(1)Every reporting issuer that is not a mutual fund shall file within sixty days of the date to which it is made up an interim financial report,
(a) where the reporting issuer has not completed its first financial year, for the periods commencing with the beginning of that year and ending nine, six and three months respectively before the date on which that year ends, but no interim financial report is required to be filed for any period that is less than three months in length;
(b) where the reporting issuer has completed its first financial year, to the end of each of the three-month, six-month and nine-month periods of the current financial year that commenced immediately following the last financial year, including a comparative statement to the end of each of the corresponding periods in the last financial year,
made up and certified as required by the regulations and in accordance with generally accepted accounting principles.
Idem
(2) Every mutual fund in Ontario shall file within sixty days of the date to which it is made up an interim financial report,
(a) where the mutual fund in Ontario has not completed its first financial year, for the period commencing with the beginning of that year and ending six months before the date on which that year ends but, if the first financial year is less than six months in length, no interim financial report is required to be filed;
(b) where the mutual fund in Ontario has completed its first financial year, for the six-month period of the current financial year that commenced immediately following the last financial year,
made up and certified as required by the regulations and in accordance with generally accepted accounting principles. Section Amendments with date in force (d/m/y)