Securities Law

81-106 - Investment Fund Continuous Disclosure [NI - Rescinded]

Published Date: 2008-06-27
Effective Date: 2008-07-04
Rescinded Date: 2008-09-08
Document(s):

Concurrently Published:

PART 1 - DEFINITIONS AND APPLICATIONS
1.1 Definitions
1.2 Application
1.3 Interpretation
1.4 Language of Documents

PART 2 - FINANCIAL STATEMENTS
2.1 Comparative Annual Financial Statements and Auditor's Report
2.2 Filing Deadline for Annual Financial Statements
2.3 Interim Financial Statements
2.4 Filing Deadline for Interim Financial Statements
2.5 Approval of Financial Statements
2.6 Acceptable Accounting Principles
2.7 Acceptable Auditing Standards
2.8 Acceptable Auditors
2.9 Change in Year End
2.10 Change in Legal Structure
2.11 Filing Exemption for Mutual Funds that are Non-Reporting Issuers
2.12 Disclosure of Auditor Review of Interim Financial Statements

PART 3 - FINANCIAL DISCLOSURE REQUIREMENTS
3.1 Statement of Net Assets
3.2 Statement of Operations
3.3 Statement of Changes in Net Assets
3.4 Statement of Cashflows
3.5 Statement of Investment Portfolio
3.6 Notes to Financial Statements
3.7 Inapplicable Line Items
3.8 Disclosure of securities lending transactions
3.9 Disclosure of repurchase transactions
3.10 Disclosure of reverse repurchase transactions
3.11 Scholarship plans

PART 4 - MANAGEMENT REPORTS OF FUND PERFORMANCE
4.1 Application
4.2 Filing of management reports of fund performance
4.3 Filing of annual management report of fund performance for an investment fund that is a scholarship plan
4.4 Contents of management reports of fund performance
4.5 Approval of management reports of fund performance

PART 5 - DELIVERY OF FINANCIAL STATEMENTS AND MANAGEMENT REPORTS OF FUND PERFORMANCE
5.1 Delivery of certain continuous disclosure documents
5.2 Sending according to standing instructions
5.3 Sending According To Annual Instructions
5.4 General
5.5 Websites

PART 6 - QUARTERLY PORTFOLIO DISCLOSURE
6.1 Application
6.2 Preparation and dissemination

PART 7 - BINDING AND PRESENTATION
7.1 Binding of financial statements and management reports of fund performance
7.2 Multiple class investment funds

PART 8 - INDEPENDENT VALUATIONS FOR LABOUR SPONSORED OR VENTURE CAPITAL FUNDS
8.1 Application
8.2 Exemption from requirement to disclose individual current values for venture investments
8.3 Disclosure concerning independent valuator
8.4 Content of independent valuation
8.5 Independent valuator's consent

PART 9 - ANNUAL INFORMATION FORM
9.1 Application
9.2 Requirement to file annual information form
9.3 Filing deadline for annual information form
9.4 Preparation and content of annual information form

PART 10 - PROXY VOTING DISCLOSURE FOR PORTFOLIO SECURITIES HELD
10.1 Application
10.2 Requirement to establish policies and procedures
10.3 Proxy voting record
10.4 Preparation and availability of proxy voting record

PART 11 - MATERIAL CHANGE REPORTS
11.1 Application
11.2 Publication of material change

PART 12 - PROXY SOLICITATION AND INFORMATION CIRCULARS
12.1 Applications
12.2 Sending of proxies and information circulars
12.3 Exemption
12.4 Compliance with National Instrument 51-102

PART 13 - CHANGE OF AUDITOR DISCLOSURE
13.1 Application
13.2 Change of auditor

PART 14 - CALCULATION OF NET ASSET VALUE
14.1 Application
14.2 Calculation, frequency and currency
14.3 Portfolio transactions.
14.4 Capital transactions

PART 15 - CALCULATION OF MANAGEMENT EXPENSE RATIO
15.1 Calculation of management expense ratio
15.2 Fund of funds calculation

PART 16 - ADDITIONAL FILING REQUIREMENTS
16.1 Application
16.2 Additional filing requirements
16.3 Voting results
16.4 Filing of material contracts

PART 17 - EXEMPTIONS
17.1 Exemption

PART 18 - EFFECTIVE DATE AND TRANSITION
18.1 Effective date
18.2 Transition
18.3 Filing of financial statements and management reports of fund performance
18.4 Filing of annual information form
18.5 Initial delivery of annual management report of fund performance
18.6 Existing exemptions

FORM 81-106F1