OSC The Investment Funds Practitioner Table of Contents 1. Announcements 2. Applications for Relief 3. Continuous Disclosure 4. Fund Facts 5. Independent Review Committee 6. Marketing Practices 7. Process Matters 8. Prospectuses 9. Public Inquiries 10. Recent Decisions 11. Reports 12. Structured Products As of March 2018
1. ANNOUNCEMENTS Adoption of a T+2 Settlement Cycle for Conventional Mutual Funds... June 2017 Branch Name Change... July 2014 Changes in Investment Funds and Structured Products Management Responsibilities... June 2017 Project RID... June 2017 Registered Firms and Cryptocurrencies... Mar. 2018 Stakeholder Outreach... Sept. 2016 Topical Reference Guide to the Practitioner... July 2014 2. APPLICATIONS FOR RELIEF Approval to Act as Trustee under LTCA... Nov. 2007 Asset Backed Commercial Paper (ABCP) Relief... Nov. 2007 Cleared Swaps Relief... Dec. 2016 Commingling Relief... Apr. 2007 Confidentiality Requests... Dec. 2011 Disclosing Tax Consequences of Fundamental Changes... Sept. 2016 Fund on Fund Relief Financial Statement Filing and Delivery Relief for Pooled Fund on Fund... Dec. 2015 Fund on Fund Relief and Conflicts Provisions... Jan. 2010 Pooled Fund on Fund Relief... Dec. 2011 Scope of Future-Oriented Relief for Pooled Fund on Fund Relief... July 2015 Update on Pooled Fund-on-Fund Relief... June 2017 IRCs for Investment Funds Conflicts Provisions... Jan. 2010 Inter-fund Trades at Last Sale Price... Sept. 2008 Inter-Fund Trades and Reorganizations... Sept. 2008 Inter-Fund Trades with Pooled Funds and Managed Accounts.... Sept. 2008 Inter-Fund Trades with Pooled Funds, IRC Notification Requirements.... July 2015 Purchases of Related Party Debt on the Secondary Market... Sept. 2008 Non-Redeemable Funds and Purchases of Related Party Mortgages... Sept. 2008 Sub-adviser Conflicts of Interest... Dec. 2011,... Nov. 2012 Sunsetted or Terminated Relief Orders... Nov. 2007 2 as of March 2018
Managed Accounts Inter-Fund Trades with Pooled Funds and Managed Accounts.... Sept. 2008 Secondary Managed Accounts and Pooled Funds... Nov. 2007,... Dec. 2011,... Nov. 2012 Margin Deposit Relief... May 2013 Mergers and Reorganizations Disclosing Tax Consequences... Sept. 2016 Inter-Fund Trades and Reorganizations... Sept. 2008 Merger Costs... Apr. 2007 Mergers and Reorganizations... Jan. 2010 Performance Fees and Mutual Fund Reorganizations... Mar. 2014 Reorganizations of Corporate Class Mutual Funds... Mar. 2018 Representations in Merger Approval Decisions... July 2014 NAV Calculation Relief... May 2011 Notice-and-Access Procedures for Securityholder Meetings Relief... Dec. 2016 Past Performance Data... Nov. 2012 Pre-Authorized Purchase Plans and Prospectus Delivery Relief... Mar. 2014 Prospectus Delivery Relief Automatic Switching Programs with Fee Reductions... Dec. 2015 Pre-Authorized Purchase Plans... Mar. 2014 Reorganizations of Corporate Class Mutual Funds... Mar. 2018 Split Shares Relief from s.119... May 2011 Secondary Offerings... May 2011 3. CONTINUOUS DISCLOSURE (CD) Accessibility of CD Documents on Websites... May 2013 Advertising Review... Nov. 2012 Awards in Sales Communications... July 2015 Bullion Funds... May 2013 CICA Handbook Section 3855... Apr. 2007,... Nov. 2007 Continuous Disclosure Review Program... April 2007 3 as of March 2018
Exchange-Traded Funds Liquidity/Designated Brokers... Mar. 2014 Portfolio Disclosure Practices of Exchange-Traded Funds... Dec. 2016 Financial Statements Filed Before Filing Deadline... Dec. 2011 Fixed Income Volatility... Mar. 2014 Fund Facts Risk Ratings... Nov. 2013 Fund-of-Funds Disclosure of Fees and Expenses... Sept. 2016 High Management Expense Ratios (MER)... July 2014 International Financial Reporting Standards (IFRS) CSA Staff Notice 52-320 Disclosure of Expected Changes in Accounting Policies Relating to Changeover to IFRS... Sept. 2008 IFRS Implementation... July 2014 IFRS-related amendments to National Instrument 81-106 Investment Fund Continuous Disclosure... Nov. 2013 IFRS Release No. 1... Nov. 2014 IFRS Release No. 4... Dec. 2015 Liquidity Asset Classes Susceptible to Liquidity Concerns... Nov. 2014 Risk Management... Sept. 2016 NI 81-107 Related Disclosure Reviews... Jan. 2010,... May 2011 Portfolio Disclosure Portfolio Disclosure of Cash... Mar. 2014 Portfolio Disclosure Practices of Exchange-Traded Funds... Dec. 2016 Portfolio Disclosure Review... Apr. 2012 OSC Staff Notice 81-717 Report on Staff s Continuous Disclosure Review of Portfolio Holdings by Investment Funds... Nov. 2012 Scholarship Plan Practices... Dec. 2016 Senior Loans... Nov. 2014 Split Shares MER Disclosure... Jan. 2010 Yield/Income Funds... April 2012 4. FUND FACTS / ETF FACTS Blacklined Fund Facts... Nov. 2013 Converting Funds... Dec. 2011 4 as of March 2018
Disclosure of Expected Mergers in Fund Facts... Dec. 2011 Disclosure of Separately Negotiated Fees... Dec. 2011 Early Delivery of Fund Facts... Dec. 2011 FAQs Stage 1 of the Point of Sale Initiative... May 2011 Fund Codes... Dec. 2011 Past Performance Presentation... April 2015 Risk Methodology IFIC Risk Classification Guidelines... Apr. 2007 Prospectus Disclosure... Dec. 2011 CSA Mutual Fund Risk Classification Methodology... June 2017 CSA Notice 81-324 and Request for Comments Proposed CSA Mutual Fund Risk Classification Methdology for Use in Fund Facts... Mar. 2014 Risk Ratings Review... Apr. 2012,... Nov. 2013 Stage 2 of the Point of Sale Initiative... Mar. 2014 Transition Period for Filing ETF Facts... June 2017 5. INDEPENDENT REVIEW COMMITTEES (IRCs) Changes to IRC Composition... Nov. 2012 Consideration of Different Securityholder Interests... Dec. 2016 IRC Reporting under Section 4.5 of NI 81-107... Sept. 2016 6. MARKETING PRACTICES Cooperative Marketing Practices... Apr. 2012 7. PROCESS MATTERS 90 Day Filing Requirement... Jan. 2010... May 2011 Closure of Outstanding Files... Apr. 2012 Compliance with Conditions of Exemptive Relief Decisions... Mar. 2018 E-forms for Filing NI 45-106 Reports... Nov. 2012 Mandatory Electronic Delivery of Documents Mandatory Electronic Delivery of Documents... Mar. 2014 Reminder of Mandatory Electronic Delivery of Documents... Mar. 2018 Materiality Thresholds for Repayments to Investors... July 2014 5 as of March 2018
Materials to be Filed with Exemptive Relief Applications... Sept. 2016 NP 11 203 Process for Exemptive Relief Applications... Sept. 2008 Preliminary Prospectus Receipt Process... Sept. 2008 Prospectus Amendments Historical Information... Nov. 2012 Reviews of Prospectus Amendments... Mar. 2018 Prospectus Receipt Timing... Jan. 2010 Review Process Upon Clearing for Final Filing... July 2014 Standards for Prospectuses and Exemptive Relief Applications... Mar. 2018 Transition of Investment Funds to Corporate Issuer Status... Dec. 2015 8. PROSPECTUSES Advertising During Waiting Period... Nov. 2007 Auditor Consents... Jan. 2010 Best Efforts Offerings... Jan. 2010 Bulleted Placeholders... Nov. 2012,... Mar. 2014,... Nov. 2014 Character Conversion Transactions... May 2013 Closed End Funds Annual Redemption at NAV... Nov. 2007 Exposure to Foreign Non-reporting Issuer Investment Funds... Apr. 2012 Form 41-101F2 Form Compliance Reviews... Sept. 2008 OSC Staff Notice 81-714 Compliance with Form 41-101F2... May 2011 Performance Data of Related Funds... Nov. 2007 Recent Amendments to NI 81-102... Apr. 2015,... July 2015 Recirculation Agreements... Nov. 2013 Redemption Price... Nov. 2014 Consultants... Jan. 2010 Cover Page Images... Nov. 2012 CSA Mutual Fund Risk Classification Methodology... June 2017 Currency Hedging Currency Hedged Class or Series... Sept. 2016 6 as of March 2018
Currency Hedging in Investment Objectives... Nov. 2014 Custodian Requirements... Sept.2008 Disclaimers of Liability for Third Party Information... May 2013 Distributions Default Mutual Fund Distributions... Apr. 2015 Fixed Rate Distribution Series... July 2015 DSC Switches... Apr. 2007 Exchange Options... Mar. 2014 ETFs ETFs that Track an Index... Apr. 2012 Multiple ETF Prospectuses... Dec. 2011 OSC Staff Notice 81-715 Cross Listings by Foreign ETFs... Dec. 2011 Portfolio Transparency... Apr. 2012 Redemption Price of Securities... April 2015 Fees Counterparty Hedging Fees... Apr. 2012 Default Rate Feature Direct Payment of Ongoing Dealer Service Fees... July 2014 Fee-Based Series with Dual Dealer Compensation... Nov. 2014 Fixed Administration Fees with Adjustment Payments... Nov. 2012 Forward Fees... May 2011 Incorrect Fee Disclosure... Apr. 2012 Management Fee Disclosure... Dec. 2011... June 2017 Short-Form Prospectuses... May 2013 Flow Through LPs Dual Class Structures... Apr. 2015 Finder s Fees... Mar. 2014 Performance Data of Related Funds... Nov. 2007,... May 2013,... Mar. 2014 Rollovers... Apr. 2007,... Jan. 2010 Form 41-101F2 Form Compliance Reviews... Sept. 2008 Fund Names 7 as of March 2018
Consistency with Investment Objectives... Apr. 2012 Use of Index... July 2015 IFIC Risk Classification Guidelines... Apr. 2007 Index Funds... Nov. 2012 Investment Funds Offering Currency Hedged Class or Series... Sept. 2016 Investment Objectives Currency Hedging... Nov. 2014 Fund of Funds... Nov. 2012 Fund Names... Apr. 2012 Index Funds... Nov. 2012 Use of Index... July 2015 Investments in Mortgages by Investment Funds... May 2013 IRC Compensation... July 2015 Lapse Dates... Jan. 2010,... Dec. 2011 Minimum and Maximum Offering Amounts... Nov. 2014 Mutual Funds Currently Investing in Closed-End Funds... July 2015 OSC Staff Notice 81-714 Compliance with Form 41-101F2... May 2011 OSC Staff Notice 81-715 Cross Listings by Foreign ETFs... Dec. 2011 OSC Staff Notice 81-719 Effect of Proposed Income Tax Act Amendments on Investment Funds Character Conversion Transactions... May 2011 PIFs for CCOs... May 2011 Prepaid Forwards... Dec. 2011 Principal Holders of Securities... Nov. 2013 Prospectus Review Priorities... July 2015 Recirculation Agreements... Nov. 2013 Redemption Closed-End Fund Annual Redemption at NAV... Nov. 2007 Closed-End Fund Securities... Nov. 2014 ETF Securities... Apr. 2015 Suspension of Redemptions for Short-Term Trading... July 2014 T+2 Settlement Cycle for European Securities... Nov. 2014 Scholarship Plans Certificate of Annual Compliance with the Undertaking... Dec. 2016 8 as of March 2018
Marketing Materials... Nov. 2013 Undertaking... May 2013 Up-Front Commission Structure... Dec. 2015 Securities Lending Disclosure... Nov. 2014 Short Form Prospectuses Earnings Coverage Ratios in Short Form Prospectuses... June 2017 Fee Disclosure in Short Form Prospectuses... May 2013 Use of Short Form Prospectuses... May 2011 Split Share Companies Offering Expenses... Apr. 2015 Trailing Commissions Trailing Commissions and Discount Brokerages... Dec. 2011 Trailing Commissions Based on Percentage of Performance Fee... Sept. 2008 Two-tiered Funds Continuous Disclosure Undertakings... Jan. 2010 Top and Bottom Fund Prospectuses... Jan. 2010 Unit Offerings and Calculation of Diluted NAV... Jan. 2010 Use of Guarantee... Nov. 2013 Use of Index in Investment Names and Objectives... July 2015 Warrant Offerings... Sept. 2008,... Apr. 2012 Yield Disclosure... Jan. 2010 Yield/Income Funds... Apr. 2012 9. PUBLIC INQUIRIES Index Participation Units Definition... May 2011 Inter-fund Trades Market Integrity Requirements for Non-Exchange-Traded Securities... Sept.2008 Investment Funds Definition... Nov. 2012 Rehypothecation of Collateral for OTC Derivatives Rehypothecation of Collateral for OTC Derivatives... Apr. 2015 Update on Rehypothecation of Collateral for OTC Derivatives... Mar. 2018 Related Party Underwritings of Approved Rating Debt... Jan. 2010 10. RECENT DECISIONS In the Matter of Crown Hill Capital Corporation and Wayne Lawrence Pushka. Nov. 2013 9 as of March 2018
11. REPORTS Guidance on Mutual Fund Sales Practices... Dec. 2016 Harmonized Report of Exempt Distribution Publication of Final Harmonized Report of Exempt Distribution... Sept. 2016 Transition to the Harmonized Report of Exempt Distribution... Mar. 2018 OSC Staff Notice 81-723 Summary Report for Investment Fund Issuers... Mar. 2014 12. STRUCTURED PRODUCTS Autocall Notes Disclosure... July 2014 Frequently Asked Questions Structured Notes Distributed under the Shelf Prospectus System... Sept. 2016 New SEDAR Document Types for Prospectus Supplements... Mar. 2018 Pricing Supplements... Nov. 2012 Reference Asset Fee Disclosure... July 2014 Shelf Prospectuses... Apr. 2007 10 as of March 2018