Regulatory Alerts2026-04-22
Regulation 81-106 Respecting Investment Fund Continuous Disclosure
Issued under the Securities Act, this regulation establishes continuous disclosure obligations for investment funds, including mutual funds and non-redeemable investment funds. It mandates the preparation and timely filing of annual and interim financial statements prepared in accordance with Canadian GAAP or IFRS, accompanied by unmodified auditor reports. The document further defines key terms, specifies acceptable accounting and auditing standards, and outlines requirements for managing year-end changes and legal structure transactions.
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