27.1. A travel agent whose turnover is between $10M and $20M must submit interim financial statements within 45 days of the end of each half of the agent’s fiscal year.
A travel agent whose turnover is greater than $20M must submit interim financial statements within 45 days of the end of each quarter of the agent’s fiscal year.
The financial statements must contain a trust account statement.
O.C. 962-2004, s. 19; O.C. 496-2010, s. 22.