2021-05-20
The securities regulator amends Regulation 71-102 to align definitions of AIF, MD&A, annual disclosure statements, and interim disclosure statements with Regulation 51-102. The amendment simplifies compliance requirements for SEC and designated foreign issuers by replacing 'preparation, approval, filing and delivery' with 'preparation and filing' and repealing specific paragraphs. These changes take effect on the issuer's effective date, defined as the filing date for the first financial year ending on or after the regulation's coming into force.