To file timely with SEC/SEDAR I believe a public company must file its calendar year end fiancial statements by May 15th. MOY could file for an extension, but this is rarely done would be my understanding and experience. Generally when push comes to shove, the auditors and attorneys will meet the deadline without an extension.
Further, since this deal was announced after year end and before MOY's year end filing, the NEM deal must be FULLY disclosed as a subsequent event in the annual filing, this would be my experience and expectation. This subsequent event disclosure should make for good reading and provide us with specific details on how this deal will proceed and close, likely with 90%+ confidence level...
The MOY tax attorneys, auditors and regulatory filing attorneys have had over 6 weeks, more than enough time IMO, to get this done. If they file timely as I expect, it could still be well after the close on the 15th and not publicly disclosed on SEC/SEDAR until the morning of the 16th.