(1) Despite any provisions of this Part other than subsections (2), (3) and (4) of this section, the first annual financial statements and interim financial reports that a reporting issuer must file under sections 4.1 and 4.3 are the financial statements for the financial year and interim periods immediately following the periods for which financial statements of the issuer were included in a document filed
(a) that resulted in the issuer becoming a reporting issuer; or
(b) in respect of a transaction that resulted in the issuer becoming a reporting issuer.
(2) If, under subsection (1), a reporting issuer is required to file annual financial statements for a financial year that ended before the issuer became a reporting issuer, those annual financial statements must be filed on or before the later of
(a) the 20th day after the issuer became a reporting issuer; and
(b) the filing deadline in section 4.2.
(3) If, under subsection (1), a reporting issuer is required to file an interim financial report for an interim period that ended before the issuer became a reporting issuer, that interim financial report must be filed on or before the later of
(a) the 10th day after the issuer became a reporting issuer; and
(b) the filing deadline in section 4.4.
(4) A reporting issuer is not required to provide comparative interim financial information for periods that ended before the issuer became a reporting issuer if
(a) to a reasonable person it is impracticable to present prior-period information on a basis consistent with subsection 4.3(2);
(b) the prior-period information that is available is presented; and
(c) the notes to the interim financial report disclose the fact that the prior-period information has not been prepared on a basis consistent with the most recent interim financial information.