Reporting Issuer | Practical Law

Reporting Issuer | Practical Law

Reporting Issuer

Reporting Issuer

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).
  • Is an offering corporation under the OBCA.
  • Filed a securities exchange take-over bid circular under the Securities Act before December 14, 1999.
  • Is the successor by amalgamation or otherwise where one of the amalgamating or predecessor companies was a reporting issuer.
  • Is designated as a reporting issuer by OSC order.