Where should I file the Annual Financial Statements or Interim Financial Statements/Report for Non-Reporting Issuers?
For non-reporting issuer mutual funds, these should be filed under the filing types of ‘Annual Financial Statements – Non-Reporting Issuers’ or ‘Interim Financial Statements/Report – Non-Reporting Issuers’ under the continuous disclosure category. Using these filing types will not trigger the annual filing system fee.
For non-reporting issuer companies or non-redeemable investment funds that are required to file annual financial statements under the offering memorandum exemption, the annual financial statements should be filed under the filing type of ‘Annual Financial Statements – Non-Reporting Issuers’ under the exempt market offerings category.