Securities Law

51-102CP - Continuous Disclosure Obligations [CP - Rescinded]

Published Date: 2007-12-21
Effective Date: 2007-12-31
Document(s):

Concurrently Published:

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 4A         FORWARD-LOOKING INFORMATION

4A.1                Application

4A.2                Reasonable Basis

4A.3                Material Forward-Looking Information

4A.4                Location of Disclosure

4A.5                Disclosure of Cautionary Language and Material Risk Factors

4A.6                Disclosure of Material Factors or Assumption

4A.7                Date of Assumptions

4A.8                Time Period

4A.9                FOFI

 

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

5.5                   Previously Disclosed Material Forward-Looking Information

 

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

9.2                   Prospectus-level Disclosure in Certain Information Circulars

 

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