(1) An issuer must include the disclosure required under subsection (2), if
(a) the issuer completed an acquisition of a business or related businesses since the beginning of the issuer’s most recently completed financial year for which financial statements of the issuer are included in the prospectus,
(d) the acquisition date was more than
(ii) 75 days before the date of the prospectus.
(2) For an acquisition to which subsection (1) applies, include all the disclosure that would be required to be included in, or incorporated by reference into, a business acquisition report filed under Part 8 of NI 51-102, as if
(b) the business acquisition report was filed as at the date of the prospectus,
(d) subsections 8.4(4) and 8.4(6) of NI 51-102 did not apply, and