113. For the purposes of this section and sections 114 to 130: (a) the word “corporation“ means a company other than a bank to which the Bank Act (Statutes of Canada) applies:
i. that has issued securities that, after the 1st day of May 1955, have been or are distributed in the course of a distribution to the public in respect of which a prospectus has been or is filed with the Commission and a written permission for the distribution thereof granted, or
ii. any of whose shares are quoted on any stock exchange in Québec recognized by the Commission;
(b) the term “financial year” means a financial year covering a period of twelve months, except for the first financial year that commenced on the date of incorporation and may cover a shorter period or except by an order made under section 125 permitting otherwise;
(c) the word “auditor” , used in relation to a corporation, includes the auditor of the corporation and any other independent accountant qualified for appointment as such.