2021-10-07
Canadian securities regulators amended Regulation 81-106 to update the definition of material contract and specify the forms required for completing annual information forms for investment funds. The changes align disclosure requirements with Forms 41-101F2, 81-101F1, and 81-101F2 by adapting specific items and instructions to suit annual filings rather than prospectus distributions. The regulation came into force on January 6, 2022, with a transition period allowing compliance with prior versions until September 6, 2022.