BANK OF MONTREAL current report, Q3 FY2015

Business Context and Reporting Period

Company: Bank of Montreal
Filing Type: Form 6-K (Report of a Foreign Private Issuer)
Date of Report: September 1, 2015
Purpose: This filing serves to add exhibits to the Company's Registration Statement on Form F-3 (File No. 333-196387) regarding Senior Medium-Term Notes, Series C, denominated in U.S. dollars.

Key Financial Metrics

The filing text does not provide a clear value for revenue, profit, cash flow, margins, debt, or liquidity. This document is a procedural filing to update legal exhibits and does not contain financial performance data.

Material Changes

No material changes to financial performance or operations are reported. The filing details a procedural update to the tax opinion governing the offering of Senior Medium-Term Notes under the existing shelf registration.

Guidance, Outlook, and Management Commentary

Legal and Tax Updates:

  • The Company is filing a new tax opinion from Torys LLP (Exhibit 8.3) to supplement the Registration Statement.
  • From the filing date, the Torys Opinion supersedes the previous Canadian tax opinion from Osler, Hoskin & Harcourt LLP (Exhibit 8.2) specifically for offerings where a prospectus supplement states the "Canadian Taxation" section is being replaced.
  • The Osler Opinion remains applicable in all other circumstances.
  • A Consent of Torys LLP is filed as Exhibit 23.6.
Management Commentary: The filing text does not provide management commentary, guidance, or outlook regarding business operations or financial results.

Investor Verification Checklist

  • Verify the specific terms of the Senior Medium-Term Notes, Series C, in the relevant prospectus supplements.
  • Confirm which tax opinion (Torys LLP or Osler, Hoskin & Harcourt LLP) applies to a specific note offering based on the prospectus supplement language.
  • Review the full Registration Statement on Form F-3 (File No. 333-196387) for comprehensive details on the debt offering.