52-109 - Certification of Disclosure in Issuers' Annual and Interim Filings [NI Proposed - Lapsed]

Concurrently Published:

• 51-102F1 - Amendment Instrument for Form 51-102F1 Management's Discussion & Analysis of National Instrument 51-102 Continuous Disclosure Obligations [F Amendment Proposed - Lapsed]
• 52-109CP - Certification of Disclosure in Issuers' Annual and Interim Filings [CP Proposed - Lapsed]
• BCN 2008/22 - Second Request for Comments Proposed Repeal and Replacement of Multilateral 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
9.1 Effective date