News & Analysis as of

Financial Statements Canadian Securities Administration Canada

Blake, Cassels & Graydon LLP

Modèle d’accès aux prospectus des émetteurs assujettis qui ne sont pas des fonds d’investissement : modifications définitives

Le 11 janvier 2024, les Autorités canadiennes en valeurs mobilières (les « ACVM ») ont publié la version définitive des modifications au Règlement 41-101 sur les obligations générales relatives au prospectus, au Règlement...more

Stikeman Elliott LLP

CSA Announce Final Amendments to Implement an “Access Equals Delivery” Model for Prospectuses of Non-Investment Fund Reporting...

Stikeman Elliott LLP on

On January 11, 2024, the Canadian Securities Administrators (“CSA”) announced final amendments and changes to implement an "access equals delivery" model for prospectuses of non-investment fund reporting issuers (the “Access...more

Blake, Cassels & Graydon LLP

CSA Finalizes Amendments to Implement Access Model for Prospectuses of Non-Investment Fund Reporting

On January 11, 2024, the Canadian Securities Administrators (CSA) published in final form amendments and changes to National Instrument 41-101 – General Prospectus Requirements, National Instrument 44-101 – Short Form...more

Blake, Cassels & Graydon LLP

CSA Provides Update on Upcoming Transition to SEDAR+ (Updated)

In a notice published on July 17, 2023, the Canadian Securities Administrators (CSA) announced the publication of exemptions from certain filing requirements on the System for Electronic Data Analysis and Retrieval + (SEDAR+)...more

Blake, Cassels & Graydon LLP

Les ACVM font le point sur le transfert vers SEDAR+

Dans un avis publié le 11 mai 2023, les Autorités canadiennes en valeurs mobilières (les « ACVM ») ont annoncé la publication de dispenses de certaines obligations de dépôt au moyen du Système électronique de données,...more

Blake, Cassels & Graydon LLP

CSA Provides Update on Upcoming Transition to SEDAR+

In a notice published on May 11, 2023, the Canadian Securities Administrators (CSA) announced the publication of exemptions from certain filing requirements on the System for Electronic Data Analysis and Retrieval + (SEDAR+)...more

Bennett Jones LLP

Continuous Disclosure Recommendations Resulting from CSA Biennial Review

Bennett Jones LLP on

On November 3, 2022, the Canadian Securities Administrators (CSA) published its biennial report on issuer compliance with continuous disclosure obligations - Staff Notice 51-364 (Staff Notice), which covers fiscal years ended...more

Blake, Cassels & Graydon LLP

ACVM : Nouvelles indications quant à la conformité au règlement sur l’information concernant les mesures financières non conformes...

Le 3 novembre 2022, les Autorités canadiennes en valeurs mobilières (les « ACVM ») ont publié l’Avis 51-364 du personnel des ACVM (l’« Avis 51-364 »), lequel présente un sommaire des résultats des examens de l’information...more

Blake, Cassels & Graydon LLP

CSA Provides Guidance on Compliance with Non-GAAP Financial Measures Rule

On November 3, 2022, the Canadian Securities Administrators (CSA) published CSA Staff Notice 51-364 (the Report) to summarize the results of continuous disclosure reviews conducted by CSA staff over the two years ending March...more

Stikeman Elliott LLP

CSA Propose “Access Equals Delivery” Model For Prospectuses and Certain Continuous Disclosure Documents

Stikeman Elliott LLP on

The Canadian Securities Administrators (CSA) proposal to permit electronic delivery, published on April 7, 2022, is intended to modernize the way documents are made available to investors while also reducing the costs borne...more

Bennett Jones LLP

CSA Seeks Comments on "Access Equals Delivery" Model for Prospectuses, Financial Statements and MD&A

Bennett Jones LLP on

The Canadian Securities Administrators (CSA) have published for comment proposed amendments to implement an "access equals delivery" model (AED model) to generally permit electronic delivery of prospectuses, financial...more

Blake, Cassels & Graydon LLP

Mesures financières non conformes aux PCGR et autres mesures financières : les ACVM publient leur règlement définitif

Le 27 mai 2021, les Autorités canadiennes en valeurs mobilières (les « ACVM ») ont publié les versions définitives du Règlement 52-112 sur l’information concernant les mesures financières non conformes aux PCGR et d’autres...more

Blake, Cassels & Graydon LLP

CSA Publishes Final Non-GAAP and Other Financial Measures Rule

On May 27, 2021, the Canadian Securities Administrators (CSA) published the final forms of National Instrument 52-112 Non-GAAP and Other Financial Measures Disclosure (NI 52-112) and its related companion policy (the...more

Blake, Cassels & Graydon LLP

Les ACVM proposent de réduire le fardeau réglementaire au moyen de réformes des obligations d'information continue

Dans le cadre de son initiative en cours sur la réduction du fardeau réglementaire (consultez notre Bulletin Blakes d’avril 2018 intitulé Les ACVM annoncent des projets afin de réduire le fardeau réglementaire des sociétés...more

Blake, Cassels & Graydon LLP

So Hard Done By? CSA Proposes to Reduce Burden with Continuous Disclosure Reforms

In furtherance of their ongoing burden reduction initiative (see our April 2018 Blakes Bulletin: CSA Announce Policy Projects to Reduce Regulatory Burden for Public Companies), the Canadian Securities Administrators (CSA)...more

Blake, Cassels & Graydon LLP

ACVM : Du nouveau concernant la présentation de l’information fournie par les émetteurs quant à l’incidence de la COVID‑19

Le 25 février 2021, les Autorités canadiennes en valeurs mobilières (les « ACVM ») ont publié l’Avis 51-362 du personnel des ACVM, Examen par le personnel de l’information relative à la COVID-19 et indications destinées à...more

Blake, Cassels & Graydon LLP

CSA Provides Further Guidance on COVID-19 Disclosures by Issuers

On February 25, 2021, the Canadian Securities Administrators (CSA) released CSA Staff Notice 51-362 - Staff Review of COVID-19 Disclosures and Guide for Disclosure Improvements (Notice). The Notice summarizes key findings...more

Bennett Jones LLP

Changes Coming to Non-GAAP and Other Financial Measures Disclosures Regime

Bennett Jones LLP on

On September 6, 2018, the Canadian Securities Administrators (CSA) published a Notice and Request for Comment (the "Notice") regarding Proposed National Instrument 52-112 Non-GAAP and Other Financial Measures Disclosure (the...more

Blake, Cassels & Graydon LLP

CSA Proposes Non-GAAP Financial Measures Rule

The Canadian Securities Administrators (CSA) recently issued a request for comment on proposed National Instrument 52-112 Non-GAAP and Other Financial Measures Disclosure (Proposed Instrument), which would provide binding...more

Blake, Cassels & Graydon LLP

CSA Highlight Common Deficiencies in Continuous Disclosure

The Canadian Securities Administrators (CSA) have released CSA Staff Notice 51-355 – Continuous Disclosure Review Program Activities for the fiscal years ended March 31, 2016 and March 31, 2017 (Notice), summarizing the...more

20 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide