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SEDAR FAQ

SEDAR FAQ

 

WHEN DO I HAVE TO FILE MY FINANCIAL STATEMENTS?

Interim financial statements must be filed within 60 days of the end of the quarter if you are listed on the Venture Exchange. You have 45 days if you are listed on the TSX. Audited financial statements must be filed within 120 days of your year-end for Venture Issuers. File within 90 days of your year-end if you are listed on the TSX.

To view a complete filing deadline calendar, please click here.

These statements, along with your MD&A (Management’s Discussion and Analysis) and certification of the CEO and CFO, are filed via SEDAR with the stock exchange and securities commissions where you are a reporting issuer.

WHAT CERTIFICATES DO I USE WHEN FILING FINANCIAL STATEMENTS?

Effective December 15, 2008, all issuers will be required to use the CEO and CFO certificates contained in National Instrument 52-109.

TSX Issuers

  • Form 52-109F1 – Certification of Annual Filings Full Certificate

  • Form 52-109F2 – Certification of Interim Filing Full Certificate

Refiling of Financials

  • Form 52-109F1R – Certification of Refiled Annual Filings

  • Form 52-109F2R – Certification of Refiled Interim Filings

Venture Issuers

  • Form 52-109 FV2 – Certification of Interim Filings Venture Issuer Basic Certificate

  • Form 52-109FV1 – Certification of Annual Filings Venture Issuer Basic Certificate

Initial Public Offering or Reverse Takeover

  • Form 52-109FA – IPO/RTO Certification of Annual Filings Following An Initial Public Offering, Reverse Takeover or Becoming a Non-Venture Issuer

  • Form 52-109F2 – IPO/RTO Certification of Interim Filings Following an Initial Public Offering, Reverse Takeover or Becoming a Non-Venture Issuer Voluntary AIF Filing

  • Form 52-109F1-AIF – Certification of Annual Filings in Connection with Voluntarily Filed AIF

The prescribed form of each of these certificates can be found on any securities commission website.

Click here to find them on the Alberta Securities Commission website.