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Review of Canadian Corporate Finance Law ( June 2005 )
The year 2004 saw a continuation of the very strong Canadian income fund market, with approximately 35 new income funds taken public. The market for cross-border income funds using innovative structures designed to solve the complexities of cross-border tax issues has been slower to take off than was predicted last year. -
Goodmans Update: Income Funds ( August 2005 )
The Canadian Securities Administrators (the “CSA”) have issued CSA Staff Notice 41 304 Income Trusts: Prospectus Disclosure of Distributable Cash (the “Notice”), which provides guidance to income trust issuers regarding prospectus disclosure of estimated distributable cash. The Notice describes staff’s expectations about the nature and extent of disclosure necessary to ensure transparency when information about estimated distributable cash, a non-GAAP financial measure, is presented in a prospectus. -
New SEC Plain English Disclosure Rules ( June 1999 )
The Securities and Exchange Commission has adopted new plain English disclosure rules which become effective on Oc. -
SEC Extends No-Action Relief for ABS "Red Herring" Delivery ( January 1999 )
The Securities and Exchange Commission's Division of Market Regulation has extended until December 15, 1999 its no-.
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