Reminder Of New Certifications And MD&A Disclosure Required For 2008 Year-End Filings

Mondaq Business BriefingCanada Law Articles in English (2009)

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Reminder Of New Certifications And MD&A Disclosure Required For 2008 Year-End Filings

On October 24, 2008, the Canadian Securities

Administrators (the CSA) adopted a

revised form of National Instrument 52-109

Certification of Disclosure of Issuers' Annual and Interim

Filings  (NI 52-109

or the Instrument).1 Effective December 15,

2008, NI 52-109 has introduced new interim and annual certification

requirements and new disclosure requirements for interim and annual

management discussion and analysis (MD&A).

Under the revised NI 52-109, the issuer's chief executive

officer (CEO) and c...

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