Regulatory Alerts2023-06-09
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, approval, and timely filing of annual and interim financial statements in accordance with Canadian GAAP and auditing standards. The document further defines key terms and specifies requirements for managing changes in year-end or legal structure to ensure consistent investor information.
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