobile du Québec in the exercise of its functions in a capacity other than that of trustee Société de la Place des Arts de Montréal Société de télédiffusion du Québec Société des établissements de plein air du Québec Société des Traversiers du Québec Société du Centre des congrès de Québec Société du Grand Théâtre de Québec Société du Palais des congrès de Montréal Société du Plan Nord Société nationale de l’amiante Société québécoise d’information juridique Société québécoise de récupération et de recyclage Société québécoise des infrastructures Urgences-santé 2000, c. 15, Schedule 2; 2000, c. 12, s. 340; 2000, c. 62, s. 4; 2001, c. 28, s. 16; 2001, c. 11, s. 21; 2002, c. 64, s. 19; 2002, c. 69, s. 120; 2002, c. 41, s. 32; O.C. 1081-2003, (2003) 135 G.O. 2, 3227; 2002, c. 45, s. 163; 2004, c. 35, s. 39; 2004, c. 37, s. 40; 2004, c. 40, s. 16; 2004, c. 32, s. 53; 2004, c. 30, s. 50; 2005, c. 13, s. 78; 2005, c. 7, s. 54; 2005, c. 22, s. 49; 2005, c. 36, s. 5; 2004, c. 25, s. 59; 2006, c. 27, s. 24; 2006, c. 26, s. 19; 2006, c. 58, s. 51; 2006, c. 57, s. 40; O.C. 432-2008, (2008) 140 G.O. 2, 1375; 2009, c. 7, s. 44; 2009, c. 32, s. 24; 2009, c. 58, s. 1; O.C. 13-2010, (2010) 142 G.O. 2, 465; 2009, c. 53, s. 44; 2010, c. 15, s. 55; 2009, c. 6, s. 31; 2010, c. 31, s. 83; 2010, c. 37, s. 79; 2011, c. 16, s. 246; 2011, c. 16, Sch. II, s. 70; 2011, c. 16, s. 246; 2013, c. 4, s. 7; 2013, c. 23, s. 95; 2014, c. 16, s. 70; 2015, c. 15, s. 119; I.N. 2016-01-01 (NCCP); 2016, c. 7, s. 179; 2017, c. 4, s. 237; 2016, c. 7, s. 128; 2016, c. 35, s. 1; 2016, c. 8, s. 48; 2017, c. 27, s. 152; 2017, c. 22, s. 11; 2019, c. 29, s. 76; 2020, c. 2, s. 4; 2020, c. 10, s. 44; 2020, c. 19, ss. 25 and 55; O.C. 515-2021 of 31.03.21, (2021) 153 G.O. 2, 1223; 2021, c. 3, s. 65; I.N. 2022-04-01; 2023, c. 34, s. 884; 2024, c. 16, s. 3; 2024, c. 30, s. 5; 2023, c. 34, s. 884; 2024, c. 40, s. 1; 2024, c. 39, s. 71; 2025, c. 12, s. 177; 2023, c. 32, s. 65; 2026, c. 5, ss. 103 and 156; 2026, c. 5, s. 88; 2025, c. 16, s. 41.
§ 3Schedule 3Provision

GOVERNMENT ENTERPRISES Hydro-Québec Investissement Québec Loto-Québec Société des alcools du Québec Société du parc industriel et portuaire de Bécancour 2000, c. 15, Schedule 3; 2002, c. 76, s. 35; O.C. 1081-2003, (2003) 135 G.O. 2, 3227;

GOVERNMENT ENTERPRISES Hydro-Québec Investissement Québec Loto-Québec Société des alcools du Québec Société du parc industriel et portuaire de Bécancour 2000, c. 15, Schedule 3; 2002, c. 76, s. 35; O.C. 1081-2003, (2003) 135 G.O. 2, 3227; 2002, c. 45, s. 164; 2004, c. 34, s. 14; O.C. 432-2008, (2008) 140 G.O. 2, 1375; O.C. 13-2010, (2010) 142 G.O. 2, 465; 2010, c. 37, s. 80; I.N. 2020-10-20; O.C. 515-2021 of 31.03.21, (2021) 153 G.O. 2, 1223.
§ —ScheduleRepeal

Two specified sets of provisions from chapter 15 of the statutes of 2000 are repealed, with stated exceptions, when the relevant chapter A-6.001 updates come into force.

In accordance with section 9 of the Act respecting the consolidation of the statutes and regulations (chapter R‐3), chapter 15 of the statutes of 2000, in force on 1 April 2001, is repealed, except sections 151 to 156 and 168, effective from the coming into force of chapter A-6.001 of the Revised Statutes. In accordance with section 9 of the Act respecting the consolidation of the statutes and regulations (chapter R-3), sections 15 to 19, 61 to 66, 70 to 76 and 164 of chapter 15 of the statutes of 2000, in force on 1 April 2002, are repealed effective from the coming into force of the updating to 1 April 2002 of chapter A-6.001 of the Revised Statutes.

Legislative relationships

16 referenced instruments

Names are derived from the stored provision headings and citation-enrichment layer. Treat this as a research index and verify each relationship against the source text.

A–F

7 instruments

  • a schedule to this Act

    Section 3
  • Auditor General Act

    Sections 77, 89
  • Canada under the Federal-Provincial Fiscal Arrangements Act

    Section 6
  • Civil Code

    Sections 16.2, 72
  • Excise Tax Act

    Section 9.1
  • Finance is responsible for administering this Act

    Section 167
  • Finance money credited to the Financing Fund established under the Act

    Section 53

G–M

2 instruments

  • Minister of Finance or that of the Minister responsible for the administration of the Act

    Section 77.2
  • Minister responsible for the administration of the Act

    Section 77.1

N–S

5 instruments

  • National 4. Subject to the second paragraph of section 110 of the Act

    Section 4
  • Public Administration Act

    Sections 45.1, 45.2, 45.7, 46, 48, 92
  • Retraite Québec referred to in the second paragraph of section 65 of the Act

    Section 77.6
  • Revenue for the purposes of Division IV of Chapter III of the Tax Administration Act

    Section 41
  • Revised Statutes. In accordance with section 9 of the Act

    Section Schedule

T–Z

2 instruments

  • Tax Administration Act

    Sections 33, 36
  • two or more of its own regulations

    Section 83.9

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  • 30 Jun 2026 · currentEnglish

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