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Tag: ifrs

Tag: ifrs

The Complexities of the Offering Memo Exemption, Ongoing Requirements and Pitfalls

Offering Memorandum Exemption under NI 45‑106 (Ontario) Eligibility & Purpose NI 45‑106 section 2.9 allows non‑reporting issuers to raise capital from the public via an Offering Memorandum (OM) distributed to...

Example letter to shareholders on deferring dividends from your MIC until year-end

This letter is to inform you that we are deferring the regularly scheduled dividend until the financials for the year end are completed and audited, which...