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<h1>BEN-1 filing deadlines for significant beneficial owners: 90-day initial declarations and deferred 30-day period for early changes</h1> Requires every individual who is a significant beneficial owner in a reporting company on the commencement date of the Companies (Significant Beneficial Owners) Amendment Rules, 2019 to file a declaration in Form BEN-1 with the reporting company within 90 days. Requires any individual who subsequently becomes a significant beneficial owner, or whose significant beneficial ownership changes, to file Form BEN-1 within 30 days of acquisition or change. Provides that where acquisition or change occurs within 90 days of commencement of the 2019 Amendment Rules, the individual is deemed to have become or changed on expiry of that 90-day period, and the 30-day filing period is computed from that deemed date, thereby deferring the filing deadline accordingly.