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99 These Regulations come into force on the day on November 24, 2001.

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• (4) If the auditor’s report referred to in subsection (2) is prepared in accordance with US GAAS and is for a financial year that begins on or after January 1, 2011, it shall comply with section 3.8 of NI 52-107, but for the purpose of applying that section,

  • (a) the expression U.S. PCAOB GAAS has the meaning assigned to the expression US GAAS by section 70 of these Regulations; and

  • (b) the expression SEC issuer has the meaning assigned to the expression SEC registrant by section 70 of these Regulations.

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• (2) For the purpose of subsection 267(3) of the Act, the prescribed periods are

  • (a) in respect of a proxy circular referred to in subsection 150(1) of the Act, a document containing the information referred to in subsection 72.2(4) of these Regulations and an application for exemption referred to in section 88 of these Regulations, six years beginning on the day on which the document is received by the Director;

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34.1 For the purpose of section 21.2 of the Act, a corporation to which section 21.1 of the Act applies that is unable to identify any individuals with significant control over the corporation must set out the following in its register of individuals with significant control:

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• (b) a summary of the steps taken to try to identify these individuals.

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