http://web.cim.org/standards/documents/Block484_Doc111.pdf

Despite subsection (4), an issuer must

(a) file a technical report supporting disclosure under paragraph (1)(j) not later than

(i) if the disclosure is also contained in a preliminary short form prospectus, the earlier of

45 days after the date of the disclosure and the date of filing the preliminary short form

prospectus;

(ii) if the disclosure is also contained in a directors’ circular, the earlier of 45 days after the

date of the disclosure and 3 business days before expiry of the take-over bid; and

(iii) in all other cases, 45 days after the date of the disclosure;