4 For the purpose of determining, under sections 5 to 9, the base assessment amount for a financial institution, the capital of the financial institution in respect of a fiscal year is
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(a) in the case of a bank, a trust and loan company or a retail association, the total risk-weighted assets that it reported during the preceding fiscal year in the financial return prepared in respect of the fourth quarter of its financial year in accordance with section 628 of the Bank Act, section 495 of the Trust and Loan Companies Act or section 431 of the Cooperative Credit Associations Act, respectively;
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[...]
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(c) in the case of a cooperative credit association, an amount equal to 1/20 of the total borrowings that it reported during the preceding fiscal year in the financial return prepared in respect of the fourth quarter of its financial year in accordance with section 431 of the Cooperative Credit Associations Act;
