Canada: Nouvelle Obligation De Divulgation; Ce Que Vous Devez Savoir Sur Le Formulaire Information Financière – Annuelle

Last Updated: July 10 2017
Article by Anabel Quessy and Élise Renaud

L'équipe Produits d'investissement et gestion du patrimoine de Fasken Martineau souhaite rappeler aux courtiers et conseillers inscrits en vertu de la Loi sur les valeurs mobilières (Québec) (les « sociétés inscrites ») que depuis le 19 juin 2017, les sociétés inscrites sont assujetties à une nouvelle obligation de divulgation d'information financière. De fait, les sociétés inscrites dont l'autorité principale est l'Autorité des marchés financiers (l' « AMF ») doivent maintenant obligatoirement remplir annuellement un nouveau formulaire pouvant être consulté en cliquant ici.

Le nouveau formulaire Information financière - Annuelle permet à l'AMF d'effectuer une analyse des risques associés à chaque société inscrite de façon plus efficace en centralisant l'information financière et en automatisant le processus de façon à diminuer le nombre d'omissions des inscrits dans le cadre de la divulgation de l'information financière. Le formulaire ne crée pas d'obligation de fournir de nouveaux renseignements à l'AMF. Plutôt, celui-ci vise à colliger dans un même document les renseignements pour lesquels une divulgation était déjà requise ou à rappeler certaines obligations aux sociétés inscrites. Par ailleurs, cette nouvelle obligation n'entraîne pas de frais supplémentaires pour les sociétés inscrites.

Période de mise en application de l'obligation de dépôt du formulaire Information financière - Annuelle

L'obligation de dépôt du formulaire Information financière - Annuelle n'est pas codifiée et découle du pouvoir général de l'AMF d'exiger la communication de tout document ou renseignement estimé utile à l'accomplissement de sa mission. Cela dit, tout défaut de se conformer à l'obligation de déposer ce formulaire engendre le risque de se voir imposer des pénalités administratives.

La période et le processus de mise en application de l'obligation du dépôt se feront par étapes selon la date de fin de l'exercice financier de chaque société inscrite, à savoir pour:

  • les sociétés inscrites dont la fin d'exercice financier se situe entre le 31 décembre 2016 et le 28 février 2017 (les sociétés ayant normalement déjà déposé leurs états financiers annuels non consolidés audités et le calcul de l'excédent du fonds de roulement) doivent obligatoirement déposer les étapes 4 à 9 du formulaire avant le 31 octobre 2017. Le dépôt de ces étapes 4 à 9 doit se faire via courriel, à l'adresse :, ou par courrier, à l'adresse indiquée sur le formulaire;
  • les sociétés inscrites dont la fin d'exercice financier se situe entre le 31 mars et le 30 juin 2017 doivent compléter l'ensemble du formulaire et déposer celui-ci au plus tard le 31 octobre 2017 soit via courriel à l'adresse indiquée ci-dessus, ou via la plateforme Services en ligne accessible sur le site Web de l'AMF (les « Services en ligne »). À noter que ces sociétés inscrites doivent tout de même déposer leurs états financiers annuels non consolidés audités et le calcul de l'excédent du fonds de roulement au plus tard 90 jours suivant la fin de l'exercice financier;
  • les sociétés inscrites dont la fin d'exercice financier se situe le 31 juillet 2017 ou après doivent compléter l'ensemble du formulaire et déposer celui-ci concurremment à leurs états financiers annuels non consolidés audités et au calcul de l'excédent du fonds de roulement au plus tard 90 jours suivant la fin de l'exercice financier.

À compter de janvier 2018, toutes les sociétés inscrites devront déposer le formulaire concurremment à leurs états financiers annuels non consolidés audités et au calcul de l'excédent du fonds de roulement au plus tard 90 jours suivant la fin de l'exercice financier.

Mécanismes visant à assurer la conformité

Enfin, il importe de souligner qu'il sera dorénavant impossible pour les utilisateurs des Services en ligne de procéder au dépôt des états financiers annuels non consolidés audités et du calcul de l'excédent du fonds de roulement sans remplir le formulaire Information financière - Annuelle. De même, il sera impossible de transmettre celui-ci si un champ n'a pas été correctement rempli.

N'hésitez pas à contacter notre équipe Produits d'investissement et gestion du patrimoine pour toute question liée au nouveau formulaire Information financière - Annuelle et il nous fera plaisir de vous assister à compléter celui-ci.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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