81-106, Investment Fund Continuous Disclosure
Effective date: |
June 1, 2005, except for subsequent amendments. |
Published by CSA: |
March 11, 2005 |
Overview
This instrument sets out the continuous disclosure obligations of mutual funds that are reporting issuers.
Recent developments
Date |
Development |
Comments |
October 3, 2013 |
The amendments accommodate the transition of financial reporting for investment funds to International Financial Reporting Standards. The amendments will come into force on January 1, 2014. |
|
June 19, 2014 |
Amendments |
These amendments introduce fundamental investment restrictions and operating requirements for non-redeemable investment funds and enhanced disclosure requirements regarding securities lending by all investment funds in Canada. The amendments come into force on September 22, 2014, and are subject to certain transition periods. |
January 6, 2022 |
Amendments to Reduce Regulatory Burden. See Completed Project |
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. There are exemptions available from some of the requirements to give issuers more time to comply. |
Note: The above summary of Recent Developments does not include consequential amendments made as the result of other projects. For further details on the history of this Instrument, please refer to the OSC’s Web site. |
Amendments under consideration
- None