2026-01-22
Canadian securities regulators amend Regulation 81-107 to require investment fund managers to prepare and file a new report on related party transactions using Form 81-107A. This new reporting framework exempts funds from existing conflict of interest reporting requirements if they comply with the specific disclosure obligations outlined in the amended regulation. The changes are scheduled to come into force on April 22, 2026, with transitional provisions allowing compliance with prior rules until January 1, 2027.