Issuer Filing Calendar
Your filing deadlines for the next four quarters
Set your financial year end and issuer type. The calendar builds every interim and annual filing deadline that follows, with the officer certificates that go with each one, and tells you what is next.
Deadlines follow National Instrument 51-102, which gives venture issuers 120 days after year end for annual filings and 60 days after each interim period end, against 90 and 45 days for non-venture issuers. Filing and paying attention to the exchange are separate obligations, and the calculation below is a planning aid, not advice.
| Filing | Period end | Deadline | What is filed |
|---|
Weekends and holidays
Where a deadline falls on a weekend or a statutory holiday it rolls to the next business day. Dates below are rolled, and flagged where that happened.
Officer certificates
CEO and CFO certifications are filed with each interim and annual filing, and must match the exact period and document set being certified.
Not on this calendar
Material change reports are event-driven, not scheduled. Annual meeting timing comes from your governing corporate statute rather than securities law, so it is not calculated here.
Two systems, not one
These are the securities regulators’ deadlines, filed on SEDAR+. Your exchange has its own filing requirements and its own portal.
Missing one is worse than it sounds
A late continuous disclosure filing can draw a cease trade order, which suspends trading in your securities until the default is cured. For a venture issuer part-way through a raise, the damage runs well past the filing itself. The practical answer is to work backwards from each deadline rather than forwards from the period close, because the audit or review timeline is usually the real constraint.
If your reporting calendar is tighter than your finance team, that is the problem we were built to solve. Our financial reporting practice prepares IFRS statements, MD&A and officer certificates for TSXV and CSE issuers, carries the quarterly cycle, and handles the SEDAR+ submission.
Prefer to write first? Email Chris Grundling, Managing Director, Financial Services, at chris.grundling@treewalk.com.
This calendar is a planning aid based on the standard deadlines in NI 51-102. It does not account for exemptive relief, transition periods, a change of year end, an issuer’s first filings after listing, movable statutory holidays, or requirements in other jurisdictions. Confirm your obligations with your securities counsel. Treewalk prepares financial statements and MD&A and does not provide audit or attest services.
