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Amendments to National Instrument 81-106: Investment Funds Transitioning to IFRS [Completed]

Issued in October 2013.

Transitional provisions:

Investment funds must apply the changes for financial years beginning on or after January 1, 2014.

Last updated:

October 2013


Initially proposed in 2009, the IFRS-related amendments to NI 81-106 were deferred and not finalized at the time securities legislation was first changed (to accommodate the transition to IFRS by registrants and reporting issuers other than investment funds for financial years beginning on or after January 1, 2011).

The final amendments published on October 3, 2013 reflect comments received on the 2009 proposal, additional stakeholder consultations and further IASB developments related to investment funds. The changes impact investment fund requirements relating to the presentation of financial statements and terminology to reflect the transition to IFRS.

Recent activities

October 2013

On October 3, 2013, the CSA published the final amendments to National Instrument 81-106, Investment Fund Continuous Disclosure, its Companion Policy and related amendments with respect to investment funds transitioning to IFRS.

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