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

Section 23 Disposition versions

2017-06-01

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.

2012-09-01

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.