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

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10. After the calculation of operating earnings, the revenue from the rebates of a federation or another cooperative must be shown under the heading “Other earnings”, as well as the extraordinary items referred to in Chapter 3480 of the CPA Canada Handbook.
O.C. 953-2005, s. 10; I.N. 2016-06-01.
10. After the calculation of operating earnings, the revenue from the rebates of a federation or another cooperative must be shown under the heading “Other earnings”, as well as the extraordinary items referred to in Chapter 3480 of the CICA Handbook.
O.C. 953-2005, s. 10.