This Practice Note discusses the implementation by a reporting company of a dividend reinvestment plan (DRIP) for its securities. Issues discussed include the information that is provided to the participants in the DRIP and the requirements for registering the offer and sale of the securities on a Form S-3 registration statement under the Securities Act. This Note primarily focuses on the issues relating to the preparation of a Form S-3 registration statement but is also applicable to foreign private issuers registering the offer and sale of their securities on Form F-3.