Regulatory Alerts2026-06-25
Changes to Policy Statement to Regulation 51-102 respecting Continuous Disclosure Obligations
The Canadian Securities Administrators amended the Policy Statement to Regulation 51-102 to clarify rules regarding electronic access to financial statements and related Management's Discussion and Analysis. The changes permit reporting issuers to provide electronic access via SEDAR+ while maintaining requirements for physical copies upon request and mandating advance notification before switching from paper to electronic delivery. Additionally, the amendment updates provisions concerning the distribution of request forms to securityholders for obtaining paper copies of financial documents.
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