Changeover to IFRS: For financial years beginning before January 1, 2011

Requirements

Use these documents if you are preparing, filing, or delivering documents for periods relating to financial years beginning before January 1, 2011. Use the post-IFRS change over versions if you are filing for financial years beginning on or after January 1, 2011.

For registrants

• 31-103 Registration Requirements and Exemptions [NI] - For financial years beginning before January 1, 2011
• 31-103CP Registration Requirements and Exemptions [CP] - For financial years beginning before January 1, 2011
• 31-103F1 Calculation of Excess Working Capital [F] - For financial years beginning before January 1, 2011
• 33-109F6 Firm Registration [F]

Continuous disclosure for issuers

• 51-102 Continuous Disclosure Obligations [NI] - For financial years beginning before January 1, 2011
• 51-102CP Continuous Disclosure Obligations [CP] - For financial years beginning before January 1, 2011
• Forms
  • 51-102F1 Management’s Discussion & Analysis [F] - For financial years beginning before January 1, 2011
  • 51-102F2 Annual Information Form [F] - For financial years beginning before January 1, 2011
  • 51-102F3 Material Change Report [F]
  • 51-102F4 Business Acquisition Report [F] - For financial years beginning before January 1, 2011
  • 51-102F5 Information Circular [F] - For financial years beginning before January 1, 2011
  • 51-102F6 Statement of Executive Compensation (in respect of financial years ending before December 31, 2008) [F] - For financial years beginning before January 1, 2011
• 52-107 Acceptable Accounting Principles and Auditing Standards [NI]
• 52-107CP Acceptable Accounting Principles and Auditing Standards [CP] 
• 52-109 Certification of Disclosure In Issuers’ Annual and Interim Filings [NI]
• 52-109CP Certification of Disclosure in Issuers’ Annual and Interim Filings [CP] - For financial years beginning before January 1, 2011

For issuers doing an offering of securities

• 41-101 General Prospectus Requirements [NI] - For financial years beginning before January 1, 2011
• 41-101CP General Prospectus Requirements [CP] - For financial years beginning before January 1, 2011
• 41-101F1 Information Required in a Prospectus [F] - For financial years beginning before January 1, 2011
• 44-101 Short Form Prospectus Distributions [NI] - For financial years beginning before January 1, 2011
• 44-101CP Short Form Prospectus Distributions [CP] - For financial years beginning before January 1, 2011
• 44-101F1 Short Form Prospectus Distributions [F] - For financial years beginning before January 1, 2011
• 44-102 Shelf Distributions [NI]
• 44-102CP Shelf Distributions [CP]
• 45-106 Prospectus and Registration Exemptions [NI] - For financial years beginning before January 1, 2011
• 45-106CP Prospectus and Registration Exemptions [CP]
• 45-106F2 Offering Memorandum for Non-Qualifying Issuers [F] - For financial years beginning before January 1, 2011
• 45-106F3 Offering Memorandum for Qualifying Issuers [F] - For financial years beginning before January 1, 2011