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NI 51-102 Amendments Introduce Access-based Delivery For Financial Statements And MD&A
On September 22, 2026, the Canadian Securities Administrators introduced amendments to National Instrument 51-102, establishing an access-based delivery model for financial statements and management's discussion & analysis. This new framework allows reporting issuers to satisfy delivery requirements through SEDAR+ filing and prescribed notices, potentially reducing costs and administrative burdens. What steps must reporting issuers take to implement this electronic delivery model and ensure compliance with
MLT Aikins LLP