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Securities instruments effective in 2020 and beyond | Deloitte CFR


The following standards have been issued or amended on or after January 1, 2020:

Title Description Effective Date
43-310, Confidential Pre-File Review of Prospectuses (for non-investment fund issuers) Issuers across Canada will now be able to submit their prospectuses for confidential review by securities regulators before publicly filing them Effective March 5, 2020
45-110, Start-up Crowdfunding Registration and Prospectus Exemptions On June 23, 2021, the Canadian Securities Administrators (CSA) adopted harmonized rules for securities crowdfunding. The new National Instrument 45-110, Start-up Crowdfunding Registration and Prospectus Exemptions, introduces a single, uniform set of rules that replaces and enhances the requirements currently in effect in Alberta, British Columbia, Manitoba, New Brunswick, Nova Scotia, Ontario, Québec and Saskatchewan. September 21, 2021, ex¬cept for sub¬se¬quent amend¬ments.
52-112, Non-GAAP and Other Financial Measures Disclosure The Canadian Securities Administrators published disclosure requirements for issuers that disclose non-GAAP and other financial measures on a voluntary basis. Effective August 25, 2021
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. The IFRS Taxonomy 2021 is consistent with IFRS Standards as issued by the IASB at January 1, 2021, including those issued but not yet effective.

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.