Securities Law & Instruments


Instruments, Rules & Policies


Instruments, rules, policies, and other documents, both proposed and final, are organized into these categories:

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51-301 Conversion of Corporate Issuers to Trusts (Withdrawn by CSA Notice 11-313, February 19, 2010)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Filing of Management's Discussion and Analysis and National Instrument 51-102 - Continuous Disclosure Obligations [Withdrawn in Notice of Amendments, October 13, 2006.]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51-313 Frequently Asked Questions National Instrument 51-101 Standards of Disclosure for Oil and Gas Activities [Withdrawn in Notice of Amendments, October 12, 2007.]
51-314 Retirement Benefits Disclosure (Withdrawn by Form 51-102F6 effective December 31, 2008)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51-317 Standards of Disclosure for Oil and Gas Activities - Application of Canadian Oil and Gas Evaluation Handbook [Withdrawn in Notice of Amendments, October 12, 2007.]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and Answers Concerning Resources and Possible Reserves - NI 51-101 Standards of Disclosure for Oil and Gas Activities [Withdrawn in Notice of Amendments, October 12, 2007.]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
51-339 Continuous Disclosure Review Program Activities for the fiscal year ended March 31, 2013
51-340 Update on Proposed National Instrument 51-103 Ongoing Governance and Disclosure Requirements for Venture Issuers
51-341 Continuous Disclosure Review Program Activities for the Fiscal Year Ended March 31, 2014
51-342 CSA Staff Notice 51-342: Staff Review of Issuers Entering Into Medical Marijuana Business Opportunities
51-344 Continuous Disclosure Review Program Activities for the fiscal year ended March 31, 2015
51-345 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
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
51-721 Forward-Looking Information Disclosure
51-722 Report on a Review of Mining Issuers’ Management’s Discussion and Analysis and Guidance
51-723 Related Party Transaction Disclosure and Guidance on Best Practices
51-724 Report on Staff’s Review of REIT Distributions Disclosure
51-725 Corporate Finance Branch 2014-2015 Annual Report
51-726 OSC Staff Notice 51-726 – Report on Staff’s Review of Insider Reporting and User Guides for Insiders and Issuers
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
52-721 Office of the Chief Accountant Financial Reporting Bulletin - September 2013
52-722 Report on Staff's Review of Non-GAAP Financial Measures and Additional GAAP Measures
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
54-302 Update on CSA Consultation Paper 54-401 Review of the Proxy Voting Infrastructure
54-303 Progress Report on Review of the Proxy Voting Infrastructure
54-304 CSA Multilateral Staff Notice 54-304 – Final Report on Review of the Proxy Voting Infrastructure and Request for Comments on Proposed Meeting Vote Reconciliation Protocols
54-401 Review of the Proxy Voting Infrastructure
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 Corporate Governance Guidelines
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
58-307 Staff Review of Women on Boards and in Executive Officer Positions - Compliance with NI 58-101 Disclosure of Corporate Governance Practices
58-401 Disclosure Requirements Regarding Women on Boards and in Senior Management
58-701 Extension of Consultation Period - OSC Staff Consultation Paper 58-401 - Disclosure Requirements Regarding Women on Boards and in Senior Management

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