I believe this code was brought out in a ESA bulletin and will be showing up in the 2009 code book which takes effect on May 1, 2009
edit : Er, I see you are from Quebec. We are talking ONTARIO electrical code, which we are governed by, not CANADIAN electrical code.
I believe Ontario Code 6-300(3)(b) covers some of it.
I don't have Ontario Code. I'm just curious if there is any difference between it and Quebec's as follow:
"6-300 Underground Consumer’s Services
...
(3) Raceways entering a building and forming part of an underground service shall be sealed and shall:
(a) Enter the building above ground where practicable; or
(b) Be suitably drained; or
(c) Be installed in such a way that moisture and gas will not enter the building.
..."