This Note reviews the requirements for a Business Acquisition Report (BAR). It summarizes the threshold triggers for the requirement to prepare and file a BAR and describes the information required to be included in the report (including prescribed financial statements). This Note also discusses how to prepare a BAR and related considerations before the report is prepared and filed and describes how and when to file a BAR with the securities regulatory authorities. This Note reviews the impact and potential consequences if a reporting issuer required to file a BAR does not do so by the filing deadline.