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What is a Material Change Report?

Under National Instrument 51-102 (Continuous Disclosure Obligations), when a material change occurs, an issuer must immediately issue a news release and then file a Material Change Report (Form 51-102F3) on SEDAR+ within 10 days of the change.

A "material change" is a change in the business, operations, or capital of the issuer that would reasonably be expected to have a significant effect on the market price or value of its securities — for example, a major acquisition, a financing, a change of control, a significant new contract, or the loss of a key customer.

Material Change Reports are one of the most signal-rich SEDAR+ filings because they mark the moments a company itself has flagged as important. Form55 tags incoming MCRs so they show alongside insider and government-contract activity on the company page.

See Also
SEDAR+ (System for Electronic Data Analysis and Retrieval +)
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