The audited annual financial statements required to be filed under section 4.1 must be filed
(a) in the case of a reporting issuer other than a venture issuer, on or before the earlier of
(i) the 90th day after the end of its most recently completed financial year; and
(ii) the date of filing, in a foreign jurisdiction, annual financial statements for its most recently completed financial year; or
(b) in the case of a venture issuer, on or before the earlier of
(i) the 120th day after the end of its most recently completed financial year; and
(ii) the date of filing, in a foreign jurisdiction, annual financial statements for its most recently completed financial year.