Foreign issuers
SEC Form 40-F: Canadian issuer annual report
An annual report used by certain Canadian issuers under the multijurisdictional disclosure system.
Who files it
Eligible Canadian foreign private issuers.
When it is filed
Generally tied to Canadian issuer annual reporting and SEC filing requirements.
What it discloses
- Annual business and financial information
- Canadian disclosure documents
- Financial statements
- Governance and risk context
What it does not tell you
The form incorporates Canadian disclosure practices, so readers should check the referenced documents and accounting basis.
The filing is a source document, not investment advice or a prediction of future returns.
The form should be read with its filing date, reporting period, exhibits, and related company disclosures.