6.2.The yearly period during which a debtor or holder of unclaimed property must transfer the property to the Public Curator, under section 26.1 of the Act, and file the related statement is the first quarter that follows the end of the year in which the property became unclaimed property or, if the debtor or holder carries on a business or is a legal person, in the first quarter following the end of the fiscal year in which it became unclaimed property.
The property shall be transferred and the statement filed by registered mail.
For the purposes of this section, the fiscal year for categories of debtors and holders listed below is deemed to end on the following dates:
— dealers with an unrestricted practice, within the meaning of the Securities Act (chapter V-1.1), on 28 February each year;
— mutual fund dealers, within the meaning of the Securities Act, on 31 July of each year.
The Public Curator and any debtor or holder may agree upon a date deemed to be the end of the fiscal year for the purposes of this section.