2.71(1)The Holding Corporation may declare or pay a dividend unless there are reasonable grounds for believing that
(a)
the Holding Corporation is, or would after the payment, be unable to pay its liabilities as they become due, or
(b)
the realizable value of the Holding Corporation’s assets would, in declaring or paying the dividend, be less than the aggregate of its liabilities.
2.71(2)Any dividends payable to the Crown shall be paid to the Minister of Finance and Treasury Board.