Marginal note:Annual return
601 (1) An authorized foreign bank, in respect of its business in Canada, shall prepare annually a return of the condition and affairs of the authorized foreign bank as at the end of each financial year, showing its assets and liabilities and its income and expenditures during that financial year together with any other information that the Superintendent considers appropriate.
Marginal note:Form and filing of annual return
(2) The annual return shall be in the form that the Superintendent determines and shall be filed with the Superintendent on or before sixty days after the end of the financial year in respect of which it is prepared.
Marginal note:Accounting principles
(3) The annual return shall be prepared in accordance with the accounting principles referred to in subsection 308(4).
- 1991, c. 46, s. 601
- 1999, c. 28, s. 35
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