(1) If:
(a) a person is required by the Act or these regulations to file a declaration or serve a copy of the declaration; and
(b) it is not practicable to include in, or attach to, the declaration or copy any material to which the declaration refers;
the person must file or serve the material to which the declaration refers, or a copy of the material, at the same time as the declaration or as soon as practicable after that time.
(2) A declaration is not taken to have been filed or served until any material to which the declaration refers, or any copy of the material, is filed or served.