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R-17.0.1, r. 3 - Regulation respecting voluntary retirement savings plans
Section 12
Disposition versions
12. For the purposes of section 24 of the Act, in addition to the information required in section 4600 of the CPA Canada Handbook, the statement of changes in the net assets for the payment of benefits shall present the elements referred to in the first and second paragraphs of section 18 separately, either within the body of the financial statement, or in the notes.
12. For the purposes of section 24 of the Act, in addition to the information required in section 4600 of the Chartered Professional Accountant Canada Handbook (CPA Canada), the statement of changes in the net assets for the payment of benefits shall present the elements referred to in the first and second paragraphs of section 18 separately, either within the body of the financial statement, or in the notes.
