- Form 40-F
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USAForm 40-F is used by certain Canadian issuers who qualify for the multi-jurisdictional disclosure system set up between the SEC and the provincial securities regulators in Canada. Form 40-F is filed with the SEC for use as:• An annual report under Section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended (Exchange Act).• A registration statement under Section 12 of the Exchange Act.Generally, an issuer may use Form 40-F if it:• Is incorporated or organized under the laws of Canada or any Canadian province or territory.• Is a foreign private issuer or a Canadian crown corporation.• Has been subject to Canadian reporting requirements for the previous 12 months and is in compliance with those reporting obligations.• Has a public equity float of US$75 million or more (however, no public equity float threshold applies to non-convertible investment grade debt securities eligible for registration under Form F-9 under the Securities Act of 1933, as amended).• Is not an investment company registered or required to be registered under the Investment Company Act of 1940.Certain other Canadian issuers who have filed registration statements under Forms F-7, F-8, F-9, F-10 and F-80 under the Securities Act may also use Form 40-F.Related links
Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010.