Regulation 52-112 respecting Non-GAAP and Other Financial Measures Disclosure (V-1.1, r. 28.1)

Date of publication in the BulletinText
November 13, 2025Draft Regulation to amend Regulation 52-112 respecting Non-GAAP and Other Financial Measures Disclosure (pdf - 158 KB)This link will open in a new windowUpdated on November 12, 2025Consultation on draft amendements to Regulation 52-112 respecting Non-GAAP and Other Financial Measures Diclosure.
End of consultation : February 11, 2026
November 13, 2025Draft Changes to Policy Statement to Regulation 52-112 respecting Non-GAAP and Other Financial Measures Disclosure (pdf - 292 KB)This link will open in a new windowUpdated on November 12, 2025Consultation on Draft Changes to Policy Statement to Regulation 52-112 respecting Non-GAAP and Other Financial Measures Disclosure.
End of consultation : February 11, 2026 
November 13, 2025CSA Notice of Consultation: Draft Regulation to Amend Regulation 52-112 respecting Non-GAAP and Other Financial Measures Disclosure (pdf - 273 KB)This link will open in a new windowUpdated on November 12, 2025CSA Notice of Consultation: Draft Regulation to Amend Regulation 52-112 respecting Non-GAAP and Other Financial Measures Disclosure.
June 1, 2023Regulation to amend Regulation 52-112 respecting Non-GAAP and Other Financial Measures Disclosure (PDF - 330 KB)This link will open in a new windowUpdated on June 1st, 2023 (concordant to Regulation 13-103)
In force on June 9, 2023
June 1, 2023Amendments to Policy Statement to Regulation 52-112 respecting Non-GAAP and Other Financial Measures Disclosure (pdf - 118 KB)This link will open in a new windowUpdated on June 1st, 2023 (concordant to Regulation 13-103)
In force on June 9, 2023
March 23, 2023Regulation to amend Regulation 52-112 respecting Non-GAAP and Other Financial Measures Disclosure (pdf - 80 KB)This link will open in a new windowUpdated on March 20, 2023 (concordant to Regulation 13-103)
End of consultation: April 21, 2023
March 23, 2023Amendments to Policy Statement to Regulation 52-112 respecting Non-GAAP and Other Financial Measures Disclosure (pdf - 116 KB)This link will open in a new windowUpdated on March 14, 2023 (concordant to Regulation 13-103)
 Regulation 52-112 respecting Non-GAAP and Other Financial Measures Disclosure (pdf - 203 KB)This link will open in a new windowUpdated on August 13, 2021Non-GAAP and other Financial Measures Disclosure
In force from August 25, 2021 to June 8, 2023
 Policy Statement to Regulation 52-112 respecting Non-GAAP and Other Financial Measures Disclosure (pdf - 567 KB)This link will open in a new windowUpdated on August 13, 2021Non-GAAP and Other Financial Measures Disclosure
In force from August 25, 2021 to June 8, 2023
August 5, 2021Regulation 52-112 respecting Non-GAAP and Other Financial Measures Disclosure  (pdf - 335 KB)This link will open in a new windowUpdated on August 5, 2021Non-GAAP and Other Financial Measures Disclosure.
In force on August 25, 2021
August 5, 2021Policy Statement to Regulation 52-112 respecting Non-GAAP and Other Financial Measures Disclosure  (pdf - 201 KB)This link will open in a new windowUpdated on August 5, 2021Non-GAAP and Other Financial Measures Disclosure.
In force on August 25, 2021
May 27, 2021Regulation 52-112 respecting Non-GAAP and Other Financial Measures Disclosure (pdf - 56 KB)This link will open in a new windowUpdated on May 26, 2021
May 27, 2021Policy Statement to Regulation 52-112 respecting Non-GAAP and Other Financial Measures Disclosure (pdf - 201 KB)This link will open in a new windowUpdated on May 26, 2021
May 27, 2021CSA Notice of Publication: Regulation 52-112 respecting Non-GAAP and Other Financial Measures Disclosure, Policy Statement to Regulation 52-112 respecting Non-GAAP and Other Financial Measures Disclosure and Related Consequential Amendments and Changes (pdf - 192 KB)This link will open in a new windowUpdated on May 26, 2021
February 13, 2020Draft Regulation 52-112 respecting Non-GAAP and Other Financial Measures Disclosure (pdf - 48 KB)This link will open in a new windowUpdated on February 13, 2020
End of consultation: May 13, 2020 (postponed until june 29, 2020)
February 13, 2020Draft Policy Statement to Regulation 52-112 respecting Non-GAAP and Other Financial Measures Disclosure (pdf - 104 KB)This link will open in a new windowUpdated on February 13, 2020
End of consultation:  May 13, 2020 (postponed until june 29, 2020)     
February 13, 2020CSA Second Notice of consultation: Draft Regulation 52-112 respecting Non-GAAP and Other Financial Measures Disclosure (pdf - 181 KB)This link will open in a new windowUpdated on February 11, 2020
September 6, 2018Draft Regulation 52-112 respecting Non-GAAP and Other Financial Measures Disclosure (pdf - 38 KB)This link will open in a new windowUpdated on September 6, 2018
End of consultation: December 5, 2018
September 6, 2018Draft Policy Statement to Regulation 52-112 respecting Non-GAAP and Other Financial Measures Disclosure (pdf - 102 KB)This link will open in a new windowUpdated on September 6, 2018"Draft, Policy Statement, Regulation, 52-112, Non-GAAP, other Financial Measures Disclosure"
End of consultation: December 5, 2018  
September 6, 2018CSA Notice of consultation: Draft Regulation 52-112 respecting Non-GAAP and Other Financial Measures Disclosure (pdf - 193 KB)This link will open in a new windowUpdated on September 6, 2018"CSA, Notice of consultation, Draft, Regulation, 52-112, non-GAAP, Other Financial Measures, Disclosure, Policy Statement, Regulation 52-112, Other Financial Measures Disclosure, Related, Consequential Amendments, Changes"