51-102, Continuous Disclosure Obligations
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Effective date: |
January 14, 2016, except for subsequent amendments. |
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Published by CSA: |
March 11, 2005 |
Reach out to our 51-102 Specialist |
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Overview
This Instrument sets out the obligations of reporting issuers, other than investment funds, with respect to their continuous disclosure obligations.
Recent developments
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Date |
Development |
Comments |
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November 29, 2012 |
Consequential amendments |
These amendments were made to improve communications between reporting issuers and their shareholders in the proxy voting process. |
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July 17, 2014 |
These amendments result from revised NI 52-108, Auditor Oversight, which alters the ‘triggers’ for when an audit firm must notify securities regulators about significant remedial actions imposed on the firm by the Canadian Public Accountability Board. |
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April 9, 2015 |
Amendments to streamline and tailor disclosure by venture issuers |
These amendments are intended to make the disclosure requirements for venture issuers more suitable and manageable for issuers at their stage of development. The Amendments address continuous disclosure and governance obligations as well as disclosure for prospectus offerings. |
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September 3, 2015 |
Amendments |
The definition of "venture issuer" is amended to recognize "Aequitas NEO Exchange Inc." as a senior exchange. The amendments are effective on November 17, 2015. |
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January 14, 2016 |
Updated version of CSA Staff Notice 52-306 (Revised), Non-GAAP Financial Measures published |
Updated version of CSA Staff Notice 52-306 (Revised), Non-GAAP Financial Measures provides revised guidance on the use of non-GAAP financial measures aimed at ensuring that information disclosure by issuers does not mislead investors. |
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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. |
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