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C-67.2 - Cooperatives Act
Section 244
Disposition versions
244. The Government may, by regulation
(1) establish the fees payable for the preparation and examination of documents or for the measures that may or must be taken by the Minister under this Act;
(2) (paragraph repealed);
(3) determine the manner of registering the documents whose registration is required under this Act and the manner of keeping these documents;
(4) (paragraph repealed);
(5) (paragraph repealed);
(6) determine the standards, terms and conditions respecting the name appearing in the articles of a cooperative, federation or confederation and any other name that it may use to identify itself;
(6.1) (paragraph repealed);
(6.2) (paragraph repealed);
(6.3) (paragraph repealed);
(7) determine the standards respecting the form and tenor of financial statements and respecting auditing and the report of the auditor;
(8) determine, according to the amount of business done by a cooperative, the particular requirements as to auditing, the report of the auditor, the qualifications required to be an auditor and the nature, form and tenor of the financial statements that it must file;
(9) (paragraph repealed);
(10) (paragraph repealed);
(11) determine, for the purposes of section 128.1, the proportion of business that a cooperative must carry on with its members and with its auxiliary members, if any, and define, for any specified class of cooperatives, the meaning of the word “business” for the purposes of that section and of section 211.5;
(12) define the meaning of the word “subsidiary” for the purposes of section 128.1;
(13) define the meaning of the word “debts” for the purposes of section 146.
244. The Government may, by regulation
(1) establish the fees payable for the preparation and examination of documents or for the measures that may or must be taken by the Minister under this Act;
(2) determine the form and tenor of the articles and other documents whose registration is required under this Act;
(3) determine the manner of registering the documents whose registration is required under this Act;
(4) determine the documents that, in each case, must accompany the articles;
(5) determine the form and tenor of documents that must be transmitted to the Minister and the number of copies of each of such documents;
(6) determine the standards, terms and conditions respecting the name appearing in the articles of a cooperative, federation or confederation and any other name that it may use to identify itself;
(6.1) determine the public authorities referred to in paragraph 6 of section 15;
(6.2) determine the cases where the name of a cooperative suggests that the cooperative is related to another person, partnership or group, for the purposes of paragraph 7 of section 15;
(6.3) determine the criteria to be taken into account for the application of paragraphs 7 and 8 of section 15;
(7) determine the standards respecting the form and tenor of financial statements and respecting auditing and the report of the auditor;
(8) determine, according to the amount of business done by a cooperative, the particular requirements as to auditing, the report of the auditor, the qualifications required to be an auditor and the nature, form and tenor of the financial statements that it must file;
(9) (paragraph repealed);
(10) (paragraph repealed);
(11) determine, for the purposes of paragraph 6 of section 186, the proportion of transactions that a cooperative must carry on with its members and define, for any class of cooperatives determined by regulation, the meaning of the word “transactions” for the purposes of this paragraph and of section 211.5.
244. The Government may, by regulation
(1) establish the fees payable for the preparation and examination of documents or for the measures that may or must be taken by the Minister under this Act;
(2) determine the form and tenor of the articles and other documents whose registration is required under this Act;
(3) determine the manner of registering the documents whose registration is required under this Act;
(4) determine the documents that, in each case, must accompany the articles;
(5) determine the form and tenor of documents that must be transmitted to the Minister and the number of copies of each of such documents;
(6) determine the standards, terms and conditions respecting the corporate name of a cooperative, federation or confederation and any other name that it may use to identify itself;
(6.1) determine the public authorities referred to in paragraph 6 of section 15;
(6.2) determine the cases where the corporate name of a cooperative suggests that the cooperative is related to another person, partnership or group, for the purposes of paragraph 7 of section 15;
(6.3) determine the criteria to be taken into account for the application of paragraphs 7 and 8 of section 15;
(7) determine the standards respecting the form and tenor of financial statements and respecting auditing and the report of the auditor;
(8) determine, according to the amount of business done by a cooperative or the nature of its activities, the particular requirements as to auditing, the report of the auditor, the qualifications required to be an auditor and the nature, form and tenor of the financial statements that it must file;
(9) determine the cases and conditions in which a cooperative may be exempt from appointing an auditor;
(10) provide the conditions for issuing the certificate that must be held by a federation that establishes an audit service;
(11) determine, for the purposes of paragraph 6 of section 186, the proportion of transactions that a cooperative must carry on with its members and define, for any class of cooperatives determined by regulation, the meaning of the word “transactions”.
244. The Government may, by regulation
(1) establish the fees payable for the preparation and examination of documents or for the measures that may or must be taken by the Minister under this Act;
(2) determine the form and tenor of the articles and other documents whose registration is required under this Act;
(3) determine the manner of registering the documents whose registration is required under this Act;
(4) determine the documents that, in each case, must accompany the articles;
(5) determine the form and tenor of documents that must be transmitted to the Minister and the number of copies of each of such documents;
(6) determine the standards, terms and conditions respecting the corporate name of a cooperative, federation or confederation and any other name that it may use to identify itself;
(7) determine the standards respecting the form and tenor of financial statements and respecting auditing and the report of the auditor;
(8) determine, according to the amount of business done by a cooperative or the nature of its activities, the particular requirements as to auditing, the report of the auditor, the qualifications required to be an auditor and the nature, form and tenor of the financial statements that it must file;
(9) determine the cases and conditions in which a cooperative may be exempt from appointing an auditor;
(10) provide the conditions for issuing the certificate that must be held by a federation that establishes an audit service;
(11) determine, for the purposes of paragraph 6 of section 186, the proportion of transactions that a cooperative must carry on with its members and define, for any class of cooperatives determined by regulation, the meaning of the word “transactions”.
244. The Government may, by regulation
(1) establish the fees payable for the preparation, examination or reproduction of documents or for the measures that may or must be taken by the Minister under this Act;
(2) determine the form and tenor of the articles and other documents whose registration is required under this Act;
(3) determine the manner of registering the documents whose registration is required under this Act;
(4) determine the documents that, in each case, must accompany the articles;
(5) determine the form and tenor of documents that must be transmitted to the Minister and the number of copies of each of such documents;
(6) determine the standards, terms and conditions respecting the corporate name of a cooperative, federation or confederation and any other name that it may use to identify itself;
(7) determine the standards respecting the form and tenor of financial statements and respecting auditing and the report of the auditor;
(8) determine, according to the amount of business done by a cooperative or the nature of its activities, the particular requirements as to auditing, the report of the auditor, the qualifications required to be an auditor and the nature, form and tenor of the financial statements that it must file;
(9) determine the cases and conditions in which a cooperative may be exempt from appointing an auditor;
(10) provide the conditions for issuing the certificate that must be held by a federation that establishes an audit service;
(11) determine, for the purposes of paragraph 6 of section 186, the proportion of transactions that a cooperative must carry on with its members and define, for any class of cooperatives determined by regulation, the meaning of the word “transactions”.
