An AIF required to be filed under section 6.1 must be filed,
(a) subject to paragraph (b), on or before the 90th day after the end of the reporting issuer’s most recently completed financial year; or
(b) in the case of a reporting issuer that is an SEC issuer filing its AIF on Form 10-K or Form 20-F, on or before the earlier of
(i) the 90th day after the end of the reporting issuer’s most recently completed financial year; and
(ii) the date the reporting issuer files its Form 10-K or Form 20-F with the SEC.