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ARTICLE · 08 FEBRUARY 2008

2008 Annual Public Company Filings – New Developments

Farris, Vaughan, Wills & Murphy LLP
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On December 31, 2007, the Canadian Securities Administrators amended the instrument governing the continuous disclosure obligations of public companies (National Instrument 51-102) to create new disclosure requirements for forward looking information and financial forecasts. Related new requirements were also created for MD&A.

CanadaFinance and Banking
Trevor Scott
Trevor Scott
Brooke Harley
Brooke Harley

Originally published January 2008

This article outlines recent changes in securities laws that public companies should be aware of as they prepare their 2008 annual filings.

New Requirements for Forward-Looking Information

On December 31, 2007, the Canadian Securities Administrators amended the instrument governing the continuous disclosure obligations of public companies (National Instrument 51-102) to create new disclosure requirements for forward looking information and financial forecasts. Related new requirements were also created for MD&A.

Forward Looking Information

"Forward looking information" refers to statements made about current expectations and views of future events. The new requirements extend to all publicly disclosed forward looking information, other than forward looking information contained in oral statements. These new requirements will effect the preparation of

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