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Securities instruments | Deloitte CFR

You can find more about key securities instruments for issuers by selecting the item you are interested in from the following table or from the left navigation where we have categorized the standards by broad categories.

Title Description Date issued
11-102, Passport System Under the passport system, market participants can generally gain access to markets across Canada by dealing only with their principal regulator and complying with harmonized legislative provisions. Mar 03, 2016
15-601, OSC Policy - Whistleblower Program OSC Policy 15-601 , Whistleblower Program was developed after extensive stakeholder consultation and will be the first paid whistleblower program by a securities regulator in Canada. Oct 04, 2018
25-201, Guidance for Proxy Advisory Firms The Policy Statement provides guidance on recommended practices and disclosure for proxy advisory firms. Apr 30, 2015
31-103, Registration Requirements, Exemptions and Ongoing Registrant Obligations The Regulation and related amendments harmonize, streamline and modernize registration requirements across Canada for firms and individuals who sell securities, offer investment advice or manage investment funds. Jul 27, 2017
41-101, General Prospectus Requirements This Instrument harmonizes the general prospectus requirements across Canada. Dec 08, 2016
43-101, Standards of Disclosure for Mineral Projects This Instrument enhances the accuracy and integrity of public disclosure in the mining sector. Nov 17, 2000
44-101, Short Form Prospectus Distributions The Instrument prescribes conditions for the use of a short form prospectus to distribute securities to the public. Central to the short form prospectus distribution system is the use of a short form prospectus which incorporates by reference, rather than restates, information contained in the issuer's annual information form ("AIF"), financial statements and other continuous disclosure. Sep 03, 2015
44-102, Shelf Distributions This rule establishes a system for the distribution of securities using a shelf prospectus that is available only to issuers qualified under National Instrument 44-101, Short Form Prospectus Distributions. Dec 15, 2000
45-102, Resale of Securities The purpose and substance of National Instrument (NI) 45-102 is to harmonize certain provincial and territorial resale restrictions imposed on subsequent trades of securities initially acquired under an exemption from the prospectus requirement. Mar 31, 2018
45-106, Prospectus Exemptions This Instrument includes prospectus exemptions to facilitate capital raising for business enterprises, particularly start-ups and SMEs, while protecting the interests of investors. Jul 19, 2018
45-108, Crowdfunding The securities regulatory authorities of British Columbia, Saskatchewan, Manitoba, Québec, New Brunswick and Nova Scotia adopted substantially harmonized registration and prospectus exemptions that allow start-up and early stage companies to raise capital in these jurisdictions, subject to certain conditions. Oct 31, 2016
45-501, Ontario Prospectus and Registration Exemptions This Instrument includes Ontario prospectus and registration exemptions to facilitate capital raising or business enterprises, particularly start-ups and SMEs, while protecting the interests of investors. Oct 29, 2015
46-307, CSA Staff Notice Cryptocurrency Offerings the Canadian Securities Administrators published CSA Staff Notice 46-307, Cryptocurrency Offerings, which outlines how securities law requirements may apply to initial coin offerings (ICOs), initial token offerings (ITOs), cryptocurrency investment funds and the cryptocurrency exchanges trading these products. Aug 24, 2017
51-101, Standards of Disclosure for Oil and Gas Activities This instrument establishes a regime of continuous disclosure for reporting issuers engaged in exploring for, developing or producing oil and gas, including the extraction of oil from oil sands or shale. Nov 05, 2015
51-102, Continuous Disclosure Obligations This Instrument sets out the obligations of reporting issuers, other than investment funds, with respect to their continuous disclosure obligations. Jan 14, 2016
52-107, Accounting Principles and Auditing Standards This instrument specifies the accounting and auditing standards to be applied in respect of financial statements filed by reporting issuers. Mar 11, 2005
52-108, Auditor Oversight The main purpose of the Instrument is to contribute to public confidence in the integrity of financial reporting of reporting issuers by promoting high quality, independent auditing. Jul 17, 2014
52-109, Certification of Disclosure in Issuers' Annual and Interim Filings This Statement sets out the requirements for certification of disclosures in filings by certifying officers for all reporting issuers, other than investment funds. Sep 03, 2015
52-110, Audit Committees The purpose of the Instrument is to encourage reporting issuers to establish and maintain strong, effective and independent audit committees. Sep 03, 2015
54-101, Communication with Beneficial Owners of Securities of a Reporting Issuer This Instrument provides a procedure to enable a reporting issuer to send security holder materials, including proxy-related materials and annual reports, to beneficial owners of its securities who are not registered holders of its securities, and to impose obligations on various parties in the security holder communication process. Jan 26, 2017

Correction list for hyphenation

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