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IMPORTANT NOTE
Some filings with SEDAR require CDS and/or CSA fees to be paid at the time of the filing (see SEDAR Related Fees for more info). TNT Filings does not front payment of SEDAR fees. For filings that do require fee payments, a TNT Filings representative will inform you of the fees and how to send payment ahead of time.

SEDAR FILING DEADLINES - 2008

Venture Issuers
Tuesday April 29th	Annual Financial Statements are due for companies with the fiscal year ending December 31 (120 days after year end).
Friday May 30th	1st quarter reports are due for companies with the fiscal year ending December 31 (60 days after quarter end).
Friday August 29th	2nd quarter reports are due for companies with the fiscal year ending December 31 (60 days after quarter end).
Monday December 1st	3rd quarter reports are due for companies with the fiscal year ending December 31 (60 days after quarter end).
25 days before record date	File Notice of meetings and record date.
21 days before meeting date	File Proxy materials.

Non-Venture Issuers
Monday March 31st	Annual Financial Statements are due for companies with the fiscal year ending December 31 (90 days after year end).
Thursday May 15th	1st quarter reports are due for companies with the fiscal year ending December 31 (45 days after quarter end).
Thursday August 14th	2nd quarter reports are due for companies with the fiscal year ending December 31 (45 days after quarter end).
Friday November 14th	3rd quarter reports are due for companies with the fiscal year ending December 31 (45 days after quarter end).
25 days before record date	File Notice of meetings and record date.
21 days before meeting date	File Proxy materials.

The NI 51-102 rule came into force on March 30, 2004 and applies to all issuers, other than investment funds, that are reporting issuers in one or more Canadian jurisdiction. The rule shortens filing periods for financial statements, MD&A's and AIF's and applies for financial years beginning on or after January 1, 2004.

Some of the changes that NI 51-102 brought into effect are:

Venture Issuers

"Venture Issuer" is to be amended to mean an issuer whose securities are not listed or quoted on any of the Toronto Stock Exchange, senior US exchanges or a marketplace outside of Canada and the US.
Venture issuers will be required to file their annual financial statements and interim financial statements within 120 days of year end (instead of 140 days) and 60 days of quarter end (no change), respectively.

Non Venture Issuers

Issuers that are not venture issuers will be required to file their annual financial statements and interim financial statements within 90 days of year end (instead of 140 days) and 45 days of quarter end (instead of 60 days), respectively.
The audit committee will be required to review, and the board of directors will be required to approve, the annual and interim financial statements before being filed. Issuers will be required to disclose if their auditors have not reviewed.
The filing period for AIF’s will also be reduced from 140 days after year end to 90 days.
Issuers will be required to file both annual and interim MD&A in conjunction with their financial statements.
The audit committee will be required to review and the board of directors will be required to approve, both the annual and interim MD&A before being filed. New requirements for proxy solicitation and information circulars apply as of June 1, 2004.

157 Adelaide Street West, Suite 141 Toronto, Ontario, M5H 4E7, Canada - Tel: 416.806.1750 : 1.888.465.9835 - Fax: 416.352.1529