Publication
title
New Shortened Deadline for Filing Annual Financial Statements Could Impact 2005 Annual Meeting
DATE
October 1, 2004
EXPERTISE
Under the new Canadian continuous disclosure regime, reporting issuers, other than venture issuers, must now file and deliver their annual financial statements within 90 days of their year-end instead of within 140 days. For issuers with a December 31 financial year-end, the new filing deadline is March 31, 2005. As many issuers combine the mailing of their annual report (including financial statements) with their notice of annual meeting and proxy circular, and will likely wish to continue doing so, the deadline for the mailing of the notice of annual meeting and accompanying circular is also effectively shortened. In addition, the period during which annual meetings occur will be shorter than in prior years.
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