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

Full text
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; O.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.