Practical Law Canada Glossary 8-562-4305 (Approx. 2 pages)
Glossary
Reporting Issuer
Under the Ontario Securities Act, a reporting issuer is a person or company who has outstanding securities, has issued securities, or proposes to issue a security, and:
Has filed a prospectus for which a receipt has been issued under the Securities Act (or predecessor legislation).
Some or all of its securities have been, at any time since September 15, 1979, listed and posted for trading on any exchange recognized by the Ontario Securities Commission (OSC).