NSSC Blog: Before You Invest

Question of the Week: What is a SPAC?

Submitted by nsscadmin on Wed, 04/14/2021 - 09:00

The term SPAC has come up a lot in media stories and social media posts on investing lately. That led to a reader wanting to know more about them and if they exist in Canada.

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Question of the Week: What happens when a company ceases being a reporting issuer?

Submitted by nsscadmin on Wed, 04/07/2021 - 09:00

Last week we talked about Nova Scotia reporting issuers. A reader noticed that recently two Nova Scotia reporting issuers applied for and were granted permission to cease being reporting issuers. They wanted to know what happens in this instance.

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Question of the Week: How many reporting issuers are in Nova Scotia?

Submitted by nsscadmin on Wed, 03/31/2021 - 09:00

The Commission occasionally gets inquiries about Nova Scotia based reporting issuers. To help people looking for information on the number of Nova Scotia reporting issuers and what they are, we’ve created this post.

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Question of the Week: What is the dividend tax credit?

Submitted by nsscadmin on Wed, 03/24/2021 - 09:00

We’ve got another tax question this week regarding the taxing of dividends. Last week we looked at capital gains tax. Some investors believe capital gains and dividends are taxed the same. They are not.

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Question of the Week: How do capital gains taxes work?

Submitted by nsscadmin on Wed, 03/17/2021 - 09:00

It’s getting closer to income tax time and we’ve been seeing an increase in investors asking about taxes. One particularly popular tax topic is capital gains and how they’re taxed.

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Question of the Week: What are target-date mutual funds?

Submitted by nsscadmin on Wed, 03/10/2021 - 09:00

As a continuation of our series looking the different types of mutual funds, we’ve been asked about target-date funds.

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Question of the Week: What are fund-of-funds mutual funds?

Submitted by nsscadmin on Wed, 03/03/2021 - 09:00

In the latest part of our series looking at different types of mutual funds we look at fund-of-funds. Simply put, these types of mutual funds invest in other mutual funds or hedge funds. An investor investing in fund-of-funds is trying to build a broadly diverse portfolio and spread out asset allocation by investing in a variety of funds types in one.

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March is Fraud Prevention Month

Submitted by nsscadmin on Mon, 03/01/2021 - 10:00

March is Fraud Prevention Month!

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Question of the Week: What are specialty mutual funds?

Submitted by nsscadmin on Wed, 02/24/2021 - 09:00

Our look at different types of mutual funds continues today with specialty funds.

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Question of the Week: What are index mutual funds?

Submitted by nsscadmin on Wed, 02/17/2021 - 09:00

We have written a blog post about index funds before

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Pages

Failure to file annual financial statements.
Failure to file interim financial statements.
Failure to file an annual or interim management’s discussion and analysis (MD&A) or an annual or interim management report of fund performance (MRFP).
Failure to file an Annual Information Form (AIF).
Failure to file a certification of annual or interim filings required by Multilateral Instrument 52-109 Certification of Disclosure in Issuers’ Annual and Interim Filings (MI 52-109).
Failure to file required proxy materials or a required information circular.
Failure to file an issuer profile supplement on the System for Electronic Disclosure by Insiders (SEDI).
Failure to file a material change report.
Failure to provide a written update after filing a confidential report of a material change.
Failure to file a business acquisition report.
Failure to file annual oil and gas disclosure prescribed by National Instrument 51-101 Standards of Disclosure of Oil and Gas Activities (NI 51-101) or technical reports for a mineral project required under NI 43-101 Standards of Disclosure for Mineral Projects (NI 43-101).
Failure to file a mandatory news release.
Failure to file corporate governance disclosure as required by national Instrument 58-101 Disclosure of Corporate Governance Practices (NI 58-101).
Failure to file audit committee disclosure as required by Multilateral Instrument 52-110 Audit Committees (MI 52-110) or BC Instrument 52-509 Audit Committees.
Failure to include disclosure in an issuer’s MD&A relating to disclosure controls and procedures and their direct effectiveness that is referred to in a certificate filed under MI 52-109.
Financial statements of the reporting issuer, or the auditors’ report accompanying the financial statements, do not comply with the requirements of NI 51-102 Continuous Disclosure Obligations (NI 51-102), National Instrument 81-106 Investment Fund Continuous Disclosure (NI 81-106) or National Instrument 52-107 Acceptable Accounting Principles, Auditing Standards and Reporting Currency (NI 52-107).
The reporting issuer has acknowledged that its financial statements, or the auditors’ report accompanying the financial statements, may no longer be relied upon.
The reporting issuer’s AIF, MD&A, MRFP, information circular, or business acquisition reports do not contain information for each of the content items required by NI 51-102 or NI 81-106.
The reporting issuer’s technical disclosure or other reports do not comply with the disclosure requirements of NI 43-101 or 51-101.
Failure to pay a fee required by the Act or the regulations.
Failure to comply with any other requirement related to continuous disclosure.