"A reporting issuer, other than a venture issuer, must file with Canadian Securities Administrators (“CSAs”) and send, to all of its shareholders that request them, interim financial statements, and do so within 45 days following the end of each of the first three quarters of its financial year. For a venture issuer, the filing deadline is 60 days following the end of the quarter. Where interim financial statements are not reviewed by an auditor, a notice must accompany the filing, indicating that such a review was not performed."