C-26, r. 8 - Regulation respecting the annual reports of professional orders

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23. In the operating statement, by means of an additional note or an appendix to the financial statements, the products are apportioned, for each existing fund, among the following items:
(1)  assessments, including:
(a)  the annual assessment;
(b)  each of the additional assessments, specifying its purpose;
(c)  each of the special assessments, specifying its purpose;
(2)  the practice of the profession in a partnership or joint-stock company;
(3)  the standards of equivalence for diplomas and training, permits, specialist’s certificates, special authorizations, registrations and accreditations;
(4)  the other terms and conditions of issue of permits or specialist’s certificates and their equivalences;
(5)  professional liability insurance;
(6)  indemnification;
(7)  professional inspection;
(8)  continuing training;
(9)  discipline;
(10)  repression of offences against the Professional Code (chapter C-26) or an Act constituting an order committed by a person who is not a member of an order, in particular offences involving illegal practice and unauthorized use of reserved titles;
(11)  member services;
(12)  the sale and lease of goods and services;
(13)  interest and investments;
(14)  each of the subsidies, specifying its purpose;
(15)  other products.
O.C. 981-2007, s. 23; 448-2017O.C. 448-2017, s. 2.
23. Income in the operating statement must be apportioned, for each existing fund, among the following items:
(1)  assessments, indicating which are annual and which are additional;
(2)  premiums for the group plan or professional liability insurance fund and for the indemnity fund;
(3)  fees received from applicants to the practice of the profession and applicants for a specialist’s certificate and fees relating to entry on the roll and applications for special authorizations;
(4)  proceeds from the sale of documents;
(5)  fees received for continuing education activities;
(6)  fines;
(7)  investment income; and
(8)  other income.
O.C. 981-2007, s. 23.