52-109 - Certification of Disclosure In Issuers’ Annual and Interim Filings [NI Advance Notice - Lapsed]
Published Date: | 2008-08-15 |
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Effective Date: | 2008-12-15 |
Document(s): |
Concurrently Published:
- 52-109CP - Certification of Disclosure in Issuers’ Annual and Interim Filings [CP Advance Notice - Lapsed]
- 52-109F1 - Certification of annual filings - full certificate [F Advance Notice - Lapsed]
- 52-109F1 AIF - Certification of annual filings in connection with voluntarily filed AIF [F Advance Notice - Lapsed]
- 52-109F1 IPO/RTO - Certification of annual filings following an initial public offering, reverse takeover or becoming a non-venture issuer [F Advance Notice - Lapsed]
- 52-109F1R - Certification of refiled annual filings [F Advance Notice - Lapsed]
- 52-109F2 - Certification of interim filings - full certificate [F Advance Notice - Lapsed]
- 52-109F2 IPO/RTO - Certification of interim filings following an initial public offering, reverse takeover or becoming a non-venture issuer [F Advance Notice - Lapsed]
- 52-109F2R - Certification of refiled interim filings [F Advance Notice - Lapsed]
- 52-109FV1 - Certification of annual filings - venture issuer basic certificate [F Advance Notice - Lapsed]
- 52-109FV2 - Certification of interim filings - venture issuer basic certificate [F Advance Notice - Lapsed]
- BCN 2008/38 - Advance Notice of National Instrument 52-109 Certification of Disclosure in Issuers’ Annual and Interim Filings [BCN - Lapsed]
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