This Instrument was originally written in a format inconsistent with that commonly used in B.C. legislation. As of February 8, 2011, it was reformatted to the current style, without any change in wording other than changes enacted by amending legislation.
Section 1.1, definitions "financial statements", "interim financial report", and "special purpose entity" were added by BC Reg B.C. Reg. 382/2010, effective January 1, 2011.
Section 1.1, definition of "internal control over financial reporting" paragraph (c) BEFORE amended by BC Reg B.C. Reg. 382/2010, effective January 1, 2011.
(c) are designed to provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of the issuer's assets that could have a material effect on the annual financial statements or interim financial statements;
Section 1.1, definition of "interim filings" BEFORE amended by BC Reg B.C. Reg. 382/2010, effective January 1, 2011.
"interim filings" means an issuer's interim financial statements and its interim MD&A filed under securities legislation for an interim period;
Section 1.1, definition of "interim financial statements" BEFORE repealed by BC Reg B.C. Reg. 382/2010, effective January 1, 2011.
"interim financial statements" means the interim financial statements required to be filed under NI 51-102;
Section 1.1, definition of "material weakness" BEFORE amended by BC Reg B.C. Reg. 382/2010, effective January 1, 2011.
"material weakness" means a deficiency, or a combination of deficiencies, in ICFR such that there is a reasonable possibility that a material misstatement of the reporting issuer's annual or interim financial statements will not be prevented or detected on a timely basis;
Section 1.1, definition of "NI 52-107" BEFORE amended by BC Reg B.C. Reg. 382/2010, effective January 1, 2011.
"NI 52-107" means National Instrument 52-107 Acceptable Accounting Principles, Auditing Standards and Reporting Currency;
Section 1.1, definition of "proportionately consolidated entity" BEFORE amended by BC Reg B.C. Reg. 382/2010, effective January 1, 2011.
"proportionately consolidated entity" means an entity in which an issuer has an interest that is accounted for by combining, on a line-by-line basis, the issuer's pro rata share of each of the assets, liabilities, revenues and expenses of the entity with similar items in the issuer's financial statements;
Section 1.1, definition of "U.S. marketplace" BEFORE amended by BC Reg B.C. Reg. 382/2010, effective January 1, 2011.
"U.S. marketplace" has the meaning ascribed to it in NI 51-102;
Section 1.1, definition of "variable interest entity" BEFORE repealed by BC Reg B.C. Reg. 382/2010, effective January 1, 2011.
"variable interest entity" has the meaning ascribed to it in the issuer's GAAP; and
Section 1.1 definition of "venture issuer" BEFORE amended by BC Reg 208/2015, effective November 17, 2015.
"venture issuer" means a reporting issuer that, as at the end of the period covered by the annual or interim filings, as the case may be, did not have any of its securities listed or quoted on any of the Toronto Stock Exchange, a U.S. marketplace, or a marketplace outside of Canada and the United States of America other than the Alternative Investment Market of the London Stock Exchange or the PLUS markets operated by PLUS Markets Group plc.
Section 3.3 (1) (a) BEFORE amended by BC Reg B.C. Reg. 382/2010, effective January 1, 2011.
(a) subject to subsection (3), a proportionately consolidated entity or a variable interest entity in which the issuer has an interest; or
Section 3.3 (2) (b) BEFORE amended by BC Reg B.C. Reg. 382/2010, effective January 1, 2011.
(b) summary financial information about the proportionately consolidated entity, variable interest entity or business that the issuer acquired that has been proportionately consolidated or consolidated in the issuer's financial statements.
Section 3.3 (3) BEFORE amended by BC Reg B.C. Reg. 382/2010, effective January 1, 2011.
(3) An issuer must not limit its design of DC&P or ICFR under paragraph (1) (a) except where the certifying officers would not have a reasonable basis for making the representations in the annual or interim certificates because they do not have sufficient access to a proportionately consolidated entity or variable interest entity, as applicable, to design and evaluate controls, policies and procedures carried out by that entity.
Section 5.6 BEFORE amended by BC Reg B.C. Reg. 382/2010, effective January 1, 2011.
Exception for new reporting issuers
5.6 Despite section 5.1, a reporting issuer does not have to file an interim certificate relating to
(a) the interim financial statements required under section 4.7 of NI 51-102 for interim periods that ended before the issuer became a reporting issuer; or
(b) the interim financial statements for a reverse takeover acquirer required under section 4.10 of NI 51-102 for interim periods that ended before the completion of the reverse takeover.
Section 6.2 BEFORE amended by BC Reg B.C. Reg. 382/2010, effective January 1, 2011.
Refiled interim financial statements or interim MD&A
6.2 If an issuer refiles its interim financial statements or interim MD&A for an interim period, it must file separate interim certificates for that interim period in Form 52-109F2R on the date that it refiles the interim financial statements or interim MD&A, as the case may be.
Section 8.2 (3) BEFORE amended by BC Reg B.C. Reg. 382/2010, effective January 1, 2011.
(3) Despite subsections (1) and (2), Parts 2, 3, 5, 6 and 7 apply to an issuer for an interim period if the issuer's interim financial statements or interim MD&A, that together comprise the issuer's interim filings, differ from the interim financial statements or interim MD&A filed with or furnished to the SEC, or included as exhibits to other documents filed with or furnished to the SEC, and certified in compliance with the SOX 302 Rules.
Form 52-109F1, section 3 BEFORE amended by BC Reg B.C. Reg. 382/2010, effective January 1, 2011.
3. Fair presentation: Based on my knowledge, having exercised reasonable diligence, the annual financial statements together with the other financial information included in the annual filings fairly present in all material respects the financial condition, results of operations and cash flows of the issuer, as of the date of and for the periods presented in the annual filings.
Form 52-109F1, section 5.3 BEFORE amended by BC Reg B.C. Reg. 382/2010, effective January 1, 2011.
5.3 Limitation on scope of design: The issuer has disclosed in its annual MD&A
(a) the fact that the issuer's other certifying officer(s) and I have limited the scope of our design of DC&P and ICFR to exclude controls, policies and procedures of
(i) a proportionately consolidated entity in which the issuer has an interest;
(ii) a variable interest entity in which the issuer has an interest; or
(iii) a business that the issuer acquired not more than 365 days before the issuer's financial year end; and
(b) summary financial information about the proportionately consolidated entity, variable interest entity or business that the issuer acquired that has been proportionately consolidated or consolidated in the issuer's financial statements.
Form 52-109FV1, section 3 BEFORE amended by BC Reg B.C. Reg. 382/2010, effective January 1, 2011.
3. Fair presentation: Based on my knowledge, having exercised reasonable diligence, the annual financial statements together with the other financial information included in the annual filings fairly present in all material respects the financial condition, results of operations and cash flows of the issuer, as of the date of and for the periods presented in the annual filings.
Form 52-109F1 — IPO/RTO, section 3 BEFORE amended by BC Reg B.C. Reg. 382/2010, effective January 1, 2011.
3. Fair presentation: Based on my knowledge, having exercised reasonable diligence, the interim financial statements together with the other financial information included in the interim filings fairly present in all material respects the financial condition, results of operations and cash flows of the issuer, as of the date of and for the periods presented in the interim filings.
Form 52-109F2, section 1 BEFORE amended by BC Reg B.C. Reg. 382/2010, effective January 1, 2011.
1. Review: I have reviewed the interim financial statements and interim MD&A (together, the "interim filings") of [identify the issuer] (the "issuer") for the interim period ended [state the relevant date].
Form 52-1092, section 3 BEFORE amended by BC Reg B.C. Reg. 382/2010, effective January 1, 2011.
3. Fair presentation: Based on my knowledge, having exercised reasonable diligence, the interim financial statements together with the other financial information included in the interim filings fairly present in all material respects the financial condition, results of operations and cash flows of the issuer, as of the date of and for the periods presented in the interim filings.
Form 52-1092, section 5.3 BEFORE amended by BC Reg B.C. Reg. 382/2010, effective January 1, 2011.
5.3 Limitation on scope of design: The issuer has disclosed in its interim MD&A
(a) the fact that the issuer's other certifying officer(s) and I have limited the scope of our design of DC&P and ICFR to exclude controls, policies and procedures of
(i) a proportionately consolidated entity in which the issuer has an interest;
(ii) a variable interest entity in which the issuer has an interest; or
(iii) a business that the issuer acquired not more than 365 days before the last day of the period covered by the interim filings; and
(b) summary financial information about the proportionately consolidated entity, variable interest entity or business that the issuer acquired that has been proportionately consolidated or consolidated in the issuer's financial statements.
Form 52-109FV2, section 1 BEFORE amended by BC Reg B.C. Reg. 382/2010, effective January 1, 2011.
1. Review: I have reviewed the interim financial statements and interim MD&A (together, the "interim filings") of [identify the issuer] (the "issuer") for the interim period ended [state the relevant date].
Form 52-109FV2, section 3 BEFORE amended by BC Reg B.C. Reg. 382/2010, effective January 1, 2011.
3. Fair presentation: Based on my knowledge, having exercised reasonable diligence, the interim financial statements together with the other financial information included in the interim filings fairly present in all material respects the financial condition, results of operations and cash flows of the issuer, as of the date of and for the periods presented in the interim filings.
Form 52-109FV2 — IPO/RTO, section 1 BEFORE amended by BC Reg B.C. Reg. 382/2010, effective January 1, 2011.
1. Review: I have reviewed the interim financial statements and interim MD&A (together, the "interim filings") of [identify the issuer] (the "issuer") for the interim period ended [state the relevant date].
Form 52-109FV2 - IPO/RTO, section 3 BEFORE amended by BC Reg B.C. Reg. 382/2010, effective January 1, 2011.
3. Fair presentation: Based on my knowledge, having exercised reasonable diligence, the interim financial statements together with the other financial information included in the interim filings fairly present in all material respects the financial condition, results of operations and cash flows of the issuer, as of the date of and for the periods presented in the interim filings.