The Canadian Securities Administrators have now published the new National Instrument 52-109 – Certification of Disclosure in Issuers’ Annual and Interim Filings (NI 52-109), which is scheduled to come into force on December 15, 2008. NI 52-109 and its requirements will then apply to annual and interim filings of all reporting issuers (except investment funds) for financial periods ending on or after that date. Consequently, issuers with December 31 year ends will need to reflect these new requirements in their year end filings.

type The Material Change Report - September 2008 - New Rule on Internal Controls to be Effective in December 2008