6-K
C21 Investments Inc. (CXXIF)
UNITED STATESSECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549
FORM 6-K
REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TO RULE 13a-16 OR 15d-16 UNDER THE SECURITIES EXCHANGE ACT OF 1934
For the month of June, 2024
Commission File Number: 000-55982
C21 Investments Inc. (Translation of registrant's name into English)
Suite 1900-855 West Georgia St., Vancouver, BC, V6C 3H4 (Address of principal executive offices)
Indicate by check mark whether the registrant files or will file annual reports under cover Form 20-F or Form 40-F.
[ x ] Form 20-F [ ] Form 40-F
Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1): [ ]
Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7): [ ]
SUBMITTED HEREWITH
Exhibits
| 99.1 | Notice of change of year end NI51-102 |
|---|
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.
| C21 Investments Inc. | ||
|---|---|---|
| (Registrant) | ||
| Date: June 4, 2024 | By: | /s/ Michael Kidd |
| Michael Kidd | ||
| Title: | CFO |
C21 Investments Inc.: Exhibit 99.1 - Filed by newsfilecorp.com
C21 INVESTMENTS INC.
NOTICE OF CHANGE IN YEAR-END
Pursuant to Section 4.8 of National Instrument 51-102 - Continuous Disclosure Obligations
(A) Statement of decision to change year-end
C21 Investments Inc. (the "Company") has determined to change its year-end from January 31 to March 31 (the "Change in Year-End").
(B) Reason for change of year-end
The Company has determined to proceed with the Change in Year-End to better align with the reporting cycle of its peers in the cannabis industry. In addition, the Company believes that the Change in Year-End will allow its auditors to complete the audit of the Company's annual financial statements in a timely and cost-efficient manner as the Change in Year-End will shift the completion of the audit to a time period where the demands placed on audit services by other issuers is not as high.
(C) The Company's old financial year-end
January 31
(D) The Company's new financial year-end
March 31
(E) The length and ending date of the periods, including the comparative periods, of each interim financial report and the annual financial statements to be filed for the Company's transition year and its new financial year.
| Transition Year | Comparative AnnualFinancial Statements toTransition Year | Interim Periods forTransition Year | Comparative InterimPeriods to Interim Periodsin Transition Year |
|---|---|---|---|
| 2 months ended March 31, 2024 | 12 months ended January 31, 2024 | Not applicable | Not applicable |
| New Financial Year | Comparative AnnualFinancial Statements toNew Financial Year | Interim Periods for New<br>Financial Year | Comparative InterimPeriods to Interim Periodsin New Financial Year |
| --- | --- | --- | --- |
| March 31, 2025 | 2 months ended March 31, 2024 and 12 months ended January 31, 2024 | 3 months ended 06/30/2024<br>6 months ended 09/30/2024<br>9 months ended 12/31/2024 | 3 months ended 07/31/2023<br>6 months ended 10/31/2023<br>9 months ended 01/31/2024 |
(F) Filing deadlines for the annual financial statements and interim financial reports for the Company's transition year
i. For the two months ended March 31, 2024, the filing deadline is July 29, 2024; and
ii. For the new 12-month period reflecting the Company's year ended March 31, 2025, the filing deadline is July 29, 2025.
DATED this 30^th^ day of May, 2024
C21 Investments Inc.
Per: "Michael Kidd"
Michael Kidd, Chief Financial Officer