It would be the same, for example, as when one makes large capital acquisitions in the manufacturing sector and the accelerated depreciation of equipment applies to businesses. I'm certain it applies to co-ops, too, that make.... It's the same as when paying dividends. When you pay dividends to your members they probably benefit from the preferential dividend tax rate, just as other Canadians would if they weren't members of cooperatives.
On July 24th, 2012. See this statement in context.