A document that must be filed annually by a reporting issuer that is not a venture issuer or an investment fund with the applicable Securities Regulatory Authorities to disclose comprehensive business and financial information about the issuer during the most recently completed fiscal year, and certain specified information for previous years.

Section 1.1(1) of National Instrument 51-102 — Continuous Disclosure Obligations (NI 51-102) defines an “annual information form” as a completed Form 51-102F2 - Annual Information Form (Form 51-102F2) or, in the case of an SEC issuer, a completed Form 51-102F2 or an annual report or transition report under the 1934 Act on Form 10-K or Form 20-F.

Under section 6.2 of NI 51-102, a reporting issuer that is not a venture issuer must file its AIF by the date that is 90 days after the end of its most recently completed financial year unless it is an SEC Issuer filing a Form 10-K or Form 20-F, in which case it must be file by the earlier of:

Although a venture issuer is not required to file an AIF, it may choose to do so, as an AIF must have been filed to be eligible to use a short form prospectus under Part 2 of National Instrument 44-101 — Short Form Prospectus Distributions, and to be a qualifying issuer able to use a Form 45-106F3 - Offering Memorandum for Qualifying Issuers.

Part 9 of National Instrument 81-106 — Investment Fund Continuous Disclosure (NI 81-106) requires an investment fund that is a reporting issuer to file an AIF in Form 81-101F2 - Annual Information Form if a prospectus has not been filed in the past 12 months.

For further information, see Practice Note, Annual Information Form.