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     "https://www.osc.ca/sites/default/files/2022-04/cp_20220105_31-103CP_unofficial-consolidation.pdf",
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     "https://fcnb.ca/sites/default/files/2026-01/31-103-CONS-CP-2026-01-01_0.pdf",
     "https://www.osc.ca/en/securities-law/instruments-rules-policies/3/31-103/unofficial-consolidation-companion-policy-31-103cp-registration-requirements-exemptions-and-1",
     "https://www.osc.ca/en/securities-law/instruments-rules-policies/3/31-103/unofficial-consolidation-companion-policy-31-103cp-registration-requirements-exemptions-and"
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    },
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     "last_modified": "Tue, 30 Jun 2020 01:09:35 GMT"
    },
    "https://www.osc.ca/en/securities-law/instruments-rules-policies/3/31-103/unofficial-consolidation-companion-policy-31-103cp-registration-requirements-exemptions-and": {
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     "sha256": "sha256:db3f2127ea5fe63d97533197ae74e87a3b089964afceb0da414f9b548b6ea6d6",
     "read_at": "2026-10-31T01:33:52Z",
     "last_modified": "Sat, 31 Oct 2026 01:33:53 GMT"
    }
   },
   "counts": {
    "filled": 0,
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   },
   "notes": {
    "regime": "verified but undated — the source bears no date (order: source_date or not_found)",
    "authority": "verified but undated — the source bears no date (order: source_date or not_found)",
    "applicability": "verified but undated — the source bears no date (order: source_date or not_found)",
    "adoption_stage": "verified but undated — the source bears no date (order: source_date or not_found)",
    "effective_dates": "not stated on the pages read",
    "disclosure_duties": "verified but undated — the source bears no date (order: source_date or not_found)",
    "reporting_standards": "review PARTIAL: PARTIAL\n\nThe excerpt confirms the publication of IFRS S1 and S2 by the ISSB on June 26, 2023, and states they are \"not in effect in Canada until given effect by the Canadian Sustainability Board and t",
    "taxonomy": "not stated on the pages read",
    "climate_requirements": "not stated on the pages read",
    "assurance": "not stated on the pages read",
    "filing_store_and_format": "not stated on the pages read",
    "interoperability": "not stated on the pages read",
    "rule_revision_ref": "not stated on the pages read",
    "sources": "not stated on the pages read"
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