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Securities instruments effective in 2018 and beyond | Deloitte CFR


The following standards have been issued or amended on or after January 1, 2018:

Title Description Effective Date
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. The amendment is effective October 4, 2018.
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. The amendments, other than the custody amendments, come into force on December 4, 2017. The custody amendments come into force on June 4, 2018.
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. November 30, 2001, except for subsequent amendments.
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. The amendments will come into force on October 5, 2018.
81-101, Mutual Funds Prospectus Disclosure This instrument governs the information that mutual funds must provide in accordance with prospectus requirements under Canadian securities legislation. The amendments and related changes come into effect on January 3, 2019.
81-102, Investment Funds This standard governs the activities of any mutual fund that offers or has offered securities under a prospectus or simplified prospectus for so long as the mutual fund remains a reporting issuer. This includes its investment activities, the sale and redemption of its securities and its financial statement requirements. The amendments and related changes come into effect on January 3, 2019.
XBRL (eXtensible Business Reporting Language) and Related Taxonomies XBRL is an XML-based computer software language that is developed specifically for the automation of business information requirements, such as the preparation, sharing and analysis of financial reports, statements, and audit schedules. Effective for the fiscal period ending on or after December 15, 2017.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.