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Comment Letters for Request for Comment: MI - 52-111 - Reporting on Internal Control over Financial Reporting
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Securities law
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5 - Ongoing Requirements for Issuers and Insiders
52-111
Request for Comment: MI - 52-111 - Reporting on Internal Control over Financial Reporting
Comment Letters for Request for Comment: MI - 52-111 - Reporting on Internal Control over Financial Reporting
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Comments Received (comment period due June 6, 2005 )
Date
Comment Letters
June 30, 2005
Title
Marianne Harrison (Manulife Financial)
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June 30, 2005
Title
David G. Smith (Keyera)
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June 30, 2005
Title
PricewaterhouseCoopers LLP
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June 30, 2005
Title
Robert G. McFarlane (Telus)
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June 30, 2005
Title
Kelly E. Miller (BDO Dunwoody LLP)
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June 30, 2005
Title
Stuart Hartley (FocusROI)
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June 30, 2005
Title
Matthew L. Janisch (Bow Valley Energy Ltd.)
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June 30, 2005
Title
R. James Brown (High Point Resources Inc.)
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June 30, 2005
Title
Deloitte & Touche LLP
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June 30, 2005
Title
Protiviti
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June 30, 2005
Title
Robert H. Karp (Torys LLP)
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June 30, 2005
Title
KPMG LLP
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June 30, 2005
Title
Ting Yeh (Magellan Aerospace Corporation)
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June 30, 2005
Title
Osler, Hoskin & Harcourt LLP
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June 30, 2005
Title
R. Kelly Shaughnessy (Canadian Bankers Association)
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June 30, 2005
Title
Ernst & Young
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June 30, 2005
Title
S. W. Lancaster (CCL Industries Inc.)
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June 29, 2005
Title
Russell K. Girling (TransCanada)
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June 29, 2005
Title
Charley Best (Issues Central)
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June 29, 2005
Title
Tracey C. Ball (Canadian Western Bank)
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June 29, 2005
Title
David A. Richards (The Institute fo Internal Auditors)
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June 29, 2005
Title
Robert W. McColm (Aecon)
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June 29, 2005
Title
Michael Brooks (Real Pac)
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June 28, 2005
Title
J. C. Smith
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June 27, 2005
Title
R.B. Michaleski, P.D. Robertson & C Wagner (Pembina)
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June 24, 2005
Title
John Currie (Intrawest)
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June 22, 2005
Title
W. W. Lovatt (Great-West LifeCo Inc.)
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June 21, 2005
Title
J. Patricio Varas (Far West Mining Ltd.)
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June 21, 2005
Title
Bruce G. Waterman (Agrium)
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June 21, 2005
Title
Gordon J. Reykdal & Michael M. Zvonkovic (Rentcash Inc.)
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June 16, 2005
Title
Bradford Cooke (Canarc Resource Corp.)
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June 16, 2005
Title
Richard L. Wood (Grant Thornton)
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June 16, 2005
Title
Stewart L. Lockwood (Vector)
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June 13, 2005
Title
Robert A. Manning (Canadian Western Bank)
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June 10, 2005
Title
Paul Denommee & Maite Fink (Metro Inc.)
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June 9, 2005
Title
Gordon R. Barefoot (Terasen)
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June 8, 2005
Title
Michel Labonte (National Bank of Canada)
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June 6, 2005
Title
Trudy Curran & Allen Hagerman (Canadian Oil Sands)
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June 6, 2005
Title
Harry G. Schaefer
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June 6, 2005
Title
Michael H. Vels (Maple Leaf Foods)
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June 6, 2005
Title
Jim Screaton & Keith Macdonald (SEPAC)
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June 6, 2005
Title
Randall Davis & Douglas Proll (Canadian Natural)
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June 6, 2005
Title
Allenna Leonard (The Complementary Set)
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June 6, 2005
Title
Karyn A. Brooks (FEI)
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June 5, 2005
Title
Stan I. Buell (CSA General Secretariat)
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June 3, 2005
Title
H.E. Demone (High Liner Foods Incorporated)
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June 3, 2005
Title
David A. Judson (McCarthy Tetrault)
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June 2, 2005
Title
Business Roundtable - CA facilitated
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June 2, 2005
Title
W. Shaun Jackson (Kingsway Financial Services Inc.)
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June 1, 2005
Title
Richard W. Nesbitt (TSX Group)
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May 31, 2005
Title
Paul Smith (Imperial Oil)
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May 31, 2005
Title
Henry R. Lawrie
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May 31, 2005
Title
Walter Maughan
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May 31, 2005
Title
N. C. Southern & K.M. Watson (ATCO Group)
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May 31, 2005
Title
B.K. French (ATCO Group)
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May 27, 2005
Title
Bruce W. Aunger (Madison Group)
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May 25, 2005
Title
Andre Bergevin (Bell Nordiq)
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May 19, 2005
Title
Helen Roman-Barber (Roman)
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April 1, 2005
Title
Tim Leech & Parveen P. Gupta
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March 16, 2005
Title
Walter Ross (Trimin Capital Corp.)
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February 28, 2005
Title
Simon Romano (Stikeman Elliott)
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February 27, 2005
Title
Stan I. Buell (SIPA)
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February 14, 2005
Title
Stan I. Buell (SIPA)
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January 1, 2004
Title
Stan I. Buell (CARP)
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Back
1 - Procedure and Related Matters
2 - Certain Capital Market Participants
3 - Registration Requirements and Related Matters
4 - Distribution Requirements
5 - Ongoing Requirements for Issuers and Insiders
6 - Take-Over Bids and Special Transactions
7 - Securities Transactions Outside the Jurisdiction
8 - Investment Funds
9 - Derivatives
Documents not numbered
Securities rule-making in Ontario
Proposed instruments, rules and policies
Orders, rulings and decisions
Blanket orders
Delegation orders
OSC Bulletin
Filing documents online
Back
Registration forms and documents
Reporting issuer and issuer forms
Tribunal
Investors
Back
Investor protection
Back
The OBSI Joint Regulators Committee
Investor resources
Investor research and reports
Investor warnings and alerts
Check before you invest
OSC in the Community
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Investor Advisory Panel meeting agendas
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Submissions by the Investor Advisory Panel
Enforcement
Back
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Sanctions
Back
Allocation and use of funds from sanctions and settlements
Back
Current distributions of funds from sanctions and settlements
Individuals or companies with unpaid OSC sanctions
Cease trade and freeze orders
Mediation program
OSC Whistleblower Program
Back
Award eligibility and process
Whistleblower protections
Submit a whistleblower report
Back
Submission guide
Technical support for submitting a Whistleblower report
Update on the OSC Whistleblower Program 2016 to 2022
Investigation resources
Automatically reciprocated orders and settlement agreements
OSC QuadrigaCX report
Back
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Back
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OSC Dialogue
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OSC Dialogue 2024: Inviting, thriving and secure capital markets
OSC Dialogue 2023: Regulating with Purpose
OSC Dialogue 2021: Creating Conditions for Growth
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Subscribe
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OSC Guide
COVID-19 updates
About us
Back
Role of the OSC
Back
Our structure
OSC Strategic Plan
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Governance
Back
Board Directors
Back
Board Director opportunities
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Accountability
Back
OSC Annual Report
OSC Statement of Priorities
OSC Business Plan
OSC Service Commitment
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Comments Received (comment period due June 6, 2005 )