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Draft Regulation 52-109 respecting Certification of Disclosure

Draft Regulation 52-109 respecting Certification of Disclosure 2026

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REGULATION 52-109 outlines the certification requirements for disclosure in companies' annual and interim filings. It defines key terms, specifies the application of the regulation to reporting issuers (excluding investment funds), and details the responsibilities of chief executive officers and chief financial officers in certifying annual and interim filings. The regulation also includes provisions for exemptions based on compliance with U.S. laws and outlines the effective date of enforcement.

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Click ‘Get Form’ to open the Draft Regulation 52-109 in the editor.
Begin by reviewing the definitions section to understand key terms such as 'annual certificate' and 'interim filings'. This will help you accurately complete the form.
Fill out the annual certificate (Form 52-109F1) by identifying yourself, your position, and the issuer. Ensure that you certify that you have reviewed all annual filings for accuracy.
In the certification fields, confirm that there are no untrue statements or omissions in the filings. Provide a fair presentation of financial conditions as required.
Complete similar steps for the interim certificate (Form 52-109F2), ensuring all information is accurate and reflects your knowledge of interim filings.

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Regulation 52-109 respecting Certification of Disclosure in Issuers Annual and Interim Filings (the Regulation) sets out disclosure and filing requirements for all reporting issuers, other than investment funds.

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