Notifiable Transactions Regulations

8 (1) For the purposes of paragraph 109(1)(a) of the Act, the aggregate value of assets in Canada of the parties to a transaction, together with their affiliates, shall be determined by aggregating the aggregate values of the assets in Canada of each of the parties and each affiliate.

(2) For each party or affiliate referred to in subsection (1), the aggregate value of its assets in Canada shall equal the aggregate amount of those assets as stated in the audited financial statements referred to in section 6.