CPA · Municipal Government Act
Part 8 — Financial Administration
279 Financial statements for controlled corporations
statements in accordance with
(a) the requirements of the legislation under which the
corporation was formed, and
(b) if there are no requirement s, Canadian generally accepted
accounting principles, which are the accounting standards
set out in the CPA Canada Handbook.
RSA 2000 cM-26 s279;2014 cC-10.2 s181;2022 c16 s9(58)