V-1 - Securities Act

Full text
115. Every corporation shall file with the Commission annually within one hundred and seventy days from the end of its last completed financial year the comparative financial statements, made up as required by the regulations, relating separately to:
(a)  the period that commenced on the date of incorporation and ended as of the close of its first financial year or, if the corporation has completed a financial year, the latest completed financial year; and
(b)  the period covered by the financial year next preceding such latest completed financial year, if any.
1973, c. 67, s. 26.