Source: http://laws-lois.justice.gc.ca/eng/regulations/SOR-2001-512/page-15.html
Timestamp: 2013-05-23 23:58:18
Document Index: 377200857

Matched Legal Cases: ['ART 8', 'ART 1', 'ART 2', 'ART 3', 'ART 4', 'ART 5', 'ART 6', 'ART 7', 'ART 8', 'ART 8', 'ART 9', 'ART 10', 'ART 11', 'ART 12', 'ART 13']

HomeLaws Website HomeConsolidated RegulationsSOR/2001-512 - Table of Contents SOR/2001-512
Canada Business Corporations Regulations, 2001 (SOR/2001-512)Full Document: HTMLFull Document: Canada Business Corporations Regulations, 2001 | XMLFull Document: Canada Business Corporations Regulations, 2001 [175 KB] | PDFFull Document: Canada Business Corporations Regulations, 2001 [478 KB]Regulations are current to 2013-04-29 and last amended on 2011-01-01. Previous Versions
Auditor's Report71.1 (1) Subject to subsection (2), the auditor's report referred to in section 169 of the Act shall be prepared in accordance with Canadian GAAS.(2) For an SEC registrant that has prepared its financial statements in accordance with US GAAP and subsections 71(3) to (6), and whose auditors are in compliance with the professional practice standards established or adopted by the Public Company Accounting Oversight Board of the United States, the auditor's report may be prepared in accordance with US GAAS.(3) If the auditor’s report referred to in subsection (2) is prepared in accordance with US GAAS and is for a financial year that begins on or before December 31, 2010 and ends on or after January 1, 2011, it shall comply with section 4.8 of NI 52-107, but for the purpose of applying that section,(a) the expression “U.S. PCAOB GAAS” has the meaning assigned to the expression “US GAAS” by section 70 of these Regulations; and(b) the expression “SEC issuer” has the meaning assigned to the expression “SEC registrant” by section 70 of these Regulations.(4) If the auditor’s report referred to in subsection (2) is prepared in accordance with US GAAS and is for a financial year that begins on or after January 1, 2011, it shall comply with section 3.8 of NI 52-107, but for the purpose of applying that section,(a) the expression “U.S. PCAOB GAAS” has the meaning assigned to the expression “US GAAS” by section 70 of these Regulations; and(b) the expression “SEC issuer” has the meaning assigned to the expression “SEC registrant” by section 70 of these Regulations.SOR/2005-51, s. 1; SOR/2010-305, s. 3.Previous Version
Contents of Financial Statements72. (1) The financial statements referred to in section 155 of the Act shall include at least(a) a statement of financial position or a balance sheet;(b) a statement of comprehensive income or an income statement;(c) a statement of changes in equity or a statement of retained earnings; and(d) a statement of cash flows or a statement of changes in financial position.(2) Financial statements need not be designated by the names set out in paragraphs (1)(a) to (d).SOR/2010-305, s. 4.Previous Version
PART 8.1FUNDAMENTAL CHANGES72.1 (1) Despite subparagraph 184(1)(b)(ii) of the Act, the resolutions approving the amalgamation of a holding corporation with one or more of its subsidiary corporations may provide that the corporate name set out in the articles of amalgamation is not the same as that set out in the articles of the amalgamating holding corporation.(2) Despite subparagraph 184(2)(b)(ii) of the Act, the resolutions approving the amalgamation of two or more wholly owned subsidiary corporations of the same holding body corporate may provide that the corporate name set out in the articles of amalgamation is not the same as that set out in the articles of the amalgamating subsidiary corporation whose shares are not cancelled.SOR/2010-72, s. 2.
Canada Business Corporations Regulations, 20011 - INTERPRETATION 4 - PART 1 GENERAL 4 - Forms 6 - Electronic Documents 13 - “Resident Canadian” Class of Persons Prescribed 14 - Exemption Circumstances Prescribed 15 - Retention of Records 16 - Business Sectors 17 - PART 2 CORPORATE NAMES 17 - Interpretation 18 - Confusing Names 25 - General Prohibitions 30 - Non-distinctive Names 31 - Deceptively Misdescriptive Names 35 - PART 3 CORPORATE INTERRELATIONSHIPS 35 - Interpretation 36 - Prescribed Conditions 39 - PART 4 INSIDER TRADING 43 - PART 5 MEETINGS OF SHAREHOLDERS 43 - Record Date 44 - Notice of Meetings 45 - Communication Facilities 46 - PART 6 SHAREHOLDER PROPOSALS 54 - PART 7 PROXIES AND PROXY SOLICITATION 54 - Form of Proxy 55 - Management Proxy Circular 57 - Dissident’s Proxy Circular 66 - Financial Statements in Proxy Circular 67 - Proxy Circular Exemptions 70 - PART 8 FINANCIAL DISCLOSURE 70 - Interpretation 71 - Financial Statements 71.1 - Auditor's Report 72 - Contents of Financial Statements 72.1 - PART 8.1 FUNDAMENTAL CHANGES 73 - PART 9 CONSTRAINED SHARE CORPORATIONS 73 - Interpretation 74 - Disclosure Required 75 - Powers and Duties of Directors 77 - Limitation on Voting Rights 80 - Sale of Constrained Shares 85 - Disclosure of Beneficial Ownership 87 - References and Definitions for the Purpose of Certain Provisions of the Act 88 - PART 10 RULES OF PROCEDURE FOR APPLICATIONS FOR EXEMPTIONS 88 - Application 89 - Time of Filing Applications 90 - Notice by Director of Decision 91 - General 95 - PART 11 VALUE OF TOTAL FINANCIAL INTEREST 96 - PART 12 CANCELLATION OF ARTICLES AND CERTIFICATES 97 - PART 13 PRESCRIBED FEES 98 - REPEAL 99 - COMING INTO FORCE SCHEDULE 1 SCHEDULE 2 SCHEDULE 3 SCHEDULE 4 SCHEDULE 5 Previous PageNext PageTable of Contents1 ... 34 ... 1112 ... 1718 ... 2122 ... 2526 ... 3031 ... 3637 ... 4243 ... 4748 ... 5556 ... 6465 ... 6869 ... 707171.1 ... 72.17374 ... 7677 ... 8081 ... 8384 ... 8687 ... 8889 ... 9697 ... 99SCHEDULE 1SCHEDULE 2SCHEDULE 3SCHEDULE 4SCHEDULE 5