Securities Law

52-109 - Certification of Disclosure In Issuers’ Annual and Interim Filings [NI Advance Notice - Lapsed]

Published Date: 2008-08-15
Effective Date: 2008-12-15
Document(s):

Concurrently Published:

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