There are two versions of this Canadian National Instrument that regulates the continuous disclosure and filing requirements for reporting issuers that are not investment funds:

The differences in the two versions relate to the requirement for Canadian reporting issuers to use International Financial Reporting Standards (IFRS) commencing January 1, 2011.

On May 22, 2014, the Canadian Securities Administrators (CSA) published for comment proposed changes to, among other things, certain continuous disclosure obligations. On April 9, 2015, the CSA announced that they were implementing amendments to NI 51-102, National Instrument 41-101 - General Prospectus Requirements (NI 41-101) and National Instrument 52-110 – Audit Committees (NI 52-110) and related changes to Companion Policy 51-102CP to NI 51-102 (51-102CP), and Companion Policy 41-101CP to NI 41-101 (41-101CP) (the Amendments). See this CSA Notice. These Amendments were approved on May 21, 2015, and will change the disclosure requirements for venture issuers, AIF disclosure for mining issuers and executive compensation disclosure filing deadlines for all reporting issuers contained in NI 51-102 effective June 30, 2015.

See Practice Note, Disclosure Obligations of Reporting Issuers.