Canada Business Corporations Regulations, 2001 (SOR/2001-512)
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Regulations are current to 2026-09-30 and last amended on 2023-05-04. Previous Versions
71 (1) Subject to subsection (2), the annual financial statements referred to in paragraph 155(1)(a) of the Act shall be prepared in accordance with Canadian GAAP.
(2) For an SEC registrant, the financial statements may be prepared in accordance with US GAAP.
(3) to (6) [Repealed, SOR/2016-98, s. 2]
(7) The financial statements shall contain a note stating whether the statements have been prepared in accordance with Canadian GAAP or US GAAP.
(8) [Repealed, SOR/2016-98, s. 2]
- SOR/2005-51, s. 1
- SOR/2010-305, s. 2
- SOR/2016-98, s. 2
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