To help you understand some of the frequently used defined terms referred to in the QAs, here is a list of these terms, along with their meanings.
CSA means the Canadian Securities Administrators
NI 55-102 means National Instrument 55-102 System for Electronic Disclosure by Insiders (SEDI)
related financial instrument [FN 1] generally refers to
Important note: SEDI does not use the term “related financial instrument”. Instead, for the purposes of SEDI, all instruments – whether securities or related financial instruments – are considered securities.
(e) a significant shareholder based on post-conversion beneficial ownership of the reporting issuer’s securities and the CEO, CFO, COO and every director of the significant shareholder based on post-conversion beneficial ownership;
(f) a management company that provides significant management or administrative services to the reporting issuer or a major subsidiary of the reporting issuer, every director of the management company, every CEO, CFO and COO of the management company, and every significant shareholder of the management company;
(g) an individual performing functions similar to the functions performed by any of the insiders described in paragraphs (a) to (f);
(i) any other insider that
(i) in the ordinary course receives or has access to information as to material facts or material changes concerning the reporting issuer before the material facts or material changes are generally disclosed; and
(ii) directly or indirectly, exercises, or has the ability to exercise, significant power or influence over the business, operations, capital or development of the reporting issuer
reporting issuer [FN 3] means, generally, a company or other entity that has certain public reporting and other obligations under securities legislation because its securities are publicly traded in the relevant province or territory (please see the definition of “reporting issuer’ under securities legislation)
SEC means the United States Securities and Exchange Commission
SEDAR means the System for Electronic Document Analysis and Retrieval
SEDI means the System for Electronic Disclosure by Insiders
FN 1 The term “related financial instrument’ is defined in securities legislation. The concept of “related financial instrument” is generally intended to refer to derivatives of securities. Commentary and guidance on this term can be found in Companion Policy 55-104CP.
FN 2 As defined in NI 55-104.
FN 3 The term “reporting issuer” is defined in securities legislation.
FN 4 As defined in NI 55-102