Details on civil aviation accident reporting procedures can be found in the
Why this is the answer
Civil aviation accident- and incident-reporting procedures are detailed in the TC AIM (TC AIM-GEN). The CARs, CFS, and other publications don't lay out the occurrence-reporting process for pilots.
Reference
TC AIM-GEN – Reporting an Aviation Occurrence
Question reproduced verbatim from Transport Canada’s PSTAR Study and Reference Guide (TP 11919E). The answer key is Transport Canada’s; the explanation is ours.
A study aid — not a substitute for the official guide, the CARs, or your instructor.