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Securities instruments | Deloitte CFR

You can find more about key securities instruments for issuers by selecting the item you are interested in from the following table or from the left navigation where we have categorized the standards by broad categories.

Title Description Date issued
54-101, Communication with Beneficial Owners of Securities of a Reporting Issuer This Instrument provides a procedure to enable a reporting issuer to send security holder materials, including proxy-related materials and annual reports, to beneficial owners of its securities who are not registered holders of its securities, and to impose obligations on various parties in the security holder communication process. Jan 26, 2017
55-104, Insider Reporting Requirements and Exemptions This Instrument sets out the main insider reporting requirements and exemptions for insiders of reporting issuers. Jan 22, 2010
58-101, Disclosure of Corporate Governance Practices This Instrument requires an issuer to disclose the corporate governance practices it has adopted. Dec 15, 2016
58-201, Corporate Governance Guidelines This Policy provides guidance on corporate governance practices. Apr 15, 2005
62-103, The Early Warning System and Related Take-Over Bid and Insider Reporting Issues The primary purpose of the Canadian standard is to provide exemptions from the early warning requirements, the insider reporting requirement, and related provisions to certain institutional investors that have a "passive intent" with respect to their ownership or control of securities of reporting issuers and to permit those persons to disaggregate securities that they own or control for purposes of those requirements in certain circumstances. Feb 25, 2016
62-104, Take-Over Bids and Issuer Bids Currently, Regulation 62-104 governs take-over bids and issuer bids in all jurisdictions of Canada, except Ontario. Feb 25, 2016
62-203, Take-Over Bids and Issuer Bids Regulation 62-104 Take-Over Bids and Issuer Bids governs take-over bids and issuer bids in all jurisdictions of Canada, except Ontario, and has been implemented as a rule or regulation in all jurisdictions, except Ontario. Feb 25, 2016
71-101, The Multijurisdictional Disclosure System The multijurisdictional disclosure system (MJDS) was adopted by the Securities and Exchange Commission (SEC) and the Canadian provincial securities regulators in an effort to reduce the barriers to cross-border financings between Canada and the United States. Nov 01, 1998
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. Oct 04, 2018
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. Oct 04, 2018
81-106, Investment Fund Continuous Disclosure This instrument sets out the continuous disclosure obligations of mutual funds that are reporting issuers. Jun 19, 2014
Extractive Sector Transparency Measures Act (ESTMA) The Extractive Sector Transparency Measures Act (the “Act” or “ESTMA”) came into effect on June 1, 2015, such that extractive sector entities subject to the Act, are required to report annually on payments made to governments in Canada and abroad for fiscal years beginning after June 1, 2015. The Act delivers on Canada’s international commitments to contribute to the global efforts to increase transparency and deter corruption in the extractive sector. Mar 01, 2016
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. Jan 31, 2018

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.