Form 40-F: The MJDS Annual Report
The 40-F lets eligible Canadian issuers satisfy their U.S. annual reporting with the disclosure they already prepare in Canada. Based in Vancouver, we file on both sides — EDGAR and SEDAR+ — and keep the two deadlines in sync.
We prepare and file your 40-F
Form 40-F is the annual report (and Exchange Act registration statement) for Canadian issuers under the Multijurisdictional Disclosure System (MJDS). Instead of writing a separate U.S. annual report, you wrap your Canadian disclosure — the AIF, audited financial statements, and MD&A — under a 40-F cover and file it with the SEC.
Send us the documents you're filing in Canada. We assemble the 40-F with its certifications and exhibits, convert everything to compliant EDGAR HTML, send you a proof, and file it on EDGAR — coordinated with your SEDAR+ filing.
Revisions to the proof are included. Volume rates for active issuers.
When is a 40-F due?
Unlike the 10-K or 20-F, the 40-F has no independent day-count. It must be filed with the SEC on or before the day the AIF and annual financial statements are due in Canada — for most non-venture reporting issuers, 90 days after fiscal year-end. Your Canadian deadline is your SEC deadline.
Mind SEC holidays and EDGAR hours when the Canadian and U.S. calendars diverge — we watch both.
Who can use Form 40-F?
Canadian foreign private issuers eligible under the MJDS — broadly, issuers incorporated in Canada with an established Canadian reporting history and, for annual reports, a class of securities registered under the Exchange Act.
Not MJDS-eligible? The annual report falls back to the Form 20-F.
What wraps into a 40-F
The Annual Information Form, audited annual financial statements, and MD&A, plus the Sarbanes-Oxley certifications and disclosures the form itself requires (disclosure controls, ICFR, audit committee, code of ethics).
Between annual reports, material Canadian disclosure goes to the SEC on Form 6-K.
Common questions
Do we file the same documents in both countries?
Essentially yes — that's the point of the MJDS. The Canadian disclosure package is filed on SEDAR+ and wrapped under the 40-F cover for EDGAR. We prepare both from the same source documents.
Does a 40-F need XBRL?
The 40-F cover page must be tagged in Inline XBRL, and issuers reporting under IFRS as issued by the IASB tag their financial statements under the IFRS taxonomy. We handle the tagging either way.
Can we get an extension?
The Rule 12b-25 (NT) extension available for 10-Ks and 20-Fs doesn't apply to the 40-F — its deadline follows your Canadian filing. If the Canadian deadline moves, the SEC deadline moves with it.
Is my information kept confidential?
Yes. We routinely handle market-moving material before it's public and treat your documents as strictly confidential until they're filed.
More answers on our full FAQ.