Posts tagged Disclosure Obligations.

The Canadian Securities Administrators (the “CSA”) have published for comment proposed amendments to the current corporate governance disclosure requirements in Form 58-101F1 - Corporate Governance Disclosure (“Form 58-101F1”) of National Instrument 58-101 – Disclosure of Corporate Governance Practices (the “Proposed Amendments”) and National ...


For over a decade, Canadian securities regulators have been concerned about the significant variance in disclosure practices surrounding non-GAAP financial measures and the potential to mislead investors. To address these concerns, on August 25, 2021, National Instrument 52-112 – Non-GAAP and Other Financial Measures Disclosure (“NI 52-112”) and its ...

Posted in Securities

The Toronto Stock Exchange (the "TSX") has recently adopted final amendments to Parts IV and VI of the TSX Company Manual, following an initial proposal in 2016, that provide for new website disclosure requirements for certain TSX listed issuers and additional disclosure requirements relating to security based compensation arrangements (the "Plans"). The TSX has also ...


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