This edition provides a summary of newly effective and forthcoming regulatory and auditing matters in Canada for the first quarter 2020.
Canadian securities: New guidance
- Extension of Continuous Disclosure Deadlines for Venture and Non-Venture Issuers
- Extension of Deadlines for Dealers, Advisers and Investment Fund Managers
- Extension of Certain Filing, Delivery and Prospectus Renewal Requirements of Investment Funds
- Extension of Deadlines for Certain Exchanges, Commodity Future Exchanges, Clearing Agencies and Other "Regulated Entities"
- CSA Q&A on Extensions and Relief
Canadian securities: Proposed guidance
- Non-GAAP Measures
- Start-up Crowdfunding
- Restrictions on the Use of Deferred Sales Charges
- Protecting Vulnerable Investors
- Group audits
- Audits of Less Complex Entities
- Quality management for firms