Canada Business Corporations Act
CBCA Regulation, Part 7 Proxies and Proxy Solicitation
Section 66

Financial Statements in Proxy Circular

(1) If financial statements accompany or form part of a management proxy circular, the statements shall be prepared in the manner described in Part 8. (2) The financial statements referred to in subsection (1), if not reported on by the auditor of the corporation, shall be accompanied by a report of the chief financial officer of the corporation stating that the financial statements have not been audited but have been prepared in the manner described in Part 8.