Guidance Notes

    • GN-3100-21-001 - Client Relationship Model
    • GN-3100-21-002 - Mutual Fund Sales Incentives
    • GN-3100-21-003 - Guidance on Best Execution
    • GN-3100-21-004 - Guidance on fair pricing of over-the-counter securities
    • GN-3100-21-005 - Customer Accounts “in trust”
    • GN-3100-21-006 - Managing Conflicts of Interest arising from Soliciting Dealer Arrangements
    • GN-3100-21-007 - Recommendations and best practices for distribution of non-arm’s length investment products
    • GN-3200-21-002 - Guidance Respecting Order Execution Only Accounts as a Form of Third-Party Electronic Access to Marketplaces
    • GN-3200-21-006 - Use of Identifiers and Notification Requirements Respecting Certain Order Execution Only and Direct Electronic Access Clients and Advisers
    • GN-3200-22-001 - Guidance on Borrowing for Investment Purposes
    • GN-3200-22-002 - Futures segregation and portability customer protection regime guidance
    • GN-3200-23-001 - Investment Dealer Anti-Money Laundering Compliance Guidance
    • GN-3300-21-001 - Product Due Diligence and Know-Your-Product
    • GN-3400-21-001 - Sales Practice Obligations Relating to Leveraged and Inverse Exchange-Traded Funds
    • GN-3400-21-002 - Minimum Standards for Institutional Account Opening, Operations and Supervision
    • GN-3400-21-003 - Guidance on order execution only account services and activities
    • GN-3400-21-004 - Know-your-client and suitability determination for retail clients
    • GN-3500-21-001 - Guidelines for Confidential Information Containment
    • GN-3500-21-002 - Guidance on Client Priority for Private Placements
    • GN-3500-21-003 - Pre-Marketing of Distributions
    • GN-3500-21-004 - Risk Disclosure Statement for Futures and Options
    • GN-3500-21-005 - Guidance respecting underwriter due diligence
    • GN-3600-20-001 - Research Report Disclosures and Best Practices
    • GN-3600-21-002 - Review of Advertisements, Sales Literature and Correspondence
    • GN-3700-21-001- Releases Entered Into Between Dealer Members & Clients and Confidentiality Restrictions
    • GN-3700-21-002 - Electronic client complaint record retention
    • GN-3700-21-003 - Complying with requirements regarding the Ombudsman for Banking Services and Investments (OBSI)
    • GN-3700-21-004 - Recognition of contingent loss arising from litigation
    • GN-3700-22-001 - Compliance with IIROC’s Cybersecurity Incident Reporting Requirements
    • GN-3800-20-001 - Content of Books and Records
    • GN-3800-21-001 - Pledge of Member’s client securities
    • GN-3800-21-002 - Processing of segregated fund contracts
    • GN-3800-21-003 - Guidance on Marketplace and Average Price Disclosure for Trade Confirmations
    • GN-3800-21-004 - Consolidated statements
    • GN-3800-21-006 - Off-book transactions
    • GN-3800-21-007 - Trade matching and trade confirmation suppression practices
    • GN-3800-21-008 - Service arrangements between Dealer Members and Portfolio Managers
    • GN-3800-21-009 - Average price accounts – margin requirements
    • GN-3800-21-010 - Client Relationship Model ("CRM") - Frequently Asked Questions
    • GN-3900-20-001 - Account Supervision Guidance
    • GN-3900-21-001 - Order Execution Only Dealers and the use of automation in the account opening approval process
    • GN-3900-21-002 - Best Practices for Head Office Supervision of Business Locations
    • GN-3900-21-003 - Principal Protected Notes Compliance Review
    • GN-3900-21-005 - Unilateral Mutual Fund Substitutions
    • MR0187 – Policy 8 and ComSet Reporting Requirements (will be updated as part of a separate project)
    • Notice 09-0363 – Client Complaint Handling Rule and Guidance Note (will be updated as part of a separate project)
    • Notice 16-0068 – Managing Conflicts in the Best Interest of the Client (under consideration for future update)
    • Notice 16-0297 – Managing Conflicts in the Best Interest of the Client – Status Update (under consideration for future update)
    • Notice 17-0093 – Managing Conflicts in the Best Interest of the Client – Compensation-related Conflicts Review  (under consideration for future update)
    • Notice 19-0051 – E-Signatures (will be updated as part of a separate project)
    • MR0162 – Policy 8 – Information Regarding Reporting (will be updated as part of a separate project)
    • GN-4100-21-002 - Alternative confirmation procedures for mutual funds
    • GN-4200-21-001 - Best practices for credit risk management
    • GN-4300-21-001 - “Evidence of deposits” and custody agreements
    • GN-4300-21-002 - Segregation of RRSP Securities
    • GN-4300-21-003 - Cash Segregated in Trust for Clients with an Acceptable Institution
    • GN-4300-21-004 - Securities held in custody - securities held in a foreign jurisdiction
    • GN-4300-23-001 - Direct Registration System Guidance
    • GN-4400-21-001 - Mail insurance coverage
    • GN-4400-21-002 - Financial Institutional Bond in-transit Insurance
    • GN-4600-22-001 - Guidance on fully-paid securities lending programs
    • GN-4800-21-001 - Regular settlement date to be used for certain foreign exchange hedge trades
    • GN-4800-21-002 - Exemption from subsection 4803(6) of the IIROC Rules – Interest calculation for monthly pay instruments
    • GN-4800-21-003 - Exemption Procedure for Bulk Account Movements
    • GN-5200-21-001 - Government of Canada – Real Return Bonds
    • GN-5200-21-002 - Margin requirements for synthetic and reconstituted Government of Canada Bonds
    • GN-5300-21-001 - Loan value granted to significant security positions held in Dealer Member and client accounts
    • GN-5400-21-002 - Interest rate swaps
    • GN-5400-23-001 - Margin treatment of unhedged foreign exchange positions held in client accounts
    • GN-5500-24-001 - Underwriting regulatory financial reporting and capital requirements
    • GN-5600-21-001 - Capital and margin requirements for special warrants, subscription receipts and restricted securities
    • GN-5700-21-001 - Margin requirements for cryptocurrency futures contracts
    • GN-5700-21-002 - Acceptable structures for long condor spread and short iron condor spread
    • GN-5700-21-003 - Over-the-Counter (OTC) option contracts
    • GN-5700-21-004 - Potential early exercise risk when American style options are used in a box spread strategy
    • GN-5900-21-001 - Accounting and margin for repurchase and resale agreements
    • GN-9200-21-001 - IIROC Registration – The Fit and Proper Test for Approved Persons
    • GN-FORM1-21-001 - Amendments to Statement B and C of Form 1 – Custodial Agreements
    • GN-FORM1-21-002 - Capital provision for unresolved mutual fund differences
    • GN-FORM1-21-003 - Clarification on Schedule 14 of Form 1 and the limited recourse call loan agreement
    • GN-FORM1-21-004 - Acceptable alternative procedures for U.S. broker reconciliations (Statement B, Form 1)
    • GN-FORM1-22-001 - Margin treatment of registered account debit balances
    • GN-FORM1-24-001 - Schedule 9 of Form 1, concentration of securities