(1) Where the management of a reporting issuer is required to send an information circular under clause 86(1)(a), the reporting issuer shall forthwith file a copy of such information circular certified in accordance with the regulations.
Idem
(2) In any case where subsection (1) is not applicable, the reporting issuer shall file annually within 140 days from the end of its last financial year a report prepared and certified in accordance with the regulations.