Regulatory Alerts2025-03-03
Regulation 81-106 Respecting Investment Fund Continuous Disclosure
Issued under the Securities Act, this regulation establishes continuous disclosure obligations for investment funds and mutual funds across Canadian jurisdictions. It mandates the preparation, approval, and timely filing of annual and interim financial statements in accordance with Canadian GAAP or IFRS, accompanied by unmodified auditor reports. The text further defines key terminology and outlines specific requirements for document language, year-end changes, and structural transactions to ensure consistent investor information.
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