Securities Law & Instruments
Instruments, Rules & Policies
Instruments, rules, policies, and other documents, both proposed and final, are organized into these categories:
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5 - Ongoing Requirements for Issuers and Insiders
- 51-101 - Standards of Disclosure for Oil and Gas Activities
- 51-102 - Continuous Disclosure Obligations
- 51-103 - Ongoing Governance and Disclosure Requirements for Venture Issuers
- 51-106 - Continuous Disclosure Requirements for Securitized Products
- 51-201 - Disclosure Standards
- 51-301 - Conversion of Corporate Issuers to Trusts (Withdrawn by CSA Notice 11-313, February 19, 2010)
- 51-302 and 41-301 - The Year 2000 Challenge Disclosure Issues
- 51-303 - CSA Follow-up of Inadequate Year 2000 Disclosure
- 51-307 - Status of Proposed Continuous Disclosure Rule
- 51-308 - Filing of Management's Discussion and Analysis and National Instrument 51-102 - Continuous Disclosure Obligations [Withdrawn in Notice of Amendments, October 13, 2006.]
- 51-309 - National Instrument 51-101 Standards of Disclosure for Oil and Gas Activities - Acceptance of Certain Foreign Professional Boards as a "Professional Organization"
- 51-310 - Report on Staff's Continuous Disclosure Review of Income Trust Issuers
- 51-311 - REVISED Frequently Asked Questions Regarding National Instrument 51-102 Continuous Disclosure Obligations
- 51-312 - Harmonized Continuous Disclosure Review Program
- 51-313 - Frequently Asked Questions National Instrument 51-101 Standards of Disclosure for Oil and Gas Activities [Withdrawn in Notice of Amendments, October 12, 2007.]
- 51-314 - Retirement Benefits Disclosure (Withdrawn by Form 51-102F6 effective December 31, 2008)
- 51-316 - Continuous Disclosure Review of Smaller Issuers
- 51-317 - Standards of Disclosure for Oil and Gas Activities - Application of Canadian Oil and Gas Evaluation Handbook [Withdrawn in Notice of Amendments, October 12, 2007.]
- 51-319 - Report on Staff's Second Continuous Disclosure Review of Income Trust Issuers
- 51-320 - Options Backdating
- 51-321 - Questions and Answers Concerning Resources and Possible Reserves - NI 51-101 Standards of Disclosure for Oil and Gas Activities [Withdrawn in Notice of Amendments, October 12, 2007.]
- 51-322 - Reporting Issuer Defaults
- 51-323 - XBRL Filing Program and Request for Volunteers
- 51-324 - Glossary to NI 51-101 Standards of Disclosure For Oil and Gas Activities
- 51-326 - Continuous Disclosure Review Program Activities for Fiscal 2008
- 51-327 - Oil and Gas Disclosure: Resources Other Than Reserves
- 51-328 - Continuous Disclosure Considerations Related to Current Economic Conditions
- 51-329 - Continuous Disclosure Review Program Activities for the fiscal year ended March 31, 2009
- 51-330 - Guidance Regarding the Application of Forward-looking Information Requirements under NI 51-102 Continuous Disclosure Obligations
- 51-331 - Report on Staff’s Review of Executive Compensation Disclosure
- 51-332 - Continuous Disclosure Review Program Activities for the fiscal year ended March 31, 2010
- 51-333 - Environmental Reporting Guidance
- 51-334 - Continuous Disclosure Review Program Activities for the fiscal year ended March 31, 2011
- 51-336 - Issuers Using Mass Advertising
- 51-337 - Continuous Disclosure Review Program Activities for the fiscal year ended March 31, 2012
- 51-338 - Continuous Disclosure and Prospectus Requirements Relating to Documents Prepared under the U.S. Securities and Exchange Act of 1934
- 51-401 - Concept Proposal for an Integrated Disclosure System (Withdrawn by CSA Notice 11-313, February 19, 2010)
- 51-402 - Illegal Insider Trading in Canada: Recommendtions on Prevention, Detection and Deterrence Report (Withdrawn by CSA Notice 11-313, February 19, 2010)
- 51-403 - Tailoring Venture Issuer Regulation
- 51-501 - AIF and MD&A and Proposed Rescission of OSC Policy Statement No. 5.10 Annual Information Form and Management's Discussion and Analysis of Financial Condition and Results of Operations (Repealed by 51-801)
- 51-503 - Supplementary SEC Filings
- 51-601 - Reporting Issuer Defaults
- 51-603 - Reciprocal Filings
- 51-604 - Defence for Misrepresentations in Forward-Looking Information
- 51-703 - Implementation of Reporting Issuer Continuous Disclosure Review Program, Corporate Finance Branch (Withdrawn by CSA Notice 11-313, February 19, 2010)
- 51-705 - Rule to Lapse: Certain Trades in Securities of Junior Resources Issuers
- 51-706 - Corporate Finance Report
- 51-707 - OSC Continuous Disclosure Advisory Committee
- 51-708 - OSC Continuous Disclosure Advisory Committee (Withdrawn by CSA Notice 11-313, February 19, 2010)
- 51-709 - Refilings and Corrections of Errors as a Result of Regulatory Reviews
- 51-711 - List of Refilings and Corrections of Errors as a Result of Regulatory Reviews
- 51-712 - Corporate Finance Review Program Report (Withdrawn by CSA Notice 11-313, February 19, 2010)
- 51-713 - Report on Staff's Review of MD&A
- 51-714 - OSC Continuous Disclosure Advisory Committee
- 51-715 - Corporate Finance Review Program Report (Withdrawn by CSA Notice 11-313, February 19, 2010)
- 51-716 - Environmental Reporting
- 51-717 - Corporate Governance and Environmental Disclosure
- 51-718 - Key Considerations Relating to an Auditor’s Involvement with Interim Financial Reports
- 51-719 - Emerging Markets Issuer Review
- 51-720 - Issuer Guide for Companies Operating in Emerging Markets
- 51-801 - Implementing NI 51-102 Continuous Disclosure Obligations
- 51-901 - Report of the Toronto Stock Exchange Committee on Corporate Disclosure and Proposed Changes to the Definitions of "Material Fact" and Material "Change"
- 51-902 - Proposal for a Statutory Civil Remedy for Investors in the Secondary Market
- 52-107 - Accounting Principles and Auditing Standards
- 52-108 - Auditor Oversight
- 52-109 - Certification of Disclosure in Issuers' Annual and Interim Filings
- 52-110 - Audit Committees
- 52-111 - Reporting on Internal Control over Financial Reporting
- 52-301 - Audit Committees
- 52-302 - 42-301 - Dual Reporting of Financial Information
- 52-303 - Non-GAAP Earnings Measures (Withdrawn by CSA Staff Notice 52-306, November 21, 2003)
- 52-304 and 81-309 - Application of National Policy Statement 31 Change of Auditor of a Reporting Issuer and National Instrument 81-102 Mutual Funds when a reporting issuer appoints a new auditor as a result of Arthur Andersen LLP - Canada ceasing to practise public accounting
- 52-305 - Optional Use of US GAAP and US GAAS by SEC Issuers
- 52-306 - Non-GAAP Financial Measures
- 52-307 - Auditor Oversight and Financial Statements Accompanied by an Audit Report Dated on or after March 30, 2004
- 52-308 - Status of Proposed Instrument Regarding Reporting on Internal Control over Financial Reporting
- 52-309 - Multilateral Instrument 52-110 Audit Committees Compliance Review
- 52-310 - Regarding Proposed Timing of Proposed MI 52-111 and Companion Policy 52-111CP Reporting on Internal Control over Financial Reporting
- 52-311 - Regarding the Required Forms of Certificates under MI 52-109 Certification of Disclosure in Issuers' Annual and Interim Filings
- 52-312 - Audit Committee Compliance Review
- 52-313 - Status of Proposed MI 52-111
- 52-314 - Securities Regulators Want Your Feedback on XBRL (Withdrawn by CSA Notice 11-317, June 21, 2012)
- 52-315 - Certification of Compliance Review
- 52-316 - Certification of Design of Internal Control Over Financial Reporting (Withdrawn by CSA Notice National Instrument 52-109 and Repeal of Multilateral Instrument 52-109 effective December 15, 2008)
- 52-317 - Timing of Proposed National Instrument 52-109 Certification of Disclosure in Issuers' Annual and Interim Filings [Withdrawn in Request for Comments, March 30, 2007.]
- 52-318 - Audit Committee Follow-up Compliance Review
- 52-319 - Status of Proposed Repeal and Replacement of Multilateral Instrument 52-109 Certification of Disclosure in Issuers' Annual and Interim Filings (Withdrawn by CSA Notice of Proposed Repeal and Replacement of Multilateral Instrument 52-109 effective April 18, 2008)
- 52-320 - Disclosure of Expected Changes in Accounting Policies Relating to Changeover to International Financial Reporting Standards
- 52-321 - Early adoption of International Financial Reporting Standards, use of US GAAP and reference to IFRS-IASB
- 52-322 - Status of Proposed Repeal and Replacement of Multilateral Instrument 52-109 Certification of Disclosure in Issuers’ Annual and Interim Filings (Withdrawn by CSA Notice of National Instrument 52-109 and Repeal of Multilateral Instrument 52-109 effective December 15, 2008)
- 52-323 - Coming into Force of National Instrument 52-109 Certification of Disclosure in Issuers’ Annual and Interim Filings and Consequential Policy Amendments
- 52-324 - Issues relating to changeover to International Financial Reporting Standards
- 52-325 - Certification Compliance Review
- 52-326 - IFRS Transition Disclosure Review
- 52-327 - Certification Compliance Update
- 52-328 - Disclosures About Accounting Policies in the Year of Changeover to International Financial Reporting Standards
- 52-401 - Financial Reporting in Canada's Capital Markets (Withdrawn by CSA Notice 11-313, February 19, 2010)
- 52-402 - Possible changes to securities rules relating to International Financial Reporting Standards
- 52-501 - Financial Statements (Repealed by 51-801)
- 52-601 - Application for Exemption of Interim Financial Statements
- 52-701 - Initial Report on staff's Review of Revenue Recognition, Continuous Disclosure Team, Corporate Finance Branch
- 52-706 - No Requirement to Provide Management Report under CICA
- 52-709 - Income Statement Presentation of Goodwill Charges
- 52-711 - Income Statement Presentation [ formerly SAC No. 6 ]
- 52-712 - Accounting Basis in an Initial Public Offering (“IPO”)
- 52-713 - Report on Staff’s Review of Interim Financial Statements and Interim MD&A
- 52-714 - Restructuring and Similar Charges (Including Write-downs of Goodwill)
- 52-717 - Certification of Annual and Interim Filings Venture Issuer Basic Certificates (Withdrawn by CSA Notice of National Instrument 52-109 and Repeal of Multilateral Instrument 52-109 effective December 15, 2008)
- 52-718 - IFRS Transition Disclosure Review
- 52-719 - Going Concern Disclosure Review
- 52-720 - OCA Financial Reporting Bulletin February 2012
- 53-301 - CSA Task Force on Civil Remedies
- 53-302 - Proposal for a Statutory Civil Remedy for Investors in the Secondary Market and Response to the Proposed Change to the Definitions of "Material Fact" and "Material Change"
- 53-701 - Staff Report on Corporate Disclosure Survey
- 54-101 - Communication with Beneficial Owners of Securities of a Reporting Issuer
- 54-102 - Supplemental Mailing List and Interim Financial Statement Exemption
- 54-301 - Frequently Asked Questions about National Instrument 54-101 Communication with Beneficial Owners of Securities of a Reporting Issuer
- 54-501 - Prospectus Disclosure in Certain Information Circulars (Revoked by Rule 51-801 effective June 1, 2004)
- 54-701 - Regulatory Developments Regarding Shareholder Democracy Issues
- 54-702 - Corporate Finance Guidance – Notice-and-access: Interaction with National Policy 11-201 Electronic Delivery of Documents and the Ontario Business Corporations Act
- 55-101 - Insider Reporting Exemptions
- 55-102 - System for Electronic Disclosure by Insiders (SEDI)
- 55-103 - Insider Reporting for Certain Derivative Transactions (Equity Monetization)
- 55-104 - Insider Reporting Requirements and Exemptions
- 55-301 - Filing Insider Reports By Facsimile and Exemption where Minimal Connection to Jurisdiction
- 55-302 - CSA Notice, SEDI Implementation Date Postponed
- 55-303 - SEDI Extension of Electronic Filing and Reporting Deadlines
- 55-304 - System for Electronic Disclosure by Insiders (SEDI) National Instrument 55-102
- 55-305 - Interim Requirements for Insiders and Issuers Affected By Suspension of SEDI Operation
- 55-306 - Applications for Relief from Insider Reporting Requirements by Certain Vice-Presidents
- 55-307 - Reminder to File Paper Insider Reports Using the Correct Codes
- 55-308 - Questions on Insider Reporting [Replaced by CSA Staff Notice 55-316, June 11, 2010.]
- 55-309 - Launch of the System for Electronic Disclosure by Insiders (SEDI) and Other Insider Reporting Matters
- 55-310 - Questions and Answers on the System for Electronic Disclosure by Insiders (SEDI)
- 55-311 - System for Electronic Disclosure by Insiders (SEDI) - Issuer Profile Supplement Filing Requirement
- 55-312 - Insider Reporting Guidelines for Certain Derivative Transactions (Equity Monetization)
- 55-314 - Use of the Terms "Senior Officer", "Officer" and "Insider" in NI 55-101 Insider Reporting Exemptions (Withdrawn by NI 55-104, April 30, 2010)
- 55-315 - Frequently Asked Questions about National Instrument 55-104 Insider Reporting Requirements and Exemptions
- 55-316 - Questions and Answers on Insider Reporting and the System for Electronic Disclosure by Insiders (SEDI)
- 55-501 - Insider Report Form
- 55-502 - Facsimile Filing or Delivery of Insider Reports
- 55-701 - Automatic Securities Disposition Plans and Automatic Securities Purchase Plans
- 56-501 - Restricted Shares
- 57-301 - Failing to File Financial Statements on Time - Management Cease Trade Orders (Replaced by National Policy 12-203 - Cease Trade Orders for Continuous Disclosure Defaults)
- 57-302 - Failure to File Certificates Under Multilateral Instrument 52-109 - Certification of Disclosure in Issuers' Annual and Interim Filings (Withdrawn by CSA Notice of National Instrument 52-109 and Repeal of Multilateral Instrument 52-109 effective December 15, 2008)
- 57-303 - Frequently Asked Questions Regarding Management Cease Trade Orders Issued as a Consequence of a Failure to File Finanacial Statements (Replaced by National Policy 12-203 - Cease Trade Orders for Continuous Disclosure Defaults)
- 57-602 - Cease Trading Orders - Applications for Partial Revocation to Permit a Security Holder to Establish a Tax Loss
- 57-603 - Defaults by Reporting Issuers in Complying with Financial Statement Filing Requirements (Replaced by National Policy 12-203 - Cease Trade Orders for Continuous Disclosure Defaults)
- 58-101 - Disclosure of Corporate Governance Practices
- 58-201 - Effective Corporate Governance
- 58-301 - Extension of Comment Period for Proposed Multilateral Policy 58-201 Effective Corporate Governance and Proposed Multilateral Instrument 58-101 Disclosure of Corporate Governance Practices (Withdrawn by CSA Notice 11-313, February 19, 2010)
- 58-302 - Implementation of Corporate Governance Policy and Related Disclosure Instrument (Withdrawn by CSA Notice 11-313, February 19, 2010)
- 58-303 - Corporate Governance Disclosure Compliance Review
- 58-304 - Review of NI 58-101 Disclosure of Corporate Governance Practices and NP 58-201 Corporate Governance Guidelines (Withdrawn by 58-101 effective December 19, 2008)
- 58-305 - Status Report on the Proposed Changes to the Corporate Governance Regime
- 58-306 - 2010 Corporate Governance Disclosure Compliance Review
