Fees are set out in OSC Rule 13-502 Fees. Additional guidance can be found in Companion Policy 13-502CP Fees.

Annual participation fees applicable to Ontario companies, including certain investment funds, are set out in Part 2 and Appendix A of OSC Rule 13-502. Companies must file the applicable participation fee form concurrent with payment of the participation fee.

Additional fees will apply if a company is late in paying its participation fee. Late fees may also apply if certain documents that are required to be filed under Ontario securities law are not filed on time, including financial statements, annual information forms, notices of exempt distributions and insider reports.

Additional fees for late document filings are set out in Appendix D of OSC Rule 13-502.

For more information: