A mutual fund that is not a reporting issuer is exempt from the filing requirements of section 2.1 for a financial year or section 2.3 for an interim period if
(a) the mutual fund prepares the applicable financial statements in accordance with this Instrument;
(b) the mutual fund delivers the financial statements to its securityholders in accordance with Part 5 within the same time periods as if the financial statements were required to be filed;
(c) the mutual fund has advised the regulator or securities regulatory authority that it is relying on this exemption not to file its financial statements; and
(d) the mutual fund has included in a note to the financial statements that it is relying on this exemption not to file its financial statements.
Share the post "Filing Exemption for Mutual Funds that are Non-Reporting Issuers"