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B-5.1, r. 1 - Regulation respecting the application of the Unclaimed Property Act
Section 5
Disposition versions
5. The yearly period during which a debtor or holder of unclaimed property must, under section 6 of the Act, deliver the property and file the related statement is,
(1) if the debtor or holder operates a business or is a legal person, in the first quarter following the end of the fiscal year in which the property became unclaimed property;
(2) in other cases, the first quarter following the end of the calendar year in which the property became unclaimed property.
The property and the related statement are sent by registered mail or by email and the statement is filed in electronic form.
