The Alberta College of Medical Diagnostic and Therapeutic Technologists (the College) is a regulatory body established under the Health Professions Act whose primary purpose is the protection of the public. The College regulates five distinct professional groups called specialties, which fall under two umbrella groups: medical radiation technologists (MRTs) and electroneurophysiology technologists (ENPs).
The Alberta College of Medical Diagnostic and Therapeutic Technologists (the College) is a regulator established under Alberta’s Health Professions Act (HPA) and the Medical Diagnostic and Therapeutic Technologists Profession Regulation (MDTT Profession Regulation) with the mandate to protect the public. To this end, the College provides regulatory oversight and guidance to our registrants, empowering them to deliver safe, competent, and ethical care.
As a regulator, we ensure registrants provide safe, competent, and ethical diagnostic and therapeutic care to Albertans by:
• Administering legislation, including the HPA, the MDTT Profession Regulation, and the Health Professions Restricted Activity Regulation (HPRAR).
• Approving programs of study, education courses, and certification exams that meet registration requirements.
• Registering applicants who meet our education, training, and competency requirements.
• Requiring annual practice permit renewal.
• Setting and enforcing practice and conduct standards.
• Addressing complaints about our registrants’ professional conduct.
• Providing expertise and direction on registrants’ practice, and regulatory and health policy.
• Administering a mandatory Continuing Competence Program (CCP).
• Maintaining an online public register so anyone can verify a registrant’s registration and practice permit status in real-time.
• Providing regulatory education to help registrants understand and comply with their professional obligations.
The College regulates two umbrella groups: medical radiation technologists (MRTs), which have four specialties, and electroneurophysiology technologists (ENPs). Additionally, the College is actively working with the government to eventually regulate Alberta’s diagnostic medical sonographers (DMSs).
A Council made up of selected registrants and public members appointed by the provincial government governs the College. Council chooses the Registrar and CEO, who manages the organization’s staff and operations.
There are regulators for medical diagnostic and therapeutic technologists in provinces throughout Canada.
MRT(MR)
Magnetic resonance technologists use magnetic resonance imaging technology to produce extremely clear, detailed images of a patient’s tissues and organs to detect and identify soft tissue issues and disease processes.
MRT(NM)
Nuclear medicine technologists administer radioactive substances to obtain images and data that reveal how the patient’s body functions to help with health diagnoses and assess treatment response.
MRT(T)
Radiation therapists are involved at every level of radiation therapy for cancer treatment, from planning to administering therapeutic doses, with a focus on patient care and monitoring of wellbeing.
RADIOLOGICAL TECHNOLOGISTS
MRT(R)
Radiological technologists produce images of body structures through common procedures such as general X-rays, mammography, and computed tomography (CT), and assist in the operating room.
ELECTRONEUROPHYSIOLOGY TECHNOLOGISTS
ENP
Electroneurophysiology technologists record the electrical activity of the brain to help diagnose abnormalities such as epilepsy and stroke, test the response of the nervous system to stimulation, and monitor the spinal cord during surgery.
DIAGNOSTIC MEDICAL SONOGRAPHERS
DMSs are awaiting regulation.
DMSs use specialized imaging equipment to create visual images, including general, cardiac and vascular, to assist in medical diagnosis and treatment.
This year, our focus stayed centred on protecting the public interest while supporting safe, ethical, and competent practice across Alberta. We refined policies, strengthened governance structures, and expanded education and outreach so registrants have clearer direction about their professional obligations.
We were also actively involved in provincial discussions related to health system transformation and workforce sustainability. This included ongoing collaboration with the Government of Alberta on the proposed regulation of Diagnostic Medical Sonographers. As the health system evolves, our role is to ensure regulatory frameworks remain clear, fair, and focused on public protection.
Transparency and accessibility shaped much of our work in 2025. Under the communications theme
Understanding the College, we launched a “Did You Know?” campaign, developed educational modules, and began planning a dedicated onboarding section for new registrants on our website. The goal was simple: make it easier for registrants to understand how the College works and what is expected of them.
Council composition and leadership were updated in accordance with the College’s bylaws and Selection Committee recommendations, supporting continuity and effective oversight.
In 2025, Council:
• Reappointed one registrant member and appointed two new registrant members, effective July 1
• Appointed a new Council Chair and Vice Chair for the 2025–2026 term
• Recognized outgoing Council members for their service
• Amended the bylaws to combine the Registration Committee and Competence Committee into a single Registration and Competence Committee
Bringing these committees together supports clearer alignment between registration decisions and continuing competence oversight. It also streamlines governance processes and strengthens accountability.
Council also participated in a strategic planning session to set priorities for 2026–2028. This work provides direction as the College prepares for anticipated legislative and system-level changes.
Regulatory education remained a central area of focus. Throughout the year, we delivered online sessions addressing topics that frequently arise in practice, including:
• Privacy and information management
• Consent, informed consent, and documentation
• The professional conduct complaints process These sessions were practical and legally grounded, and attendance demonstrated strong interest in clear regulatory guidance. They were offered at no cost and were open to registrants, students, and affiliated health professionals.
To improve accessibility, we began shifting toward an on-demand model. Recorded sessions will allow participants to access regulatory education when it works best for them, helping remove timing barriers while maintaining quality content.
Ensuring that registration and authorization processes reflect current practice expectations remained an ongoing priority.
During the year, we began reviewing Advanced (formerly Additional) and Enhanced Practice Authorizations to assess:
• Which activities continue to require authorization
• Whether existing processes remain appropriate
• Where clarity or efficiency can be improved
We also started building a roster of Subject Matter Experts who can provide clinical and professional input when needed. Their expertise supports:
• Practice guidance
• Policy and standards development
• Investigations and regulatory decision-making
This approach strengthens decision-making by ensuring the right expertise is available at the right time.
As regulatory complexity continued to increase, the College took steps to strengthen leadership capacity. In 2025, the College established and filled a Deputy Registrar position, expanding senior regulatory leadership and oversight. The Deputy Registrar provides leadership and oversight in the following areas:
• Regulatory education
• Registration and application processes
• Continuing Competence Program
This addition improved coordination across core regulatory functions and reinforced consistent operational oversight. Ongoing strategic planning discussions with Council further clarified organizational priorities and supported readiness for future growth.
Work with the Government of Alberta continued regarding the proposed regulation of Diagnostic Medical Sonographers.
In 2025:
• Provincial consultation on DMS regulation was completed
• Stakeholder feedback was submitted within the consultation timeline
• On December 17, Diagnostic Medical Sonographers were added to the Health Professions Restricted Activity Regulation, marking an important step toward formal regulation
• Engagement with government continued as work progresses toward potential regulation in 2026 This work positions the College to support implementation if regulation proceeds, while maintaining consistent standards of public protection.
Public protection remains our focus as we prepare for legislative change and potential expansion of regulation. Work related to Diagnostic Medical Sonographers and other system-level developments will continue to require thoughtful collaboration with government and stakeholders.
We will keep refining processes, strengthening governance, and improving clarity for registrants. Clear expectations and fair decision-making remain central to maintaining public trust.
We thank Council and committee members, staff, Subject Matter Experts, and stakeholders for their dedication throughout the year. We also recognize the professionalism of the registrants we regulate and their ongoing commitment to safe, high-quality patient care.
Together, we continue to support strong and effective regulation in Alberta.
Jason Livingstone, MRT(R) Lyndsay Arndt Council Chair Registrar and CEO
As public members appointed by the Government of Alberta, we serve on Council to represent the public interest and support the College’s mandate of ensuring safe, ethical, and competent care. Our role is to bring an external perspective to Council decision-making, with a focus on accountability, transparency, and public protection.
Throughout 2025, we participated in Council and committee work during a period of continued change within Alberta’s healthcare system. We supported governance updates that strengthen efficiency and continuity, including changes to committee structures and leadership processes. Council also engaged in strategic planning to help guide the College’s priorities for the years ahead.
We monitored government initiatives and legislative developments that may affect the College’s regulatory environment, including ongoing collaboration related to the proposed regulation of Diagnostic Medical Sonographers. This work reflects an important commitment to consistent standards and patient safety.
We were encouraged by the College’s continued focus on regulatory education and clear communication. Education sessions addressing privacy, consent, and professional conduct, along with efforts to expand on demand access, support informed, accountable practice.
We extend our sincere thanks to registrants for their professionalism and dedication to patient care, and to those who contribute their time to Council and committees. As public members, we are satisfied that the College has continued to meet its regulatory obligations and remains focused on protecting the public interest.
Elaine Andrews Public Member
John Liu Public Member
Tammy McCorkell Public Member
Nickolletta Sandie Public Member
MEMBERS OF COUNCIL
Elaine Andrews, Public Member
Mary Buzzing, ENP
Melissa Grzeszczak, MRT(MR)
Jonathan Hung, MRT(MR)
John Liu, Public Member
Jason Livingstone, MRT(R), Chair
Tammy McCorkell, Public Member
Nickolletta Sandie, Public Member
REGISTRATION AND COMPETENCE COMMITTEE
Jennifer Christensen, MRT(R)
Ayman Darwish, MRT(R)(MR)
Brianne Forest, MRT(MR), Chair
Karly Fraser, MRT(T)
MEMBERSHIP LIST
Jade Borylo, MRT(R)
Marlene Chambers, MRT(R)
Brian Chwyl, MRT(T)
Robynn Corkish, MRT(MR)
Melinda Dolhan, MRT(R)
Alefiyah Gulamhusein, MRT(NM)
Lyndsay Arndt, Registrar and CEO Complaints Director
Crystal Bilodeau Deputy Registrar
As of December 31, 2025
Samuel See, MRT(T)
Adwait Trivedi, MRT(NM), Vice Chair
Terra Hovde, MRT(MR)
Joyce Kreckwitz, MRT(NM)
Kim Rans, MRT(T)
Leanne Ravenhill, MRT(R)
Angie Sarnelli, ENP, Vice Chair
Jennifer Smith, MRT(NM)
Sheara Wilson, MRT(R)
Michelle LeGrandeur, MRT(R)
Christy McIntyre, MRT(NM)
Kelly Sampson, MRT(T)
SELECTION COMMITTEE
Mary Buzzing, ENP
Gillian Graham, MRT(T)
Abbi Langedahl, MRT(R), Chair
John Liu, Public Member
Jatinder Sahota, MRT(R)
Judy Clarke, BScDH, RDH Research and Strategy Director
Rahul Das IT and Operations Manager
Adrienne Hislop Corporate Services Manager Hearings Director
Michelle Wolf Regulatory Compliance Manager
The College administers the Continuing Competence Program (CCP) as mandated by the Health Professions Act (HPA) to help registrants maintain and enhance their professional capabilities.
Registrants use a self-assessment tool aligned with the Standards of Practice to create a personalized learning plan and document their learning activities, including a self-
how each activity impacts their professional practice.
This year marked the successful launch of a new online CCP platform. The updated system streamlined the submission process, improved navigation, and introduced automated reminders to support timely completion.
As part of the quality assurance process, a sample of registrants was selected for audit. The audit cycle ran smoothly under the new system, with the majority of audited registrants meeting requirements on initial review. Where improvements were identified, guidance and support were provided to assist registrants in achieving compliance.
We will continue to refine the program and enhance supporting resources to ensure the CCP remains effective and aligned with evolving standards of practice.
On November 6, 2025, a CCP audit for the 2024–2025 CCP cycle was conducted.
The Registration and Competence Committee audited the reflective practice of 158 registrants. The results of the audit are summarized in the table below.
The College manages complaints of unprofessional conduct regarding its registrants as part of its mandate to protect the public under the Health Professions Act (HPA). The HPA grants regulatory colleges the authority to enforce ethical conduct and standards of practice.
As per Part 4 of the HPA, the College has the authority to resolve complaints, investigate or appoint investigators, seek expert advice, dismiss trivial or vexatious complaints, and take other actions. The College follows the principles of procedural fairness while remaining transparent and accountable to the public. We take an education-based approach when resolving complaints; however, in some instances, remedial or disciplinary action is necessary.
According to the HPA, the College is required to establish a Patient Relations Program that includes measures for preventing and addressing incidents of sexual abuse and sexual misconduct by registrants towards their patients.
The Patient Relations Program is designed to support patients who have experienced sexual abuse or sexual misconduct by providing funding for treatment or counselling.
The key components of the Patient Relations Program include:
• Education for registrants on the prevention of sexual abuse and sexual misconduct
• Training for College staff regarding sexual abuse and sexual misconduct
• Assistance in directing individuals to appropriate resources
• Funding for treatment for patients who have experienced sexual abuse or sexual misconduct
To be eligible for funding, a patient must fulfill the following criteria:
• A complaint must be filed against a registrant of the College, and it must meet the definition of sexual abuse or sexual misconduct
• The individual must qualify as a patient as defined by the Standards of Practice
One hearing arose from two related complaints under the Health Professions Act, including a patient complaint alleging sexual misconduct related to an examination performed without consent. The matter proceeded on an agreed statement of facts, and the Tribunal accepted a joint submission on penalty after applying the Jaswal factors. Sanctions included a $1,000 fine, completion of a professionalism and ethics course, and a written reflection; the hearing has concluded and completion of sanctions is ongoing.
HEARING 2
This hearing arose from two complaints submitted by a department manager and a coworker of a former registrant. The allegations involved the non-consensual distribution of intimate images. The hearing proceeded with legal counsel representing both parties. Due to the sensitive nature of the evidence, portions of the hearing were closed to the public. The Tribunal’s decision is expected in early 2026.
Regulation of Diagnostic Medical Sonographers (DMS) will take effect once the profession is formally included in the amended Medical Diagnostic and Therapeutic Technologists Profession Regulation (MDTT Profession Regulation) and the Health Professions Restricted Activity Regulation (HPRAR).
Throughout 2025, the College held biweekly meetings with the Government of Alberta to advance progress toward regulation. On December 17, 2025, Cabinet approved the required amendments to the HPRAR, which define the restricted activities authorized for each of the three DMS practice specialties: generalist, cardiac, and vascular.
These amendments are scheduled to come into force on July 6, 2026. The College continued working with the Government of Alberta to finalize the corresponding amendments to the MDTT Profession Regulation.
DMS play a critical role in patient diagnosis and care by performing ultrasound imaging. Regulation will ensure that DMS in Alberta complete comprehensive education and training prior to entering practice and maintain competence through ongoing annual professional development. Regulation will also enhance public protection by establishing a public registry of all registered DMS, including permit status and any practice conditions, as well as a fair and transparent complaints and discipline process to uphold professional standards.
DMS formally pursued regulation through the College.
The HPA was amended to create a pathway for DMS regulation
2013 2014 2016
Alberta Health supported DMS regulation through the College
Until DMS are regulated, the College has no authority to investigate practice concerns or complaints of unprofessional conduct, and concerns raised cannot be formally addressed.
Did You Know?
complaints regarding DMSs have been received by the College over the past five years.
8 7 3 2 5
The College continued advocating for formal government approval
The HPRAR was amended to include DMS
2017-2023 2024 2025
The College and Government of Alberta renewed efforts to advance regulation
As set out in the College’s bylaws, the Registrar is responsible for making decisions on all complete applications. This includes applications that do not meet the College’s mandatory registration requirements. These applications are referred for a Substantial Equivalency Assessment (SEA).
The SEA determines if the applicant’s education, professional experience, and clinical practice are comparable to the competencies required for an MRT or ENP in Alberta.
In 2025, the College processed SEA registration applications in as little as one day and up to 80 days after receiving a complete application. The main factor delaying a complete application is the time it takes for the College to receive all required documents from applicants, educational institutions, and other third parties. Once an application is complete, processing time depends on reviewing documents for critical gaps, verifying information, and contacting references. The application is then sent to the Registrar for review and a decision.
*Deferred applications require applicants to fulfill additional requirements, including proof of passing the Certification Examination and completion of the online courses.
Nine IEAs whose registration had been previously deferred met all requirements in 2025 and became eligible for general registration.
To the Council of Alberta College of Medical Diagnostic & Therapeutic Technologists
Opinion
We have audited the financial statements of Alberta College of Medical Diagnostic & Therapeutic Technologists (the College), which comprise the statement of financial position as at September 30, 2025, and the statements of operations, changes in net assets and cash flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies.
In our opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the College as at September 30, 2025, and the results of its operations and cash flows for the year then ended in accordance with Canadian accounting standards for not-for-profit organizations.
Basis for Opinion
We conducted our audit in accordance with Canadian generally accepted auditing standards. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the College in accordance with ethical requirements that are relevant to our audit of the financial statements in Canada, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Other Matter
The financial statements for the year ended September 30, 2024 were audited by another auditor who expressed an unmodified opinion on those financial statements on February 13, 2025.
Management is responsible for the other information. The other information comprises the information, other than the financial statements and our auditor’s report thereon in the Annual Report. The Annual Report is expected to be made available to us after the date of this auditor’s report.
Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information identified above when it becomes available and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated.
When we read the Annual Report, if we conclude that there is a material misstatement therein, we are required to communicate the matter to those charged with governance.
Responsibilities of Management and Those Charged with Governance for the Financial Statements
Management is responsible for the preparation and fair presentation of the financial statements in accordance with Canadian accounting standards for not-for-profit organizations, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is responsible for assessing the College’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the College or to cease operations, or has no realistic alternative but to do so.
Those charged with governance are responsible for overseeing the College’s financial reporting process.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Canadian generally accepted auditing standards will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
As part of an audit in accordance with Canadian generally accepted auditing standards, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:
• Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the College’s internal control.
• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
• Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the College’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the College to cease to continue as a going concern.
• Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
Edmonton, Alberta January 31, 2026
Chartered Professional Accountants
SEPTEMBER 30, 2025
856,509 706,450
CASH AND INVESTMENTS (Note 5) 1,715,667 1,530,490
(Note 6)
(Note 4)
net assets (Note 9) 1,715,667 1,530,490 2,577,005 2,255,842 $ 3,013,668 $ 2,668,392
LEASE COMMITMENT (Note 10)
APPROVED BY THE COUNCIL
Jason Livingstone, MRT(R) Chair
STATEMENT OF CHANGES IN NET ASSETS YEAR ENDED SEPTEMBER 30, 2025
STATEMENT OF CASH FLOWS
YEAR ENDED SEPTEMBER 30, 2025
YEAR ENDED SEPTEMBER 30, 2025
Alberta College of Medical Diagnostic & Therapeutic Technologists (the “College”) is a not-for-profit organization established under the Health Disciplines Act on June 15, 1983 and continued under the Health Professions Act on May 1, 2005. The College collects professional fees as the regulatory body for medical radiation technologists and electro-neurophysiology technologists in Alberta. The College is self-governing and provides services to the members. The College exists so that the public is assured of receiving safe, competent, and ethical diagnostic and therapeutic care by a regulated professional.
As a not-for-profit organization under the Income Tax Act (Canada), the College is not subject to federal or provincial income taxes.
Basis of accounting
The financial statements were prepared in accordance with Canadian accounting standards for not-forprofit organizations.
Measurement uncertainty
The preparation of financial statements in conformity with Canadian accounting standards for not-for-profit organizations requires management to make estimates and assumptions that affect the reported amount of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Estimates are periodically reviewed and any adjustments necessary are reported in earnings in the period in which they become known. Actual results could differ from these estimates.
Estimates made by management include:
• The assessment of the useful lives of tangible capital assets. This assessment has an impact on the amortization and net book value of the assets recorded in the financial statements.
• The recognition and measurement of provisions and contingencies along with the key assumptions pertaining to the likelihood and magnitude of an outflow of resources.
Financial instruments
Initial measurement
The College initially measures its financial assets and liabilities originated or exchanged in arm’s length transactions at fair value. Financial assets and liabilities originated or exchanged in related party transactions, except for those that involved parties whose sole relationship with the College is in the capacity of management, are initially measured at cost.
The cost of a financial instrument in a related party transaction depends on whether the instrument has repayment terms. If it does, the cost is determined using its undiscounted cash flows, excluding interest and dividend payments, less any impairment losses previously recognized by the transferor. Otherwise, the cost is determined using the consideration transferred or received by the College in the transaction.
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YEAR ENDED SEPTEMBER 30, 2025
The College subsequently measures all its financial assets and liabilities at cost or amortized cost, except for investments in equity instruments that are quoted in an active market, which are measured at fair value. Changes in fair value are recognized in income in the period incurred.
Financial assets measured at amortized cost include cash, restricted cash and investments and long-term investments, excluding equity instruments which are measured at fair market value. Financial liabilities measured at amortized cost include accounts payable and accrued liabilities.
For financial assets measured at cost or amortized cost, the College determines whether there are indications of possible impairment. When there are, and the College determines that a significant adverse change has occurred during the period in the expected timing or amount of future cash flows, a writedown is recognized in the statement of operations. If the indicators of impairment have decreased or no longer exist, the previously recognized impairment loss may be reversed to the extent of the improvement. The carrying amount of the financial asset may be no greater than the amount that would have been reported at the date of the reversal had the impairment not been recognized previously. The amount of the reversal is recognized in the statement of operations.
Transaction costs attributable to financial instruments subsequently measured at fair value and to those originated or exchanged in a related party transaction are recognized in the statement of operations in the period incurred. Transaction costs related to financial instruments originated or exchanged in an arm’s length transaction that are subsequently measured at cost or amortized cost are recognized in the original cost of the instrument. When the instrument is measured at amortized cost, transaction costs are recognized in the statement of operations over the life of the instrument using the straight-line method.
Cash includes cash and cash equivalents. Cash is defined as cash on hand and cash on deposit, net of cheques issued and outstanding at the reporting date.
Restricted cash and investments
Restricted cash and investments consists of cash funds, equities and fixed income trusts which have terms that range up to 10 years from the date of acquisition for purposes described in Note 9.
Long-term investments
Long-term investments consists of equities and fixed income trusts which are initially recognized at cost and subsequently re-measured at fair value at each reporting date. Long-term investments also consists of bonds and fixed income investments. Unrealized gains or losses on re-measurement are recognized in the statement of operations.
Tangible capital assets
Tangible capital assets are stated at cost less accumulated amortization and are amortized over their estimated useful lives using the following methods:
Furniture and fixtures
Computer equipment
Leasehold improvements
Impairment of long lived assets
STATEMENTS YEAR ENDED SEPTEMBER 30, 2025
5 years straight-line method
3 years straight-line method
5 years straight-line method
Tangible capital assets acquired during the year but not placed into use are not amortized until they are placed into use.
When a long-lived asset no longer contributes to the College’s ability to provide services, the net carrying amount is written down to the asset’s fair value or replacement cost. The write-downs of long lived assets are accounted for as expenses in the statement of operations. A write-down is not reversed.
Software development
To account for expeditures in cloud computing arrangements, the College elected to apply the simplification approach. These expenses are therefore treated as the supply of services and recognized as expenses when the College receives the services in question. Such expenditures are included in operating expenses in the amount of $28,542 (2024: $22,180). Expeditures related to implementation activities are expensed as incurred.
Revenue recognition
The College follows the deferral method of accounting for contributions. Contributions, including grants, are included in revenue in the year in which they are received or receivable, with the exception that contributions to fund a specific future period’s expenses are included in revenue in the period the expenses are incurred. NOTES TO
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YEAR ENDED SEPTEMBER 30, 2025
Professional fees are collected for the calendar year. The College records a deferral of revenue for the portion of fees that covers the period subsequent to year end.
Investment income is comprised of interest and dividends from cash, short-term investments and longterm investments, gains on disposal of these investments and unrealized gains. Investment income is recognized on an accrual basis.
Contributed goods and services
The College records the fair market value of contributed goods and services only in the circumstances when the fair market value is determinable and when the goods and services would otherwise be purchased by the College.
The College is exposed to various risks through its financial instruments. The following analysis provides information about the College’s risk exposure and concentration as of September 30, 2025.
Liquidity risk
Liquidity risk is the risk that the College will encounter difficulty in meeting obligations associated with financial liabilities. The College is exposed to this risk mainly in respect of its receipt of funds from its members and payment of its accounts payable and accrued liabilities. The College’s objectives when managing its resources are to safeguard its ability to continue as a going concern with sufficient capital to pay for monthly operating costs as they come due and to fund regulatory activities and programs. The College prepares an annual budget of operating costs which is approved by Council.
Market risk
Market risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Senior management and the Council, in consultation with investment advisors, review the College’s investments and establish a diversified investment mix in order to earn the best possible return at an acceptable level of risk.
Interest rate risk
Interest rate risk is the risk that the value of a financial instrument might be adversely affected by a change in the interest rates. In seeking to minimize the risks from interest rate fluctuations, the College manages exposure through its normal operating and investing activities. The College is exposed to interest rate risk primarily through its interest bearing investments.
5.
between March 2028 and June 2035.
6. LONG-TERM INVESTMENTS
TO FINANCIAL STATEMENTS YEAR ENDED SEPTEMBER 30, 2025
March 2028 and June 2035.
YEAR ENDED SEPTEMBER 30, 2025
7. UNEARNED REVENUES
Less: amounts recognized as revenue during the
The Internally Restricted Net Assets Fund is reserved to cover unexpected expenses incurred by professional conduct disciplinary actions, to ensure that the College is stable and viable, and to ensure compliance with the Health Professions Act and the Medical Diagnostic and Therapeutic Technologists Profession Regulation. In the 2025 fiscal year, the Board approved the transfer of $nil (2024 - $64,086) from unrestricted net assets to internally restricted net assets.
10. LEASE COMMITMENT
The College operates from leased premises under a long term lease to September 30, 2027. The lease requires a monthly payment of base rent, as well as additional monthly payments for operating costs. Future minimum lease payments for base rent plus estimated operating costs as at year end are as follows:
11. COMPARATIVE FIGURES
Some of the comparative figures have been reclassified to conform to the current year’s presentation.
The College actively collaborates with a broad range of stakeholders, including:
• Accreditation Canada Council and Committees
• Alberta Federation of Regulated Health Professions
• Alberta Health
• Alberta Labour and Immigration
• Alberta Ombudsman
• Alliance of Medical Radiation and Imaging Technologists Regulators of Canada
• Canadian Association of Electroneurophysiology Technologists
• Canadian Association of Medical Radiation Technologists
• Canadian Board of Registration of Electroencephalograph Technologists
• Canadian National Network of Medical Radiation and Imaging Technologists
• Fairness for Newcomers Office
• Ministry of Jobs, Economy and Trade
• Northern Alberta Institute of Technology Advisory Committee
• Office of the Information and Privacy Commissioner
• Provincial Diagnostic Imaging Advisory Committee
• Sonography Canada
• Southern Alberta Institute of Technology Advisory Committee
• University of Alberta Radiation Therapy Program Advisory Committee
