51-102CP - Continuous Disclosure Obligations [CP Blackline Amendment - Lapsed]
Published Date: | 2006-12-22 |
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Effective Date: | 2006-12-29 |
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 Length of 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 Unaudited Comparatives in AnnualAudits 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 FILINGDISCLOSURE 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 FILING REQUIREMENTS FOR CHANGES IN THE YEAR ENDAPPENDIX B 23
FINANCIAL STATEMENTS REQUIRED IN A BUSINESS ACQUISITION REPORT 23