2025-11-13
Regulation to Amend Regulation 11-102 Respecting the Passport System
The securities regulators amended Regulation 11-102 (Passport System) by inserting a new table entry in Appendix D for Non-GAAP and other financial measures disclosure. This change formally cross-references Regulation 52-112, standardizing how participating jurisdictions recognize these financial metrics. The regulation comes into force on the designated effective date, with Saskatchewan permitting a delayed commencement upon official filing.

REGULATION TO AMEND REGULATION 11-102 RESPECTING PASSPORT
SYSTEM
Securities Act
(chapter V-1.1, s. 331.1, par. (33.8))
- Appendix D to Regulation 11-102 respecting Passport System (chapter V-1.1, r. 1) is
amended by inserting the following line in the table and after the line entitled “Audit committees”:
“
Non-GAAP and
other financial
measures
disclosure
Regulation 52-112
”.
- (1) This Regulation comes into force on (indicate here the date of coming into force of
this Regulation).
(2) In Saskatchewan, despite paragraph (1), if this Regulation is filed with the Registrar
of Regulations after (indicate here the date of coming into force of this Regulation), this Regulation
comes into force on the day on which it is filed with the Registrar of Regulations.