Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

C-67.2, r. 1 - Regulation under the Cooperatives Act

Section 7
Disposition versions

Full text
7. The notes to the financial statements must indicate the recommendations of the board of directors concerning the allocation of the operating surplus or surplus earnings and the resulting taxes, and the effect on the financial statements.
O.C. 953-2005, s. 7.
© Gouvernement du Québec