National Instrument 14-101 Definitions

Part 1 Definitions and Interpretation

In a national instrument or multilateral instrument…

“1933 Act” means the Securities Act of 1933 of the United States of America, as amended from time to time;

In a national instrument or multilateral instrument…

“1934 Act” means the Securities Exchange Act of 1934 of the United States of America, as amended from time to time;

In a national instrument or multilateral instrument…

“Canadian financial institution” means a bank, loan corporation, trust company, insurance company, treasury branch, credit union or caisse populaire that, in each case, is authorized to carry on business in Canada or a jurisdiction, or the Confédération des caisses populaires et d’économie Desjardins du Québec;

In a national instrument or multilateral instrument…

“Canadian GAAP” means generally accepted accounting principles determined with reference to the Handbook;

In a national instrument or multilateral instrument…

“Canadian GAAS” means generally accepted auditing standards determined with reference to the Handbook;

In a national instrument or multilateral instrument…

“IFRS” means the standards and interpretations adopted by the International Accounting Standards Board, as amended from time to time;

In a national instrument or multilateral instrument…“insider reporting requirement” means

(a) a requirement to file insider reports under Parts 3 and 4 of National Instrument 55-104 Insider Reporting Requirements and Exemptions;

(b) a requirement to file insider reports under any provisions of Canadian securities legislation substantially similar to Parts 3 and 4 of National Instrument 55-104 Insider Reporting Requirements and Exemptions; and

(c) a requirement to file an insider profile under National Instrument 55-102 System for Electronic Disclosure by Insiders (SEDI);

Lexata note: see also the definition of “insider reporting requirement” in s. 1.1(1) of NI 55-104.

In a national instrument or multilateral instrument…

“International Standards on Auditing” means auditing standards set by the International Auditing and Assurance Standards Board, as amended from time to time;

In a national instrument or multilateral instrument…

“SEC” means the Securities and Exchange Commission of the United States of America;