Reminder Regarding 30-Day Extension For First IFRS Interim Financial Reports

Issuers filing their first IFRS interim financial report should keep in mind that the filing deadline has been extended by 30 days. This extension is available in respect of the first interim financial report required to be filed in the year of adopting IFRS provided that the issuer (i) is disclosing a statement of compliance with International Accounting Standard 34 Interim Financial Reporting for the first time, and (ii) has not previously filed financial statements that disclosed compliance with IFRS. The usual 45 and 60 day deadlines are consequently extended to 75 days for non-venture issuers and 90 days for venture issuers. This extension also applies to the corresponding MD&A required to be filed.