For the purposes of subsections 224(2) and (3) of the Act (which deal with extensions of time), an application for an extension of time for doing a relevant act:
(a) must be in an approved form; and
(b) must be accompanied by a declaration stating:
(i) the facts on which the grounds specified in the application are based; and
(ii) if the period for doing the relevant act has ended--the reason why the application was not made before the period ended.
Note: Regulations 21.6 and 21.7 deal with making and filing declarations.