Defaulting Issuers

The notation In Default indicates that the issuer has failed to comply with a requirement of Nova Scotia securities law as of January 27, 2020.

Additional documents, including Nova Scotia Cease Trade Orders, pertaining to a Defaulting Issuer may be found in Enforcement Proceedings.

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Total Defaulting Issuers: 258

Show Only PRNS Defaulting Issuers

Nature of Defaults Legend

Defaulting Issuer	Principal Regulator is Nova Scotia	Nature of Defaults
ICON Laser Eye Centers, Inc.	No	1.a, 1.b, 1.c, 1.d, 3
IDS Intelligent Detection Systems Inc.	No	1.a, 1.b
IMAX Corporation	No	3
Impax Energy Services Income Trust	No	1.a, 1.b, 1.c, 1.d, 1.e, 3
IMRIS Inc.	No	1.b, 1.c, 1.e
Interlock Consolidated Enterprises Inc.	No	1.a, 1.b, 3
International Growth Fund	No	1.a
International Utility Structures Inc.	No	1.a, 1.b, 3
International Wallcoverings Ltd.	No	1.a, 1.b
ITI Education Corporation (Cease Traded)	Yes	1.a
Ivaco Inc.	No	1.a, 1.b, 3

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.