Refilings and Errors List

On October 25, 2002, we introduced the Refilings and Errors List (the List) on the Commission's web site. The purpose of the List is to provide transparency to the market when, during a staff review, an issuer has amended its CD record, website or social media.

The List identifies issuers and investment funds with deficiencies identified during a staff review and that leads to Corrective Disclosure and will result in the issuer or investment fund being placed on the List. Please note that we will add the name of an issuer or investment fund to the List irrespective of whether the deficiency was identified by staff, by the issuer or investment fund or their advisors during the review process. We will also add the issuer or investment fund to the List regardless of whether the Commission ordered the filing or refiling, or the issuer or investment fund took this step voluntarily.

An issuer or investment fund’s name will be kept on the List for a period of three years from the date the Corrective Disclosure is made to the Continuous Disclosure record or website, or on social media. After the three-year period, the issuer or investment fund’s name will be archived.

For additional information and examples regarding Corrective Disclosure, please refer to OSC Staff Notice 51-711 (Revised) Refilings and Corrections of Errors

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Date of Refiling
Issuer name
Description of Deficiency
Press Release (in PDF)
Steppe Gold Ltd.

The Issuer filed an amended and restated technical report on the Boroo and Ulaanbulag Project to address several disclosure deficiencies including the qualified person and associated certificate, use of the technical report for internal purposes only, and rounding the mineral estimates to appropriate significant figures.

Generation Mining

The Issuer filed an amended and restated technical report on the Marathon Palladium-Copper Project to revise certain disclosure involving Item 3- Reliance of Other Experts.

Xanadu Mines Ltd

The Issuer filed an amended and restated technical report on the Kharmagtai Project to address several disclosure deficiencies and provide additional clarification.

Frontenac Mortgage Investment Corporation

The Issuer amended and restated its audited annual financial statements for the year ended December 31, 2022 as well as its interim financial reports for the quarters ended March 31, 2023, June 30, 2023 and September 30, 2023 to correct an error in the application of International Financial Reporting Standards to measure the expected credit losses for a loan package that had been made to a borrower in relation to a large residential development property and has been impaired. The accompanying Management’s Discussion and Analysis (MD&A) for the year ended December 31, 2022, and for the periods ended March 31, 2023, June 30, 2023 and September 30, 2023 were also amended and restated to include corrective disclosure related to the expected credit losses of the loans.  As a result of the corrective disclosure re-filings the Issuer also re-filed certifications of interim and annual filings for each MD&A in compliance with National Instrument 52-109 Certification of Disclosure in Issuers’ Annual and Interim Filings.

Frontenac Mortgage Investment Corporation

The Issuer amended and restated its audited annual financial statements for the year ended December 31, 2022 as well as its interim financial reports for the quarters ended March 31, 2023, June 30, 2023 and September 30, 2023 to correct an error in the application of International Financial Reporting Standards to measure the expected credit losses for a loan package that had been made to a borrower in relation to a large residential development property and has been impaired. The accompanying Management’s Discussion and Analysis (MD&A) for the year ended December 31, 2022, and for the periods ended March 31, 2023, June 30, 2023 and September 30, 2023 were also amended and restated to include corrective disclosure related to the expected credit losses of the loans.  As a result of the corrective disclosure re-filings the Issuer also re-filed certifications of interim and annual filings for each MD&A in compliance with National Instrument 52-109 Certification of Disclosure in Issuers’ Annual and Interim Filings.

Intellabridge Technology Corporation

The Issuer amended and restated interim financial reports for the period end March 31, 2023 and June 30, 2023 to add disclosure that the financial statements were not reviewed by the Issuer’s auditor. The accompanying MD&A were also amended and restated to address deficiencies related to discussion of operations. The Issuer also filed a Form 52-110F2 Disclosure by Venture Issuers which should have been previously disclosed.

Sato Technologies Corp.

The Issuer did not previously file its loan agreement with Sygnum Bank AG, as well as documents incorporated by reference into the loan agreement, and its agreement with Foundry USA Pool as material contracts as required by National Instrument 51-102 Continuous Disclosure Obligations (NI 51-102). The Issuer also refiled the loan agreement and the July 19, 2023 amendment to the loan agreement without certain redactions as required under NI 51-102.

Jushi Holdings Inc.

The Issuer filed an amended and restated material change report (the Amended MCR) in respect of its material change report originally filed on December 16, 2022 (the December 2022 MCR). The December 2022 MCR was filed in connection with the offering by the Issuer of 12% Second Lien Notes and detached warrants, including to certain related parties of the Issuer. The December 2022 MCR did not include the required disclosure regarding insider participation or disclosure in accordance with Multilateral Instrument 61-101 Protection of Minority Securityholders in Special Transactions (MI 61-101) with respect to the offering. At the request of Staff, the Issuer filed the Amended MCR, which Amended MCR includes the previously omitted related party disclosure required under MI 61-101.

P2Earn Inc.

In connection with the Commission’s review of the Issuer’s continuous disclosure record, the Issuer filed (i) a notice of change of auditor relating to the appointment of a successor auditor effective February 22, 2023, and (ii) letters from the former and successor auditors relating to the notice of change of auditor pursuant to section 4.11 of National Instrument 51-102, which were required to be filed at an earlier date.

Wallbridge Mining Company Limited

The Issuer filed an amended technical report to remove certain disclosure with respect to a “Blue Sky Scenario” regarding the Detour-Fenelon Gold Trend Property’s potential as well as certain appendices providing additional disclosure regarding the electrical and ventilation infrastructure of the Fenelon Gold project.

Healwell AI Inc.

The Issuer did not previously file its Strategic Alliance Agreement as a material contract as required by National Instrument 51-102 Continuous Disclosure Obligations.

Predictiv AI Inc. (formerly, Internet of Things Inc.)

The Issuer re-filed management’s discussion and analysis for year ended January 31, 2023 to include corporate governance disclosures in accordance with National Instrument 58-101 Disclosure of Corporate Governance Practices and executive compensation disclosures in accordance with Form 51-102F6V Statement of Executive Compensation – Venture Issuers for the periods ended January 31, 2023, 2022 and 2021, which were required to be filed at an earlier date.

First Phosphate Corp.

The Issuer re-filed an: (a) amended and restated management's discussion and analysis (the "A&R MD&As") related to its annual consolidated financial statements for the years ended February 28, 2023 and February 28, 2022, and the interim period ended May 31, 2023, (b) amended and restated annual information form for the year ended February 28, 2023 (the "A&R AIF"), and (c) amended and restated Form 51-102F6V Statement of Executive Compensation for the year ended February 28, 2023 (the "A&R Form51-102F6V" and together, the "A&R Annual Filings").

In the A&R MD&As, the Company has made certain corrective disclosures in respect of the Company's business, operations, projects, the impact of COVID-19 on the Company, related party transactions, capital expenditure commitments and known trends or expected fluctuations in the Issuer's financial resources and sources of financing that have been arranged but not yet used, breakdown of material expenses, including consulting fees and share based compensation, objectives and milestones as required under Form 51-102F1 Management's Discussion and Analysis.

The A&R AIF has been amended to reflect the Company's September 11, 2023 technical report with respect to its material property, the Lac a L'Orignal project. Finally, the A&R Form 51-102F6V was amended to correct share based compensation made to certain directors and officers that was previously omitted in the management information circular dated July 25, 2023 to include corrective disclosure providing additional details and clarifications with respect to the Issuer’s current business operations, prior news releases, revenues and direct costs, variations in financial reporting, and liquidity as required under Form 51-102F1 Management’s Discussion and Analysis.

DataMetrex AI Limited

The Issuer re-filed its management’s discussion and analysis (“MD&A”) for the year ended December 31, 2022, and for the period ended March 31, 2023, to include corrective disclosure providing additional details and clarifications with respect to the Issuer’s current business operations, prior news releases, revenues and direct costs, variations in financial reporting, and liquidity as required under Form 51-102F1 Management’s Discussion and Analysis. As a result of the corrective disclosure re-filings the Issuer also re-filed certifications of interim and annual filings for each MD&A in compliance with National Instrument 52-109 Certification of Disclosure in Issuers’ Annual and Interim Filings.

Kuya Silver Corporation

The Issuer filed an amended technical report on the Bethania property to address several disclosure compliance issues as described in the October 20, 2023 news release.  

Eloro Resources Ltd.

The Issuer filed a news release related to filing of the technical report on the Iska Iska Project which also included clarification regarding previous disclosure of equivalent silver grades and in-situ metal value.

Intellabridge Technology Corporation

The Issuer (1) filed a material contract (2) amended and restated annual financial statements to correct 2021 figures, correct the audit report and provide disclosure required by IAS 8 and (3) amended and restated accompany MD&A to include disclosure required by Item 1.4(d) of Form 52-102F1.

Tantalex Lithium Resources Corp.

The issuer’s technical report did not support disclosures of forward-looking economic projections and had other deficiencies (deficiency 2d). The issuer retracted unsupported information via news release on March 16, 2023.

Northern Graphite Corporation

The Issuer filed an amended technical report on the Okanjande property to address disclosure compliance issues. The Issuer also revised its investor materials to remove aspirational production targets for its mineral projects not yet supported by technical reports.

Highvista Gold Inc.

 A news release was issued to indicate that the Issuer refiled its unaudited financial statements (Financial Statements) and management’s discussion and analysis (MD&A) for the interim period ended December 31, 2022 to include corrective disclosure and to address certain deficiencies identified by Staff in connection with a continuous disclosure review.

Specifically, corrective disclosure addresses various deficiencies identified under Form 51-102 F1, Management’s Discussion & Analysis, including: the reference to the Issuer’s expired letter of intent with Highvista Capital Corp. and the liquidity and capital resources disclosure throughout the MD&A and the Financial Statements.