52-109 - Certification of Disclosure In Issuers’ Annual and Interim Filings [NI - Rescinded] - For financial years beginning before January 1, 2011
Published Date: | 2008-12-05 |
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Effective Date: | 2008-12-15 |
Rescinded Date: | 2013-05-14 |
Document(s): |
Concurrently Published:
- 52-109CP - Certification of Disclosure in Issuers’ Annual and Interim Filings [CP - Rescinded] - For financial years beginning before January 1, 2011
- 52-109F1 - Certification of annual filings - full certificate [F - Rescinded] - For financial years beginning before January 1, 2011
- 52-109F1 - AIF Certification of annual filings in connection with voluntarily filed AIF [F]
- 52-109F1 - IPO/RTO Certification of annual filings following an initial public offering, reverse takeover or becoming a non-venture issuer [F - Rescinded] - For financial years beginning before January 1, 2011
- 52-109F1R - Certification of refiled annual filings [F]
- 52-109F2 - Certification of interim filings - full certificate [F - Rescinded] - For financial years beginning before January 1, 2011
- 52-109F2 - IPO/RTO Certification of interim filings following an initial public offering, reverse takeover or becoming a non-venture issuer [F - Rescinded] - For financial years beginning before January 1, 2011
- 52-109F2R - Certification of refiled interim filings [F - Rescinded] - For financial years beginning before January 1, 2011
- 52-109FV1 - Certification of annual filings - venture issuer basic certificate [F - Rescinded] - For financial years beginning before January 1, 2011
- 52-109FV2 - Certification of interim filings - venture issuer basic certificate [F - Rescinded] - For financial years beginning before January 1, 2011
- BCN 2008/49 - Adoption of National Instrument 52-109 Certification of Disclosure in Issuers’ Annual and Interim Filings [BCN - Lapsed]
This is an unofficial consolidation of National Instrument 52-109 Certification of Disclosure in Issuers’ Annual and Interim Filings that does not reflect amendments made effective January 1, 2011 in connection with Canada’s changeover to IFRS. This consolidation generally applies to financial periods relating to financial years beginning before January 1, 2011. This document is for reference purposes only and is not an official statement of the law. |
Table of Contents
PART 1 - DEFINITIONS AND APPLICATION
1.1 Definitions
1.2 Application
PART 2 - CERTIFICATION OBLIGATION
2.1 Certifying officers’ certification obligation
PART 3 - DC&P AND ICFR
3.1 Establishment and maintenance of DC&P and ICFR
3.2 MD&A disclosure of material weakness
3.3 Limitations on scope of design
3.4 Use of a control framework for the design of ICFR
PART 4 - CERTIFICATION OF ANNUAL FILINGS
4.1 Requirement to file
4.2 Required form of annual certificate
4.3 Alternative form of annual certificate for first financial period after initial public offering
4.4 Alternative form of annual certificate for first financial period after certain reverse takeovers
4.5 Alternative form of annual certificate for first financial period after becoming a non-venture issuer
4.6 Exemption for new reporting issuers
PART 5 - CERTIFICATION OF INTERIM FILINGS
5.1 Requirement to file
5.2 Required form of interim certificate
5.3 Alternative form of interim certificate for first financial period after initial public offering
5.4 Alternative form of interim certificate for first financial period after certain reverse takeovers
5.5 Alternative form of interim certificate for first financial period after becoming a non-venture issuer
5.6 Exemption for new reporting issuers
PART 6 - REFILED FINANCIAL STATEMENTS, MD&A OR AIF
6.1 Refiled annual financial statements, annual MD&A or AIF
6.2 Refiled interim financial statements or interim MD&A
PART 7 - GENERAL REQUIREMENTS FOR CERTIFICATES
7.1 Dating of certificates
7.2 French or English
PART 8 - EXEMPTIONS
8.1 Exemption from annual requirements for issuers that comply with U.S. laws
8.2 Exemption from interim requirements for issuers that comply with U.S. laws
8.3 Exemption for certain foreign issuers
8.4 Exemption for certain exchangeable security issuers
8.5 Exemption for certain credit support issuers
8.6 General exemption
PART 9 - EFFECTIVE DATE AND REPEAL
9.1 Effective date
9.2 Repeal
FORMS
Form 52-109F1 | Certification of annual filings - full certificate |
Form 52-109FV1 | Certification of annual filings - venture issuer basic certificate |
Form 52-109F1 - IPO/RTO | Certification of annual filings following an initial public offering, reverse takeover or becoming a non-venture issuer |
Form 52-109F1R | Certification of refiled annual filings |
Form 52-109F1 - AIF | Certification of annual filings in connection with voluntarily filed AIF |
Form 52-109F2 | Certification of interim filings - full certificate |
Form 52-109FV2 | Certification of interim filings - venture issuer basic certificate |
Form 52-109F2 - IPO/RTO | Certification of interim filings following an initial public offering, reverse takeover or becoming a non-venture issuer |
Form 52-109F2R | Certification of refiled interim filings |