Amendments to Multilateral Instrument: NI - 52-109 - Certification of Disclosure in Issuers' Annual and Interim Filings

MULTILATERAL INSTRUMENT 52-109

CERTIFICATION OF DISCLOSURE IN ISSUERS' ANNUAL AND INTERIM FILINGS

AMENDMENT INSTRUMENT

1. Multilateral Instrument 52-109 Certification of Disclosure in Issuers' Annual and Interim Filings is amended by this Instrument.

2. Subsection 5.2(1) is amended by adding the following after paragraph (b):

(c) Notwithstanding Part 2 or paragraph 5.2(1)(a), an issuer that files an annual certificate in Form 52-109F1 in respect of a financial year ending on or before June 29, 2006 may omit from the Form 52-109F1

(i) the words "and internal control over financial reporting" in the introductory language in paragraph 4;

(ii) paragraph 4(b); and

(iii) paragraph 5.

3. Subsection 5.2(2) is amended by adding the following after paragraph (b):

(c) Notwithstanding Part 3 or paragraph 5.2(2)(a), an issuer that files an interim certificate in Form 52-109F2 for a permitted interim period may omit from the Form 52-109F2

(i) the words "and internal control over financial reporting" in the introductory language in paragraph 4;

(ii) paragraph 4(b); and

(iii) paragraph 5.

(d) For the purpose of paragraph 5.2(2)(c), a permitted interim period is an interim period that occurs prior to the end of the issuer's first financial year ending after June 29, 2006.

4. This Instrument comes into force on June 6, 2005.

COMPANION POLICY 52-109CP

CERTIFICATION OF DISCLOSURE IN ISSUERS' ANNUAL AND INTERIM FILINGS

AMENDMENTS

1. Appendix A to 52-109CP is amended by adding the following at the end of footnote 4:

In accordance with subsection 5.2(1) of the Instrument, an issuer that files a full annual certificate in respect of a financial year ending on or before June 29, 2006 may omit from the full annual certificate

(i) the words "and internal control over financial reporting" in the introductory language in paragraph 4;

(ii) paragraph 4(b); and

(iii) paragraph 5.

2. Appendix A to 52-109CP is amended by adding the following at the end of footnote 5:

In accordance with subsection 5.2(2) of the Instrument, an issuer that files a full interim certificate in respect of a permitted interim period may omit from the full interim certificate

(i) the words "and internal control over financial reporting" in the introductory language in paragraph 4;

(ii) paragraph 4(b); and

(iii) paragraph 5.

A permitted interim period is an interim period that occurs prior to the end of the issuer's first financial year ending after June 29, 2006.

3. These amendments are effective on June 6, 2005.