The seats are just 1/6th of the issue.
In Québec province, SAAQ asks that you have ALL of the equipment posted earlier in this post...
You'll see that the list is rather long. My issue is that (like all things Québec..) there is no precise standard for evaluation if the equipement is satisfactory. Basically, if the person inspecting finds it a bit too "rustic", they could not make you pass thinking it's not permanent enough for their taste.
I'm trying to pry for info to see what goes on exactly during an inspection, and who does it. Because if it's your local Big Rig inspection places, I have a guy who will help me out without too much question. If it's a stuck up white coller bureaucrat, we'd all be screwed.