OSC Rule 14-501, s. 1.1(2):
In a rule, unless otherwise defined in the rule…“MD&A” means management’s discussion and analysis of financial condition and results of operations prepared in accordance with Ontario securities law;
NI 51-102 s. 1.1(1):
In this Instrument:…”MD&A” means a completed Form 51-102F1 Management’s Discussion & Analysis or, in the case of an SEC issuer, a completed Form 51-102F1 or management’s discussion and analysis prepared in accordance with Item 303 of Regulation S-K under the 1934 Act;
The definitions of “MD&A” in NI 52-109, NI 52-112 and proposed NI 51-107 cross-reference to the above definition in NI 51-102.