51-102CP - Continuous Disclosure Obligations [CP - Rescinded]

Table of Contents

PART 1 INTRODUCTION AND DEFINITIONS
1.1  Introduction and Purpose
1.2  Filing Obligations
1.3  Corporate Law Requirements
1.4  Definitions
1.5  Plain Language Principles
1.6  Signature and Certificates
1.7  Audit Committees
1.8  Acceptable Accounting Principles, Auditing Standards and Reporting Currency
1.9  Ordinary Course of Business
1.10  Material Deficiencies

PART 2 FOREIGN ISSUERS AND INVESTMENT FUNDS
2.1  Foreign Issuers
2.2  Investment Funds

PART 3 FINANCIAL STATEMENTS
3.1  Financial Year
3.2  Audit of Comparative Annual Financial Statements
3.3  Filing Deadline for Annual Financial Statements and Auditor's Report
3.4  Auditor Involvement with Interim Financial Statements
3.5  Delivery of Financial Statements
3.6  Comparative Interim Financial Information After Becoming a Reporting Issuer
3.7  Change in Year-End
3.8  Reverse Takeovers
3.9  Change in Corporate Structure
3.10  Change of Auditor

PART 4 DISCLOSURE OF FINANCIAL INFORMATION
4.1  Disclosure of Financial Results
4.2  Non-GAAP Financial Measures

PART 5 MD&A
5.1  Delivery of MD&A
5.2  Additional Information for Venture Issuers Without Significant Revenue
5.3  Disclosure of Outstanding Share Data
5.4  Additional Disclosure for Equity Investees

PART 6 AIF
6.1  Additional and Supporting Documentation
6.2  AIF Disclosure of Asset-backed Securities

PART 7 MATERIAL CHANGE REPORTS
7.1  Publication of News Release

PART 8 BUSINESS ACQUISITION REPORTS
8.1  Obligations to File a Business Acquisition Report
8.2  Significance Tests
8.3  Optional Significance Tests
8.4  Financial Statements of Related Businesses
8.5  Application of the Significance Tests for Step-By-Step Acquisitions
8.6  Preparation of Divisional and Carve-out Financial Statements
8.7 Preparation of Pro Forma Financial Statements Giving Effect to Significant Acquisitions
8.7.1  Financial Year End Changed
8.8 Relief from the Requirement to Audit Operating Statements of an Oil and Gas Property
8.9 Exemptions From Requirement for Financial Statements in a Business Acquisition Report
8.10  Audits and Auditor Review of Financial Statements of an Acquired Business

PART 9 PROXY SOLICITATION AND INFORMATION CIRCULARS
9.1  Beneficial Owners of Securities

PART 10 ELECTRONIC DELIVERY OF DOCUMENTS
10.1  Electronic Delivery of Documents

PART 11 ADDITIONAL DISCLOSURE REQUIREMENTS
11.1  Additional Filing Requirements
11.2  Re-filing Documents or Re-stating Financial Information

PART 12 FILING OF CERTAIN DOCUMENTS
12.1  Statutory or Regulatory Instruments
12.2  Contracts that Affect the Rights or Obligations of Securityholders
12.3  Filing of Other Material Contracts

PART 13 EXEMPTIONS
13.1  Prior Exemptions and Waivers

APPENDIX A - EXAMPLES OF FILINGS REQUIREMENTS FOR CHANGES IN THE YEAR END