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Woodfine Corporate

The corporate record for Woodfine Capital Projects Inc., developer and promoter of direct-hold commercial real estate. Articles explain the company, its investment vehicles, the financial model, governance, and risk, in plain language. Forward-looking statements carry planned, intended, or target language throughout.

Woodfine Capital Projects

Annual reporting cycle

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1080f783 · Woodfine Capital Projects Inc. ·

docs(corporate): fix venture-issuer AIF exemption -- Professional Centres Canada LP is not required to file an Annual Information Form under NI 51-102; WCP itself is a private company and files nothing directly. Corrected governance-documents.md's false claim that the audit committee charter is filed as part of an AIF, and rewrote its 5 other described governance instruments (board mandate, compensation/nominating committees, governance policy, code of conduct) as planned-not-yet-adopted per operator correction, rather than presenting them as WCP's current documents. Fixed the same blanket AIF-requirement gap in about-annual-reporting-cycle, about-continuous-disclosure, canadian-securities-terminology, regulated-reporting-entity, and four-jurisdiction-framework (EN+ES throughout, operator-directed 2026-08-24)

View the full record as of this revision →

@@ -4,7 +4,7 @@ title: "Annual reporting cycle"
slug: about-annual-reporting-cycle
category: disclosure
index_group: how-disclosure-works
last_edited: 2026-07-11
last_edited: 2026-08-24
editor: woodfine-editorial
status: stable
short_description: "Annual disclosure obligations of a Canadian reporting issuer: audited IFRS financial statements, Annual Information Form, and MD&A due within 90 days of fiscal year-end."
@@ -15,10 +15,13 @@ references:
    text: "OSC Staff Notice 51-721 — Financial Reporting Standards. OSC, 2013."
---

A reporting issuer must file three primary disclosure documents within 90 days of its
fiscal year-end: audited annual [[about-financial-reporting|financial statements]] prepared in accordance with IFRS as
adopted in Canada, an Annual Information Form (AIF, Form 51-102F2), and an annual
Management's Discussion and Analysis (MD&A). This annual reporting cycle is established by
A non-venture reporting issuer must file three primary disclosure documents within 90
days of its fiscal year-end: audited annual [[about-financial-reporting|financial statements]] prepared in accordance
with IFRS as adopted in Canada, an Annual Information Form (AIF, Form 51-102F2), and an
annual Management's Discussion and Analysis (MD&A). A venture issuer files the financial
statements and MD&A on the same annual cycle but is not required to file an AIF under NI
51-102 — Professional Centres Canada LP, as a venture issuer, is not required to file one.
This annual reporting cycle is established by
**[[about-disclosure-obligations|NI 51-102 Continuous Disclosure Obligations]]**, the National Instrument promulgated by
the Canadian Securities Administrators that establishes the ongoing disclosure requirements
applicable to [[regulated-reporting-entity|reporting issuers]] in Canada.[^1]
@@ -45,7 +48,9 @@ class.

## Annual Information Form — Form 51-102F2

The AIF provides a comprehensive description of the reporting issuer's business, risk factors,
Filing an AIF is mandatory only for non-venture issuers. A venture issuer may file one
voluntarily — for example to become AIF-eligible for short-form prospectus purposes — but
is not required to. Where an AIF is filed, it provides a comprehensive description of the reporting issuer's business, risk factors,
capital structure, and governance. Required disclosure categories include:

- Business overview and corporate structure
@@ -82,8 +87,10 @@ all Form 51-102F1 requirements.[^2]

Under NI 51-102, a reporting issuer that is a non-venture issuer must file its annual
financial statements, AIF, and annual MD&A within **90 calendar days** of the fiscal year-end.
A reporting issuer that is a venture issuer (listed on a venture exchange such as TSX Venture)
has **120 calendar days**.
A reporting issuer that is a venture issuer (listed on a venture exchange such as TSX Venture,
or classified as one without an exchange listing) has **120 calendar days** to file its
annual financial statements and MD&A — the AIF is not part of a venture issuer's mandatory
filing set at all, so no venture-issuer AIF deadline applies.

All filings are made through SEDAR+ and are publicly accessible upon filing. The OSC and
other provincial securities regulators conduct annual review programs that assess compliance
Important Information

Important Information

Securities offering. Woodfine Capital Projects Inc. ("Woodfine") sponsors real-property direct-hold solutions. Interests in those solutions are offered only to investors who qualify under an applicable prospectus exemption — including the accredited-investor exemption under National Instrument 45-106 — Prospectus Exemptions, and equivalent exemptions in other applicable jurisdictions. Content on this wiki is provided for general informational purposes only and does not constitute an offer to sell, or a solicitation of an offer to buy, any security. Any offering is made exclusively by means of the applicable Private Placement Memorandum, which prospective investors should review, together with their own professional advisors, before investing.

Scope. This wiki describes Woodfine's research methodology, geographic data platform, and related activities at a high level and is qualified in its entirety by the applicable Private Placement Memorandum and the governing documents of the relevant issuer.

Risk. Investment in real-property direct-hold solutions involves significant risk, including possible loss of capital. Past performance is not indicative of future results. References to structural features such as advisory fees, transferability, and net asset value methodology describe the contractual terms of the direct-hold solutions and are not representations as to investment outcomes or returns.

Forward-looking statements. Statements that are not historical facts may constitute forward-looking information within the meaning of applicable Canadian securities laws. Such statements are subject to known and unknown risks, uncertainties and assumptions, and actual results may differ materially. Woodfine undertakes no obligation to update such statements except as required by law.

Registration. Registrable activities of Woodfine and its affiliates are conducted, where required, under the applicable registration categories prescribed by the British Columbia Securities Commission and other Canadian securities regulators. Specific registration details are available on request.

Jurisdiction. Woodfine Capital Projects Inc. is organized in British Columbia, Canada. References to the Sovereign Data Foundation on this wiki describe a planned or intended initiative only, not a current equity holder or active governance body.

Trademarks. The full trademark notice appears in the footer of every page on this site.

Content licence. The text of this wiki is licensed under Creative Commons Attribution-NoDerivatives 4.0 International (CC BY-ND 4.0). Readers may quote this content verbatim, with attribution to Woodfine Capital Projects Inc. Readers may not alter, transform, or redistribute a modified version of this content.

Changes to this notice. Woodfine may update this notice from time to time; the version posted on this page governs.

Not a filing system. This wiki is not a securities filing system, an electronic disclosure repository, or a substitute for SEDAR+ or any other regulatory filing system. Formal securities filings are made through the applicable regulatory filing system, not through this wiki.

Full disclaimer. This notice supplements, and does not replace, the full Disclaimers article. In the event of any conflict, the full Disclaimers article governs.

Read the full disclaimer →