E 4.1 Publisher's Statements

(a) For publications published outside of Canada the semiannual Statements shall cover the periods from January 1 to June 30 and July 1 to December 31.

(b) For publications published within Canada the semi-annual statements shall cover the period from January 1 to June 30 and July 1 to December 31 or October 1 to March 31 and April 1 to September 30.

(c) For all publications utilizing the June/December report cycles, Publisher's Interim Statements may be filed for quarterly periods January 1 through March 31 and/or July 1 through September 30 only.

(d) For publications published within Canada which utilize the March/September report cycles, Publisher’s Interim Statements may be filed for quarterly period April 1 through June 30 and/or October 1 through December 31 only.

(e) Farm Publications shall report the total paid (total of subscriptions and single-copy sales), qualified non-paid circulation and non-qualified circulation on an issue-by-issue basis in Paragraph 2 of Publisher's Statements.