Canada Business Corporations Act
CBCA Regulation, Part 8 Financial Disclosure
Section 70 Interpretation

SEC registrant

The following definitions apply in this Part:…

SEC registrant means a corporation that

(a) has securities registered under section 12 of the Securities Exchange Act of 1934 of the United States, as amended from time to time, or is required to file reports under section 15(d) of that Act; and

(b) is not registered or required to be registered as an investment company under the Investment Company Act of 1940 of the United States, as amended from time to time.