Notes to CoNsolidated FiNaNCial statemeNts (In thousands of dollars except as noted and per share amounts) 6.  INCOME TAX EXPENSE (CONTINUED): Income tax recognized in other comprehensive income: 7.  TRADE AND OTHER RECEIVABLES:  Rogers Sugar Inc. 58 September 28, September 29,  2013 2012 $ $ Trade receivables  45,180 46,439 Initial margin deposits with commodity brokers  4,946 4,632 50,126 51,071 For the years ended September 28, September 29,  2013 2012 % $ % $ Earnings before income taxes  50,411 40,909 Income taxes using the Company’s statutory tax rate 25.50 12,855 25.38 10,383 Changes due to the following items: Changes in tax rate  0.30 150 0.25 103 Other 0.28 141 0.40 162 26.08 13,146 26.03 10,648 Reconciliation of effective tax rate:  The provision for income taxes differs from the amount computed by applying the Canadian federal and provincial  tax rates to earnings before provision for income taxes. The reasons for the difference and the related tax effects are as follows: For the years ended September 28, 2013  September 29, 2012 Before tax  Tax benefit  Net of tax Before tax  Tax benefit  Net of tax $ $ $ $ $ $ Defined benefit  plans actuarial  gains (losses)  10,711 (2,785) 7,926 (7,030) 1,813 (5,217)