Annual Report and Income Tax Information. Within 90 days after the end of each Fiscal Year (or such shorter period of time as may be required by, or necessary in order to comply with, applicable law), the Managing GP will forward or cause to be forwarded to each Partner and to each Person who was shown on the Partnership Record as a Partner during such Fiscal Year:
(a) if requested by a Partner, financial statements of the Partnership as at the end of, and for, such Fiscal Year (prepared in accordance with IFRS, consistently applied), together with a report of the Guarantor Auditor if applicable;
(b) a report of distributions to Partners in respect of such Fiscal Year;
(c) such other information as is required to be provided to Partners pursuant to applicable legislation; and
(d) information concerning the amount of Taxable Income or Taxable Loss and credits and charges to capital allocated to such Person and such other information as may be necessary to enable such Person to file applicable Canadian federal and provincial income tax returns with respect to such Person’s income from the Partnership in respect of such Fiscal Year.
Annual Report and Income Tax Information. Within 90 days after the end of each Fiscal Year (or such shorter period of time as may be required by applicable law), the Managing GP will forward or cause to be forwarded to each Partner and to each Person who was shown on the Record as a Partner during such Fiscal Year:
(a) financial statements of the Partnership as at the end of, and for, such Fiscal Year (prepared in accordance with GAAP, consistently applied), together with a report of the Guarantor LP Auditor if applicable;
(b) a report of distributions to Partners in respect of such Fiscal Year; and
(c) such other information as is required to be provided to Partners pursuant to applicable legislation; and
(d) information concerning the amount of Taxable Income or Taxable Loss and credits and charges to capital allocated to such Person and such other information as may be necessary to enable such Person to file applicable Canadian federal and provincial income tax returns with respect to such Person’s income from the Partnership in respect of such Fiscal Year.
Annual Report and Income Tax Information. (a) In addition to the reports required by Article 4, within 60 days after the end of each Fiscal Period, the General Partners shall deliver to each Limited Partner:
(i) an annual report in respect of such Fiscal Period containing:
(A) unaudited financial statements of the Partnership as at the end of, and for, such Fiscal Period (prepared in accordance with Canadian GAAP except as otherwise required by the terms of this Agreement), with comparative financial statements as at the end of, and for, the immediately preceding Fiscal Period, if any, containing a balance sheet, a statement of income, a statement of changes in financial position and a statement of Partner’s equity;
(B) a report on allocations and distributions to Partners; and
(C) such other information as in the opinion of the General Partners is material to the business of the Partnership; and
(ii) information concerning the amount of Taxable Income or Tax Loss and credits and charges to capital accounts allocated to each Limited Partner and such other information as is necessary to enable such Limited Partner to file income tax returns and partnership returns with respect to such Limited Partner’s income or loss from the Partnership in respect of such Fiscal Period.
(b) Within 105 days of the end of each Fiscal Period, the General Partners shall deliver to each Limited Partner the statements referred to in subparagraphs 6.2(a)(i)(A) and (B) with a report of the Auditors thereon. Table of Contents
Annual Report and Income Tax Information. Within 120 days after the end of each Fiscal Period (except if the Fiscal Period is less than six months), the General Partner will forward reports to each Person who was shown on the Register as a Partner at any time during the Fiscal Period as follows:
Annual Report and Income Tax Information. The General Partner will forward to each Person who was a Limited Partner at the end of such fiscal year:
(a) an annual report for such fiscal year within 90 days of the end of such fiscal year which annual report will contain:
(i) audited financial statements of the Partnership as at the end of and for such fiscal year (prepared in accordance with the provisions of this Agreement), with comparative financial statements as at the end of and for the immediately preceding fiscal year, including:
(A) a balance sheet;
(B) a statement of income;
(C) a statement of cash flows; and
(D) a statement of changes in capital;
(ii) a report of the Auditor on such financial statements;
(iii) a report on allocations and distributions to Limited Partners; and
(iv) such other information as is required to be provided to the Partners pursuant to Applicable Laws or, in the opinion of the General Partner, is material to the Business, unless the financial results of the Partnership are consolidated with the audited financial statements of the Fund in which case the Partnership will provide each Partner the annual report of the Fund for such fiscal year within 90 days of the end of such fiscal year; and
(b) by March 31 of the subsequent fiscal year such other information or tax information returns as is necessary to enable such Person to file returns under the Tax Act and under the income tax laws of the province in which it, he or she resides and with respect to its, his or her income from, and expenses and deductions derived from its, his or her participation in, the Partnership in such fiscal year, but neither the General Partner nor the Partnership shall have any responsibility to prepare or file income tax returns for any Limited Partner.
Annual Report and Income Tax Information. Within ninety (90) days after the end of each Fiscal Period, the General Partner will forward to each Person who was shown on the Register as a Partner at the end of such Fiscal Period:
(a) an annual report for such Fiscal Period containing:
(i) financial statements of the Partnership as at the end of, and for, such Fiscal Period (prepared in accordance with the provisions of this Agreement), with comparative financial statements as at the end of, and for, the immediately preceding Fiscal Period containing:
A. a balance sheet;
B. a statement of income; C. a statement of changes in Capital; and
Annual Report and Income Tax Information. Within 90 days of the end of each Fiscal Year, the General Partner will forward to each person who is shown on the Register as a limited partner of the Partnership during such Fiscal Year:
(1) financial statements of the Partnership as at the end of, and for, such fiscal period (prepared in accordance with Section 11.1 and generally accepted account principles applicable to the Partnership) containing:
(a) a balance sheet;
(b) a statement of income;
(c) a statement of changes in financial position; and
(d) a statement of changes in capital;
(2) unless the Partners waive the retention of the Auditor pursuant to Section 11.2 and such waiver is not revoked as contemplated by Section 11.2, a report of the Auditor on the financial statements referred to in Section 11.3(1);
(3) a report on allocations and distributions to Partners, including credits and charges to Designated Capital Accounts and Current Accounts;
(4) such other information as, in the opinion of the General Partner, is material to the business of the Partnership; and
(5) information concerning the amount of Taxable Income or Tax Loss and such other matters as may be necessary or required to enable a Partner to file returns under the relevant Canadian fiscal legislation.
Annual Report and Income Tax Information. (1) The General Partner will:
(a) file and deliver, if required, within the prescribed period of time to each Limited Partner, as applicable, such financial statements prepared in accordance with IFRS (including interim unaudited and annual audited financial statements) and other reports as are from time to time required by applicable law; and
(b) deliver, or cause to be delivered, to each Limited Partner at the end of each Fiscal Period by March 31 of the subsequent Fiscal Period such information as is necessary to enable such Limited Partner to file returns under the Tax Act and under the income tax laws of the province in which the Limited Partner resides and with respect to the income of the Limited Partner from, and expenses and deductions derived from the participation of the Limited Partner in, the Limited Partnership in such Fiscal Period.
(2) The General Partner will ensure that the Limited Partnership complies with all other reporting and administrative requirements under applicable securities or partnership law.
(3) Neither the General Partner nor the Limited Partnership will have any responsibility to prepare or file income tax returns for any Limited Partner.
(4) The General Partner will file or cause to be filed, on behalf of itself and the Limited Partners, annual information returns and any other information required to be filed under the Tax Act in respect of Limited Partnership matters.
(5) The annual financial statements of the Limited Partnership shall be audited by the Limited Partnership’s auditors in accordance with IFRS. The auditors will be asked to report on the fair presentation of the annual financial statements in accordance with IFRS. The General Partner, on behalf of the Limited Partnership, may seek exceptions from certain continuous disclosure obligations under applicable securities laws.
(6) The General Partner will ensure that the Limited Partnership will comply with all other reporting and administrative requirements required by applicable law.
Annual Report and Income Tax Information. Within 120 days after the end of each Fiscal Period, the General Partner will forward to each person who was a partner at the end of the preceding Fiscal Period:
Annual Report and Income Tax Information. (a) In addition to the reports required by Article 4 of the LP Agreement, within 60 days after the end of each Fiscal Period, the General Partners shall deliver to each Limited Partner (i) an annual report in respect of such Fiscal Period prepared in accordance with and containing the items set out in paragraph 6.2(a)(i) of the LP Agreement and (ii) information concerning the amount of Taxable Income or Taxable Loss and credits and charges to capital accounts allocated to each Limited Partner and such other information as is necessary to enable such Limited Partner to file income tax returns and partnership returns with respect to such Limited Partner's income or loss from the Partnership in respect of such Fiscal Period.
(b) Within 120 days of the end of each Fiscal Period, the General Partners shall deliver to each Limited Partner the statements referred to in subparagraphs 6.2(a)(i)(A) and (B) of the LP Agreement with the report of the Auditors thereon.
