51-102 - Continuous Disclosure Obligation [NI - Rescinded] - For financial years beginning on or after January 1, 2011
Published Date: | 2010-12-30 |
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Effective Date: | 2011-01-01 |
Rescinded Date: | 2011-10-31 |
Document(s): |
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Concurrently Published:
- 51-102CP - Continuous Disclosure Obligation [CP - Rescinded] - For financial years beginning on or after January 1, 2011
- 51-102F1 - Management’s Discussion & Analysis [F - Rescinded] - For financial years beginning on or after January 1, 2011
- 51-102F2 - Annual Information Form [F - Rescinded] - For financial years beginning on or after January 1, 2011
- 51-102F4 - Business Acquisition Report [F - Rescinded
- 51-102F5 - Information Circular [F - Rescinded] - For financial years beginning on or after January 1, 2011
- 51-102F6 - Statement of Executive Compensation (in respect of financial years ending on or after December 31, 2008) [F- Rescinded] - For financial years beginning on or after January 1, 2011
- BCN 2010/42 - Adoption of National Instrument 52-107 Acceptable Accounting Principles and Auditing Standards and amendments to various securities rules in connection with Canada’s changeover to IFRS [BCN]
This is an unofficial consolidation of National Instrument 51-102 Continuous Disclosure Obligations reflecting amendments made effective January 1, 2011 in connection with Canada’s changeover to IFRS. The amendments apply for financial periods relating to financial years beginning on or after January 1, 2011. This document is for reference purposes only and is not an official statement of the law. |
PART 1 DEFINITIONS AND INTERPRETATION
1.1 Definitions and Interpretation
PART 2 APPLICATION
2.1 Application
PART 3 LANGUAGE OF DOCUMENTS
3.1 French or English
3.2 Filings Translated into French or English
PART 4 FINANCIAL STATEMENTS
4.1 Comparative Annual Financial Statements and Audit
4.2 Filing Deadline for Annual Financial Statements
4.3 Interim Financial Report
4.4 Filing Deadline for an Interim Financial Report
4.5 Approval of Financial Statements
4.6 Delivery of Financial Statements
4.7 Filing of Financial Statements After Becoming a Reporting Issuer
4.8 Change in Year-End
4.9 Change in Corporate Structure
4.10 Reverse Takeovers
4.11 Change of Auditor
PART 4A FORWARD-LOOKING INFORMATION
4A.1 Application
4A.2 Reasonable Basis
4A.3 Disclosure
PART 4B FOFI AND FINANCIAL OUTLOOKS
4B.1 Application
4B.2 Assumptions
4B.3 Disclosure
PART 5 MANAGEMENT’S DISCUSSION & ANALYSIS
5.1 Filing of MD&A
5.2 Filing of MD&A for SEC Issuers
5.3 Additional Disclosure for Venture Issuers Without Significant Revenue
5.4 Disclosure of Outstanding Share Data
5.5 Approval of MD&A
5.6 Delivery of MD&A
5.7 Additional Disclosure for Reporting Issuers with Significant Equity Investees
5.8 Disclosure Relating to Previously Disclosed Material Forward-Looking Information
PART 6 ANNUAL INFORMATION FORM
6.1 Requirement to File an AIF
6.2 Filing Deadline for an AIF
6.3 [Repealed]
PART 7 MATERIAL CHANGE REPORTS
7.1 Publication of Material Change
PART 8 BUSINESS ACQUISITION REPORT
8.1 Interpretation and Application
8.2 Obligation to File a Business Acquisition Report and Filing Deadline
8.3 Determination of Significance
8.4 Financial Statement Disclosure for Significant Acquisitions
8.5 [Repealed]
8.6 Exemption for Significant Acquisitions Accounted for Using the Equity Method
8.7 [Repealed]
8.8 Exemption for Significant Acquisitions if Financial Year End Changed
8.9 Exemption from Comparatives if Financial Statements Not Previously Prepared
8.10 Acquisition of an Interest in an Oil and Gas Property
8.11 Exemption for Multiple Investments in the Same Business
PART 9 PROXY SOLICITATION AND INFORMATION CIRCULARS
9.1 Sending of Proxies and Information Circulars
9.2 Exemptions from Sending Information Circular
9.3 Filing of Information Circulars and Proxy-Related Material
9.3.1 Content of Information Circular
9.4 Content of Form of Proxy
9.5 Exemption
PART 10 RESTRICTED SECURITY DISCLOSURE
10.1 Restricted Security Disclosure
10.2 Dissemination of Disclosure Documents to Holder of Restricted Securities
10.3 Exemptions for Certain Reporting Issuers
PART 11 ADDITIONAL FILING REQUIREMENTS
11.1 Additional Disclosure Requirements
11.2 Change of Status Report
11.3 Voting Results
11.4 Financial Information
11.5 Re-filing Documents
11.6 Executive Compensation Disclosure for Certain Reporting Issuers
PART 12 FILING OF CERTAIN DOCUMENTS
12.1 Filing of Documents Affecting the Rights of Securityholders
12.2 Filing of Material Contracts
12.3 Time for Filing of Documents
PART 13 EXEMPTIONS
13.1 Exemptions from this Instrument
13.2 Existing Exemptions
13.3 Exemption for Certain Exchangeable Security Issuers
13.4 Exemption for Certain Credit Support Issuers
PART 14 EFFECTIVE DATE AND TRANSITION
14.1 Effective Date
14.2 Transition
14.3 Transition – Interim Financial Report