The Form 40-F Files Dataset is a complete archive of annual reports and registration statements filed on Form 40-F and Form 40-F/A by Canadian issuers using the U.S./Canada Multi-Jurisdictional Disclosure System (MJDS). One record corresponds to a single EDGAR submission identified by an 18-digit accession number and contains the primary 40-F document together with all of its filed exhibits and a metadata.json sidecar describing the EDGAR submission header. The legal filer is always a Canadian-incorporated issuer that qualifies as a foreign private issuer, has been subject to Canadian continuous-disclosure requirements for at least 12 months, and meets the MJDS public-float threshold (US$75 million for most categories). Coverage runs from January 2002 — the period in which mandatory EDGAR submission for foreign private issuers was being phased in — through the current period, and the dataset is distributed as monthly ZIP partitions containing HTML, JSON, TXT, and PDF files.
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Form 40-F is the annual-report form prescribed by Section 15(d) of the Securities Exchange Act of 1934 and Rule 15d-4 for eligible Canadian issuers reporting under the MJDS. Eligible filers must be incorporated or organized under the laws of Canada or any Canadian province or territory, qualify as a foreign private issuer, have a class of securities registered under Section 12 of the Exchange Act, have been subject to Canadian continuous-disclosure requirements for at least 12 months, and meet a minimum public float of US$75 million (with reduced thresholds available for issuers whose securities are investment-grade non-convertible debt or preferred stock). The same form may also be used to register a class of securities under Section 12(b) or Section 12(g).
Substantively, an MJDS 40-F is a wrapper that incorporates the filer's Canadian-law disclosure documents — the Annual Information Form (AIF) under National Instrument 51-102, the audited annual financial statements, and the management's discussion and analysis (MD&A) under NI 51-102F1 — and overlays the U.S.-specific disclosures that Canadian rules do not cover: Sarbanes-Oxley Section 302 certifications under Rules 13a-14 and 15d-14, Section 906 certifications under 18 U.S.C. § 1350, the Item 15 management report on internal control over financial reporting and (for accelerated and large accelerated filers) the auditor attestation, the Item 16B code-of-ethics disclosure, the Item 16A audit-committee-financial-expert disclosure, the Item 16C principal-accountant-fees disclosure, the Item 16E issuer-purchases disclosure, the Item 16H mine-safety disclosure under Section 1503 of Dodd-Frank, the Item 16I HFCAA disclosure regarding foreign jurisdictions that prevent inspections, the Item 16J insider-trading-policies disclosure, the Item 16J/16K cybersecurity disclosure, the Item 16K clawback-policy disclosure under Rule 10D-1, and a U.S.-style undertaking and consent to service of process backed by a concurrent Form F-X submission.
The dataset covers form types 40-F (original annual reports and Section 12 registration statements) and 40-F/A (amendments) submitted to EDGAR from January 2002 through the current period. Each accession-number folder contains the documents EDGAR received in the original SGML submission package — the primary 40-F cover document plus all of its filed exhibits — together with a metadata.json sidecar that captures the EDGAR submission header. Image attachments referenced by the HTML (logos, scanned auditor signatures, photographs in technical reports) and XBRL/iXBRL companion files (.xsd schema, calculation, definition, label, and presentation linkbases, plus the extracted XBRL instance) are excluded from the folder; the iXBRL facts that live inside the primary document and the audited-statements exhibit remain present because they are part of the HTML itself. Containers are partitioned by month and the file types found in the dataset are HTML, JSON, TXT, and PDF.
One record in the dataset is a single annual-report submission packaged as a folder keyed by its 18-digit EDGAR accession number with the hyphens stripped (for example, the directory name 000106299325015005 corresponds to accession 0001062993-25-015005). The folder lives inside a monthly ZIP partition (e.g. 2025-08.zip).
A single accession-number folder contains four logical layers:
metadata.json sidecar describing the EDGAR submission header and document manifest.form40f.htm, but filer-chosen names such as formf40.htm, <ticker>-40f.htm, or numerically prefixed variants are common). The primary document is delivered as Inline XBRL (iXBRL) — an HTML file with embedded ix: tags and an <ix:header> block carrying DEI taxonomy facts.EX-14.1, EX-97, and EX-99.1 through EX-99.8). Every exhibit other than the iXBRL-wrapped audited-financials exhibit retains the SGML per-document wrapper from the original EDGAR submission, with <DOCUMENT>, <TYPE>, <SEQUENCE>, <FILENAME>, <DESCRIPTION>, and <TEXT> tags surrounding the HTML body.metadata.json under dataFiles (linkbases and instance) and as GRAPHIC entries in documentFormatFiles (images), with documentUrl values pointing back to EDGAR for any consumer that needs them.The number of files per record varies materially. A maximally expanded modern filing carries the primary 40-F plus a separate exhibit per certification and per Canadian disclosure document (eleven HTML files plus the metadata sidecar is typical); a minimal filing folds AIF, MD&A, and audited statements into a single EX-99.1 and ships only four to seven files. A 40-F/A amendment typically ships an even smaller set — the amended 40-F document plus only the specific exhibits being corrected, often re-executed certifications and a refreshed auditor consent so that the signed package remains internally consistent.
The metadata file is always present, encoded as UTF-8 JSON, and follows the standard sec-api filing-detail shape. Its top-level fields include:
formType — 40-F or 40-F/A.accessionNo — canonical hyphenated accession number, e.g. "0001062993-25-015005".description — EDGAR's submission-description string, typically "Form 40-F - Registration statement [Section 12] or Annual Report [Section 13(a), 15(d)]" for an original filing or an "Amendment ..." prefix for a 40-F/A.filedAt — ISO-8601 timestamp with offset, e.g. "2025-08-27T17:05:16-04:00".periodOfReport — fiscal-year-end date covered by the report. 40-F filers use a wide range of fiscal year-ends; calendar year-end is common but not universal.linkToFilingDetails, linkToTxt, linkToHtml, linkToXbrl — EDGAR URLs for, respectively, the primary document, the full SGML submission .txt file, the filing-index HTML page, and the XBRL bundle. linkToXbrl is frequently an empty string for 40-F because XBRL is delivered inline in the primary document and EX-99.2 rather than as a separate top-level instance.id — opaque internal 32-character hex identifier.seriesAndClassesContractsInformation — array, typically empty for 40-F (the field is used by investment-company forms).documentFormatFiles — ordered array describing every document in the primary section of the EDGAR submission. Each row carries sequence, size (bytes, as a string), documentUrl, description, and type. Rows of type: "GRAPHIC" describe images that are not shipped in the ZIP but remain referenced via their EDGAR URL. The trailing row, with description: "Complete submission text file" and a blank type, points to the full SGML .txt submission.dataFiles — ordered array describing the XBRL/iXBRL companion files: EX-101.SCH schema, EX-101.CAL calculation linkbase, EX-101.DEF definition linkbase, EX-101.LAB label linkbase, EX-101.PRE presentation linkbase, plus an extracted XBRL instance document (typically named like <primary>_htm.xml, e.g. form40f_htm.xml). These files are not present in the per-accession folder and must be fetched from EDGAR if required.entities — array of EDGAR-header entity objects. The filer entity carries companyName (with a parenthetical role suffix such as "(Filer)"), cik, irsNo (often "000000000" for Canadian issuers without a U.S. EIN), fileNo (SEC file number such as "001-42393"), filmNo (EDGAR film number), type (the form type, here "40-F"), act (Exchange Act designation, "34"), sic (SIC code with description, HTML-entity-encoded — for example "2800 Chemicals & Allied Products"), stateOfIncorporation (a Canadian-province code such as A1 for British Columbia, A8 for Ontario, A0 for Alberta), fiscalYearEnd in MMDD form (e.g. "0531"), and tickers — an array which for dual-listed Canadian issuers reliably contains both the U.S. symbol and the Canadian inter-listed symbol (e.g. ["ADUR","ACTHF"]). Co-registrants, successors, and amendment-related parties appear as additional rows with their own role suffix in companyName. The auditor is not represented as a separate entity row; auditor identity is captured inside the body of the primary 40-F document via the dei:AuditorName and dei:AuditorFirmId iXBRL facts and inside the EX-99.8 consent.The primary HTML file is an Inline XBRL document that opens with <?xml/<html xmlns:ix=...> rather than the SGML <DOCUMENT> wrapper used by exhibits. Its <ix:header> block declares DEI taxonomy facts that downstream consumers use to extract registrant identifiers, period information, document-type flags, auditor identity, and listing information without parsing the rendered prose. The xmlns declarations include both ifrs-full and us-types/srt, reflecting the dual-standard nature of MJDS reporting; the financial-statement-level XBRL facts themselves live in the audited-financials exhibit, not here.
The visible body of the primary document follows a fixed order driven by Form 40-F's published instructions:
dei:DocumentRegistrationStatement and dei:DocumentAnnualReport; the "For the fiscal year ended" date; the Commission file number; the registrant's name; province or other jurisdiction of incorporation; primary SIC code; IRS employer identification number; principal-executive-office address and telephone; and the U.S. agent-for-service block.dei:Security12bTitle, dei:TradingSymbol, and dei:SecurityExchangeName.dei:AnnualInformationForm, dei:AuditedAnnualFinancialStatements, dei:EntityCommonStockSharesOutstanding, current-reporting-status, and Interactive Data File submission flags.INTRODUCTORY INFORMATION; PRINCIPAL DOCUMENTS (which incorporates the AIF, audited financial statements, and MD&A by reference and identifies the corresponding EX-99.x exhibits); FORWARD LOOKING STATEMENTS; DIFFERENCES IN UNITED STATES AND CANADIAN REPORTING PRACTICES (the canonical MJDS paragraph noting that disclosure follows Canadian rules and that the audited statements follow IFRS as issued by the IASB or, for older filings, Canadian GAAP); CURRENCY (declares the reporting currency, almost always Canadian dollars, with a Bank-of-Canada exchange-rate sentence); OFF-BALANCE SHEET ARRANGEMENTS; DISCLOSURE CONTROLS AND PROCEDURES and MANAGEMENT'S ANNUAL REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING (Items 4 and 15); CHANGES IN INTERNAL CONTROL OVER FINANCIAL REPORTING; AUDIT COMMITTEE, AUDIT COMMITTEE FINANCIAL EXPERT, and ATTESTATION REPORT OF THE REGISTERED PUBLIC ACCOUNTING FIRM (often disclaimed by emerging-growth companies and non-accelerated filers exempt from Section 404(b)); CODE OF ETHICS (cross-references EX-14.1); PRINCIPAL ACCOUNTANT FEES AND SERVICES (a four-row table of Audit / Audit-Related / Tax / All Other Fees, with the auditor name tagged via dei:AuditorName); PRE-APPROVAL OF AUDIT SERVICES; CONTRACTUAL OBLIGATIONS; NASDAQ CORPORATE GOVERNANCE PRACTICES (or the NYSE equivalent — the foreign-private-issuer home-country-practice exemption disclosure under Nasdaq Listing Rule 5615 / NYSE Listed Company Manual Section 303A.11); MATERIAL CHANGES; INTERACTIVE DATA FILE; CRITICAL ACCOUNTING ESTIMATES; and Item 16 sub-sections including MINE SAFETY DISCLOSURE, DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS, INSIDER TRADING POLICIES AND PROCEDURES, CYBERSECURITY, RECOVERY OF ERRONEOUSLY AWARDED COMPENSATION (cross-references EX-97), and NOTICES PURSUANT TO [REGULATION BTR](https://www.ecfr.gov/current/title-17/chapter-II/part-245). The body closes with UNDERTAKING and CONSENT TO SERVICE OF PROCESS, the latter reminding the reader that Form F-X has been filed concurrently as a separate EDGAR submission (not contained in the 40-F accession folder).Exhibit files in the dataset retain the SGML per-document wrapper from the original EDGAR submission. The first lines of each exhibit (other than the iXBRL audited-financials exhibit) are of the form:
1
<DOCUMENT>
2
<TYPE>EX-99.1
3
<SEQUENCE>4
4
<FILENAME>exhibit99-1.htm
5
<DESCRIPTION>EXHIBIT 99.1
6
<TEXT>
7
<html> ... full HTML body ... </html>
8
</TEXT>
9
</DOCUMENT>
This wrapper is a useful machine-readable signal — the <TYPE> line is the authoritative exhibit type for that file and is more reliable than guessing from the filer-chosen filename. The primary 40-F document and the EX-99.2 audited-statements exhibit instead begin directly with <?xml/<html xmlns:ix=...> because they are iXBRL-wrapped.
Filed under Item 16B. Free-form HTML rendering the registrant name and a numbered list of policy sections — compliance with the code, compliance with laws, record keeping, employee relations, conflicts of interest, confidentiality, anti-corruption, reporting, and whistleblower protection. Length is moderate (on the order of a few hundred lines). Filers that reuse the same code across years frequently file an incorporation-by-reference statement instead and omit EX-14.1 entirely.
Filed under Item 16K to satisfy Rule 10D-1, Nasdaq Listing Rule 5608, and NYSE Listed Company Manual Section 303A.14. Short policy document (typically under a hundred lines) covering Introduction, Administration, Covered Executives, Recoupment / Accounting Restatement, Incentive Compensation definition, Excess Incentive Compensation amount, Method of Recoupment, and No Indemnification. EX-97 only began appearing in 40-F submissions following the SEC's October 2022 adoption of Rule 10D-1 and the subsequent NYSE/Nasdaq listing-standard implementations effective in 2023.
The largest and most variable exhibit. The AIF is the Canadian continuous-disclosure annual report mandated by NI 51-102 and is the substantive equivalent of the business and risk-factor sections of a U.S. 10-K. A typical AIF table of contents covers: Preliminary Notes; Cautionary Note Regarding Forward-Looking Information; Glossary of Terms; Corporate Structure; General Development of the Business; Description of the Business (including technology, market, and competitive position); Risk Factors; Dividends and Distributions; Description of Capital Structure; Market for Securities; Directors and Executive Officers; Audit Committee Information; Legal Proceedings; Interest of Management in Material Transactions; Transfer Agent and Registrar; Material Contracts; Interests of Experts; Additional Information; and Schedules (Audit Committee Charter, code of ethics where attached as a schedule, etc.). Length ranges from a few hundred to many thousand lines. Mining issuers often append NI 43-101 technical reports as schedules and oil-and-gas issuers append NI 51-101 reserves data, both of which materially expand the AIF. Some bilingual filers — Canadian financial institutions in particular — include English and French AIFs as separate exhibits or back-to-back within a single file.
The second iXBRL document in the submission. Its <ix:resources> block at the top declares hundreds of xbrli:context elements (one per period × dimension combination) and xbrli:unit references. The taxonomy mix is dominated by ifrs-full: concepts for the great majority of current 40-F filers, supplemented by issuer-specific extension concepts under the filer's own namespace (for example xmlns:adur="http://www.adurocleantech.com/20250531"). Pre-2011 filings, and certain financial-institution filings even today, instead use Canadian GAAP with a U.S. GAAP reconciliation; in those cases the body of the statements references CICA Handbook standards and the iXBRL document carries us-gaap rather than ifrs-full facts. The statements themselves include the independent auditor's report (issued by a PCAOB-registered firm — frequently a Canadian member firm of a Big Four network or a Canadian audit firm such as MNP LLP, Raymond Chabot Grant Thornton, De Visser Gray LLP, or Smythe LLP), the consolidated statement of financial position, the consolidated statement of operations and comprehensive income/loss, the consolidated statement of changes in equity, the consolidated statement of cash flows, and the notes to the consolidated financial statements (typically the longest sub-section).
Plain HTML inside the SGML wrapper (not iXBRL). Opens with the standard preamble that the MD&A should be read in conjunction with the audited financial statements prepared in accordance with IFRS Accounting Standards (or Canadian GAAP for older filings) and a Canadian-securities-law forward-looking-statements caution that references NI 51-102. Required sub-sections track NI 51-102F1: Operations Progress and Outlook; Selected Annual Information; Results of Operations; Summary of Quarterly Results; Liquidity and Capital Resources; Off-Balance Sheet Arrangements; Transactions with Related Parties; Critical Accounting Estimates; Disclosure of Outstanding Share Data; Risks and Uncertainties; Subsequent Events; Non-IFRS Performance Measures; Disclosure Controls and Procedures; and Internal Control over Financial Reporting. Dollar figures are presented in Canadian dollars unless the filer expressly reports in another currency.
Two near-identical short HTML files (typically around sixty lines each) containing the verbatim Rule 13a-14 / Rule 15d-14 certification text — EX-99.4 signed by the CEO ("I, [name], certify that:") and EX-99.5 signed by the CFO. Each carries the standard five numbered paragraphs (responsibility for the report, fair-presentation attestation, design and evaluation of disclosure controls and ICFR, fraud-disclosure to auditors and audit committee), a date line, and a /s/ Name signature block giving the signer's title (Principal Executive Officer / Principal Financial Officer).
Two short HTML files (typically around fifty lines each) containing the 18 U.S.C. § 1350 certification — EX-99.6 signed by the CEO, EX-99.7 signed by the CFO. Two numbered paragraphs (Section 13(a)/15(d) compliance and fair presentation), date, and signature block.
Very short (typically under thirty lines). Title CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM, the standard "We consent to the incorporation by reference …" sentence naming the audit-report date and the financial-statement period covered, the firm's signature image (referenced via an <img> tag — for example <img src="exhibit99-8x002.jpg"> — whose JPG/PNG target is excluded from the dataset), the firm's location, and the date.
Form 40-F exhibits formally follow Form 20-F-style numbering (EX-1, EX-3.x, EX-4.x, EX-7.x, EX-11.x, etc.) where applicable, but most 40-F submissions in practice rely on the seven-to-nine numbers above. Variants the reader should expect across the full dataset include:
EX-1 (charter / articles), EX-3.1 and EX-3.2 (bylaws, articles of continuance), and EX-4.x (warrant or indenture instruments) — present in IPO-year 40-F filings used as Section 12(b) registration statements.EX-12.1 / EX-12.2 — historical numbering for SOX 302 certifications. Pre-2014 records frequently use EX-12 rather than EX-99.4 / EX-99.5.EX-13.1 / EX-13.2 — historical numbering for SOX 906 certifications, replaced over time by EX-99.6 / EX-99.7.EX-15.x / EX-23.x — older numbering for auditor consents, now usually EX-99.8.EX-99.x blocks frequently extend much higher (EX-99.10, EX-99.11, …) when filers attach NI 43-101 technical reports, NI 51-101 oil-and-gas reserves reports, voluntary supplemental disclosures, Canadian proxy materials, or auditor ICFR-attestation reports as standalone exhibits.form40fa.htm) plus the specific exhibit being corrected.Each accession-number folder ships, for the original submission: the metadata.json sidecar; the primary 40-F iXBRL HTML document with its embedded DEI tags, narrative body, exhibit index, and signatures; and the full set of HTML, plain-text, and PDF exhibit files that EDGAR received, each retaining its SGML <DOCUMENT> wrapper (or, in the case of EX-99.2, its iXBRL wrapper). Plain-text and PDF exhibits appear when filers attach them in those formats — most commonly PDFs of NI 43-101 technical reports or scanned material contracts — and are preserved alongside the HTML exhibits.
Three categories of content are excluded from the per-accession folder:
<img src="..."> tags) are not shipped, even though the HTML continues to reference them by relative filename. They are listed in metadata.json -> documentFormatFiles as rows with type: "GRAPHIC", and their EDGAR URLs are preserved.EX-101.SCH), calculation linkbase (EX-101.CAL), definition linkbase (EX-101.DEF), label linkbase (EX-101.LAB), presentation linkbase (EX-101.PRE), and the extracted XBRL instance document are listed in metadata.json -> dataFiles with EDGAR URLs but are not present in the folder. The iXBRL facts embedded in the primary 40-F document and in EX-99.2 remain available because they are part of the HTML itself.The 40-F's required content has changed materially over the dataset's 2002–present range:
xmlns:ifrs-full declarations replacing us-gaap references) and in the language of the DIFFERENCES IN UNITED STATES AND CANADIAN REPORTING PRACTICES paragraph.formType: "40-F/A" value in metadata.json and via an "Amendment ..." prefix in the description field. Their internal structure mirrors the original 40-F but the document set is usually pared down to whichever cover page, narrative section, financial exhibit, or certification is being corrected. Amendments commonly re-execute certifications and refresh the auditor's consent so that the entire signed package remains internally consistent.40-F filings span the EDGAR plain-text era, the HTML era, and the inline-XBRL era. The format trajectory across the dataset is:
<TABLE> blocks. Exhibits are uniformly text or HTML; PDFs appear when a filer attaches a NI 43-101 technical report or a material contract.EX-104 cover-page IDF reference.metadata.json -> dataFiles — has been stable since roughly fiscal 2021. The dataset preserves the iXBRL embedding intact because the tags live inside the HTML; the linkbase files themselves are excluded because they are data-file artifacts rather than reading documents.Several nuances are worth flagging for downstream use:
form40f.htm.<TYPE> tag at the top of each exhibit file is the canonical exhibit-type label. Filenames such as exhibit99-1.htm, ex99-1.htm, <ticker>-ex99_1.htm, or numerically prefixed alternatives all map to the same EX-99.1 exhibit type.<ix:header> block and inline <ix:nonNumeric> / <ix:nonFraction> tags in the primary 40-F document without parsing rendered prose. Financial-statement facts are tagged in EX-99.2 under ifrs-full (post-2011) or us-gaap (pre-2011 / certain financial institutions), with issuer-specific extension concepts.DIFFERENCES IN UNITED STATES AND CANADIAN REPORTING PRACTICES section and a CONSENT TO SERVICE OF PROCESS paragraph noting that Form F-X is filed concurrently. The reporting currency is almost always the Canadian dollar with a Bank-of-Canada exchange-rate sentence near the top of the body; a small minority of filers (typically mining issuers with U.S.-dollar functional currencies) report in U.S. dollars and disclose the change explicitly.entities[].tickers array reliably carries both the Canadian-listing symbol (TSX, TSX-V, or CSE) and the U.S. listing symbol, which makes the field useful for cross-market joins and for mapping back to the Canadian regulator's SEDAR+/SEDI systems.<img> tags inside exhibits — for example the auditor's signature image inside EX-99.8 — point to filenames that are not present in the folder. The EDGAR URLs in metadata.json -> documentFormatFiles allow the missing images to be retrieved if needed.entities[] row. Auditor name and PCAOB ID are typically extractable from the dei:AuditorName and dei:AuditorFirmId iXBRL tags inside the primary 40-F document and from the consent letter in EX-99.8.description field in metadata.json and the cover-page "Explanatory Note" in the amended primary document is the most reliable way to determine the scope of the amendment (full restatement versus specific exhibit replacement versus certification re-execution).The legal filer behind every record is the Canadian issuer itself. Officers, auditors, directors, and subsidiaries named in the filing are described in the disclosures but do not become filers, and beneficial owners, insiders, and institutional holders of MJDS issuers report separately on Schedules 13D/13G, Forms 3/4/5, and Form 13F — none of which are part of this dataset.
Form 40-F is restricted to Canadian registrants meeting the MJDS conditions adopted jointly by the SEC and Canadian Securities Administrators in 1991 (SEC Release No. 33-6902). General Instruction A requires that the issuer:
Canadian-incorporated issuers that fail Rule 3b-4(c) (for example, U.S. majority voting ownership combined with substantial U.S. nexus) cannot use Form 40-F or Form 20-F and must file on Form 10-K as domestic issuers. Foreign private issuers organized outside Canada are not MJDS-eligible regardless of Canadian business ties and file on Form 20-F.
Annual report. Most records are annual reports. An MJDS issuer with Section 15(d) reporting obligations (typically arising from a registered offering on Form F-10, Form F-7, Form F-8, or Form F-80) satisfies its annual obligation under Rule 15d-4. An issuer with a class registered under Section 12(b) (NYSE/Nasdaq listing) or Section 12(g) uses Form 40-F as its annual report under Section 13(a) and Rule 13a-1.
Exchange Act registration statement. The same form registers a class of securities under Section 12(b) (typically tied to U.S. exchange listing) or Section 12(g) (when Rule 12g-1 holders-of-record and asset thresholds are crossed, or for voluntary registration).
The dataset uses a single form type "40-F" for both uses; the cover-page boxes and General Instruction B selections indicate which.
The annual reporting obligation runs each fiscal year until the issuer deregisters under Rule 12h-6, suspends reporting under Rule 12h-3 or the Section 15(d) automatic suspension, or loses MJDS eligibility. While active, each completed fiscal year mechanically triggers a Form 40-F annual report.
The triggering content is the issuer's Canadian annual disclosure record: AIF, audited annual financial statements, and MD&A prepared under Canadian securities law. General Instruction B directs the issuer to attach those Canadian-prepared documents as exhibits, supplemented by U.S.-specific items including off-balance-sheet arrangements disclosure, contractual obligations tables (where applicable), mine safety disclosure (where applicable), Sarbanes-Oxley Section 302 and 906 certifications, and the auditor's Section 404 ICFR attestation where required.
Registration use is triggered by a discrete event: an exchange listing, a Section 12(g) threshold crossing, or voluntary registration.
A Form 40-F annual report is due on the same date the issuer must file its annual disclosure with its principal Canadian securities regulator. Under National Instrument 51-102, that is 90 days after fiscal year-end for non-venture issuers and 120 days for venture issuers. Form 40-F has no accelerated filer / large accelerated filer / non-accelerated filer tiering analogous to Form 10-K; MJDS filers track Canadian deadlines.
A Section 12(b) registration on Form 40-F becomes effective under Section 12(d), generally on exchange certification. A Section 12(g) registration becomes effective 60 days after filing under Section 12(g)(1).
A Form 40-F/A amendment is filed to correct, restate, or supplement a previously filed Form 40-F. Common triggers include financial-statement restatements, corrected officer certifications, late-filed exhibits (auditor consents, certifications), addition of an Inline XBRL exhibit, or correction of cover-page data. Amendments appear as form type "40-F/A" with their own accession numbers.
Form 40-F sits in a tight cluster of SEC forms covering foreign private issuers, with a Canadian branch defined by the MJDS. The comparisons below sharpen who must file what, what triggers each filing, and what it discloses.
Filed by US domestic issuers under Section 13(a) or 15(d). Overlaps with 40-F only in role (audited annuals, MD&A, risk factors, officer certifications). The mechanics differ:
10-K and 40-F are not interchangeable populations: a company files one regime or the other.
The closest functional analog. 20-F is the Section 13(a)/15(d) annual report for foreign private issuers that do not qualify for MJDS. Both accept IFRS as issued by the IASB without US GAAP reconciliation.
A given FPI files 40-F or 20-F in a year, never both. A global FPI annual-report dataset needs both pulls.
Furnished (not filed) under Rule 13a-16 or Rule 15d-16 by all FPIs, including 40-F filers, whenever they make information public in the home jurisdiction (interim financials, press releases, material change reports, proxy circulars).
To reconstruct an MJDS issuer's full EDGAR record, 40-F must be paired with 6-K; neither substitutes for the other.
A procedural consent-and-appointment instrument required under Rule 489 of the Securities Act (and parallel Exchange Act rules) when a non-US issuer files certain MJDS forms. Frequently filed alongside 40-F, F-10, 40-FR12B, and 40-FR12G.
The Securities Act counterpart to 40-F. Both are MJDS forms that incorporate Canadian disclosure documents.
Substantive overlap is limited to the Canadian annual disclosure that both incorporate by reference.
Exchange Act registration statements that use the Form 40-F content framework but serve a one-time registration purpose:
After registration becomes effective, subsequent annual filings appear as plain 40-F. This dataset excludes 40-FR12B and 40-FR12G, even though their document content closely resembles 40-F. Lifecycle research (registration through annual reporting through Form 15F deregistration) requires a separate pull for the registration variants.
Amendments to previously filed 40-F annual reports. Used to restate financials, correct or supplement disclosures, refile exhibits (certifications, auditor consents), or respond to SEC staff comments.
This dataset is narrowly scoped to 40-F and 40-F/A accessions from Canadian MJDS issuers, January 2002 to present. It is not:
Its closest functional neighbor is 20-F, mutually exclusive at the issuer level. Its closest within-issuer companion is 6-K, which fills the gaps between annual reports. For a complete MJDS reporting picture, 40-F is the anchor and the others are complementary, not substitutable.
Form 40-F is the only SEC source of audited financials, MD&A, governance disclosures, and SOX certifications for US-listed Canadian issuers in mining, energy, banking, cannabis, technology, and forestry. The professional users below each work with specific exhibits and Item 16 fields.
Sell-side and independent analysts covering Canadian miners, oil and gas producers, banks, cannabis operators, and tech names rely on 40-Fs as the primary annual fundamentals source for issuers that do not file 10-Ks. They model from EX-99.2 (audited IFRS or legacy Canadian GAAP financials) and EX-99.3 (MD&A) for revenue, segment, reserves, production cost, hedging, and capex inputs. Mining and energy desks pay close attention to reserve and resource notes, technical-report references, and decommissioning provisions. Coverage back to 2002 supports multi-cycle peer comps and initiation reports.
Long-only, hedge fund, and pension analysts underwrite positions in Canadian dual-listed names using EX-99.2 financials, EX-99.3 MD&A, related-party notes, and segment data. Quant teams ingest the full corpus for filing-timeliness signals, restatement frequency from 40-F/A amendments, accruals and earnings-quality measures, and NLP features over MD&A and risk factors. Including 40-F closes the Canadian coverage gap in any North American factor or event-study pipeline. Metadata fields (entities.cik, entities.ticker, accession number, period of report, filed-as-of date) anchor records to security masters.
MJDS practitioners and capital-markets counsel pull peer 40-Fs as drafting precedent for risk factors, legal proceedings, contingent liabilities, controlling-shareholder arrangements, and going-concern language. Litigators compare successive filings and 40-F/A amendments to track disclosure revisions in shareholder disputes and enforcement matters. Material contracts, auditor and qualified-persons consents, and articles of incorporation feed diligence and registration-statement work.
Issuer-side teams use peer 40-Fs as templating and benchmarking sources. Corporate secretaries verify EX-99.4 through EX-99.7 (Sarbanes-Oxley Section 302 and 906 certifications) execution, EX-14.1 code of ethics text against Item 16B, and EX-97 clawback policies against Item 16(I) and exchange listing standards. Internal audit and SOX functions cross-check ICFR attestations and auditor consents; IR groups calibrate MD&A and risk-factor depth against industry peers.
Audit firms and accounting academics use EX-99.2 financials, auditor reports, critical audit matters, and significant accounting policy notes to compare IFRS and legacy Canadian GAAP treatments with US GAAP across revenue recognition, leases, impairment, and financial-instrument classification. Auditor changes, going-concern modifications, and Item 16C principal-accountant fees support technical research and inspection-readiness benchmarking.
Governance and ESG teams extract structured signals from Item 16 and its exhibits: audit committee financial expert designations (Item 16A), code of ethics and waivers (Item 16B, EX-14.1), principal accountant fees (Item 16C), mine safety disclosures (Item 16J) for issuers with US mining operations, cybersecurity risk management and governance (Item 16K), and clawback policies (Item 16(I), EX-97). These feed governance scorecards, controversy screens, and stewardship engagement files. Risk and counterparty teams parse risk factors and legal proceedings for litigation, sanctions, indigenous-rights, environmental remediation, and royalty exposures common in Canadian resource and cannabis names.
Rating agency, bank, and fixed-income credit analysts covering Canadian issuers with USD debt or US-listed parent guarantees update credit files from EX-99.2 balance sheets, debt and covenant notes, liquidity discussion in EX-99.3 MD&A, and contingent-liability footnotes. 40-F/A amendments are flagged because restatements typically trigger covenant reviews and rating actions.
Researchers use the long panel (2002 onward) to study MJDS, foreign private issuer disclosure, cross-listing premia, and Canada-US governance convergence. Item 16 fields support work on cybersecurity governance (16K), clawback adoption (16I, EX-97), mine safety reporting (16J), and audit committee composition (16A). Consistent metadata and amendment coverage enable filing-characteristic panels and event studies linking disclosure text to insider trading, analyst coverage, and price reactions.
Financial data platforms join 40-F metadata (CIK, ticker, accession, form type, period, filed-as-of date) into existing US-filing pipelines to extend coverage from 10-K-only to the full US-listed universe. NLP and LLM teams use the HTML, TXT, and PDF documents as a training and retrieval corpus for foreign-private-issuer language, with structured exhibits (EX-99.4-7 certifications, EX-14.1 ethics, EX-97 clawback) supporting exhibit-classification and item-segmentation tasks, and MD&A and risk factors feeding RAG systems.
The use cases below are operational workflows that pull specific exhibits, items, or metadata fields out of the 40-F record.
Data and research engineers join 40-F metadata into pipelines that previously stopped at 10-K. They key on entities.cik, the dual entries in entities.tickers (US symbol and TSX/TSX-V/CSE inter-listed symbol), periodOfReport, and filedAt to extend North American coverage to the roughly 350 to 500 active 40-F filers per year, then route EX-99.2 financials and EX-99.3 MD&A into the same parsers used for 10-K Item 7 and Item 8. The output is a unified annual-fundamentals table that no longer drops Canadian miners, banks, energy producers, and cannabis names.
Accounting researchers and audit-methodology teams pair EX-99.2 (audited statements) across Canadian filers with 10-K equivalents from US peers in the same SIC code to compare revenue-recognition, lease, impairment, and financial-instrument disclosures under IFRS as issued by the IASB versus US GAAP. Pre-2011 records are used as a Canadian-GAAP baseline (with the US GAAP reconciliation that disappeared after the 2011 IFRS transition), and the iXBRL ifrs-full versus us-gaap namespace declarations in the primary document give a clean machine-readable cut-off for sample construction.
Governance and ESG analysts extract a structured panel from each filing's Item 16 block: audit-committee financial expert (16A), code of ethics with EX-14.1 attached (16B), principal-accountant fees four-row table (16C), mine-safety disclosure under Section 1503 of Dodd-Frank (16H), HFCAA inspection-jurisdiction disclosure (16I), insider-trading-policy and cybersecurity disclosures (16J/16K), and clawback policy with EX-97 attached (16K, post-2023). The output feeds scorecards, stewardship-engagement files, and controversy screens, and supports longitudinal studies of clawback adoption, cybersecurity-governance language, and audit-fee ratios across the 2002 to present panel.
LLM teams use the full HTML, TXT, and PDF document set as a foreign-private-issuer training and retrieval corpus that complements 10-K and 20-F corpora. The SGML <TYPE> wrapper on each exhibit gives a reliable label for exhibit-classification tasks (EX-14.1, EX-97, EX-99.1 through EX-99.8), the consistent five-paragraph SOX 302 and two-paragraph SOX 906 templates in EX-99.4 through EX-99.7 anchor certification-detection models, and the AIF in EX-99.1 plus the MD&A in EX-99.3 feed RAG systems for risk factor, business description, and liquidity questions on Canadian issuers.
Audit-quality and engagement teams track auditor identity and changes over time using dei:AuditorName and dei:AuditorFirmId iXBRL facts in the primary 40-F plus the consent letter in EX-99.8. They join this to the audit-committee-financial-expert paragraph (Item 16A), the principal-accountant fees table (Item 16C), and the clawback policy in EX-97 (Item 16K) to flag auditor switches, fee-ratio outliers, and post-Rule 10D-1 policy adoptions. 40-F/A amendments are surfaced separately because re-executed certifications and refreshed consents in an amendment usually accompany a restatement.
Finance, accounting, and securities-law researchers use the 2002-to-present panel to study MJDS adoption, cross-listing premia, and Canada-US governance convergence. The stateOfIncorporation province codes (A0 Alberta, A1 British Columbia, A8 Ontario, etc.), fiscalYearEnd, and the dual-ticker array support province-level and TSX-vs-NYSE/Nasdaq cuts; pairing 40-F with 6-K reconstructs each issuer's full EDGAR record because MJDS filers do not file 10-Q. Event studies link disclosure-language changes (IFRS transition in 2011, mine-safety in 2013-2014, cybersecurity in 2018-2021, clawback in 2023) to insider trading, analyst coverage, and price reactions.
Sector-specialist analysts and regulators extract Item 16H mine-safety tables for filers with US mining operations, Item 16J/16K cybersecurity risk-management and governance narratives, and Item 16I HFCAA disclosure regarding foreign jurisdictions that prevent inspections. These pulls feed sector dashboards, sanctions-and-inspections screens, and time-series of disclosure-length and topic coverage from the year each item was first required through the current period.
The dataset is accessible through three endpoints: a metadata index, a full archive download, and individual container downloads. Containers are partitioned by month and organized internally by accession number, with each filing folder including HTML, JSON, TXT, and PDF documents from the original EDGAR submission.
Dataset Index JSON API: https://api.sec-api.io/datasets/form-40f-files.json
Returns dataset-level metadata (name, description, last updated timestamp, earliest sample date, total records, total size, form types, container format, and file types) along with the list of all monthly container files. Each container entry includes its key, size, record count, last updated timestamp, and download URL. Poll this endpoint to detect which monthly containers were refreshed in the latest run and selectively download only the changed partitions. This endpoint does not require an API key.
Example response:
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{
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"datasetId": "1f13365b-9ae0-6963-97e8-dcab7508b740",
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"datasetDownloadUrl": "https://api.sec-api.io/datasets/form-40f-files.zip",
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"name": "Form 40-F Files Dataset",
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"updatedAt": "2026-04-28T02:57:12.185Z",
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"earliestSampleDate": "2002-01-01",
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"totalRecords": 41594,
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"totalSize": 1300780352,
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"formTypes": ["40-F", "40-F/A"],
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"containerFormat": "ZIP",
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"fileTypes": ["HTML", "JSON", "TXT", "PDF"],
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"containers": [
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{
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"downloadUrl": "https://api.sec-api.io/datasets/form-40f-files/2026/2026-04.zip",
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"key": "2026/2026-04.zip",
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"size": 8421376,
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"records": 42,
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"updatedAt": "2026-04-28T02:57:12.185Z"
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}
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]
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}
Download Entire Dataset: https://api.sec-api.io/datasets/form-40f-files.zip?token=YOUR_API_KEY
Downloads the complete archive of all Form 40-F and 40-F/A filings from January 2002 to the present in a single ZIP file. This endpoint requires an API key.
Download Single Container: https://api.sec-api.io/datasets/form-40f-files/2026/2026-04.zip?token=YOUR_API_KEY
Downloads one monthly partition rather than the full dataset. Each container ZIP unpacks into accession-number folders containing the filing's HTML, JSON, TXT, and PDF documents. Use the container keys returned by the index API to construct the URL for any month. This endpoint requires an API key.
The dataset covers Form 40-F (original annual reports and Section 12 registration statements filed by Canadian MJDS issuers) and Form 40-F/A (amendments to previously filed 40-F submissions). Forms 40-FR12B and 40-FR12G — the Exchange Act registration variants that use the Form 40-F content framework for one-time Section 12(b) or 12(g) registration — are excluded from this dataset and require a separate pull.
One record is a single EDGAR submission of Form 40-F or Form 40-F/A by a Canadian foreign private issuer, packaged as a folder keyed by its 18-digit accession number with hyphens stripped. The folder contains a metadata.json sidecar plus the primary 40-F iXBRL document and all of its filed HTML, plain-text, and PDF exhibits as EDGAR received them.
Coverage begins January 2002. Form 40-F itself dates from MJDS adoption in 1991, but mandatory EDGAR submission for foreign private issuers was phased in and became fully mandatory on November 4, 2002 (SEC Release No. 33-8099); earlier 2002 records typically represent voluntary electronic filers. Records earlier than 2002 are not part of this dataset.
A filer must be incorporated under Canadian federal or provincial law, qualify as a foreign private issuer under Rule 405 / Rule 3b-4, have been subject to Canadian continuous-disclosure requirements (typically through a provincial commission such as the OSC or AMF) for at least 12 months, be currently in compliance with those obligations, and have an aggregate public float of at least US$75 million. Issuers filing only investment-grade non-convertible debt or preferred securities, and certain successor issuers, may qualify under alternative MJDS categories without meeting the float test.
Both appear in the dataset, depending on fiscal year. Canadian publicly accountable enterprises were required to adopt IFRS for fiscal years beginning on or after January 1, 2011, so the great majority of post-2011 EX-99.2 audited statements use IFRS as issued by the IASB. Pre-2011 filings, and certain financial-institution filings even today, use Canadian GAAP, sometimes with a U.S. GAAP reconciliation; the iXBRL namespace declarations (ifrs-full versus us-gaap) give a machine-readable signal of which framework applies.
A 40-F/A is an amendment to a previously filed Form 40-F. It is flagged via formType: "40-F/A" in metadata.json and an "Amendment ..." prefix in the description field. Amendment scope is usually partial — common triggers include financial-statement restatements, corrected officer certifications, late-filed exhibits (auditor consents, certifications), addition of an Inline XBRL exhibit, or correction of cover-page data — so a 40-F/A folder typically ships only the amended primary document plus the specific exhibits being corrected, often with re-executed certifications and a refreshed auditor consent. Treating 40-F and 40-F/A interchangeably misstates the record; accession-level supersession or deduplication is required to assemble an "as-amended" view.
Three categories are excluded: image attachments referenced by the HTML (logos, scanned auditor signatures, photographs), XBRL/iXBRL companion files (EX-101.SCH, EX-101.CAL, EX-101.DEF, EX-101.LAB, EX-101.PRE, and the extracted XBRL instance), and concurrently filed forms such as Form F-X (the agent-for-service appointment that every MJDS filer files alongside the 40-F as a separate EDGAR submission). The iXBRL facts embedded inside the primary 40-F document and EX-99.2 remain because they live inside the HTML, and EDGAR URLs for the excluded files are preserved in metadata.json under documentFormatFiles and dataFiles.