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Canada Business Corporations Regulations, 2001

Version of section 71 from 2016-05-13 to 2024-10-14:

  •  (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  • (3) to (6) [Repealed, SOR/2016-98, s. 2]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  • (8) [Repealed, SOR/2016-98, s. 2]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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