Ministère des Finances
Statutes and Regulations of the Ministère des Finances
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In accordance with subparagraphs 11 and 12 of section 4 of the Regulation respecting the distribution of information and the protection of personal information, the Ministère des Finances provides in this section the list of statutes and regulations made under laws that are under the authority of the Minister of Finance, including those administered in part by the Minister.
Statutes and regulations administered by the Minister
- Regulation respecting the rounding off of adjusted fees
- Regulation respecting currency exchange or interest rate exchange agreements concluded by a bod
- Regulation respecting the time limit within which the Minister of Finance is to rule on an application for authorization to make a transaction
- Regulation respecting borrowings made by a body
- Regulation respecting financial commitments made by a body
- Regulation respecting certain funds of university establishments
- Regulation respecting the fees payable to the Institut national d’excellence en santé et en services sociaux for the scientific evaluation of a drug, stable blood product or technology for listing purpose
- Regulation respecting financial instruments or contracts transacted by a body
- Regulation respecting investments made by a body
- Regulation respecting savings products
- Regulation respecting the replacement of certificates evidencing the existence of bonds or other debt securities
- Regulation respecting fiscal administration
- Regulation respecting implementation of the Tax Agreement between the Gouvernement du Québec and the Gouvernement de la République française for the purposes of avoiding double taxation and preventing evasion of taxes on income
- Regulation respecting the implementation of the Protocol to the Tax Agreement between the Gouvernement du Québec and the Gouvernement de la République française for the purposes of avoiding double taxation and preventing evasion of taxes on income
- Regulation respecting tax exemptions granted to certain international governmental organizations and to certain of their employees and members of their families
- Regulation respecting tax exemptions granted to certain international non-governmental organizations and to certain employees of such organizations and to members of their families
- Regulation respecting the fees for users of the advance rulings and written opinions service of the Direction générale de la législation of the Agence du revenu du Québec
- Regulation respecting fiscal privileges granted to members of a diplomatic mission, consular post or office of a political division of a foreign State, to the members of their families and to that office
- Regulation respecting the signing of certain deeds, documents or writings for the purposes of the agreement with respect to the administration by Canada of Title I of the Act respecting the Québec sales tax (chapter T-0.1) in respect of selected listed financial institutions
Act respecting the Agence du revenu du Québec*
- Regulation respecting the acquisition and holding of securities or participations or a share of a right of ownership by certain financial institutions in excess of the limits imposed
- Regulation under the Act respecting insurance
- Regulation respecting the supervisory information of authorized insurers
Act respecting the Caisse de dépôt et placement du Québec
- Regulation respecting the terms and conditions of deposits, funds and portfolios of the Caisse de dépôt et placement du Québec
- Regulation of the Caisse de dépôt et placement du Québec respecting deposits by certain public bodies or their pension funds and the conditions of such deposits
- Regulation respecting the determination of instruments or contracts of a financial nature and the framework for their use by the Caisse de dépôt et placement du Québec
- Internal by-law of Caisse de dépôt et placement du Québec
Act constituting Capital régional et coopératif Desjardins
Act respecting international financial centres*
- Regulation respecting the documents that must accompany articles pursuant to Part IA of the Companies Act
- Regulation respecting names of legal persons or associations governed by Part III of the Companies Act
Telegraph and Telephone Companies Act
Act respecting financial services cooperatives
- Regulation respecting the acquisition of shares by certain financial services cooperatives
- Regulation respecting investments of a security fund
- Regulation respecting the supervisory information of financial services cooperatives
- Tariff of fees exigible under the Act respecting financial services cooperatives
- Regulation respecting brokerage requirements, professional conduct of brokers and advertising
- Regulation respecting contracts and forms
- Regulation respecting the issue of broker’s and agency licences
- Regulation respecting records, books and registers, trust accounting and inspection of brokers and agencies
- Regulation respecting the Real Estate Indemnity Fund and determination of the professional liability insurance premium
- Regulation respecting disciplinary proceedings of the Organisme d’autoréglementation du courtage immobilier du Québec
- Regulation to enact transitional measures for the application of the Real Estate Brokerage Act
Act respecting deposits with the Bureau général de dépôts pour le Québec
Act respecting the distribution of financial products and services
- Regulation respecting the eligibility of a claim submitted to the Fonds d’indemnisation des services financiers
- Regulation respecting firms, independent representatives and independent partnerships
- Code of ethics of the Chambre de la sécurité financière
- Code of ethics of claims adjusters
- Code of ethics of damage insurance representatives
- Regulation respecting damage insurance brokerage
- Regulation respecting special brokerage in damage insurance
- Regulation respecting the issuance and renewal of representatives’ certificates
- Regulation respecting the rules of ethics in the securities sector
- Regulation respecting fees and contributions payable
- Regulation respecting the pursuit of activities as a representative
- Regulation respecting the minimum experience required of independent representatives and of representatives who are partners in independent partnerships in the sector of claims adjustment
- Regulation respecting the compulsory professional development of the Chambre de l’assurance de dommages
- Regulation of the Chambre de la sécurité financière respecting compulsory professional development
- Regulation respecting the compulsory professional development of mortgage brokers
- Regulation respecting the compulsory professional development of financial planners
- Regulation respecting the registration of firms, representatives and independent partnerships
- Order in Council respecting insurance products distributed by credit unions
- Regulation respecting Alternative Distribution Methods
- Regulation respecting information to be provided to consumers
- Regulation respecting the keeping and preservation of books and registers
- Regulation respecting titles similar to the title of financial planner
- Règlement sur les frais exigibles de la Chambre de la sécurité financière(in French only)
- Règlement sur la cotisation de la Chambre de la sécurité financière(in French only)
- Règlement sur le traitement, les honoraires et les autres rémunérations des membres du comité de discipline de la Chambre de la sécurité financière(in French only)
- Règlement sur l'éthique et la déontologie des administrateurs de la Chambre de la sécurité financière(in French only)
- Règlement sur la déontologie du personnel de la Chambre de la sécurité financière(in French only)
Act respecting the regulation of the financial sector
- Rules of procedure of the Financial Markets Administrative Tribunal
- Tariff of duties and fees related to applications heard by the Financial Markets Administrative Tribunal
Money-Services Businesses Act*
- Regulation under the Money-Services Businesses Act
- Regulation respecting fees and tariffs payable under the Money-Services Businesses Act
Act respecting Financement-Québec
Act to establish the Fonds de solidarité des travailleurs du Québec (F.T.Q.)
Act to establish the Northern Plan Fund
Act respecting guarantee fees in respect of loans obtained by government agencies
Act respecting the governance of state-owned enterprises
Act respecting the application of the Taxation Act
Act respecting the Institut de la statistique du Québec
Deposit Institutions and Deposit Protection Act
- Regulation respecting the application of the Deposit Institutions and Deposit Protection Act
- Regulation respecting the application of sections 40.15 to 40.17 of the Deposit Institutions and Deposit Protection Act to protected financial contracts and their transfer
- Regulation respecting the classes of negotiable and transferable unsecured debts and the issuance of such debts and of shares
- Regulation respecting the indemnification plan applicable pursuant to certain resolution operation
- Regulation respecting the supervisory information of authorized deposit institutions
- Regulation 94-102 respecting Derivatives: Customer Clearing and Protection of Customer Collateral and Positions
- Regulation 94-101 respecting Mandatory Central Counterparty Clearing of Derivatives
- Regulation 91-506 respecting derivatives determination
- Derivatives Regulation
- Regulation 91-102 respecting Prohibition of Binary Options
- Regulation 91-507 respecting trade repositories and derivatives data reporting
- Tariffs for costs and fees payable in respect of derivatives
Act respecting the Ministère des Finances
- List of state-owned enterprises (PDF 104 Kb)
- Regulation respecting the authorization given to the chief accountant of the Ministère de l'Économie et de l’Innovation to sign certain documents on behalf of the Minister of Finance
- Terms and conditions for the signing of certain deeds, documents and writings of the Ministère des Finances
Act to facilitate the payment of support*
Act respecting the sectoral parameters of certain fiscal measures
Act respecting the special powers of legal persons
Act to reduce the debt and establish the Generations Fund
Act respecting the Québec Pension Plan*
- Regulation respecting the assigning of a Social Insurance Number
- Regulation respecting contributions to the Québec Pension Plan
- Regulation respecting the agreement concerning the remuneration paid during phased retirement
- Regulation respecting the participation of Indians in the Québec Pension Plan
- Regulation respecting benefits
- Regulation respecting pensionable employment
- Regulation respecting the implementation of the Agreement on Social Security between the Gouvernement du Québec and the Government of the Federal Republic of Germany
- Regulation respecting the implementation of the Understanding on Social Security between the Government of the Republic of Austria and the Gouvernement du Québec
- Règlement sur la mise en œuvre d’un Avenant à l’Entente en matière de sécurité sociale entre le gouvernement du Québec et le gouvernement de la République d’Autriche (in French only)
- Regulation respecting the implementation of the Understanding on Social Security between the Gouvernement du Québec and the Government of Barbados
- Regulation respecting the implementation of the Agreement on Social Security between the Gouvernement du Québec and the Government of the Kingdom of Belgium
- Regulation respecting the implementation of the Agreement on Social Security between the Gouvernement du Québec and the Government of the Federative Republic of Brazil
- Regulation respecting the implementation of the Agreement on social security between Québec and the Republic of Bulgaria
- Regulation respecting the implementation of the Agreement on Social Security between the Gouvernement du Québec and the Government of the Republic of Chile and the Administrative Arrangement for the application of that Agreement
- Regulation respecting the implementation of the Agreement on Social Security between the Gouvernement du Québec and the Government of the Republic of Cyprus
- Regulation Respecting the Implementation of the Agreement on Social Security between the Gouvernement du Québec and the Government of the Republic of Korea
- Regulation respecting the implementation of the Understanding on Social Security between the Gouvernement du Québec and the Government of the Republic of Croatia
- Regulation respecting the implementation of the Agreement on Social Security between the Gouvernement du Québec and the Government of the Kingdom of Denmark
- Regulation respecting the implementation of the Understanding on Social Security between the Gouvernement du Québec and the Government of the Commonwealth of Dominica
- Regulation respecting the Understanding on Social Security between the Gouvernement du Québec and the Government of United States of America
- Regulation respecting implementation of the Agreement on Social Security between the Gouvernement du Québec and the Government of the Republic of Finland
- Regulation respecting the implementation of an Amendment to the Agreement and an Amendment to the Administrative Arrangement on Social Security between the Governement du Québec and the Government of the Republic of Finland
- Regulation respecting the implementation of the Agreement on Social Security between the Gouvernement du Québec and the Government of the French Republic
- Regulation respecting the implementation of the First Amendment to the Agreement on Social Security Between the Gouvernement du Québec and the Government of the French Republic signed at Paris on 17 December 2003
- Regulation respecting the implementation of the Agreement on Social Security between the Gouvernement du Québec and the Government of the Hellenic Republic
- Regulation respecting the implementation of the Agreement on Social Security between the Gouvernement du Québec and the Government of the Republic of Hungary
- Regulation respecting the implementation of the Agreement on Social Security between the Gouvernement du Québec and the Government of the Republic of India
- Regulation respecting the implementation of the Understanding on Social Security between the Gouvernement du Québec and the Government of Ireland
- Règlement sur une Entente en matière de sécurité sociale entre les Gouvernements du Québec et de l’Italie (in French only)
- Regulation respecting the implementation of the Understanding on Social Security between the Gouvernement du Québec and the Government of Jamaica
- Regulation respecting the implementation of the Agreement on Social Security between the Gouvernement du Québec and the Government of the Grand Duchy of Luxembourg
- Regulation respecting the implementation of an amendment to the Agreement on Social Security between the Gouvernement du Québec and the Government of the Grand Duchy of Luxembourg
- Regulation respecting implementation of the Understanding on Social Security between the Gouvernement du Québec and the Government of Republic of Malta
- Regulation respecting the implementation of the Agreement on Social Security between the Gouvernement du Québec and the Government of the Kingdom of Morocco
- Regulation respecting the implementation of the Agreement on Social Security between the Gouvernement du Québec and the Government of the Kingdom of Norway
- Regulation respecting the implementation of the Agreement on Social Security between the Gouvernement du Québec and the Government of the Kingdom of the Netherlands
- Regulation respecting the implementation of an Understanding and an Administrative Arrangement on Social Security between the Gouvernement du Québec and the Government of the Republic of the Philippines
- Regulation respecting the implementation of the Amendment to the Understanding on Social Security between the Gouvernement du Québec and the Government of the Republic of the Philippines
- Regulation respecting the implementation of the Agreement on Social Security between the Gouvernement du Québec and the Government of the Republic of Poland
- Regulation respecting application of the Entente en matière de sécurité sociale entre le Québec et le Portugal
- Regulation respecting the implementation of the Agreement on Social Security between the Gouvernement du Québec and the Government of the Czech Republic
- Regulation respecting the implementation of the Agreement on Social Security between the Gouvernement du Québec and the Government of Romania
- Regulation respecting the implementation of the Understanding on Social Security between the Gouvernement du Québec and the Government of Saint Lucia
- Regulation respecting the implementation of the Agreement on Social Security between the Gouvernement du Québec and the Government of the Slovak Republic
- Regulation respecting the implementation of the Agreement on Social Security between the Gouvernement du Québec and the Government of the Republic of Slovenia
- Regulation respecting the implementation of the Agreement on Social Security between the Gouvernement du Québec and the Government of Sweden
- Regulation respecting the implementation of the Understanding on Social Security between the Gouvernement du Québec and the Swiss Confederation
- Regulation respecting the implementation of the Agreement on Social Security between the Gouvernement du Québec and the Government of the Republic of Turkey
- Regulation respecting the implementation of the Agreement on Social Security between the Gouvernement du Québec and the Government of the Eastern Republic of Uruguay
Supplemental Pension Plans Act
- Regulation respecting arbitration relating to the surplus assets of supplemental pension plans
- Regulation respecting the funding of certain Gesca Ltée and La Presse, ltée pension plans
- Regulation respecting the funding of certain Kruger Inc. pension plans
- Regulation respecting the funding of pension plans of the municipal and university sectors
- Regulation to provide a framework for settlement of the benefits of members and beneficiaries of plans covered by subdivision 4.0.1 of Division II of Chapter XIII of the Supplemental Pension Plans Act and for administration by Retraite Québec of certain pensions paid out of the assets of the plans
- Regulation providing temporary relief measures for the funding of solvency deficiencies
- Regulation respecting measures to reduce the effects of the financial crisis on pension plans covered by the Supplemental Pension Plans Act
- Regulation respecting measures related to supplemental pension plans to reduce the consequences of the public health emergency declared on 13 March 2020 due to the COVID-19 pandemic
- Regulation providing new relief measures for the funding of solvency deficiencies of pension plans in the private sector
- Regulation fixing the limits to the expenses for a transfer of benefits between spouses
- Regulation respecting supplemental pension plans
- Regulation respecting supplemental pension plans affected by the arrangement regarding AbitibiBowater Inc. under the Companies’ Creditors Arrangement Act
- Regulation respecting target-benefit pension plans in certain pulp and paper sector enterprises
- Regulation concerning certain Papiers White Birch pension plans
- General Regulation respecting supplemental pension plans
- Regulation respecting the exemption of certain categories of pension plans from the application of provisions of the Supplemental Pension Plans Act
- Regulation respecting the exemption of certain pension plans from the application of provisions of the Supplemental Pension Plans Act
Voluntary Retirement Savings Plans Act
- Regulation respecting applications for authorization and liability insurance coverage for administrators of voluntary retirement savings plans
- Regulation respecting fees and costs payable for the issuance of an authorization under the Voluntary Retirement Savings Plans Act
- Regulation respecting voluntary retirement savings plans
Act respecting property tax refund*
Act respecting the replacement of joint programs by tax abatement
Act respecting the restructuring of university-sector defined benefit pension plans
Act respecting Retraite Québec
Act to foster the financial health and sustainability of municipal defined benefit pension plans
Act respecting the Société de financement des infrastructures locales du Québec
Act respecting the Société des alcools du Québec
- Purchase and Bottling of Spirits Regulation
- Regulation respecting alcoholic beverages made with beer
- Regulation respecting alcoholic beverages made and bottled by holders of a distiller’s permit
- Regulation respecting cider and other apple-based alcoholic beverages
- Regulation respecting the duties and costs payable under the Act respecting the Société des alcools du Québec
- Regulation respecting the terms of sale of alcoholic beverages by holders of a grocery permit
- Regulation respecting participation in a tasting show or in an exhibition held to present or discover alcoholic beverages
- Regulation respecting the possession and transportation into Québec of alcoholic beverages acquired in another province or a territory of Canada
- Regulation respecting use of raw materials by holders of a small-scale wine producer's permit
- Regulation respecting the sale of beer for consumption elsewhere
- Regulation respecting wine and other alcoholic beverages made or bottled by holders of a wine maker’s permit
Act respecting the Société des loteries du Québec
- By-law respecting bingo
- By-law respecting electronic bingo
- By-law respecting forecast contests and numbers games
- By-law respecting casino games
- Sales promotion games By-law
- By-law respecting interactive television games
- By-law respecting the Mini Loto, any instant lottery and any “pool” type lottery
- By-law respecting video lottery system
Trust Companies and Savings Companies Act
- Regulation under the Trust Companies and Savings Companies Act
- Regulation respecting the establishment of security by trust companies and savings companies in respect of the Canadian Depository for Securities Ltd (CDS) and Euroclear Clearance System Société Coopérative (Euroclear)
- Regulation respecting the supervisory information of authorized trust companies
- Regulation respecting the form and content of the articles, certificates and other documents required to be deposited and filed under Part IA of the Companies Act
- Regulation to enact transitional measures for the carrying out of the Business Corporations Act
- Regulation respecting names of companies governed by Part I of the Companies Act
- Regulation respecting names of companies governed by Part IA of the Companies Act
- Regulation respecting shareholder proposals
Act respecting the Québec sales tax*
- Regulation respecting the prescribed manner of identifying a beer container
- Regulation respecting the Québec sales tax
Broadcast Advertising Tax Act*
- Regulation 11-102 respecting Passport System
- Regulation 13-101 respecting the System for Electronic Document Analysis and Retrieval (SEDAR)
- Regulation 13-102 respecting system fees for SEDAR and NRD
- Regulation 14-101 respecting Definitions
- Regulation 14-501Q respecting Definitions
- Regulation 21-101 respecting Marketplace Operation
- Regulation 23-101 respecting Trading Rules
- Regulation 23-102 respecting Use of Client Brokerage
- Regulation 23-103 respecting Electronic Trading and Direct Electronic Access to Marketplaces
- Regulation 24-101 respecting Institutional Trade Matching and Settlement
- Regulation 24-102 respecting clearing agency requirements
- Regulation 25-101 respecting designated rating organizations
- Regulation 25-102 respecting designated benchmarks and benchmark administrators
- Regulation 31-102 respecting National Registration Database
- Regulation 31-103 respecting Registration Requirements, Exemptions and Ongoing Registrant Obligations
- Regulation 32-102 respecting Registration Exemptions for Non-Resident Investment Fund Manager
- Regulation 33-105 respecting Underwriting Conflicts
- Regulation 33-109 respecting registration information
- National Instrument 35-101: Conditional Exemption from registration for United States broker-dealers and agents
- Regulation 41-101 respecting General Prospectus Requirements
- Regulation 43-101 respecting Standards of Disclosure for Mineral Projects
- Regulation 44-101 respecting Short Form Prospectus Distributions
- Regulation 44-102 respecting Shelf Distributions
- Regulation 44-103 respecting Post-Receipt Pricing
- Regulation 45-102 respecting Resale of Securities
- Regulation 45-106 respecting Prospectus Exemptions
- Regulation 45-107 respecting listing representation and statutory rights of action disclosure exemptions
- Regulation 45-108 respecting Crowfunding
- Regulation 45-110 respecting start-up crowdfunding registration and prospectus exemptions
- Regulation 45-513 respecting prospectus exemption for distribution to existing security holders
- National Policy 46-201: Escrow for Initial Public Offerings
- Regulation 51-101 respecting Standards of Disclosure for Oil and Gas Activities
- Regulation 51-102 respecting Continuous Disclosure Obligations
- Regulation 51-105 respecting issuers quoted in the u.s. over-the-counter markets
- Regulation 52-107 respecting Acceptable Accounting Principles and Auditing standards
- Regulation 52-108 respecting Auditor Oversight
- Regulation 52-109 respecting Certification of Disclosure in Issuers’ Annual and Interim Filings
- Regulation 52-110 respecting Audit Committees
- Regulation 52-112 respecting non-GAAP and other financial measures disclosure
- Regulation 54-101 respecting Communication with Beneficial Owners of Securities of a Reporting Issue
- National Instrument 55-102: System for Electronic Disclosure by Insiders (SEDI)
- Regulation 55-104 respecting Insider Reporting Requirements and Exemptions
- Regulation 58-101 respecting Disclosure of Corporate Governance Practices
- Regulation 61-101 respecting Protection of Minority Security Holders in Special Transactions
- Regulation 62-103 respecting the Early Warning System and Related Take-Over Bid and Insider Reporting Issues
- Regulation 62-104 respecting Take-Over Bids and Issuer Bids
- National Instrument 71-101: the Multijurisdictional Disclosure System
- Regulation 71-102 respecting Continuous Disclosure and Other Exemptions relating to Foreign Issuer
- Regulation 81-101 respecting Mutual Fund Prospectus Disclosure
- Regulation 81-102 respecting Investment Funds
- Regulation 81-104 respecting Alternative Mutual Funds
- Regulation 81-105 respecting Mutual Fund Sales Practices
- Regulation 81-106 respecting Investment Fund Continuous Disclosure
- Regulation 81-107 respecting Independent Review Committee for Investment Funds
- Regulation No. 15 respecting Conditions Precedent to Acceptance of Scholarship or Educational Plan Prospectuses
- Regulation No. 29 respecting Mutual Funds Investing in Mortgages
- Regulation respecting Development Capital Investment Fund Continuous Disclosure
- Regulation respecting the distribution of syndicated mortgages
- Policy Statement Q-7: Securities Rating Agencies
- Regulation Q-17 respecting Restricted Shares
- Securities Regulation
Statutes and regulations administered in part by the minister
Act respecting parental insurance*
Act to promote workforce skills development and recognition*
Act respecting municipal taxation*
Act respecting transparency measures in the mining, oil and gas industries*
Act respecting the Ministère de l’Agriculture, des Pêcheries et de l’Alimentation
Act respecting labour standards*
Act respecting the legal publicity of enterprises*
Act respecting the Régie de l’assurance maladie du Québec*
- Regulation respecting contributions to the Québec Health Insurance Plan
- Regulation respecting contributions to the basic prescription drug insurance plan
Act respecting the James Bay Native Development Corporation
Act respecting remunerated passenger transportation by automobile*
Draft regulations published in the Gazette officielle du Québec
Code of ethics of the members of the Financial Markets Administrative Tribunal
Regulation amending Regulation respecting savings products
Regulation to amend Regulation 13-102 respecting System Fees for SEDAR and NRD (PDF 299 Kb)
Regulation to amend the Regulation respecting supplemental pension plans (PDF 437 Kb)
Regulation to amend the Securities Regulation (PDF 274 Kb)
Rules of evidence and procedure of the Financial Markets Administrative Tribunal
* The Minister of Finance exercises the functions of the Minister of Revenue provided for in this Act. Order in Council n° 1689-2022 dated 26 October 2022, (2022) 154 G.O. 2, (French) 6581
Last update: May 6, 2025