(1) If a reporting issuer completes a significant acquisition, as determined under section 8.3, it must file a business acquisition report within 75 days after the acquisition date.
(2) Despite subsection (1), if the most recently completed financial year of the acquired business ended 45 days or less before the acquisition date, a reporting issuer must file a business acquisition report
(a) within 90 days after the acquisition date, in the case of an issuer other than a venture issuer, or
(b) within 120 days after the acquisition date, in the case of a venture issuer.