Issuer-related instruments, policies and notices
Find related instruments, policies and notices here.
Part I – Procedure and Related Matters
- Multilateral Instrument 11-102 – Passport System
- National Policy 11-202 – Process for Prospectus Reviews in Multiple Jurisdictions
- National Policy 11-203 – Process for Exemptive Relief Applications in Multiple Jurisdictions
- CSA Staff Notice 11-326 – Cyber Security
- CSA Staff Notice 11-332 – Cyber Security
- CSA Staff Notice 11-336 - Summary of CSA Roundtable on Response to Cyber Security Incidents
- OSC Rule 11-501 - Electronic Delivery of Documents to the Ontario Securities Commission
- OSC Staff Notice 11-742 - The Securities Advisory Committee to the OSC
- National Instrument 13-103 – System for Electronic Document Analysis and Retrieval + (SEDAR+)
- CSA Staff Notice 13-315 (Revised) – Securities Regulatory Authority Closed Dates 2017
- OSC Rule 13-502 - Fees
- National Instrument 14-101 - Definitions
- OSC Rule 14-501 - Definitions
- OSC Notice 15-701 – Meetings with a Commissioner regarding a Prospectus or an Application for Exemption or Registration
Part IV – Distribution Requirements
- National Instrument 41-101 - General Prospectus Requirements
- National Policy 41-201 - Income Trusts and Other Indirect Offerings
- CSA Staff Notice 41-305 – Share Structure Issues – Initial Public Offerings
- CSA Staff Notice 41-307 – Corporate Finance Prospectus Guidance – Concerns regarding an issuer’s financial condition and the sufficiency of proceeds from a prospectus offering
- OSC Policy 41-601 Capital Pool Companies
- OSC Staff Notice 41-701 – Issuance of Receipts for Preliminary Prospectuses and Prospectuses
- OSC Staff Notice 41-702 – Prospectus Practice Directive #1 – Personal Information Forms and Other Procedural Matters regarding Preliminary Prospectus Filings
- OSC Staff Notice 41-703 – Corporate Finance Prospectus Practice Directive #2 – Exemption from Certain Prospectus Requirements to be Evidenced by a Receipt
- National Instrument 43-101 – Standards of Disclosure for Mineral Projects
- CSA Staff Notice 43-306 - Technical Reports Filed for Prospectus Offerings
- CSA Staff Notice 43-307 – Mining Technical Reports – Preliminary Economic Assessments
- CSA Staff Notice 43-308 (Revised) - Professional Associations under NI 43-101 Standards of Disclosure for Mineral Projects
- CSA Staff Notice 43-309 - Review of Website Investor Presentations by Mining Issuers
- OSC Staff Notice 43-702 – Review Time Frames for “Equity Line” Short Form Prospectuses
- OSC Staff Notice 43-704 - Mineral Brine Projects and National Instrument 43-101 Standards of Disclosure for Mineral Projects
- OSC Staff Notice 43-705 - Report on Staff’s Review of Technical Reports by Ontario Mining Issuers
- National Instrument 44-101 - Short Form Prospectus Distributions
- National Instrument 44-102 - Shelf Distributions
- National Instrument 44-103 - Post-Receipt Pricing
- CSA Staff Notice 44-304 - Linked Notes Distributed under Shelf Prospectus System
- CSA Staff Notice 44-305 – 2015 Update – Structured Notes Distributed Under the Shelf Prospectus System
- CSA Staff Notice 45-307 – Regulatory Developments Regarding Securitization
- National Policy 46-201 - Escrow for Initial Public Offerings
- CSA Staff Notice 46-307 - Cryptocurrency Offerings
- National Policy 47-201 - Trading Securities Using the Internet and Other Electronic Means
- OSC Rule 48-501 – Trading During Distributions, Formal Bids and Share Exchange Transactions
Part V – Ongoing Requirements for Issuers and Insiders
- National Instrument 51-101 - Standards of Disclosure for Oil and Gas Activities
- National Instrument 51-102 - Continuous Disclosure Obligations
- National Policy 51-201 – Disclosure Standards
- CSA Staff Notice 51-309 (REVISED) - National Instrument 51-101 - Standards of Disclosure for Oil and Gas Activities – Acceptance of Certain Professional Boards as a “Professional Organization”
- CSA Staff Notice 51-324 – (Revised) Glossary to NI 51-101 Standards of Disclosure for Oil and Gas Activities
- CSA Staff Notice 51-327 - (Revised) Guidance on Oil and Gas Disclosure
- CSA Staff Notice 51-330 – Guidance Regarding the Application of Forward-Looking Information Requirements Under National Instrument 51-102 - Continuous Disclosure Obligations
- CSA Staff Notice 51-333 – Environmental Reporting Guidance
- Multilateral CSA Staff Notice 51-338 - Continuous Disclosure and Prospectus Requirements Relating to Documents Prepared under the U.S. Securities and Exchange Act of 1934
- CSA Staff Notice 51-342 -Staff Review of Issuers Entering Into Medical Marijuana Business Opportunities
- CSA Staff Notice 51-345 - Disclosure of Abandonment and Reclamation Costs in National Instrument 51-101 Standards of Disclosure for Oil and Gas Activities and Related Forms
- Multilateral Staff Notice 51-347 - Disclosure of Cyber Security Risks and Incidents
- CSA Staff Notice 51-348 - Staff’s Review of Social Media Used by Reporting Issuers
- CSA Multilateral Staff Notice 51-349 - Report on the Review of Investment Entities and Guide for Disclosure Improvements
- CSA Staff Notice 51-352 (Revised) - Issuers with U.S. Marijuana-Related Activities
- CSA Staff Notice 51-353 -Update on CSA Consultation Paper 51-404 Considerations for Reducing Regulatory Burden for Non-Investment Fund Reporting Issuers
- CSA Staff Notice 51-354 - Report on Climate Change-Related Disclosure Project
- CSA Staff Notice 51-365 Continuous Disclosure Review Program Activities for the Fiscal Years Ended March 31, 2024 and March 31, 2023
- CSA Consultation Paper 51-404 - Considerations for Reducing Regulatory Burden for Non-Investment Fund Reporting Issuers
- OSC Staff Notice 51-711 (Revised) – Refilings And Corrections of Errors
- OSC Staff Notice 51-713 – Report on Staff’s Review of MD&A
- OSC Staff Notice 51-716 – Environmental Reporting
- OSC Staff Notice 51-718 – Key Considerations relating to an Auditor’s Involvement with Interim Financial Reports
- OSC Staff Notice 51-719 – Emerging Market Issuer Review
- OSC Staff Notice 51-720 – Issuer Guide for Companies Operating in Emerging Markets
- OSC Staff Notice 51-721 – Forward-Looking Information Disclosure
- OSC Staff Notice 51-722 – Report on a Review of Mining Issuers’ Management’s Discussion and Analysis and Guidance
- OSC Staff Notice 51-723 – Report on Staff’s Review of Related Party Transaction Disclosure and Guidance on Best Practices
- OSC Staff Notice 51-724 – Report on Staff’s Review of REIT Distributions Disclosure
- National Instrument 52-107 – Acceptable Accounting Principles and Auditing Standards
- National Instrument 52-108 – Auditor Oversight
- National Instrument 52-109 – Certification of Disclosure in Issuers’ Annual and Interim Filings
- National Instrument 52-110 – Audit Committees
- CSA Staff Notice 52-306 (Revised) – Non-GAAP Financial Measures
- CSA Staff Notice 52-329 - Distribution Disclosures and Non-GAAP Financial Measures in the Real Estate Industry
- CSA Consultation Paper 52-403 - Auditor Oversight Issues in Foreign Jurisdictions
- CSA Consultation Paper 52-404 - Approach to Director and Audit Committee Member Independence
- OSC Staff Notice 52-719 – Going Concern Disclosure Review
- OSC Staff Notice 52-722 – Report on Staff’s Review of Non-GAAP Financial Measures and Additional GAAP Measures
- OSC Staff Notice 52-723 – Office of the Chief Accountant Financial Reporting Bulletin 2016
- OSC Rule 56-501 – Restricted Shares
- National Instrument 58-101 – Disclosure of Corporate Governance Practices
- National Policy 58-201 - Corporate Governance Guidelines
- CSA Multilateral Staff Notice 58-307 – Staff Review of Women on Boards and in Executive Officer Positions – Compliance with NI 58-101 – Disclosure of Corporate Governance Practices
- CSA Multilateral Staff Notice 58-308 -Staff Review of Women on Boards and in Executive Officer Positions – Compliance with NI 58-101 - Disclosure of Corporate Governance Practices
- CSA Multilateral Staff Notice 58-309 - Staff Review of Women on Boards and in Executive Officer Positions – Compliance with NI 58-101 - Disclosure of Corporate Governance Practices
Part VI – Take-Over Bids and Special Transactions
- Multilateral Instrument 61-101 - Protection of Minority Security Holders in Special Transactions
- Multilateral CSA Staff Notice 61-302 - Staff Review and Commentary on Multilateral Instrument 61-101 Protection of Minority Security Holders in Special Transactions
- National Instrument 62-103 - The Early Warning System and Related Take-Over Bid and Insider Reporting Issues
Part VII – Securities Transactions Outside of Jurisdiction
- National Instrument 71-101 – The Multijurisdictional Disclosure System
- OSC Rule 71-801 - Implementing the Multijurisdictional Disclosure System
- OSC Rule 72-503 - Distributions Outside Canada, including Form 72-503F Report of Distributions Outside Canada and Companion Policy 72-503 Distributions Outside Canada