Continuous disclosure and wiki publication
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)
@@ -2,7 +2,7 @@ schema: foundry-doc-v1 title: "Continuous disclosure and wiki publication" slug: about-continuous-disclosure short_description: "NI 51-102 reporting requirements applicable to Woodfine Capital Projects Inc., including annual information form, MD&A, material change reports, and OSC SN 51-721 electronic filing." short_description: "NI 51-102 reporting requirements applicable to Woodfine Capital Projects Inc., including MD&A, material change reports, and OSC SN 51-721 electronic filing; the annual information form applies only to non-venture issuers." category: disclosure index_group: how-disclosure-works type: reference @@ -12,7 +12,7 @@ status: active audience: public bcsc_class: public-disclosure-safe language_protocol: PROSE-TOPIC last_edited: 2026-07-30 last_edited: 2026-08-24 editor: pointsav-engineering paired_with: about-continuous-disclosure.es.md cites: [] @@ -22,14 +22,18 @@ Woodfine Capital Projects Inc. intends to become subject to the full continuous- ## Key takeaways - Woodfine Capital Projects Inc. intends to become subject to the full NI 51-102 continuous-disclosure regime upon effectiveness of its planned prospectus offering, including the annual information form, MD&A, audited financial statements, and quarterly interim reporting. - Woodfine Capital Projects Inc. intends to become subject to the full NI 51-102 continuous-disclosure regime upon effectiveness of its planned prospectus offering, including MD&A, audited financial statements, and quarterly interim reporting; whether an annual information form is part of that regime depends on venture-issuer classification, which is not yet determined for this planned offering. - Each direct-hold limited partnership that completed a prospectus offering is a separate reporting issuer with its own NI 51-102 obligations — it files independently on SEDAR+ and is not consolidated into the parent's disclosure package. - Material changes require immediate disclosure — a press release as soon as practicable and a Form 51-102F3 filing on SEDAR+ within 10 days — independent of any scheduled filing date. - Articles published on the corporate wiki are treated as disclosure-eligible, so editors apply the same material-change test to wiki publications as to formal SEDAR+ filings. ## Annual obligations The annual information form (AIF) must be filed within 90 days of the issuer's fiscal year-end. Management discussion and analysis (MD&A) is filed concurrently with the annual audited financial statements. Financial statements are prepared in accordance with International Financial Reporting Standards (IFRS) as adopted in Canada. A non-venture reporting issuer must file an annual information form (AIF) within 90 days of the issuer's fiscal year-end; a venture issuer is not required to file one. Management discussion and analysis (MD&A) is filed concurrently with the annual audited financial statements. Financial statements are prepared in accordance with International Financial Reporting Standards (IFRS) as adopted in Canada. The MD&A provides management's interpretation of the audited financial results and discloses material trends, risks, and uncertainties affecting the business. It is not a forward-looking marketing document; it is a required disclosure that accompanies the audited numbers.