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NOTICE AND REQUEST FOR COMMENT PROPOSED AMENDMENTS TO NATIONAL INSTRUMENT 52-109 CERTIFICATION OF DISCLOSURE IN ISSUERS’ ANNUAL AND INTERIM FILINGS AND COMPANION POLICY 52-109CP TO NATIONAL INSTRUMENT 52-109 CERTIFICATION OF DISCLOSURE IN ISSUERS' ANNUAL AND INTERIM FILINGS September 25, 2009 Introduction We, the Canadian Securities Administrators (CSA), except the Autorité des marchés financiers and the New Brunswick Securities Commission, are publishing for a 90 day comment period proposed amendments (the Certification Amendments) to: National Instrument 52-109 Certification of Disclosure in Issuers’ Annual and Interim Filings (NI 52-109) and Companion Policy 52-109CP to National Instrument 52-109 Certification of Disclosure in Issuers’ Annual and Interim Filings (52-109CP). This notice forms part of a series of CSA notices which address proposed changes to securities legislation arising from the upcoming changeover to International Financial Reporting Standards (IFRS). Appendix A provides a summary of certain changes to accounting terms and phrases. Other proposed amendments are described in this notice. Proposed Text Appendix B sets out the proposed amendments to NI 52-109 and 52-109CP (the “proposed amendments”). We invite comment on the proposed amendments. As the proposed amendments relate primarily to the upcoming changeover to IFRS in Canada and need to be in place before January 1, 2011, we are not inviting ...
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