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41-101, General Prospectus Requirements
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This Instrument harmonizes the general prospectus requirements across Canada. |
Provided all necessary Ministerial approvals are obtained, the amendments will come into force on March 8, 2017. There will be a phased implementation of the requirements. Effective September 1, 2017, ETFs will be required to produce and file an ETF Facts and make it available on the ETF’s or the ETF manager’s website. Dealer delivery obligations related to the ETF Facts will come into effect on December 10, 2018. Subject to Ministerial Approval where required, most of these amendments will come into force on January 5, 2022, and the remainder on January 6, 2022. |
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45-106, Prospectus Exemptions
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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. Effective September 14, 2005, except for subsequent amendments. Provided all necessary Ministerial approvals are obtained, the amendments will come into force on November 21, 2022. Provided all necessary ministerial approvals are obtained, the Amendments will come into force on March 8, 2023. |
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52-108, Auditor Oversight
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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. |
The amendments are effective on September 30, 2014. Provided all necessary ministerial approvals are obtained, the amendments will come into force on March 30, 2022. |
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81-101, Mutual Funds Prospectus Disclosure
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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. Subject to Ministerial Approval where required, most of these amendments will come into force on January 5, 2022, and the remainder on January 6, 2022. |
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81-102, Investment Funds
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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. Subject to Ministerial Approval where required, most of these amendments will come into force on January 5, 2022, and the remainder on January 6, 2022. |
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81-106, Investment Fund Continuous Disclosure
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This instrument sets out the continuous disclosure obligations of mutual funds that are reporting issuers. |
The amendments come into force on September 22, 2014, and are subject to certain transition periods. Subject to Ministerial Approval where required, most of these amendments will come into force on January 5, 2022, and the remainder on January 6, 2022. |
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81-107, Independent Review Committee for Investment Funds
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This instrument requires every public investment fund to have a fully independent body, called an Independent Review Committee, whose role is to oversee all decisions involving an actual or perceived conflict of interest faced by the fund manager in the operation of the fund. The instrument sets out an independent oversight regime for all publicly offered investment funds that is intended to improve investment fund governance in Canada. |
The instrument is effective November 10, 2006. Subject to Ministerial Approval where required, most of these amendments will come into force on January 5, 2022, and the remainder on January 6, 2022. |
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81-336 Guidance on Crypto Asset Investment Funds that are Reporting Issuers
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The Canadian Securities Administrators (CSA) published CSA Staff Notice 81-336 Guidance on Crypto Asset Investment Funds that are Reporting Issuers, to help fund managers understand and comply with securities law requirements for public investment funds holding crypto assets (public crypto asset funds). |
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XBRL (eXtensible Business Reporting Language) and Related Taxonomies
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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. The IFRS Taxonomy 2022 is consistent with IFRS Standards as issued by the IASB at January 1, 2022, including those issued but not yet effective. |
