National Instrument 52-107 Acceptable Accounting Principles and Auditing Standards
Part 6 Repeal, Transition and Effective Date
Section 6.3

Existing Exemptions

A person or company that has obtained an exemption from National Instrument 52-107 Acceptable Accounting Principles, Auditing Standards and Reporting Currency, in whole or in part, is exempt from any substantially similar provision of this Instrument to the same extent and on the same conditions, if any, as contained in the exemption, unless the regulator or securities regulatory authority has revoked that exemption.