Comment Letters for CSA Notice and Request for Comment - Proposed National Instrument 52-112 Non-GAAP and Other Financial Measures Disclosure, Proposed Companion Policy and Related Proposed Consequential Amendments and Changes

Comments Received (comment period due December 5, 2018 )

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Comment Letters
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Nicholas P. Fader (Bennett Jones LLP) Document opens in new tab
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John Parker (The Investment Funds Institute of Canada) Document opens in new tab
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Frédéric Cotnoir and Louis Marcotte (Intact Financial Corporation) Document opens in new tab
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John Mauti (Ontario Power Generation Inc.) Document opens in new tab
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Angela Butler (Suncor Energy Services Inc.) Document opens in new tab
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Murray Harris (Finance Executives International Committee) Document opens in new tab
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Kevin Johnston (Seven Generations Energy Ltd.) Document opens in new tab
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Burnet, Duckworth & Palmer LLP Document opens in new tab
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Jonathan M. McKenzie (Cenovus Energy Inc.) Document opens in new tab
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Corey B. Bieber and Ron Kim (Canadian Natural Resources Limited) Document opens in new tab
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Garry MacNicholas (Great-West Lifeco Inc.) Document opens in new tab
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Ernst & Young LLP Document opens in new tab
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Anita Dusevic Oliva (Inter Pipeline Ltd.) Document opens in new tab
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Douglas J. Bartole and Darren Dittmer (InPlay Oil Corp.) Document opens in new tab
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Ramandeep Grewal, Jeff Hershenfield, Jonah Mann and Billy Rosemberg (Stikeman Elliott LLP) Document opens in new tab
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Rahul K. Bhardwaj (Institute of Corporate Directors) Document opens in new tab
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Marcia Moffat (Canadian Coalition for Good Governance) Document opens in new tab
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The Canadian Bankers Association Document opens in new tab
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Darren Gunderson (Freehold Royalties Ltd.) Document opens in new tab
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Brendan Reay, Matthew Merkley and David Bristow (Blake, Cassels & Graydon LLP) Document opens in new tab
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Richard Fridman, Robin Upshall, David Wilson, Jared Solinger and Stuart Berger (Davies Ward Phillips & Vineberg LLP) Document opens in new tab
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Lynessa Dias Document opens in new tab
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Daniel Garant (Murray Harris (British Columbia Investment Management Corporation) Document opens in new tab
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Sue Lemon and David Smith (The Canadian Advocacy Council for Canadian CFA Institute Societies) Document opens in new tab
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Anthony Scilipoti and Henry Yu (Veritas Investment Research Corporation) Document opens in new tab
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Torys LLP Document opens in new tab
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PricewaterhouseCoopers LLP Document opens in new tab
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James D. Gallagher (Manulife Financial Corporation) Document opens in new tab
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Nancy Anderson (The Real Property Association of Canada) Document opens in new tab
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Deloitte LLP Document opens in new tab
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Norton Rose Fulbright Canada LLP Document opens in new tab
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Linda Mezon (Canadian Accounting Standards Board) Document opens in new tab
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William Gorman, Brenda Gosselin and Brad Ross (Goodmans LLP) Document opens in new tab
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Louis Doyle (Québec Bourse Inc) Document opens in new tab
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Brad Owen and Laura Moschitto (KPMG LLP) Document opens in new tab
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Cassels Brock & Blackwell LLP Document opens in new tab
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Pembina Pipeline Corporation Document opens in new tab
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Gordon Beal (Chartered Professional Accountants of Canada) Document opens in new tab
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Steven Kroeker (Keyera Corp.) Document opens in new tab
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Carol Paradine (Canadian Public Accountability Board) Document opens in new tab
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Neil Gross (The Investor Advisory Panel) Document opens in new tab
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Ken Charbonneau (The Canadian Auditing and Assurance Standards Board) Document opens in new tab