FINANCIAL STATEMENTS

1. (1) The annual statement required by clause 102 (1) (a) of the Act shall be delivered to the Chief Executive Officer, (a) on or before the last day of February, in the case of an insurer other than an insurer whose licence is restricted to contracts of reinsurance; and (b) on or before the 15th day of April, in the case of an insurer whose licence is restricted to contracts of reinsurance. R.R.O. 1990, Reg. 669, s. 1 (1); O. Reg. 765/92, s. 1; O. Reg 124/19, s. 1. (2) If a date specified by subsection (1) falls on a day when the office of the Chief Executive Officer is not open for business, the statement may be delivered on the next day when the office is open for business. R.R.O. 1990, Reg. 669, s. 1 (2); O. Reg 124/19, s. 1. 2. The following categories of insurers are prescribed for the purpose of clause 102 (1) (b) of the Act: 1. Fraternal societies incorporated in Ontario. 2. Insurers incorporated in Ontario, other than insurers mentioned in paragraph 1. 3. Revoked: O. Reg. 124/19, s. 2. 4. Reciprocal or inter-insurance exchanges that issue contracts from an office in Ontario. R.R.O. 1990, Reg. 669, s. 2; O. Reg. 124/19, s. 2.