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 fees do I have to pay with my financial statements?
There are fees payable with the filing of the audited financial statement and annual information form (AIF). Fees are paid to the jurisdictions that you report in, as well as to the Canadian Securities Administrators (CSA); these fees are commonly referred to as SEDAR System Fees. Alberta and Ontario use a Participation Form to calculate the fees payable each year, while the other jurisdictions have set fees that will vary depending on whether you are a short form prospectus issuer or not.
To find out what fees are payable to each jurisdiction, you can use the SEDAR Regulatory Fee Guide on the CSA website. You can also find the accompanying SEDAR System Fees below the regulatory fee guide in a separate PDF document.
What certificates do I use when filing financial statements?
All issuers are required to file 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.