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V-1 - Securities Act
Section 123
Disposition versions
123. For the purposes of section 121, the financial statements and the auditor’s reports thereon, the interim financial statements and the additional financial information referred to in sections 121 and 122 shall be sent to the Commission within the delay mentioned in section 115 or 116 according to the nature of the statement in question, or on the date on which such statements are mailed by the corporation to its shareholders, if such date is earlier than the expiration of such delay.
The financial statements and the auditor’s reports thereon, the interim financial statements and the additional financial information required to be filed with the Commission under sections 115 to 122 shall, within the delay prescribed for their filing, be sent by the corporation to every owner of its securities whose latest address as shown on the books of the corporation is in Québec.
