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The Alberta Gazette
Part I
Vol. 106	Edmonton, Friday, December 31, 2010	No. 24
APPOINTMENTS
Appointment of Provincial Court Judge 
(Provincial Court Act)
December 13, 2010 
Harry Martin Van Harten
Re-appointment of Provincial Court Judge
(Provincial Court Act)
December 12, 2010 
Honourable Judge Ernest Joseph McKee Walter
For a term of one year to expire on December 11, 2011.
Re-appointment of Part-time Provincial Court Judge
(Provincial Court Act)
January 4, 2011 
Honourable Judge Darlene Rosalie Wong
For a term to expire in accordance with section 9.24(8)(c) of the Provincial Court Act.


ORDERS IN COUNCIL
O.C. 403/2010
(Municipal Government Act)
Approved and ordered: 
Donald S. Ethell 
Lieutenant Governor.	November 24, 2010
The Lieutenant Governor in Council 
(a)	effective January 1, 2011, the land described in Appendix A and shown on 
the sketch in Appendix B is separated from County of Lethbridge and 
annexed to the Village of Nobleford,
(b)	any taxes owing to County of Lethbridge at the end of December 31, 2010 
in respect of the annexed land are transferred to and become payable to the 
Village of Nobleford together with any lawful penalties and costs levied in 
respect of those taxes and the Village of Nobleford upon collecting those 
taxes, penalties and costs must pay them to County of Lethbridge, and
(c)	the assessor for the Village of Nobleford must assess the annexed land and 
the assessable improvements to it for the purposes of taxation in 2012 and 
subsequent years.
Ed Stelmach, Chair.
______________
APPENDIX A 
DETAILED DESCRIPTION OF THE LANDS SEPARATED FROM THE 
COUNTY OF LETHBRIDGE AND ANNEXED TO THE VILLAGE OF 
NOBLEFORD
ALL THAT PORTION OF THE NORTHEAST QUARTER OF SECTION TEN 
(10), TOWNSHIP ELEVEN (11), RANGE TWENTY-THREE (23) WEST OF THE 
FOURTH MERIDIAN CONTAINED WITHIN PLAN 7610314 AND PLAN 707JK.
ALL THAT PORTION OF THE SOUTHEAST QUARTER OF SECTION TEN 
(10), TOWNSHIP ELEVEN (11), RANGE TWENTY-THREE (23) WEST OF THE 
FOURTH MERIDIAN CONTAINED WITHIN PLAN 7610314 AND PLAN 707JK.
ALL THAT PORTION OF THE SOUTHEAST QUARTER OF SECTION TEN 
(10), TOWNSHIP ELEVEN (11), RANGE TWENTY-THREE (23) WEST OF THE 
FOURTH MERIDIAN WHICH LIES TO THE EAST OF THE RAILROAD 
SHOWN ON PLAN RY222 
EXCEPTING
THAT AREA OF THE SOUTHEAST QUARTER OF SECTION TEN (10), 
TOWNSHIP ELEVEN (11) , RANGE TWENTY-THREE (23) WEST OF THE 
FOURTH MERIDIAN WHICH IS BOUNDED AS FOLLOWS: 
ON THE NORTH BY SITE "C" ON PLAN 7610314, 
ON THE EAST BY PLAN 707JK, 
ON THE SOUTH BY ROAD PLAN 2883BM 
ON THE WEST BY EXTRA RIGHT OF WAY ON PLAN RY222.
ALL THAT PORTION OF THE SOUTHEAST QUARTER OF SECTION TEN 
(10), TOWNSHIP ELEVEN (11), RANGE TWENTY-THREE (23) WEST OF 
THE FOURTH MERIDIAN CONTAINED WITHIN PLAN 2883BM AND 
PLAN 0312709 AND LIES TO THE EAST OF THE NORTHERLY 
PROJECTION OF THE EASTERLY BOUNDARY OF THE RAILROAD 
SHOWN ON PLAN RY222.


APPENDIX B
A SKETCH SHOWING THE GENERAL LOCATION OF THE 
AREA ANNEXED TO THE VILLAGE OF NOBLEFORD




















Legend 
???????????	Existing Village of Nobleford Boundary
	 	Annexation Area
GOVERNMENT NOTICES
Culture and Community Spirit
Notice of Intent to Designate a Provincial Historic Resource
(Historical Resources Act)
File: Des. 1843
Notice is hereby given that sixty days from the date of service of this Notice and its 
publication in Alberta Gazette, the Minister of Culture and Community Spirit intends 
to make an Order that the site known as the: 
McDonald Stopping House, together with the land legally described as:
Meridian 4, Range 19, Township 58, Section 35
All that portion of the south west quarter lying south and west of Road Plan 569AU 
and north east of Road Plan 865CL (known as Victoria Trail)
Excepting thereout all mines and minerals
and municipally located in Smoky Lake County, Alberta be designated as a 
Provincial Historic Resource under section 20 of the Historical Resources Act, RSA 
2000 cH-9.
The reasons for the designation are as follows: The heritage value of the McDonald 
Stopping House lies in its historical association with the Victoria Trail, its function as 
a stopping house along this historic route and its role as an important commercial 
centre for settlers and travellers in the region.  
The founding of  Victoria Settlement in the early 1860s and the Hudson's Bay 
Company post at Fort Victoria (now Pakan) soon after, created a significant amount 
of travel on the trail between these locations and Fort Edmonton. Along this historic 
path, which became known as the Victoria Trail, numerous stopping houses were 
established. Operated mainly by farmers to generate supplementary income, these 
facilities offered travelers shelter for the night and occasionally provided meals and 
other goods and services needed on long overland journeys. These stopping houses 
often became important local commercial and social centres. One such facility on the 
Victoria Trail was operated by the McDonald family. 
In 1908, after successfully proving up a homestead near Warspite, S. A. McDonald 
filed on a new homestead adjacent to the Victoria Trail where he built a small log 
frame, one and one half-storey building to be used as a residence and a general store. 
In 1909, he proved up this homestead, married his wife Janet and opened the store. 
The McDonald farmstead, being approximately 30 kilometres from the Victoria 
Settlement, also became an ideal stop for travellers along the Victoria Trail. Sam and 
Janet McDonald soon began operating a stopping house from their homestead and a 
coach house was constructed on the site to meet traveller's needs. Also due to its ideal 
location, the increased traffic and Sam McDonald's political connections, a number of 
other services were soon offered from the building. The Pine Creek Post Office 
relocated here in 1913 followed by a sub-agency of the Edmonton Dominion Land 
Office. The multitude of services offered made the stopping house a frequent 
gathering place for area residents. The success of the McDonald business operations 
can be read in the changes made to the physical structure of the buildings over the 
years. The log structure was expanded and improved between 1911 and 1920. A one-
storey shed roofed lean-to at the rear; originally used for storage and later as a 
kitchen, was added by 1913. In 1917, bevelled cedar siding was installed over the 
logs on the exterior walls and a wrap-around porch was added to the south (front) and 
east sides. The interior of the house was also improved by adding high quality wood 
strip flooring, beaverboard cladding on the walls and high quality fir wainscoting, 
window and door frames and other millwork. These additions and improvements 
made the house resemble typical farm houses in areas of Southwestern Ontario, where 
McDonald had lived before migrating to Western Canada. 
Soon after these additions and improvements were made the fortunes of the 
McDonald businesses declined. The Canadian Northern Railway had constructed a 
line into the Pine Creek area and had surveyed a town site a short distance to the north 
at Waskatenau. The arrival of the more comfortable and efficient railway drew 
travellers away from the river and Victoria Trail. This decrease in traffic ended the 
McDonald homestead's role as a stopping house. Additionally, Waskatenau became 
the new commercial service point for the district and the post office and land titles 
office relocated there in 1920. Soon after the loss of these offices, the McDonald 
family also closed their general store. With their businesses in decline, they shifted 
their attention to full-scale farming and constructed a number of outbuildings to 
support this endeavour. By 1940, the coach house was dismantled and its construction 
materials were used to build a granary.
It is therefore considered that the preservation and protection of the resource is in the 
public interest.
Dated this 9th day of December, A.D. 2010.
David Link, Assistant Deputy Minister 
Heritage Division
_______________
File: Des. 1847
Notice is hereby given that sixty days from the date of service of this Notice and its 
publication in Alberta Gazette, the Minister of Culture and Community Spirit intends 
to make an Order that the site known as the: 
Red Brick School, together with the land legally described as:
Plan 0514030, Block 15, Lot 32, excepting thereout all mines and minerals
and municipally located at 2118-21 Avenue in Didsbury, Alberta be designated as a 
Provincial Historic Resource under section 20 of the Historical Resources Act, RSA 
2000 cH-9.
The reasons for the designation are as follows: The primary heritage value of the 1907 
Red Brick School lies in its unique and eclectic architectural style.  Secondary 
heritage value for the school lies in its association with education and public service 
in Didsbury.
The 1907 Red Brick School embodies a unique and eclectic architectural vision.  The 
building marries Italianate features - including a low pitched hip roof with broad, 
exposed rafter-eaves, quoins, and a corner tower - to classically styled pediments and 
cornice details.  These elements, combined with the lively dichromatic contrasts of 
brick and sandstone, impart the school's exterior with an eclectic dynamism, while 
the robust massing gives the building an imposing solidity.  When it was built, the 
1907 Red Brick School was considered a sophisticated modern design and a 
substantial facility for a town of less than 1000 people - an expression of Didsbury's 
heady optimism in the pre-World War One period.  
The completion of the Calgary & Edmonton Railway line in 1891 resulted in the 
creation of several new depots along the track and stimulated settlement throughout 
central Alberta.  The area around the Didsbury depot was initially settled by 
Mennonites.  The community was diversified in later years by additional settlement 
and a mixed economy of agriculture and ranching developed in the region.  
Didsbury's first school district was created in 1901 and a two-room school was 
erected the following year.  The community's continued growth and a strong faith in 
its future development led in 1907 to the construction of a large, ultra-modern, brick 
and sandstone school.  Officially opened in 1908, the new school taught all grades 
and was the first school in the district to offer Grade 12.  It was also an integral part of 
the town's social life and streetscape, particularly after the disastrous fires of 1914 
that destroyed much of the downtown core and local infrastructure.  Following the 
fires, the school - already a conspicuous local building - became an even more 
dominant feature of Didsbury's townscape and was also pressed into service as a 
hospital during the Spanish flu epidemic of 1918.  After 1920, the 1907 Red Brick 
School was employed as an elementary school.  It remained part of the town's school 
system until 1984.  It currently houses the local museum.
It is therefore considered that the preservation and protection of the resource is in the 
public interest.
Dated this 9th day of December, A.D. 2010.
David Link, Assistant Deputy Minister 
Heritage Division


File: Des. 2181
Notice is hereby given that sixty days from the date of service of this Notice and its 
publication in Alberta Gazette, the Minister of Culture and Community Spirit intends 
to make an Order that the site known as the: 
West Canadian Collieries Mine, consisting of the area lying south of a line drawn 
from the south east corner of Lot 12, Block 13, Plan 6099AQ to the north west corner 
of Lot 2, Block 19, Plan 6099AQ on the legally described as:
Descriptive Plan 1011620, Block 19, Lot 14, excepting thereout all mines and 
minerals
and municipally located in the Municipality of Crowsnest Pass, Alberta be designated 
as a Provincial Historic Resource under section 20 of the Historical Resources Act, 
RSA 2000 cH-9.
The reasons for the designation are as follows: The heritage value of the West 
Canadian Collieries Mine lies in its association with the early history of mining in the 
Crowsnest Pass and its excellent representation of the industrial practices and 
technologies at one of Alberta's most significant underground mining operations.
The completion of the Canadian Pacific Railway's (CPR's) transcontinental line in 
1885 and the subsequent expansion of the railway network in present-day southern 
Alberta dramatically increased demand for a reliable supply of regional coal to fuel 
steam-powered locomotives.  In 1898, the CPR built a branch line west from 
Lethbridge to the eastern portion of the Crowsnest Pass, a site richly endowed with 
steam-grade coal.  West Canadian Collieries Limited of Lille, France established a 
mining operation along the new line in 1903.  The opening of the colliery resulted in 
the founding of the ethnically-diverse mining settlement of Bellevue.  Seven years 
after the mine's establishment, the people of Bellevue were devastated by one of the 
worst industrial accidents in provincial history.  On December 9, 1910, a powerful 
explosion rocked the mine, crippling the ventilation system and precipitating the 
formation of the poisonous gases known as afterdamp.  Thirty miners and one rescuer 
died.  In spite of this and other tragedies, the West Canadian Collieries Mine 
continued to operate until the early 1960s.  Between the mine's opening in 1903 and 
the closure of the operation in 1961, workers extracted roughly 13 million tonnes of 
coal from the site, virtually all of which was purchased by the CPR.  Following World 
War Two, railway companies began to shift from steam engines to diesel-powered 
trains; by the late 1950s, this transition was largely complete.  In the wake of this 
change, the demand for coal dropped precipitously and the mine was forced to close.  
The West Canadian Collieries Mine maintains many of the essential features of an 
underground mine of the period.  Both of the mine entrances - the original 1903 portal 
and the 1929 portal - are still evident.  In 1929, the entrances were embellished with 
concrete columns and crowning arches.  The inside of the mine provides an excellent 
representation of the "room and pillar" system of mining, complete with visible coal 
seams, rail tracks, steel rail and wood timber roof supports, as well as pillar faces and 
chutes.  Over the decades that it operated, the West Canadian Collieries Mine 
participated in many of the changes to "room and pillar" mining practices and 
technologies that occurred in the first half of the twentieth century.  Early mining was 
conducted with pick axes, breast augers and powder.  By the 1920s, air picks had 
been introduced to reduce the dangers of explosion, create a safer work environment 
and increase production.  Between the 1940s and the closing of the mine in the early 
1960s, mechanization became widespread to increase efficiency and compete with the 
emerging open pit and strip mines in the province.  Many of these changes are 
reflected in the site features and artifacts present at the West Canadian Collieries 
Mine.  The mine thus provides an excellent illustration of the evolution of 
underground mining practices between 1900 and the early 1960s.
It is therefore considered that the preservation and protection of the resource is in the 
public interest.
Dated this 9th day of December, A.D. 2010.
David Link, Assistant Deputy Minister 
Heritage Division
Energy
Unit Agreement
(Mines and Minerals Act)
Notice is hereby given, pursuant to section 102 of the Mines and Minerals Act, that 
the Minister of Energy on behalf of the Crown has executed counterparts of the 
agreement entitled "Unit Agreement - Warwick Gas Storage Unit" with respect to the 
Nisku Formation, and that the Unit became effective on December 1, 2010.


 


 


 


Finance and Enterprise
Hosting Expenses Exceeding $600.00 
For the Period April 1, 2010 - June 30, 2010
Function: Alberta Competitiveness Partnership Forum 
Purpose: Forum attended by joint government-industry stakeholders to gain a better 
understanding of the Alberta Competitiveness Act, and to lay groundwork in the 
initiative. 
Dates: June 2, 2010 
Location: Edmonton, Alberta 
Amount: $6,567.14
Function: Alberta Economic Development Authority Board of Management Meeting 
Purpose: To conduct AEDA business as a Board; discuss and approve 
recommendations and reports. Forum for updates on AEDA and government 
activities. 
Dates: June 11, 2010 
Location: Edmonton, Alberta 
Amount: $875.02
Function: Credit Union/Loan and Trust Corporation Conference 
Purpose: Annual meeting of federal and provincial officials responsible for the 
oversight and guarantee of deposit taking institutions in Canada. 
Dates: June 17-18, 2009 
Location: Edmonton, Alberta 
Amount: $2,879.00
_______________
Hosting Expenses Exceeding $600.00 
For the Period July 1, 2010 - September 30, 2010
Function: Spring 2010 Regional Economic Development Authority (REDA) joint 
Chairs, Managers, and Alberta Finance and Enterprise Advisors Meeting 
Purpose: Semi-annual REDA Chairs, Managers and Alberta Finance and Enterprise 
Advisors joint meeting to discuss current policies and strategies impacting regional 
economic development. 
Dates: June 9, 2010 
Location: Edmonton, Alberta 
Amount: $2,842.03
Function: Suppliers Readiness Workshops for small and medium-sized Alberta based 
companies  
Purpose: Provide companies attending the Global Petroleum Show with a series of 
strategies and recommendations to get the most benefit out of the show. 
Dates: June 8 to 10, 2010 
Location: Calgary, Alberta 
Amount: $600.00
Function: Alberta Economic Development Authority's Session on Securities 
Regulatory Reform 
Purpose: Hear from community and exchange ideas on the upcoming changes on 
security regulatory reform. 
Dates: September 13, 2010 
Location: Calgary, Alberta 
Amount: $1.034.50
_______________
Northern Alberta Development Council
Hosting Expenses Exceeding $600.00 
For the period April 1, 2010 - June 30, 2010
Function: Attainable Home Ownership Workshop 
Purpose: Provide an opportunity for public members to network and learn about 
home ownership options for young people and changes to government housing policy. 
Dates: April 28, 2010 
Location: St. Isidore, Alberta 
Amount: $630.00
Insurance Notice
(Insurance Act)
Notice is hereby given that Amex Assurance Company withdrew from the Province 
of Alberta pursuant to section 53 of the Insurance Act.
Effective November 29, 2010
Arthur Hagan, FCIP, CRM 
Deputy Superintendent of Insurance.
_______________
Notice is hereby given that Centennial Insurance Company withdrew from the 
Province of Alberta pursuant to section 53 of the Insurance Act.
Effective November 29, 2010
Arthur Hagan, FCIP, CRM 
Deputy Superintendent of Insurance.
Notice is hereby given that Eagle Star Insurance Company Ltd. withdrew from the 
Province of Alberta pursuant to section 53 of the Insurance Act.
Effective November 29, 2010
Arthur Hagan, FCIP, CRM 
Deputy Superintendent of Insurance.
Ministerial Order 01/2010
(Public Sector Pension Plans Act)
    I, Tim Wiles, Deputy Minister of Finance and Enterprise, pursuant to Sections 
19.1 and 19.12 of the Public Sector Pension Plans (Legislative Provisions) Regulation 
(A.R. 365/93) under the Public Sector Pension Plans Act, make the order in the 
attached Appendix, being the Pension Plan Transfer - Health Practitioners in 
Correctional Services Ministerial Order.
Dated at Edmonton, Alberta, December 3, 2010.
Tim Wiles, Deputy Minister.
APPENDIX
Pension Plan Transfer - Health Practitioners in Correctional Services 
Ministerial Order
Public Sector Pension Plans (Legislative Provisions) Regulation 
Under the Public Sector Pension Plans Act ("the Regulation")
1	Pursuant to section 19.12(3)(e)(ii) and (4) of the Regulation, the following is 
specified:
Employees employed by the Government of Alberta, working in its Solicitor 
General and Public Security Department to deliver health services to inmates, 
who became employed as health practitioners by Alberta Health Services as at 
the time of transfer.
2.	Pursuant to section 19.1(d) of the Regulation, the end of September 12, 2010 is 
specified as the time of transfer for "arrangements that are ending" in relation to 
the group employees referred to in Paragraph 1.


Notice of Adjustment to the Minor Injury Amount
(Insurance Act)
Pursuant to the Minor Injury Regulation, the maximum amount awarded for minor 
injuries is adjusted to $4,559 and is applicable to minor injuries caused in motor 
vehicle accidents occurring in Alberta, on or after January 1, 2011.
The following Appendix sets out the method of calculating the adjustment to the 
minor injury amount. 
Dated at Edmonton this 20th day of December, 2010.
Dennis Gartner 
Superintendent of Insurance.
Ref: Insurance Act 
Minor Injury Regulation 
APPENDIX
The maximum amount recoverable as damages for non-pecuniary losses for all minor 
injuries sustained by a claimant as a result of an accident occurring during the 2011 
calendar year is $4,559. 
This amount is based on the annual change in the Alberta Consumer Price Index 
(CPI), and is calculated using the following formulas:
(a)	The annual change in the Alberta CPI was calculated to one-tenth of a percentage 
point using the formula X = (A-B) / B where:
X is the annual change in the Alberta CPI;
A is the sum of the 12 individual monthly CPI indexes for the 12-month period 
ending on September 30, 2010; 
B is the sum of the 12 individual monthly CPI indexes for the 12-month period 
ending on September 30, 2009; 
(b)	The result in (a) is multiplied by the 2010 minor injury amount and rounded to 
the nearest whole dollar to derive the increase in the minor injury amount for 
2011; and,
(c)	The increase in (b) is added to the 2010 minor injury amount and rounded to the 
nearest whole dollar to establish the 2011 minor injury amount. 
The following data was used in the calculation:
Month

Alberta Consumer 
Price Index
Month

Alberta Consumer 
Price Index
Oct-08
121.5
Oct-09
121.6
Nov-08
121.6
Nov-09
122.6
Dec-08
121.2
Dec-09
121.9
Jan-09
120.2
Jan-10
122.3
Feb-09
121.5
Feb-10
122.7
Mar-09
120.9
Mar-10
122.1
Apr-09
120.4
Apr-10
122.3
May-09
121.4
May-10
122.7
Jun-09
122.0
Jun-10
122.7
Jul-09
121.5
Jul-10
123.3
Aug-09
122.0
Aug-10
122.7
Sep-09
121.5
Sep-10
122.6
Summation (B)
1455.7
Summation (A)
1469.5
2005 basket, monthly (2002=100)
Based on the above, the annual change in the Alberta CPI, rounded to 1/10th of a 
percentage point, is 0.00948 or 0.9%.  The increase in the minor injury amount for 
2011 is 0.9% of the 2010 minor injury amount of $4,518 rounded to the nearest whole 
dollar, or $41.  Accordingly, the 2011 minor injury amount is set at $4,559.
The historical Minor Injury Amounts, reported by effective date, are:
Effective Date Range
Minor Injury Amount
October 1, 2004 to December 31, 2006
$4,000
January 1, 2007 - December 31, 2007
$4,144
January 1, 2008 - December 31, 2008
$4,339
January 1, 2009 - December 31, 2009
$4,504
January 1, 2010 - December 31, 2010
$4,518
January 1, 2011 - December 31, 2011
$4,559
Municipal Affairs
Ministerial Order 268/2010
(Municipal Government Act)
I, Hector Goudreau, Minister of Municipal Affairs, under Ministerial Order 268/10 
made pursuant to section 322 of the Municipal Government Act and the applicable 
regulations, have established the following:
The 2010 Alberta Linear Property Assessment Minister's Guidelines
The 2010 Alberta Machinery and Equipment Assessment Minister's Guidelines
The 2010 Alberta Farm Land Assessment Minister's Guidelines
The 2010 Alberta Railway Property Assessment Minister's Guidelines
The 2005 Alberta Construction Cost Reporting Guide
Copies of the Assessment Minister's Guidelines are available to the public on the 
Alberta Municipal Affairs website below:
http://municipalaffairs.alberta.ca/mc_property_assessment_and_taxation_legislation.c
fm 
and at the Alberta Queen's Printer.
Dated at Edmonton, Alberta on November 17, 2010.
Safety Codes Council
Corporate Accreditation - Amendment
(Safety Codes Act)
Pursuant to section 28 of the Alberta Safety Codes Act it is hereby ordered that
Perpetual Energy Inc, Accreditation No. C000206, Order No. 0926
Due to the name change from Paramount Energy Operating Corp. and having 
satisfied the terms and conditions of the Safety Codes Council is authorized to 
provide services under the Safety Codes Act within their jurisdiction for Electrical
Consisting of all parts of the Canadian Electrical Code, Code for Electrical 
Installations at Oil & Gas Facilities and Alberta Electrical Utility Code. 
Accredited Date: November 19, 1996	Issued Date: December 15, 2010.


Alberta Securities Commission
MULTILATERAL INSTRUMENT 11-102 PASSPORT SYSTEM
AMENDING INSTRUMENT
(Securities Act)
Made as a rule by the Alberta Securities Commission on September 8, 2010 pursuant 
to sections 223 and 224 of the Securities Act.
Amendments to Multilateral Instrument 11-102 Passport System
1.	Multilateral Instrument 11-102 Passport System is amended by this 
Instrument.
2.	Appendix D is amended by
a. 	replacing "Accounting principles, auditing standards and reporting 
currency requirements" under the column named "Provision" with 
"Accounting principles and auditing standards requirements"; and
b.	replacing  "s.3.1 of NI 52-107", wherever it occurs,  with "s.3.2 of NI 
52-107".
3.	Appendix D is also amended by deleting "s.2(1) of Regulation 1015 (General) 
and".
4.	Except as provided by section 5, this Instrument comes into force on January 
1, 2011.
5.	Section 3 of this Instrument comes into force on the repeal of subsection  
2(1) of Regulation 1015 (General) under the Securities Act (Ontario).
NATIONAL INSTRUMENT 13-101 SYSTEM FOR ELECTRONIC DOCUMENT 
ANALYSIS AND RETRIEVAL (SEDAR)
AMENDING INSTRUMENT
(Securities Act)
Made as a rule by the Alberta Securities Commission on September 8, 2010 pursuant 
to sections 223 and 224 of the Securities Act.
Amendments to  
National Instrument 13-101 System for Electronic Document Analysis and 
Retrieval (SEDAR)
1.	National Instrument 13-101 System for Electronic Document Analysis and 
Retrieval (SEDAR) is amended by this Instrument.
2.	Appendix A is amended by replacing "Interim Financial Statements", 
wherever the expression occurs, with "Interim Financial Statements/Report".
3.	This Instrument only applies to periods relating to financial years beginning 
on or after January 1, 2011.
4.	This Instrument comes into force on January 1, 2011.
NATIONAL INSTRUMENT 14-101 DEFINITIONS
AMENDING INSTRUMENT
(Securities Act)
Made as a rule by the Alberta Securities Commission on September 8, 2010 pursuant 
to sections 223 and 224 of the Securities Act.
Amendments to National Instrument 14-101 Definitions
1.	National Instrument 14-101 Definitions is amended by this Instrument.
2. 	Subsection 1.1(3) is amended by
a.	 repealing the definition of "Canadian auditor's report"; and  
b.	 adding the following definitions:
"IFRS" means the standards and interpretations adopted by the 
International Accounting Standards Board, as amended from time to 
time;
"International Standards on Auditing" means auditing standards set by 
the International Auditing and Assurance Standards Board, as amended 
from time to time; .
3.	This Instrument comes into force on January 1, 2011.
NATIONAL INSTRUMENT 21-101 MARKETPLACE OPERATION
AMENDING INSTRUMENT
(Securities Act)
Made as a rule by the Alberta Securities Commission on September 8, 2010 pursuant 
to sections 223 and 224 of the Securities Act.
Amendment to National Instrument 21-101 Marketplace Operation
1.	National Instrument 21-101 Marketplace Operation is amended by this 
Instrument.
2.	Item 4 of Exhibit D of Form 21-101F1 is amended by deleting "Such financial 
statements shall consist, at a minimum, of a balance sheet and an income 
statement prepared in accordance with, or if the affiliated entity is organized 
under the laws of a foreign jurisdiction, reconciled with Canadian GAAP."
3.	This Instrument only applies to periods relating to financial years beginning 
on or after January 1, 2011.
4.	This Instrument comes into force on January 1, 2011.
NATIONAL INSTRUMENT 31-103 REGISTRATION REQUIREMENTS AND 
EXEMPTIONS
AMENDING INSTRUMENT
(Securities Act)
Made as a rule by the Alberta Securities Commission on September 8, 2010 pursuant 
to sections 223 and 224 of the Securities Act.
Amendments to  
National Instrument 31-103 Registration Requirements and Exemptions
1.	National Instrument 31-103 Registration Requirements and Exemptions is 
amended by this Instrument.
2.	Section 1.1  is amended by adding the following definition before the definition 
of "investment dealer":
"interim period" means a period commencing on the first day of the financial 
year and ending 9, 6 or 3 months before the end of the financial year;. 
3.	Section 12.10 is amended by
(a)	repealing subsection (1) and substituting the following:
(1)	Annual financial statements delivered to the regulator under this 
Division for financial years beginning on or after January 1, 2011 must 
include the following:
(a)	a statement of comprehensive income, a statement of changes in 
equity  and a statement of cash flows, each prepared for the most 
recently completed financial year and the financial year 
immediately preceding the most recently completed financial year, 
if any; 
(b)	a statement of financial position, signed by at least one director of 
the registered firm, as at the end of the most recently completed 
financial year and the financial year immediately preceding the 
most recently completed financial year, if any; 
(c)	notes to the financial statements., and
(b)	repealing subsection (3). 
4.	Section 12.11 is amended by repealing subsection (1) and substituting the 
following: 
(1)	Interim financial information delivered to the regulator under this Division 
for interim periods relating to financial years beginning on or after January 
1, 2011 may be limited to the following:
(a)	a statement of comprehensive income for the 3-month period 
ending on the last day of the interim period and for the same 
period of the immediately preceding financial year, if any; 
(b)	a statement of financial position, signed by at least one director of 
the registered firm, as at the end of the interim period and as at the 
end of the same interim period of the immediately preceding 
financial year, if any..
5.	Section 12.12 is amended by striking out "quarter" wherever it occurs and 
substituting "interim period". 
6.	Section 12.14 is amended by striking out "quarter" wherever it occurs and 
substituting "interim period".
7.	Part 12 is amended by adding the following after Section 12.14:
12.15	Exemptions for financial years beginning in 2011
(1)	Despite subsections 12.10(1), 12.11(1), 12.12(1) and (2), 12.13 
and 12.14(1) and (2), the annual financial statements, the interim 
financial information, and the completed Form 31-103F1 
Calculation of Excess Working Capital, for a financial year 
beginning in 2011 or for interim periods relating to a financial 
year beginning in 2011 may exclude comparative information for 
the preceding financial period.  
(2)	Despite subsection 12.12(2), the first interim financial 
information, and the first completed Form 31-103F1 Calculation 
of Excess Working Capital, required to be delivered in respect of 
an interim period beginning on or after January 1, 2011 must be 
delivered no later than the 45th day after the end of the interim 
period.
(3)	Despite subsection 12.14(2), the first interim financial 
information, the first completed Form 31-103F1 Calculation of 
Excess Working Capital, and the description of any net asset 
value adjustment, required to be delivered in respect of an interim 
period beginning on or after January 1, 2011 must be delivered no 
later than the 45th day after the end of the interim period.. 
8.	Form 31-103F1 Calculation of Excess Working Capital is amended 
(a)	 in the first line following "Notes", by striking out "unconsolidated 
basis" and substituting "non-consolidated basis; registrants must 
account for investments in subsidiaries, jointly controlled entities and 
associates as specified for separate financial statements in International 
Accounting Standard 27 Consolidated and Separate Financial 
Statements.", and
(b)	in Line 11, by striking out "balance sheet" and substituting "statement 
of financial position".   
9.	This Instrument only applies to annual financial statements and interim 
financial information in respect of periods relating to financial years 
beginning on or after January 1, 2011. 
10.	This Instrument comes into force on January 1, 2011. 
NATIONAL INSTRUMENT 33-109 REGISTRATION INFORMATION
AMENDING INSTRUMENT
(Securities Act)
Made as a rule by the Alberta Securities Commission on September 8, 2010 pursuant 
to sections 223 and 224 of the Securities Act.
Amendments to National Instrument 33-109 Registration Information
1.	National Instrument 33-109 Registration Information is amended by this 
Instrument.
2.	Section 5.13 of Form 33-109F6 Firm Registration is amended by striking out 
"balance sheet" and substituting "statement of financial position".
3.	This Instrument only applies to filings of Form 33-109F6 Firm Registration 
that include annual financial statements or interim financial information for 
periods relating to financial years beginning on or after January 1, 2011. 
4.	This Instrument comes into force on January 1, 2011.
NATIONAL INSTRUMENT 41-101 GENERAL PROSPECTUS REQUIREMENTS
AMENDING INSTRUMENT
(Securities Act)
Made as a rule by the Alberta Securities Commission on September 8, 2010 pursuant 
to sections 223 and 224 of the Securities Act.
Amendment Instrument for 
National Instrument 41-101 General Prospectus Requirements
1. 	National Instrument 41-101 General Prospectus Requirements is amended 
by this Instrument.
2. 	Section 1.1 is amended 
(a)	after the definition of "acquisition", by adding the following definition:
"acquisition date" has the same meaning as in section 1.1 of NI 51-102;,
(b)	by deleting the definition of "date of acquisition",
(c)	after the definition of "custodian", by adding the following definition:
"date of transition to IFRS" has the same meaning as in section 1.1 of NI 
51-102;,
(d)	after the definition of "executive officer", by adding the following 
definitions:
"financial statements" includes interim financial reports;
"first IFRS financial statements" has the same meaning as in section 1.1 
of NI 51-102;,
(e)	by deleting the definition of "income from continuing operations",
(f)	in the definition of "Form 52-110F1", by replacing "MI 52-110" with 
"NI 52-110",
(g)	in the definition of "Form 52-110F2", by replacing "MI 52-110" with 
"NI 52-110",
(h)	in the definition of "junior issuer", 
(i)	by replacing "balance sheet" wherever it occurs with "statement 
of financial position",
(ii)	by deleting "shareholders'" wherever it occurs, 
(iii)	in paragraphs (d) and (g), by replacing "annual income 
statement" with "annual statement of comprehensive income", 
and
(iv)	in subparagraph (g), by replacing "an income statement" with "a 
statement of comprehensive income",
(i)	by deleting the definition of "MI 52-110",
(j)	in the definition of "NI 52-107", by replacing "Acceptable Accounting 
Principles, Auditing Standards and Reporting Currency" with 
"Acceptable Accounting Principles and Auditing Standards", 
(k)	after the definition of "NI 52-107", by adding the following definition:
"NI 52-110" means National Instrument 52-110 Audit Committees;,
(l)	after the definition of "private issuer", by adding the following 
definitions:
"profit or loss attributable to owners of the parent" has the same 
meaning as in Canadian GAAP applicable to publicly accountable 
enterprises;
"profit or loss from continuing operations attributable to owners of the 
parent" has the same meaning as in Canadian GAAP applicable to 
publicly accountable enterprises;
"publicly accountable enterprise" has the same meaning as in Part 3 of 
NI 52-107;, 
(m)	after the definition of "restructuring transaction", by adding the 
following definitions:
"retrospective" has the same meaning as in section 1.1 of NI 51-102;
"retrospectively" has the same meaning as in section 1.1 of NI 51-102;,
(n)	after the definition of "transition year", by adding the following 
definition:
"U.S. AICPA GAAS" has the same meaning as in section 1.1 of NI 52-
107;, 
(o)	by deleting the definition of "U.S. GAAS", and
(p)	after the definition of "U.S. marketplace", by adding the following 
definition:
"U.S. PCAOB GAAS" has the same meaning as in section 1.1 of NI 52-
107;.
3. 	Subsection 4.2(2) is amended by replacing "interim financial statements" with 
"an interim financial report".
4.	Paragraph 4.3(3)(a) is replaced with the following:
(a)	U.S. AICPA GAAS, the unaudited financial statements may be reviewed 
in accordance with the review standards issued by the American Institute 
of Certified Public Accountants,
(a.1)	U.S. PCAOB GAAS, the unaudited financial statements may be 
reviewed in accordance with the review standards issued by the Public 
Company Accounting Oversight Board (United States of America),.
5. 	Section 14.2 is amended by deleting "shareholders" wherever it occurs.
6.	Section 20.1 is repealed.
7.	Schedule 3 of Appendix A is amended
(a)	opposite "Northwest Territories", by
(i)	replacing "Securities Registries" with "Superintendent of 
Securities", and
(ii)	replacing 
"www.justice.gov.nt.ca/SecuritiesRegistry/SecuritiesRegistry.htm
l" with "www.justice.gov.nt.ca/SecuritiesRegistry", 
(b)	opposite "Nunavut", by adding "Superintendent of Securities" above 
"Government of Nunavut", and
(c)	opposite "Yukon", by replacing "Registrar of Securities" with 
"Superintendent of Securities".
8.	The general instructions of Form 41-101F1 Information Required in a 
Prospectus are amended
(a)	in instruction (3), by deleting "This concept of materiality is consistent 
with the financial reporting notion of materiality contained in the 
Handbook.",
(b)	in instruction (7), by replacing "the Handbook" with "Canadian GAAP 
applicable to publicly accountable enterprises", 
(c)	in instruction (8), by replacing "special purpose vehicle" with "special 
purpose entity", 
(d)	in instruction (10), by replacing "disclose the currency in which the 
financial information is disclosed" with "display the presentation 
currency", and
(e)	in instruction (15), by replacing "Forward-looking information 
included" with "Forward-looking information, as defined in NI 51-102, 
included".
9.	Section 1.5 of Form 41-101F1 is amended by deleting "reporting".
10.	Paragraph 4.2(4)(b) of Form 41-101F1 is amended 
(a)	by replacing "sales and operating revenues" wherever it occurs with 
"revenue", and
(b)	by replacing "do" with "does".
11.	Subsection 5.1(1) of Form 41-101F1 is amended by replacing "as those terms 
are used in the Handbook" with "as those terms are described in the issuer's 
GAAP".
12.	Section 5.5 of Form 41-101F1 is amended 
(a)	in subsection (1), by replacing "balance sheet" wherever it occurs with 
"statement of financial position",
(b)	in paragraph (1)(b), by replacing "income statement" with "statement 
of comprehensive income", and
(c)	in subsection (4), by replacing "balance sheet" with "statement of 
financial position".
13.	Subsection 8.1(1) of Form 41-101F1 is amended by deleting "or Item 303 of 
Regulation S-B".
14.	Section 8.2 of Form 41-101F1 is amended 
(a)	in paragraph (1)(b), by replacing "interim financial statements" with 
"interim financial report",
(b)	in subsection (2), by replacing "If the prospectus includes the issuer's 
annual income statements, statements of retained earnings, and cash 
flow statements" with "If the prospectus includes the issuer's annual 
statements of comprehensive income, statements of changes in equity, 
and statements of cash flow", and
(c)	in subsection (3), by replacing "balance sheet" with "statement of 
financial position".
15.	Section 8.3 of Form 41-101F1 is repealed.
16.	Section 8.6 of Form 41-101F1 is amended 
(a)	in paragraph (1)(a), by replacing "capitalized or expensed exploration 
and development costs" with "exploration and evaluation assets or 
expenditures",
(b)	in paragraph (1)(c), by replacing "deferred development costs" with 
"intangible assets arising from development",
(c)	in paragraph (1)(e), by replacing "capitalized, deferred or expensed" 
with "expensed or recognized as assets",
(d)	in subsection (2), by replacing "capitalized or expensed exploration and 
development costs" with "exploration and evaluation assets or 
expenditures", and
(e)	in paragraph (3)(b), by replacing "interim financial statements" with 
"interim financial report".
17.	Section 8.7 of Form 41-101F1 is amended 
(a)	by replacing "negative operating cash flow" with "negative cash flow 
from operating activities", and
(b)	by adding the following paragraph after paragraph (c):
In determining cash flow from operating activities, the issuer must 
include cash payments related to dividends and borrowing costs..
18.	Section 8.8 of Form 41-101F1 is amended 
(a)	in paragraph (1)(a), by replacing "summarized information as to the 
assets, liabilities and results of operations of the equity investee," with 
"summarized financial information of the equity investee, including the 
aggregated amounts of assets, liabilities, revenue and profit or loss,",
(b)	in paragraph (1)(b), by replacing "earnings" with "profit or loss", and
(c)	in subsection (2), by replacing "interim financial statements" with 
"interim financial report".
19.	Section 9.1 of Form 41-101F1 is amended 
(a)	in paragraph (1)(c), by replacing "interim financial statements of the 
issuer have" with "an interim financial report of the issuer has",
(b)	in paragraphs (2)(b) and (d), by replacing "annual or interim financial 
statements" wherever it occurs with "annual financial statements or 
interim financial report", 
(c)	in paragraph (2)(c), by replacing "annual or interim financial 
statements" with "annual financial statements or interim financial report, 
and", 
(d)	in paragraphs (2)(c) and (d), by deleting "long-term" wherever it 
occurs,
(e)	in paragraph (2)(d), by replacing "prospectus, and" with "prospectus.",
(f)	by repealing paragraph (2)(e),
(g)	by repealing subsection (3), and 
(h)	in subsection (4), by replacing "earnings required" with "numerator 
required".
20.	The instructions under item 9 of Form 41-101F1 are amended
(a)	in instruction (2), by replacing "entity's earnings (the numerator) by its 
interest" with "entity's profit or loss attributable to owners of the parent 
(the numerator) by its borrowing costs",
(b)	in instruction (3),
(i)	in paragraph (a), by replacing "net income before interest" with 
"profit or loss attributable to owners of the parent before 
borrowing costs",
(ii)	by repealing paragraph (c),
(iii)	by replacing paragraph (d) with the following:
(d)	for distributions of debt securities, the appropriate 
denominator is borrowing costs, after giving effect to the 
new debt securities issue and any retirement of obligations, 
plus the borrowing costs that have been capitalized during 
the period;,
(iv)	in subparagraph (e)(i), by replacing "annual interest 
requirements, including the amount of interest that has" with 
"annual borrowing cost requirements, including the borrowing 
costs that have", 
(v)	in paragraph (f), by adding "securities" after "effect of the debt", 
(c)	in instruction (4), 
(i)	by replacing "interest obligations on all long-term debt" with 
"borrowing cost obligations on all financial liabilities", 
(ii)	by replacing paragraph (a) with the following:
(a)	the issuance of all financial liabilities and, in addition in 
the case of an issuance of preferred shares, all preferred 
shares issued, since the date of the annual financial 
statements or interim financial report;,
(iii)	in paragraph (b), by adding "and" after "distributed;",
(iv)	by replacing paragraph (c) with the following:
(c)	the repayment or redemption of all financial liabilities 
since the date of the annual financial statements or interim 
financial report, all financial liabilities to be repaid or 
redeemed from the proceeds to be realized from the sale of 
securities under the prospectus and, in addition, in the case 
of an issuance of preferred shares, all preferred shares 
repaid or redeemed since the date of the annual financial 
statements or interim financial report and all preferred 
shares to be repaid or redeemed from the proceeds to be 
realized from the sale of securities under the prospectus., 
(v)	by repealing paragraph (d), 
(d)	by repealing instruction (5),
(e)	in instruction (6), by replacing "interest requirements, after giving 
effect to the issue of [the debt securities to be distributed under the 
prospectus], amounted to $ for the 12 months ended . [Name of the 
issuer]'s earnings before interest and income tax for the 12 months then 
ended was $, which is  times [name of the issuer]'s interest 
requirements" with "borrowing cost requirements, after giving effect to 
the issue of [the debt securities to be distributed under the prospectus], 
amounted to $ for the 12 months ended . [Name of the issuer]'s profit 
or loss attributable to owners of the parent before borrowing costs and 
income tax for the 12 months then ended was $, which is  times [name 
of the issuer]'s borrowing cost requirements", and
(f)	in instruction (7), by replacing "interest requirements for the 12 months 
then ended amounted to $. [Name of the issuer]'s earnings before 
interest and income tax for the 12 months ended  was $, which is  
times [name of the issuer]'s aggregate dividend and interest 
requirements" with "borrowing cost requirements for the 12 months 
then ended amounted to $. [Name of the issuer]'s profit or loss 
attributable to owners of the parent before borrowing costs and income 
tax for the 12 months ended  was $, which is  times [name of the 
issuer]'s aggregate dividend and borrowing cost requirements". 
21.	Paragraph 10.3(8)(b) of Form 41-101F1 is amended by replacing "income" 
with "profit". 
22.	The instruction under section 10.9 of Form 41-101F1 is amended by 
replacing "derivatives" with "derivative instruments".
23.	Paragraph 32.1(c) of Form 41-101F1 is amended by replacing "continuity of 
interests" with "combination in which all of the combining entities or 
businesses ultimately are controlled by the same party or parties both before 
and after the combination, and that control is not temporary".
24.	Item 32.2 of Form 41-101F1 is replaced with the following: 
Annual financial statements 
32.2(1)	Subject to section 32.4, include annual financial statements of the issuer 
consisting of
(a)	a statement of comprehensive income, a statement of changes in 
equity, and a statement of cash flows for each of the three most 
recently completed financial years ended more than
(i)	90 days before the date of the prospectus, or
(ii)	120 days before the date of the prospectus, if the issuer is a 
venture issuer,
(b)	a statement of financial position as at the end of the two most 
recently completed financial years described in paragraph (a),
(c)	a statement of financial position as at the beginning of the earliest 
comparative period for which financial statements that are 
included in the prospectus comply with IFRS in the case of an 
issuer that 
(i)	discloses in its annual financial statements an unreserved 
statement of compliance with IFRS, and 
(ii)	does any of the following
(A)	applies an accounting policy retrospectively in its 
annual financial statements, 
(B)	makes a retrospective restatement of items in its 
annual financial statements, or 
(C)	reclassifies items in its annual financial statements, 
(d)	in the case of an issuer's first IFRS financial statements, the 
opening IFRS statement of financial position at the date of 
transition to IFRS, and
(e)	notes to the annual financial statements. 
(1.1)	If an issuer presents the components of profit or loss in a separate 
income statement, the separate income statement must be displayed 
immediately before the statement of comprehensive income filed under 
subsection (1). 
(2)	If the issuer has not completed three financial years, include the 
financial statements described under subsection (1) for each completed 
financial year ended more than
(a)	90 days before the date of the prospectus, or
(b)	120 days before the date of the prospectus, if the issuer is a 
venture issuer.
(3)	If the issuer has not included in the prospectus financial statements for a 
completed financial year, include the financial statements described 
under subsection (1) or (2) for a period from the date the issuer was 
formed to a date not more than 90 days before the date of the prospectus.
(4)	If an issuer changed its financial year end during any of the financial 
years referred to in this section and the transition year is less than nine 
months, the transition year is deemed not to be a financial year for the 
purposes of the requirement to provide financial statements for a 
specified number of financial years in this section.
(5)	Despite subsection (4), all financial statements of the issuer for a 
transition year referred to in subsection (4) must be included in the 
prospectus.
(6)	Subject to section 32.4, if financial statements of any predecessor entity, 
business or businesses acquired by the issuer, or of any other entity are 
required under this section, then include 
(a)	statements of comprehensive income, statements of changes in 
equity, and statements of cash flow for the entities or businesses 
for as many periods before the acquisition as may be necessary so 
that when these periods are added to the periods for which the 
issuer's statements of comprehensive income, statements of 
changes in equity, and statements of cash flow are included in the 
prospectus, the results of the entities or businesses, either 
separately or on a consolidated basis, total three years,
(b)	statements of financial position for the entities or businesses for 
as many periods before the acquisition as may be necessary so 
that when these periods are added to the periods for which the 
issuer's statements of financial position are included in the 
prospectus, the financial position of the entities or businesses, 
either separately or on a consolidated basis, total two years, 
(c)	if the entities or businesses have not completed three financial 
years, the financial statements described under paragraphs (a) and 
(b) for each completed financial year of the entities or businesses 
for which the issuer's financial statements in the prospectus do 
not include the financial statements of the entities or businesses, 
either separately or on a consolidated basis, and ended more than
(i)	90 days before the date of the prospectus, or
(ii)	120 days before the date of the prospectus, if the issuer is a 
venture issuer,
(d)	if an entity's or business's first IFRS financial statements are 
included under paragraphs (a), (b) or (c), the opening IFRS 
statement of financial position at the date of transition to IFRS, 
and
(e)	a statement of financial position as at the beginning of the earliest 
comparative period for which financial statements that are 
included in the prospectus comply with IFRS in the case of an 
issuer that 
(i)	discloses in its annual financial statements an unreserved 
statement of compliance with IFRS, and 
(ii)	does any of the following
(A)	applies an accounting policy retrospectively in its 
financial statements, 
(B)	makes a retrospective restatement of items in its 
financial statements, or 
(C)	reclassifies items in its financial statements..
25.	Section 32.3 of Form 41-101F1 is replaced with the following:
Interim financial report 
32.3(1)	Include a comparative interim financial report of the issuer for the 
most recent interim period, if any, ended 
(a)	subsequent to the most recent financial year in respect of which 
annual financial statements of the issuer are included in the 
prospectus, and 
(b)	more than
(i)	45 days before the date of the prospectus, or 
(ii)	60 days before the date of the prospectus if the issuer is a 
venture issuer.
(2)	The interim financial report referred to in subsection (1) must include
(a)	a statement of financial position as at the end of the interim period 
and a statement of financial position as at the end of the 
immediately preceding financial year, if any,
(b)	a statement of comprehensive income, a statement of changes in 
equity, and a statement of cash flows, all for the year-to-date 
interim period, and comparative financial information for the 
corresponding interim period in the immediately preceding 
financial year, if any,
(c)	for interim periods other than the first interim period in an issuer's 
financial year, a statement of comprehensive income for the three 
month period ending on the last day of the interim period and 
comparative financial information for the corresponding period in 
the immediately preceding financial year, if any, 
(d)	a statement of financial position as at the beginning of the earliest 
comparative period for which financial statements that are 
included in the prospectus comply with IFRS in the case of an 
issuer that 
(i)	discloses in its interim financial report an unreserved 
statement of compliance with International Accounting 
Standard 34 Interim Financial Reporting, and
(ii)	does any of the following
(A)	applies an accounting policy retrospectively in its 
interim financial report, 
(B)	makes a retrospective restatement of items in its 
interim financial report, or
(C)	reclassifies items in its interim financial report, 
(e)	in the case of the first interim financial report required to be filed 
in the year of adopting IFRS, the opening IFRS statement of 
financial position at the date of transition to IFRS, and
(f)	notes to the interim financial report.
(3)	If an issuer presents the components of profit or loss in a separate 
income statement, the separate income statement must be displayed 
immediately before the statement of comprehensive income filed under 
subsection (2). 
(4)	If the issuer is required to include under subsection 32.3(1), a 
comparative interim financial report of the issuer for the second or third 
interim period in the year of adopting IFRS, include
(a)	the issuer's first interim financial report in the year of adopting 
IFRS, or
(b)	both 
(i)	the opening IFRS statement of financial position at the date 
of transition to IFRS, and
(ii)	the annual and date of transition to IFRS reconciliations 
required by IFRS 1 First-time Adoption of International 
Financial Reporting Standards to explain how the 
transition from previous GAAP to IFRS affected the 
issuer's reported financial position, financial performance 
and cash flows.
(5)	Subsection (4) does not apply to an issuer that was a reporting issuer in 
at least one jurisdiction immediately before filing the prospectus..
26.	Section 32.4 of Form 41-101F1 is replaced with the following: 
Exceptions to financial statement requirements
32.4	Despite section 32.2, an issuer is not required to include the following 
financial statements in a prospectus
(a)	the statement of comprehensive income, the statement of changes 
in equity, and the statement of cash flows for the third most 
recently completed financial year, if the issuer is a reporting 
issuer in at least one jurisdiction immediately before filing the 
prospectus,
(b)	the statement of comprehensive income, the statement of changes 
in equity, and the statement of cash flows for the third most 
recently completed financial year, and the financial statements for 
the second most recently completed financial year, if
(i)	the issuer is a reporting issuer in at least one jurisdiction 
immediately before filing the prospectus, and
(ii)	the issuer includes financial statements for a financial year 
ended less than
(A)	90 days before the date of the prospectus, or
(B)	120 days before the date of the prospectus, if the 
issuer is a venture issuer,
(c)	the statement of comprehensive income, the statement of changes 
in equity, and the statement of cash flows for the third most 
recently completed financial year, and the statement of financial 
position for the second most recently completed financial year, if 
the issuer includes financial statements for a financial year ended 
less than 90 days before the date of the prospectus,
(d)	the statement of comprehensive income, the statement of changes 
in equity, and the statement of cash flows for the third most 
recently completed financial year, and the financial statements for 
the second most recently completed financial year, if 
(i)	the issuer is a reporting issuer in at least one jurisdiction 
immediately before filing the prospectus,
(ii)	the issuer includes audited financial statements for a period 
of at least nine months commencing the day after the most 
recently completed financial year for which financial 
statements are required under section 32.2, 
(iii)	the business of the issuer is not seasonal, and
(iv)	none of the financial statements required under section 32.2 
are for a financial year that is less than nine months,
(e)	the statement of comprehensive income, the statement of changes 
in equity, and the statement of cash flows for the third most 
recently completed financial year, and the statement of financial 
position for the second most recently completed financial year, if
(i)	the issuer includes audited financial statements for a period 
of at least nine months commencing the day after the most 
recently completed financial year for which financial 
statements are required under section 32.2, 
(ii)	the business of the issuer is not seasonal, and
(iii)	none of the financial statements required under section 32.2 
are for a financial year that is less than nine months, or
(f)	the separate financial statements of the issuer and the other entity 
for periods prior to the date of the transaction, if the restated 
combined financial statements of the issuer and the other entity 
are included in the prospectus under paragraph 32.1(c)..
27.	Paragraph 32.5(c) of Form 41-101F1 is amended by replacing "interim 
financial statements" with "interim financial report".
28.	Subsection 34.1(1) of Form 41-101F1 is amended 
(a)	in paragraph (c), by replacing "revenues" with "revenue", 
(b)	in subparagraph (g)(i), by replacing "sales or revenues" with 
"revenue", 
(c)	in subparagraph (g)(ii), by replacing "income from continuing 
operations" with "profit or loss from continuing operations attributable 
to owners of the parent",
(d)	in subparagraph (g)(iii), by replacing "net earnings or loss" with "profit 
or loss attributable to owners of the parent", 
(e)	in subparagraph (g)(iv), by replacing "balance sheet" with "statement 
of financial position", and
(f)	by adding the following instruction after paragraph (g):
INSTRUCTION
See section 1.1 of the Instrument for the definitions of "profit or loss 
attributable to owners of the parent" and "profit or loss from continuing 
operations attributable to owners of the parent". .
29.	Subparagraph 34.2(e)(ii) of Form 41-101F1 is amended by replacing 
"interim and annual consolidated" with "consolidated interim financial report 
and consolidated annual".
30.	Section 35.1 of Form 41-101F1 is amended 
(a)	in subsection (1), by deleting "accounted for as", and
(b)	in subsection (4), 
(i)	by replacing "date of the acquisition" wherever it occurs with 
"acquisition date", 
(ii)	in subparagraph (b)(iv), by replacing "income" with "profit or 
loss", and 
(iii)	in subparagraph (b)(vi), by replacing "annual audited 
statements" with "audited annual statements".
31.	Section 35.3 of Form 41-101F1 is amended 
(a)	in the title, by replacing "date of acquisition" with "acquisition date", 
and
(b)	by replacing "date of the acquisition" wherever it occurs with 
"acquisition date".
32.	Section 35.4 of Form 41-101F1 is amended 
(a)	in the title, by replacing "Results" with "Financial Performance", and
(b)	by replacing "operations" with "financial performance".
33.	Subsection 35.5(3) of Form 41-101F1 is amended by replacing "date of 
acquisition" wherever it occurs with "acquisition date". 
34.	Subsection 35.6(3) of Form 41-101F1 is amended by replacing "date of the 
acquisition" wherever it occurs with "acquisition date". 
35.	Subsection 35.8(1) of Form 41-101F1 is amended 
(a)	by replacing "annual and interim financial statements" with "annual 
financial statements and an interim financial report", and
(b)	by replacing "date of the acquisition" with "acquisition date".
36.	Form 41-101F1 is amended by adding the following after Item 37:
ITEM 38: Transition
Interim financial report
38.1(1)	Despite subsection 32.3(1), an issuer may include a comparative 
interim financial report of the issuer for the most recent interim period, 
if any, ended 
(a)	subsequent to the most recent financial year in respect of which 
annual financial statements of the issuer are included in the 
prospectus, and 
(b)	more than
(i)	75 days before the date of the prospectus, or 
(ii)	90 days before the date of the prospectus if the issuer is a 
venture issuer.
(2)	Subsection (1) does not apply unless 
(a)	the comparative interim financial report is the first interim 
financial report required to be filed in the year of adopting IFRS 
in respect of an interim period beginning on or after January 1, 
2011,
(b)	the issuer
(i)	is disclosing, for the first time, a statement of compliance 
with International Accounting Standard 34 Interim 
Financial Reporting, and
(ii)	did not previously file financial statements that disclosed 
compliance with IFRS,
(c)	the issuer is a reporting issuer in any jurisdiction immediately 
before the date of the final long form prospectus, and
(d)	the final long form prospectus is filed before July 5, 2012.
Asset-backed securities
38.2(1)	Despite subsection 10.3(5), all financial disclosure that describes the 
underlying pool of financial assets of the issuer for a transition year 
must be included in the prospectus for the most recent interim period, if 
any, ended 
(a)	subsequent to the most recent financial year referred to in 
paragraphs 10.3(3)(a) and 10.3(3)(b) in respect of which financial 
disclosure on the underlying pool of financial assets is included in 
the prospectus, and 
(b)	more than
(i)	75 days before the date of the prospectus, or 
(ii)	90 days before the date of the prospectus if the issuer is a 
venture issuer.
(2)	Subsection (1) does not apply unless 
(a)	the financial disclosure in respect of the interim period is the first 
interim financial report required to be filed in the year of adopting 
IFRS in respect of an interim period beginning on or after January 
1, 2011,
(b)	the issuer 
(i)	is disclosing, for the first time, a statement of compliance 
with International Accounting Standard 34 Interim 
Financial Reporting, and 
(ii)	did not previously file financial statements that disclosed 
compliance with IFRS,
(c)	the issuer is a reporting issuer in any jurisdiction immediately 
before the date of the final long form prospectus, and
(d)	the final long form prospectus is filed before July 5, 2012..
37.	This Instrument only applies to a preliminary prospectus, an amendment to a 
preliminary prospectus, a final prospectus or an amendment to a final 
prospectus of an issuer which includes or incorporates by reference financial 
statements of the issuer in respect of periods relating to financial years 
beginning on or after January 1, 2011.
38.	Despite section 37, an issuer may apply the amendments set out in this 
Instrument to a preliminary prospectus, an amendment to a preliminary 
prospectus, a final prospectus, or an amendment to a final prospectus of the 
issuer, which includes or incorporates by reference financial statements of 
the issuer in respect of periods relating to a financial year that begins before 
January 1, 2011 if the immediately preceding financial year ends no earlier 
than December 21, 2010 and if the issuer is relying on the exemption in 
section 5.3 of National Instrument 52-107 Acceptable Accounting Principles 
and Auditing Standards.
39. 	This Instrument comes into force on January 1, 2011. 


NATIONAL INSTRUMENT 44-101 SHORT FORM PROSPECTUS 
DISTRIBUTIONS
AMENDING INSTRUMENT
(Securities Act)
Made as a rule by the Alberta Securities Commission on September 8, 2010 pursuant 
to sections 223 and 224 of the Securities Act.
Amendment Instrument for  
National Instrument 44-101 Short Form Prospectus Distributions
1. 	National Instrument 44-101 Short Form Prospectus Distributions is 
amended by this Instrument.
2. 	Subsection 1.1 is amended, in the definition of "short form eligible 
exchange", by replacing "Canadian Trading and Quotation System Inc." with 
"Canadian National Stock Exchange".
3.	Paragraph 4.3(2)(a) is replaced with the following:
(a)	U.S. AICPA GAAS, the unaudited financial statements may be reviewed 
in accordance with the review standards issued by the American Institute 
of Certified Public Accountants,
(a.1)	U.S. PCAOB GAAS, the unaudited financial statements may be 
reviewed in accordance with the review standards issued by the Public 
Company Accounting Oversight Board (United States of America),.
4. 	The general instructions of Form 44-101F1 are amended 
(a)	in instruction (3), by deleting "This concept of materiality is consistent 
with the financial reporting notion of materiality contained in the 
Handbook.", 
(b)	in instruction (8), by replacing "the Handbook" with "Canadian GAAP 
applicable to publicly accountable enterprises", and
(c)	in instruction (14), by replacing "disclose the currency in which the 
financial information is disclosed" with "display the presentation 
currency".
5.	Section 1.6.1 of Form 44-101F1 is amended by deleting "reporting".
6.	Section 6.1 of Form 44-101F1 is amended 
(a)	in paragraph (1)(c), by replacing "interim financial statements of the 
issuer have" with "an interim financial report of the issuer has",
(b)	in subparagraph 2(b)(i), by deleting "issued",
(c)	in paragraphs (2)(b) and (d), by replacing "annual or interim financial 
statements" wherever it occurs with "annual financial statements or 
interim financial report",
(d)	in paragraph (2)(c), by replacing "annual or interim financial 
statements" with "annual financial statements or interim financial report; 
and",
(e)	in paragraphs (2)(c) and (d), by deleting "long-term" wherever it 
occurs,
(f)	in paragraph (2)(d), by replacing "prospectus; and" with "prospectus.",
(g)	by repealing paragraph (2)(e),
(h)	by repealing subsection (3), and
(i)	in subsection (4), by replacing "earnings required" with "numerator 
required".
7.	The instructions under item 6 of Form 44-101F1 are amended 
(a)	in instruction (2), by replacing "entity's earnings (the numerator) by its 
interest" with "entity's profit or loss attributable to owners of the parent 
(the numerator) by its borrowing costs",
(b)	in instruction (3), 
(i)	in paragraph (a), by replacing "net income before interest" with 
"profit or loss attributable to owners of the parent before 
borrowing costs", 
(ii)	by repealing paragraph (c),
(iii)	by replacing paragraph (d) with the following:
(d)	for distributions of debt securities, the appropriate 
denominator is borrowing costs, after giving effect to the 
new debt securities issue and any retirement of obligations, 
plus the borrowing costs that have been capitalized during 
the period;,
(iv)	in subparagraph (e)(i), by replacing "annual interest 
requirements, including the amount of interest that has" with 
"annual borrowing cost requirements, including the borrowing 
costs that have", and
(v)	in paragraph (f), by adding "securities" after "effect of the debt", 
(c)	in instruction (4), 
(i)	by replacing "interest obligations on all long-term debt" with 
"borrowing cost obligations on all financial liabilities", 
(ii)	by replacing paragraph (a) with the following:
(a)	the issuance of all financial liabilities and, in addition in 
the case of an issuance of preferred shares, all preferred 
shares issued, since the date of the annual financial 
statements or interim financial report;,
(iii)	in paragraph (b), by adding "and" after "distributed;",
(iv)	by replacing paragraph (c) with the following:
(c)	the repayment or redemption of all financial liabilities 
since the date of the annual financial statements or interim 
financial report, all financial liabilities to be repaid or 
redeemed from the proceeds to be realized from the sale of 
securities under the short form prospectus and, in addition, 
in the case of an issuance of preferred shares, all preferred 
shares repaid or redeemed since the date of the annual 
financial statements or interim financial report and all 
preferred shares to be repaid or redeemed from the 
proceeds to be realized from the sale of securities under the 
short form prospectus., and
(v)	by repealing paragraph (d),
(d)	by repealing instruction (5),
(e)	in instruction (6), by replacing "interest requirements, after giving 
effect to the issue of [the debt securities to be distributed under the short 
form prospectus], amounted to $ for the 12 months ended . [Name of 
the issuer]'s earnings before interest and income tax for the 12 months 
then ended was $, which is  times [name of the issuer]'s interest 
requirements" with "borrowing cost requirements, after giving effect to 
the issue of [the debt securities to be distributed under the short form 
prospectus], amounted to $ for the 12 months ended . [Name of the 
issuer]'s profit or loss attributable to owners of the parent before 
borrowing costs and income tax for the 12 months then ended was $, 
which is  times [name of the issuer]'s borrowing cost requirements", 
and
(f)	in instruction (7), by replacing "interest requirements for the 12 months 
then ended amounted to $. [Name of the issuer]'s earnings before 
interest and income tax for the 12 months ended  was $, which is  
times [name of the issuer]'s aggregate dividend and interest 
requirements" with "borrowing cost requirements for the 12 months 
then ended amounted to $. [Name of the issuer]'s profit or loss 
attributable to owners of the parent before borrowing costs and income 
tax for the 12 months ended  was $, which is  times [name of the 
issuer]'s aggregate dividend and borrowing cost requirements". 
8.	Paragraph 7.3(3)(b) of Form 44-101F1 is amended by replacing "income" 
with "profit".
9.	Paragraph 11.1(1)3 of Form 44-101F1 is amended by replacing "interim 
financial statements" with "interim financial report". 
10.	Subsection 13.1(1) of Form 44-101F1 is amended 
(a)	in paragraph (c), by replacing "revenues" with "revenue", 
(b)	in paragraph (g)
(i)	in subparagraph (i), by replacing "sales or revenues" with 
"revenue",
(ii)	in subparagraph (ii), by replacing "income from continuing 
operations" with "profit or loss from continuing operations 
attributable to owners of the parent",
(iii)	in subparagraph (iii), by replacing "net earnings or loss" with 
"profit or loss attributable to owners of the parent", 
(iv)	in subparagraph (iv), by replacing "balance sheet" with 
"statement of financial position", and 
(c)	by adding the following instruction after paragraph (g):
INSTRUCTION
See section 1.1 of NI 41-101 for the definitions of "profit or loss attributable to 
owners of the parent" and "profit or loss from continuing operations 
attributable to owners of the parent"..
11.	Subparagraph 13.2(f)(ii) of Form 44-101F1 is amended by replacing "interim 
and annual consolidated" with "consolidated interim financial report and 
consolidated annual". 
12. 	This Instrument only applies to a preliminary short form prospectus, an 
amendment to a preliminary short form prospectus, a final short form 
prospectus or an amendment to a final short form prospectus of an issuer 
which includes or incorporates by reference financial statements of the 
issuer in respect of periods relating to financial years beginning on or after 
January 1, 2011.
13. 	Despite section 12, an issuer may apply the amendments set out in this 
Instrument to a preliminary short form prospectus, an amendment to a 
preliminary short form prospectus, a final short form prospectus, or an 
amendment to a final short form prospectus of the issuer, which includes or 
incorporates by reference financial statements of the issuer in respect of 
periods relating to a financial year that begins before January 1, 2011 if the 
immediately preceding financial year ends no earlier than December 21, 
2010 and if the issuer is relying on the exemption in section 5.3 of National 
Instrument 52-107 Acceptable Accounting Principles and Auditing 
Standards.
14. 	This Instrument comes into force on January 1, 2011.
NATIONAL INSTRUMENT 44-102 SHELF DISTRIBUTIONS
AMENDING INSTRUMENT
(Securities Act)
Made as a rule by the Alberta Securities Commission on September 8, 2010 pursuant 
to sections 223 and 224 of the Securities Act.
Amendment Instrument for 
National Instrument 44-102 Shelf Distributions
1. 	National Instrument 44-102 Shelf Distributions is amended by this 
Instrument.
2. 	Subsection 6.2(4) is amended
(a)	by deleting "Acceptable Accounting Principles, Auditing Standards and 
Reporting Currency", and
(b)	by replacing paragraph (a) with the following:
(a)	U.S. AICPA GAAS, the unaudited financial statements may be 
reviewed in accordance with the review standards issued by the 
American Institute of Certified Public Accountants,
(a.1)	U.S. PCAOB GAAS, the unaudited financial statements may be 
reviewed in accordance with the review standards issued by the 
Public Company Accounting Oversight Board (United States of 
America),.
3.	Paragraph 8.4(a) is amended by replacing "interim" with "an interim 
financial report". 
4. 	This Instrument only applies to a preliminary base shelf prospectus, an 
amendment to a preliminary base shelf prospectus, a base shelf prospectus, 
an amendment to a base shelf prospectus or a shelf prospectus supplement of 
an issuer which includes or incorporates by reference financial statements of 
the issuer in respect of periods relating to financial years beginning on or 
after January 1, 2011.
5. 	Despite section 4, an issuer may apply the amendments set out in this 
Instrument to a preliminary base shelf prospectus, an amendment to a 
preliminary base shelf prospectus, a base shelf prospectus, an amendment to 
a base shelf prospectus, or a shelf prospectus supplement of the issuer, which 
includes or incorporates by reference financial statements of the issuer in 
respect of periods relating to a financial year that begins before January 1, 
2011 if the immediately preceding financial year ends no earlier than 
December 21, 2010 and if the issuer is relying on the exemption in section 
5.3 of National Instrument 52-107 Acceptable Accounting Principles and 
Auditing Standards.
6. 	This Instrument comes into force on January 1, 2011.
NATIONAL INSTRUMENT 45-106 PROSPECTUS AND REGISTRATION 
EXEMPTIONS
AMENDING INSTRUMENT
(Securities Act)
Made as a rule by the Alberta Securities Commission on September 8, 2010 pursuant 
to sections 223 and 224 of the Securities Act.
Amendment Instrument for  
National Instrument 45-106 Prospectus and Registration Exemptions
1.	National Instrument 45-106 Prospectus and Registration Exemptions is 
amended by this Instrument.
2.	Section 1.1 is amended
(a)	by adding the following after "accredited investor":
"acquisition date" has the same meaning as in the issuer's GAAP;,
(b)	by adding the following after "financial assets":
"financial statements" includes interim financial reports;,
(c)	 by adding the following after "investment fund":
"issuer's GAAP" has the same meaning as in National Instrument 52-
107 Acceptable Accounting Principles and Auditing Standards;,
(d)	 by adding the following after "person":
"private enterprise" has the same meaning as in Part 3 of National 
Instrument 52-107 Acceptable Accounting Principles and Auditing 
Standards;,
(e)	by adding the following after "private enterprise":
"publicly accountable enterprise" has the same meaning as in Part 3 of 
National Instrument 52-107 Acceptable Accounting Principles and 
Auditing Standards;, and
(f)	by adding the following after "related liabilities":
"retrospective" has the same meaning as in Canadian GAAP applicable 
to publicly accountable enterprises;
"retrospectively" has the same meaning as in Canadian GAAP 
applicable to publicly accountable enterprises;,
3.	Clause 5.2(e)(i)(C) is amended by striking out "statements" and substituting 
"reports".
4.	Subsection 6.2(1) is amended by striking out "section 6.1(a)" and substituting 
"section 6.1(1)(a)".
5.	Subsection 6.5(1) is amended by striking out "subsection 2.9(12) or subsection 
3.9(12)" and substituting "subsection 2.9(15)".
6.	Item 1.1 Available Funds of Form 45-106F2 Offering Memorandum for 
Non-Qualifying Issuers is amended by striking out "H" in the table and 
substituting "G".
7.	Item 4.2 of Form 45-106F2 Offering Memorandum for Non-Qualifying 
Issuers is amended
(a)	by striking out the heading "4.2 Long Term Debt" and substituting "4.2 
Long Term Debt Securities", and
(b)	by striking out "the current portion of the long-term debt" and 
substituting "the portion of the debt".
8	Item 8(b) of Form 45-106F2 Offering Memorandum for Non-Qualifying 
Issuers is amended by striking out "sales" and substituting "revenue".
9.	Part B Financial Statements - General of the Instructions for Completing 
Form 45-106F2 Offering Memorandum for Non-Qualifying Issuers is 
amended
(a)	by repealing section 1 and substituting the following:
All financial statements, operating statements for an oil and gas property 
that is an acquired business or a business to be acquired, and 
summarized financial information as to the aggregated amounts of 
assets, liabilities, revenue and profit or loss of an acquired business or 
business to be acquired that is, or will be, an investment accounted for 
by the issuer using the equity method included in the offering 
memorandum must comply with National Instrument 52-107 Acceptable 
Accounting Principles and Auditing Standards, regardless of whether the 
issuer is a reporting issuer or not.      
Under National Instrument 52-107 Acceptable Accounting Principles 
and Auditing Standards, financial statements are generally required to be 
prepared in accordance with Canadian GAAP applicable to publicly 
accountable enterprises.  An issuer using this form cannot use Canadian 
GAAP applicable to private enterprises, except, subject to the 
requirements of NI 52-107, certain issuers may use Canadian GAAP 
applicable to private enterprises for financial statements for a business 
referred to in C.1. An issuer that is not a reporting issuer may prepare 
acquisition statements in accordance with the requirements of NI 52-107 
as if the issuer were a venture issuer as defined in NI 51-102.  For the 
purposes of Form 45-106F2, the "applicable time" in the definition of a 
venture issuer is the acquisition date.,
(b)	in paragraph 3(a) by striking out "an income statement" and 
substituting "a statement of comprehensive income", by striking out 
"statement of retained earnings" and substituting "statement of changes 
in equity", and by striking out "cash flow statement" and substituting 
"statement of cash flows",
(c)	in paragraph 3(b) by striking out "balance sheet" and substituting 
"statement of financial position",
(d)	in paragraph 4(a) by striking out "an income statement" and 
substituting "a statement of comprehensive income", by striking out 
"statement of retained earnings" and substituting "statement of changes 
in equity", and by striking out "cash flow statement" and substituting 
"statement of cash flows",
(e)	in paragraph 4(b) by striking out "balance sheet" and substituting 
"statement of financial position" and by striking out "and",
(f)	in paragraph 4(c) by striking out "(c)  notes to the financial 
statements." and substituting:
(c)	a statement of financial position as at the beginning of the earliest 
comparative period for which financial statements that are 
included in the offering memorandum comply with IFRS in the 
case of an issuer that
(i)	discloses in its annual financial statements an unreserved 
statement of compliance with IFRS, and
(ii)	does any of the following:
(A)	applies an accounting policy retrospectively in its 
annual financial statements;
(B)	makes a retrospective restatement of items in its 
annual financial statements;
(C)	reclassifies items in its annual financial statements,
(d)	in the case of an issuer's first IFRS financial statements as defined 
in NI 51-102, the opening IFRS statement of financial position at 
the date of transition to IFRS as defined in NI 51-102, and
(e)	notes to the financial statements. 
4.1	If an issuer presents the components of profit or loss in a separate 
income statement, the separate income statement must be 
displayed immediately before the statement of comprehensive 
income filed under Item 4 above.,
(g)	in section 5 by striking out "interim financial statements" and 
substituting "an interim financial report",
(h)	in paragraphs 5(a) and 5(b) by striking out "an income statement" and 
substituting "a statement of comprehensive income", by striking out 
"statement of retained earnings" and substituting "statement of changes 
in equity", and by striking out "cash flow statement" and substituting 
"statement of cash flows",
(i)	in paragraph 5(c) by striking out "balance sheet" and substituting 
"statement of financial position", and by striking out "the periods 
required by paragraphs (a) and (b) and" , and substituting "the period 
required by paragraph (a) and the end of the immediately preceding 
financial year",
(j)	by adding the following after paragraph 5(c):
(d)	a statement of financial position as at the beginning of the earliest 
comparative period for which financial statements that are 
included in the offering memorandum comply with IFRS in the 
case of an issuer that 
(i)	discloses in its interim financial report an unreserved 
statement of compliance with International Accounting 
Standard 34 Interim Financial Reporting, and
(ii)	does any of the following:
(A)	applies an accounting policy retrospectively in its 
interim financial report;
(B)	makes a retrospective restatement of items in its 
interim financial report;
(C)	reclassifies items in its interim financial report,
(e)	in the case of the first interim financial report in the year of 
adopting IFRS, the opening IFRS statement of financial position 
at the date of transition to IFRS, 
(f)	for an issuer that is not a reporting issuer in at least one 
jurisdiction of Canada immediately before filing the offering 
memorandum, if the issuer is including an interim financial report 
of the issuer for the second or third interim period in the year of 
adopting IFRS include
(i)	the issuer's first interim financial report in the year of 
adopting IFRS, or
(ii)	both
(A)	the opening IFRS statement of financial position at 
the date of transition to IFRS, and
(B)	the annual and date of transition to IFRS 
reconciliations required by IFRS 1 First-time 
Adoption of International Financial Reporting 
Standards to explain how the transition from 
previous GAAP to IFRS affected the issuer's 
reported financial position, financial performance 
and cash flows, and
(g)	notes to the financial statements.
5.1	If an issuer presents the components of profit or loss in a separate 
income statement, the separate income statement must be 
displayed immediately before the statement of comprehensive 
income filed under item 5 above.,
(k)	by repealing section 8 and substituting the following:
The comparative financial information required under B.5(b) and (c) 
may be omitted if the issuer has not previously prepared financial 
statements in accordance with its current or, if applicable, its previous 
GAAP.,
(l)	in section 13 by striking out "statements" and substituting "reports",
(m)	in section 14 by adding ", as defined in NI 51-102," after "Forward 
looking information", and
(n)	by adding the following after section 15:
16.	Despite section B.5, an issuer may include a comparative interim 
financial report of the issuer for the most recent interim period, if 
any, ended
(a)	subsequent to the most recent financial year in respect of 
which annual financial statements of the issuer are 
included in the offering memorandum, and
(b)	more than 90 days before the date of the offering 
memorandum.
This section does not apply unless
(a)	the comparative interim financial report is the first interim 
financial report required to be filed in the year of adopting 
IFRS, and the issuer is disclosing, for the first time, a 
statement of compliance with International Accounting 
Standard 34 Interim Financial Reporting, 
(b)	the issuer is a reporting issuer in the local jurisdiction 
immediately before the date of the offering memorandum, 
and
(c)	the offering memorandum is dated before June 29, 2012..
10.	Part C Financial Statements - Business Acquisitions of the Instructions for 
Completing Form 45-106F2 Offering Memorandum for Non-Qualifying 
Issuers is amended
(a)	in paragraph 2(a), and 2(b) by striking out "date of acquisition" and 
substituting "acquisition date",
(b)	in paragraph 2(b) by adding the following after "offering memorandum 
for a proposed acquisition.":
For information about how to perform the investment test in this 
paragraph, please refer to subsections 8.3(4.1) and (4.2) of NI 51-102.  
Additional guidance may be found in the companion policy to NI 51-
102.,
(c)	by repealing section 2.1,
(d)	in subparagraph 4(a)(i) by striking out "an income statement" and 
substituting "a statement of comprehensive income", by striking out 
"statement of retained earnings" and substituting "statement of changes 
in equity", and by striking out "cash flow statement" and substituting 
"statement of cash flows",
(e)	in clause 4(a)(i)(B) by striking out "date of acquisition" and 
substituting "acquisition date",
(f)	in subparagraph 4(a)(ii) by striking out "balance sheet" and 
substituting "statement of financial position",
(g)	in clause 4(b)(i)(A) by striking out "an income statement" and 
substituting "a statement of comprehensive income", by striking out 
"statement of retained earnings" and substituting "statement of changes 
in equity", and by striking out "cash flow statement" and substituting 
"statement of cash flows",
(h)	in subclause 4(b)(i)(A)(i) by striking out "date of acquisition" and 
substituting "acquisition date",
(i)	in clause 4(b)(i)(B) by striking out "balance sheet" and substituting 
"statement of financial position",
(j)	by repealing subparagraph 4(b)(ii) and substituting the following:
(ii)	an interim financial report comprised of
(A)	either
(i)	a statement of comprehensive income, a statement of 
changes in equity and a statement of cash flows for 
the most recently completed year-to-date interim 
period ending on the last date of the interim period 
that ended before the acquisition date and more than 
60 days before the date of the offering memorandum 
and ended after the date of the financial statements 
required under subclause (b)(i)(A)(i), and a 
statement of comprehensive income and a statement 
of changes in equity for the three month period 
ending on the last date of the interim period that 
ended before the acquisition date and more than 60 
days before the date of the offering memorandum 
and ended after the date of the financial statements 
required under subclause (b)(i)(A)(i), or
(ii)	a statement of comprehensive income, a statement of 
changes in equity and a statement of cash flows for 
the period from the first day after the financial year 
referred to in subparagraph (b)(i) to a date before the 
acquisition date and after the period end in subclause 
(b)(ii)(A)(i), 
(B)	a statement of comprehensive income, a statement of 
changes in equity and a statement of cash flows for the 
corresponding period in the immediately preceding 
financial year, if any,
(C)	a statement of financial position as at the end of the period 
required by clause (A) and the end of the immediately 
preceding financial year, and
(D)	notes to the financial statements.
Refer to Instruction B.7 for the meaning of "interim period",
(k)	in section 6 by striking out "date of acquisition" and substituting 
"acquisition date", and
(l)	in section 8 by striking out "accounted for as"  and by striking out  ", as 
that term is defined in the CICA Handbook,".
11.	Part D Financial Statement - Exemptions of the Instructions for Completing 
Form 45-106F2 Offering Memorandum for Non-Qualifying Issuers is 
amended
(a)	in paragraph 2 by striking out "section 3.2(a) of NI 52-107" and 
substituting "section 3.3(1)(a)(i) of National Instrument 52-107 
Acceptable Accounting Principles and Auditing Standards",
(b)	in paragraph 2 and 2(b) by striking out "contain" and substituting 
"express",
(c)	in paragraph 2(a) and 2(b) by striking out "balance sheet" and 
substituting "statement of financial position",
(d)	in paragraph 2(c) by striking out "contained" and substituting 
"expressed",
(e)	in subparagraph 3(a)(i) by adding "aggregated amounts of" before 
"assets", by adding ", revenue and profit or loss" after "liabilities", and 
by striking out "and results of operations",
(f)	in subparagraph 3(a)(ii) by striking out "earnings" and substituting 
"profit or loss",
(g)	in subparagraph 3(c)(ii) by striking out "issued without a reservation of 
opinion" and substituting "an unmodified opinion", and by striking out 
the following:
If the financial information included in an offering memorandum under 
D.3(a) has been derived from financial statements of a business 
incorporated or organized in a foreign jurisdiction that have been 
prepared in accordance with foreign GAAP, the information must be 
accompanied by a note that explains and quantifies the effect of material 
differences between Canadian GAAP and the foreign GAAP.,
(h)	in paragraph 4(b) by striking out "accounted for as" , by striking out 
""reverse take-over"" and substituting "reverse take-over", and by 
adding "and" after "NI 51-102,",
(i)	by repealing paragraph 4(c),
(j)	by repealing subparagraph 4(d)(i) and replacing it with the following:
(i)	an operating statement for the business or related businesses for 
each of the financial periods for which financial statements 
would, but for this section, be required under C.4 prepared in 
accordance with subsection 3.11(5) of National Instrument 52-
107 Acceptable Accounting Principles and Auditing Standards.  
The operating statement for the most recently completed financial 
period referred to in C.4(b)(i) must be audited., 
(k)	in section 5 by striking out "date of acquisition" and substituting 
"acquisition date" , and
(l)	in paragraph 5(iii) by striking out "D.5(b)(ii)" and substituting 
"D.5(ii)".
12.	Section 1.1 Available Funds of Form 45-106F3 Offering Memorandum for 
Qualifying Issuers is amended by striking out "H" in the table and 
substituting "G".
13.	Item 8(b) of Form 45-106F3 Offering Memorandum for Qualifying Issuers 
is amended by striking out "sales" and substituting "revenue".
14.	Section 1, Part B Financial Statements of the Instructions for Completing 
Form 45-106F3 Offering Memorandum for Qualifying Issuers is amended 
by striking out "Acceptable Accounting Principles, Auditing Standards and 
Reporting Currency" and substituting "Acceptable Accounting Principles and 
Auditing Standards".
15.	Section 2, Part C Required Updates to the Offering Memorandum of the 
Instructions for Completing Form 45-106F3 Offering Memorandum for 
Qualifying Issuers is amended by striking out "interim financial statements" 
and substituting "interim financial reports".
16.	Paragraph 1(c), Part D Information about the Issuer of the Instructions for 
Completing Form 45-106F3 Offering Memorandum for Qualifying Issuers is 
amended by striking out "interim financial statements" and substituting 
"interim financial report", and by striking out "interim financial statements 
that are" and substituting "an interim financial report that is".
17.	Transition - This Instrument only applies in respect of an offering 
memorandum or an amendment to an offering memorandum of an issuer if 
that offering memorandum or amendment includes or incorporates by 
reference financial statements of the issuer in respect of periods relating to 
financial years beginning on or after January 1, 2011.
18.	Exception - Despite section 17, this Instrument may be applied by an issuer 
to an offering memorandum or an amendment to an offering memorandum 
of the issuer which includes or incorporates by reference financial 
statements of the issuer in respect of periods relating to a financial year that 
begins before January 1, 2011 if the immediately preceding financial year 
ends no earlier than December 21, 2010 and if the issuer is relying on the 
exemption in section 5.3 of National Instrument 52-107 Acceptable 
Accounting Principles and Auditing Standards. 
19.	Effective Date - This Instrument comes into force on January 1, 2011.
NATIONAL INSTRUMENT 51-102 CONTINUOUS DISCLOSURE OBLIGATIONS
AMENDING INSTRUMENT
(Securities Act)
Made as a rule by the Alberta Securities Commission on September 8, 2010 pursuant 
to sections 223 and 224 of the Securities Act.
Amendment Instrument for  
National Instrument 51-102 Continuous Disclosure Obligations
1. 	National Instrument 51-102 Continuous Disclosure Obligations is amended 
by this Instrument.
2. 	Subsection 1.1(1) is amended 
(a) 	before the definition of "AIF", by adding the following definition:
"acquisition date" has the same meaning as in the issuer's GAAP;,
(b) 	in the definition of "AIF", by deleting ", Form 10-KSB",
(c)	by deleting the definition of "date of acquisition",
(d)	after the definition of "common share", by adding the following 
definition:
"date of transition to IFRS" means the date of transition to IFRSs as that 
term is defined in Canadian GAAP applicable to publicly accountable 
enterprises;,
(e) 	in the definition of "financial outlook", by
(i)	replacing "results of operations" with "financial performance", 
and
(ii)	replacing "balance sheet, income statement or cash flow 
statement" with "statement of financial position, statement of 
comprehensive income or statement of cash flows",
(f)	after the definition of "financial outlook", by adding the following 
definitions:
"financial statements" includes interim financial reports;
"first IFRS financial statements" has the same meaning as in Canadian 
GAAP applicable to publicly accountable enterprises;,
(g)	 in the definition of "FOFI", or "future-oriented financial information", 
by
(i)	replacing "results of operations" with "financial performance", 
and
(ii)	replacing "balance sheet, income statement or cash flow 
statement" with "statement of financial position, statement of 
comprehensive income or statement of cash flows",
(h) 	by deleting the definition of "income from continuing operations",
(i) 	after the definition of "form of proxy", by adding the following 
definition:
"forward-looking information" means disclosure regarding possible 
events, conditions or financial performance that is based on assumptions 
about future economic conditions and courses of action and includes 
future-oriented financial information with respect to prospective 
financial performance, financial position or cash flows that is presented 
either as a forecast or a projection;,
(j) 	by replacing the definition of "inter-dealer bond broker" with the 
following:
"inter-dealer bond broker" means a person or company that is approved 
by the Investment Industry Regulatory Organization of Canada under its 
Rule 36 Inter-Dealer Bond Brokerage Systems, as amended, and is 
subject to its Rule 36 and its Rule 2100 Inter-Dealer Bond Brokerage 
Systems, as amended;,
(k) 	in the definition of "issuer's GAAP", by replacing "Acceptable 
Accounting Principles, Auditing Standards and Reporting Currency" 
with "Acceptable Accounting Principles and Auditing Standards",
(l) 	in the definition of "MD&A", by deleting "or Item 303 of Regulation S-
B",
(m) 	after the definition of "old financial year", by adding the following 
definition: 
"operating income" means gross revenue minus royalty expenses and 
production costs;, 
(n)	after the definition of "principal obligor", by adding the following 
definitions: 
"private enterprise" has the same meaning as in Part 3 of National 
Instrument 52-107 Acceptable Accounting Principles and Auditing 
Standards;
"profit or loss attributable to owners of the parent" has the same 
meaning as in Canadian GAAP applicable to publicly accountable 
enterprises;
"profit or loss from continuing operations attributable to owners of the 
parent" has the same meaning as in Canadian GAAP applicable to 
publicly accountable enterprises";,
(o)	after the definition of "proxy", by adding the following definition: 
"publicly accountable enterprise" has the same meaning as in Part 3 of 
National Instrument 52-107 Acceptable Accounting Principles and 
Auditing Standards;,
(p)	after the definition of "restructuring transaction", by adding the 
following definitions: 
"retrospective" has the same meaning as in Canadian GAAP applicable 
to publicly accountable enterprises;
"retrospectively" has the same meaning as in Canadian GAAP 
applicable to publicly accountable enterprises;,
(q) 	by replacing the definition of "reverse takeover" with the following:
"reverse takeover" means
(a)	a reverse acquisition, which has the same meaning as in Canadian 
GAAP applicable to publicly accountable enterprises; or 
(b)	a transaction where an issuer acquires a person or company by 
which the 	securityholders of the acquired person or company, at 
the time of the 	transaction, obtain control of the issuer, where, for 
purposes of this 	paragraph, "control" has the same meaning as in 
Canadian GAAP 	applicable to publicly accountable enterprises;,
(r) 	after the definition of "transition year", by adding the following 
definition: 
"U.S. AICPA GAAS" has the same meaning as in National Instrument 
52-107 Acceptable Accounting Principles and Auditing Standards;, 
(s)	by replacing the definition of "U.S. GAAP" with the following:
"U.S. GAAP" has the same meaning as in National Instrument 52-107 
Acceptable Accounting Principles and Auditing Standards;, 
(t) 	after the definition of "U.S. marketplace", by adding the following 
definition: 
"U.S. PCAOB GAAS" has the same meaning as in National Instrument 
52-107 Acceptable Accounting Principles and Auditing Standards;, and
(u)	in the definition of "venture issuer", by replacing "date of acquisition" 
with "acquisition date".
3. 	Section 4.1 is amended 
(a) 	by replacing subsection (1) with the following:
(1)	Subject to subsection 4.8(6), a reporting issuer must file annual 
financial statements that include
(a)	a statement of comprehensive income, a statement of 
changes in equity, and a statement of cash flows for 
(i)	the most recently completed financial year; and
(ii)	the financial year immediately preceding the most 
recently completed financial year, if any;
(b)	a statement of financial position as at the end of each of the 
periods referred to in paragraph (a); 
(c)	in the following circumstances, a statement of financial 
position as at the beginning of the financial year 
immediately preceding the most recently completed 
financial year:
(i)	the reporting issuer discloses in its annual financial 
statements an unreserved statement of compliance 
with IFRS, and 
(ii)	the reporting issuer
(A)	applies an accounting policy retrospectively in 
its annual financial statements, 
(B)	makes a retrospective restatement of items in 
its annual financial statements, or 
(C)	reclassifies items in its annual financial 
statements;
(d)	in the case of the reporting issuer's first IFRS financial 
statements, the opening IFRS statement of financial 
position at the date of transition to IFRS; and
(e)	notes to the annual financial statements., and
(b) 	by adding the following after subsection (2): 
(3)	If a reporting issuer presents the components of profit or 
loss in a separate income statement, the separate income 
statement must be displayed immediately before the 
statement of comprehensive income filed under 
subsection (1)..
4. 	Section 4.3 is amended 
(a) 	in the title, by replacing "Interim Financial Statements" with "Interim 
Financial Report",
(b)	in subsection (1), by replacing "interim financial statements for interim 
periods" with "an interim financial report for each interim period",
(c) 	by replacing subsection (2) with the following:
(2)	Subject to subsections 4.7(4), 4.8(7), 4.8(8) and 4.10(3), the 
interim financial report required to be filed under subsection (1) 
must include
(a)	a statement of financial position as at the end of the interim 
period and a statement of financial position as at the end of 
the immediately preceding financial year, if any; 
(b)	a statement of comprehensive income, a statement of 
changes in equity and a statement of cash flows, all for the 
year-to-date interim period, and comparative financial 
information for the corresponding interim period in the 
immediately preceding financial year, if any;
(c)	for interim periods other than the first interim period in a 
reporting issuer's financial year, a statement of 
comprehensive income for the three month period ending 
on the last day of the interim period and comparative 
financial information for the corresponding period in the 
immediately preceding financial year, if any; 
(d)	in the following circumstances, a statement of financial 
position as at the beginning of the immediately preceding 
financial year:
(i)	the reporting issuer discloses in its interim financial 
report an unreserved statement of compliance with 
International Accounting Standard 34 Interim 
Financial Reporting, and 
(ii)	the reporting issuer
(A)	applies an accounting policy retrospectively in 
its interim financial report, 
(B)	makes a retrospective restatement of items in 
its interim financial report, or
(C)	reclassifies items in its interim financial 
report;
(e)	in the case of the reporting issuer's first interim financial 
report required to be filed in the year of adopting IFRS, the 
opening IFRS statement of financial position at the date of 
transition to IFRS; and
(f)	notes to the interim financial report.,
(d)	by adding the following after subsection (2): 
(2.1) 	If a reporting issuer presents the components of profit or loss in a 
separate income statement, the separate income statement must be 
displayed immediately before the statement of comprehensive 
income filed under subsection (2).,
(e) 	in subsection (3),
(i) 	in the title, by replacing "Interim Financial Statements" with "an 
Interim Financial Report",
(ii)	by replacing "interim financial statements" wherever it occurs 
with "interim financial report",
(iii)	in paragraph (a), by
(A)	replacing "review of the" with "review of an", and
(B)	replacing "financial statements have" with "interim 
financial report has", 
(iv)	in paragraph (b), by replacing "review of the" with "review of 
an", and
(v)	in paragraph (c), by replacing "expressed a reservation in" with 
"expressed a reservation of opinion in",
(f) 	in subsection (4),
(i) 	in the title, by replacing "Interim Financial Statements" with "an 
Interim Financial Report",
(ii)	in paragraph (a), by
(A)	replacing "interim financial statements" with "an interim 
financial report", 
(B)	adding "applicable to publicly accountable enterprises" 
after "Canadian GAAP", and
(C)	adding "annual" before "financial statements have been 
filed",
(iii)	in paragraph (b), by replacing "annual or interim financial 
statements" with "annual financial statements or an interim 
financial report",
(iv) 	in paragraph (c), by
(A)	replacing "interim financial statements" with "interim 
financial report", and
(B)	deleting "and comply with the reconciliation requirements 
set out in Part 4 of National Instrument 52-107 Acceptable 
Accounting Principles, Auditing Standards and Reporting 
Currency", and 
(v) 	in paragraph (d), by replacing "restated financial statements" 
with "restated interim financial report". 
5. 	Section 4.4 is amended 
(a) 	in the title, by replacing "Interim Financial Statements" with "an 
Interim Financial Report",
(b)	in the preamble, by replacing "The interim financial statements" with 
"An interim financial report", and
(c) 	in paragraphs (a) and (b), by replacing "interim financial statements" 
wherever it occurs with "an interim financial report".
6. 	Section 4.5 is amended 
(a) 	in subsection (1), by adding "annual" before "financial",
(b)	in subsection (2), by
(i)	replacing "financial statements" with "interim financial report", 
and 
(ii)	replacing "statements are" with "report is", and
(c) 	in subsection (3), by replacing "financial statements" with "interim 
financial report".
7. 	Section 4.6 is amended 
(a) 	in subsection (1), by replacing "interim financial statements" wherever 
it occurs with "interim financial reports", 
(b) 	in subsection (3), by replacing "annual or interim financial statements" 
with "annual financial statements or interim financial reports", and
(c) 	in subsection (4), by replacing "annual or interim financial statements" 
with "annual financial statements or interim financial reports".
8. 	Section 4.7 is amended 
(a) 	in subsection (1), by replacing "annual and interim financial 
statements" with "annual financial statements and interim financial 
reports", 
(b) 	in subsection (2), by adding "annual" after "those", 
(c) 	in subsection (3), by
(i)	replacing "interim financial statements" with "an interim 
financial report", and 
(ii)	replacing "those financial statements" with "that interim financial 
report", and
(d) 	in paragraph (4)(c), by replacing "interim financial statements" with 
"interim financial report".
9. 	Section 4.8 is amended 
(a) 	in subsection (3),
(i)	in paragraph (e), by replacing "the interim and annual financial 
statements" with "each interim financial report and the annual 
financial statements", and
(ii) 	in paragraph (f), by replacing "the interim and annual financial 
statements" with "the annual financial statements and interim 
financial reports",
(b)	in subsection (5), by replacing "interim financial statements" with "an 
interim financial report",
(c)	by replacing subsection (6) with the following: 
(6)	Comparative Financial Information in Annual Financial 
Statements for New Financial Year - If a transition year is less 
than nine months in length, the reporting issuer must include as 
comparative financial information to its annual financial 
statements for its new financial year
(a)	a statement of financial position, a statement of 
comprehensive income, a statement of changes in equity, a 
statement of cash flows, and notes to the financial 
statements for its transition year; 
(b)	a statement of financial position, a statement of 
comprehensive income, a statement of changes in equity, a 
statement of cash flows and notes to the financial 
statements for its old financial year;
(c)	in the following circumstances, a statement of financial 
position as at the beginning of the old financial year:
(i)	the reporting issuer discloses in its annual financial 
statements an unreserved statement of compliance 
with IFRS, and 
(ii)	the reporting issuer 
(A)	applies an accounting policy retrospectively in 
its annual financial statements, 
(B)	makes a retrospective restatement of items in 
its annual financial statements, or 
(C)	reclassifies items in its annual financial 
statements; and
(d)	in the case of the reporting issuer's first IFRS financial 
statements, the opening IFRS statement of financial 
position at the date of transition to IFRS.,
(d) 	by replacing subsection (7) with the following:
(7)	Comparative Financial Information in each Interim Financial 
Report if Interim Periods Not Changed in Transition Year - 
If interim periods for the reporting issuer's transition year end 
three, six, nine or twelve months after the end of its old financial 
year, the reporting issuer must include
(a)	as comparative financial information in each interim 
financial report during its transition year, the comparative 
financial information required by subsection 4.3(2), except 
if an interim period during the transition year is 12 months 
in length and the reporting issuer's transition year is longer 
than 13 months, the comparative financial information 
must be the statement of financial position, statement of 
comprehensive income, statement of changes in equity and 
statement of cash flows for the 12 month period that 
constitutes its old financial year; 
(b)	as comparative financial information in each interim 
financial report during its new financial year
(i)	a statement of financial position as at the end of its 
transition year; and
(ii)	the statement of comprehensive income, statement 
of changes in equity and statement of cash flows for 
the periods in its transition year or old financial year, 
for the same calendar months as, or as close as 
possible to, the calendar months in the interim 
period in the new financial year;
(c)	in the following circumstances, a statement of financial 
position as at the beginning of the earliest comparative 
period:
(i)	the reporting issuer discloses in its interim financial 
report an unreserved statement of compliance with 
International Accounting Standard 34 Interim 
Financial Reporting, and 
(ii)	the reporting issuer 
(A)	applies an accounting policy retrospectively in 
its interim financial report, 
(B)	makes a retrospective restatement of items in 
its interim financial report, or 
(C)	reclassifies items in its interim financial 
report; and 
(d)	in the case of the reporting issuer's first interim financial 
report required to be filed in the year of adopting IFRS, the 
opening IFRS statement of financial position at the date of 
transition to IFRS., and
(e) 	by replacing subsection (8) with the following: 
(8)	Comparative Financial Information in Interim Financial 
Reports if Interim Periods Changed in Transition Year - If 
interim periods for a reporting issuer's transition year end twelve, 
nine, six or three months before the end of the transition year, the 
reporting issuer must include
(a)	as comparative financial information in each interim 
financial report during its transition year
(i)	a statement of financial position as at the end of its 
old financial year; and
(ii)	the statement of comprehensive income, statement 
of changes in equity and statement of cash flows for 
periods in its old financial year, for the same 
calendar months as, or as close as possible to, the 
calendar months in the interim period in the 
transition year; 
(b)	as comparative financial information in each interim 
financial report during its new financial year
(i)	a statement of financial position as at the end of its 
transition year; and
(ii)	the statement of comprehensive income, statement 
of changes in equity and statement of cash flows in 
its transition year or old financial year, or both, as 
appropriate, for the same calendar months as, or as 
close as possible to, the calendar months in the 
interim period in the new financial year;
(c)	in the following circumstances, a statement of financial 
position as at the beginning of the earliest comparative 
period:
(i)	the reporting issuer discloses in its interim financial 
report an unreserved statement of compliance with 
International Accounting Standard 34 Interim 
Financial Reporting, and 
(ii)	the reporting issuer
(A)	applies an accounting policy retrospectively in 
its interim financial report, 
(B)	makes a retrospective restatement of items in 
its interim financial report, or 
(C)	reclassifies items in its interim financial 
report; and
(d)	in the case of the reporting issuer's first interim financial 
report required to be filed in the year of adopting IFRS, the 
opening IFRS statement of financial position at the date of 
transition to IFRS.. 
10. 	Paragraph 4.9(h) is amended by replacing "interim and annual financial 
statements" with "interim financial reports and the annual financial 
statements".
11. 	Section 4.10 is amended 
(a)	in paragraph (2)(c), by replacing "the interim financial statements" 
with "each interim financial report", and
(b)	in subsection (3), 
(i)	in the title, by replacing "Interim Financial Statements" with 
"each Interim Financial Report", and
(ii)	in paragraph (c), by replacing "interim financial statements" 
with "interim financial report".
12. 	Section 4.11 is amended
(a) 	by replacing "former auditor" wherever it occurs with "predecessor 
auditor",
(b)	in subsection (1), in the definition of "disagreement", by
(i) 	replacing "interim financial statements" wherever it occurs with 
"interim financial report", and
(ii) 	replacing "reservation" wherever it occurs with "modified 
opinion", 
(c) 	in subsection (2), by replacing "Handbook" with "issuer's GAAP", and
(d) 	in paragraph (7)(d), by
(i) 	replacing "contained any reservation" with "expressed a modified 
opinion", and
(ii) 	replacing "each reservation" with "each modification".
13. 	Section 5.1 is amended 
(a) 	in subsection (1), by replacing "annual and interim financial 
statements" with "annual financial statements and each interim financial 
report",
(b) 	in subsection (1.1), by replacing "annual and interim financial 
statements" with "annual financial statements and interim financial 
reports", and
(c) 	in subsection (2),
(i) 	in the preamble, by replacing "by" with "on or before", and 
(ii) 	in paragraph (a), by replacing "annual and interim financial 
statements" with "annual financial statements and each interim 
financial report".
14. 	Section 5.2 is amended 
(a)	in the title, by deleting "and Supplement",
(b) 	in subsection (1), by deleting "or Item 303 of Regulation S-B", 
(c)	by repealing subsection (1.1), and
(d)	by repealing subsection (2).
15. 	Section 5.3 is amended 
(a)	by replacing subsection (1) with the following:
(1)	A venture issuer that has not had significant revenue from 
operations in either of its last two financial years, must disclose in 
its MD&A, for each period referred to in subsection (2), a 
breakdown of material components of
(a)	exploration and evaluation assets or expenditures;
(b)	expensed research and development costs;
(c)	intangible assets arising from development;
(d)	general and administration expenses; and
(e)	any material costs, whether expensed or recognized as 
assets, not referred to in paragraphs (a) through (d);
and if the venture issuer's business primarily involves mining 
exploration and development, the analysis of exploration and 
evaluation assets or expenditures must be presented on a property-
by-property basis.,
(b)	in paragraph (2)(b), by replacing "interim financial statements" with 
"interim financial report", and
(c)	in subsection (3), by deleting "or MD&A supplement".
16. 	Subsection 5.4(1) is amended by deleting ", or in its MD&A supplement if one 
is required under section 5.2,".
17. 	Section 5.5 is amended 
(a) 	in subsection (1), by deleting "and any annual MD&A supplement",
(b) 	in subsection (2), by deleting "and any interim MD&A supplement", 
and
(c) 	in subsection (3), by deleting "and any MD&A supplement".
18. 	Section 5.6 is amended
(a) 	in subsection (1), by
(i) 	deleting "and any MD&A supplement required under section 
5.2", and
(ii) 	replacing "annual or interim financial statements" with "annual 
financial statements or interim financial report", 
(b) 	in subsection (2), by deleting "or MD&A supplement", 
(c) 	in subsection (3), by deleting "and any related MD&A supplement" 
wherever it occurs, and
(d) 	in subsection (4), by replacing "annual or interim financial statements" 
with "annual financial statements or interim financial report".
19. 	Section 5.7 is amended 
(a) 	in subsection (1), by deleting ", or in its MD&A supplement if one is 
required under section 5.2,",
(b) 	by replacing paragraph (1)(a) with the following: 
(a) 	summarized financial information of the equity investee, 
including the aggregated amounts of assets, liabilities, revenue 
and profit or loss; and,
(c) 	in paragraph (1)(b), by replacing "earnings" with "profit or loss", 
(d) 	in paragraph (2)(b), by replacing "statements" with "report", and
(e) 	in paragraph (3)(a), by deleting "or MD&A supplement".
20. 	Section 5.8 is amended 
(a)	in subsection (2), by deleting ", or MD&A supplement if one is required 
under section 5.2,",
(b)	in subsection (3), 
(i)	by deleting "or MD&A supplement" wherever it occurs, and
(ii) 	in subparagraph (b)(iii), by replacing "on" with "at",
(c)	in subsection (4), by deleting ", or MD&A supplement if one is required 
under section 5.2,",
(d)	in subsection (5), 
(i) 	in paragraph (a), by replacing ", in its MD&A or MD&A 
supplement if one is required under section 5.2, disclose" with 
"disclose in its MD&A", and
(ii) 	in paragraph (b), by deleting "or MD&A supplement" wherever 
it occurs, and
(e) 	in subsection (6), 
(i) 	by deleting "or MD&A supplement" wherever it occurs, and
(ii) 	in subparagraph (b)(iii), by replacing "on" with "at".
21. 	Section 6.2 is amended 
(a) 	in paragraph (b), by replacing "AIF in" with "AIF on", and
(b) 	by deleting ", Form 10-KSB" wherever it occurs.
22. 	Subsection 8.1(1) is amended 
(a)	in the definition of "acquisition of related businesses", by replacing 
"upon a single common event; and" with "upon a single common 
event;", 
(b)	by adding "; and" after  the definition of "business", and
(c)	after the  definition of "business", by adding the following definition:
"specified profit or loss" means profit or loss from continuing operations 
attributable to owners of the parent, adjusted to exclude income taxes..
23. 	Section 8.2 amended by replacing "date of acquisition" wherever it occurs 
with "acquisition date".
24. 	Section 8.3 is amended 
(a) 	by replacing "date of the acquisition" wherever it occurs with 
"acquisition date",
(b)	by replacing "date of acquisition" wherever it occurs with "acquisition 
date",
(c) 	by replacing "income from continuing operations" wherever it occurs 
with "specified profit or loss", 
(d)	in the preamble to subsection (2), by adding "and subject to subsections 
(4.1) and (4.2)" after "subsection (1)",
(e)	in paragraph (2)(a), by adding "annual" before "financial statements",
(f) 	in paragraph 2(c), 
(i)	in the title, by replacing "Income" with "Profit or Loss", and
(ii)	by adding "annual" before "financial statements", 
(g) 	in subsection (4),
(i)	in the preamble, by adding "and subject to subsections (4.1) and 
(4.2)" after "subsection (3)", and
(ii)	in paragraph (c), in the title, by replacing "Income" with "Profit 
or Loss", 
(h) 	by adding the following after subsection (4):
(4.1)	For the purposes of subsections (2) and (4), the reporting issuer 
must not remeasure its previously held equity interest in the 
business or related businesses.
(4.2)	For the purposes of paragraphs (2)(b) and (4)(b), the reporting 
issuer's investments in and advances to the business or related 
businesses must include 
(a)	the consideration transferred for the acquisition, measured 
in accordance with the issuer's GAAP, 
(b)	payments made in connection with the acquisition which 
do not constitute consideration transferred but which would 
not have been paid unless the acquisition had occurred, and 
(c)	contingent consideration for the acquisition measured in 
accordance with the issuer's GAAP.,
(i) 	in subsection (7), 
(i)	in the title, by replacing "Income" with "Profit or Loss", and
(ii)	by replacing "absolute value of the loss" with "absolute value of 
the loss from continuing operations attributable to owners of the 
parent, adjusted to exclude income taxes",
(j) 	in the title to subsection (8), by replacing "Income" wherever it occurs 
with "Profit or Loss",
(k) 	in subsection (9), 
(i)	in the title, by replacing "Income" wherever it occurs with 
"Profit or Loss", and
(ii)	by replacing "income" after "average consolidated" with 
"specified profit or loss", 
(l)	in subsection (10), 
(i)	in the title, by replacing "Income" with "Profit or Loss", and
(ii)	by replacing "average consolidated income" with "average 
consolidated specified profit or loss", 
(m) 	in subsection (11), 
(i)	in the title, by replacing "Step-By-Step Acquisitions" with 
"Multiple Investments in the Same Business", and
(ii)	by replacing "a "step-by-step" purchase as described in the 
Handbook" with "multiple investments in the same business",
(n) 	in subsection (11.1), 
(i)	in the title, by replacing "Income" with "Profit or Loss", and
(ii)	by replacing "income test" with "profit or loss test",
(o)	in subsection (12), by replacing "annual audited financial statements" 
with "audited annual financial statements",
(p) 	by replacing subsection (13) with the following:
(13)	Application of Significance Tests - Accounting Principles and 
Currency - For the purposes of calculating the significance tests 
in subsections (2) and (4), the amounts used for the business or 
related businesses must
(a)	subject to subsection (13.1), be based on the issuer's 
GAAP, and
(b)	be translated into the same presentation currency as that 
used in the reporting issuer's financial statements.
(13.1)	Application of Significance Tests - Exemption - Canadian 
GAAP Applicable to Private Enterprises - Paragraph 
8.3(13)(a) does not apply to a venture issuer if 
(a)	the financial statements for the business or related 
businesses referred to in subsections 8.3(2) and (4) 
(i)	are prepared in accordance with Canadian GAAP 
applicable to private enterprises, and 
(ii)	are prepared in a manner that consolidates any 
subsidiaries and accounts for significantly 
influenced investees and joint ventures using the 
equity method; and
(b)	none of the accounting principles described in paragraphs 
3.11(1)(a) through (e) of National Instrument 52-107 
Acceptable Accounting Principles and Auditing Standards 
were used to prepare financial statements for the business 
or related businesses referred to in subsections 8.3(2) and 
(4)., and
(q) 	in subsection (14), by replacing "subsection 6.1(1) of National 
Instrument 52-107 Acceptable Accounting Principles, Auditing 
Standards and Reporting Currency" with "section 3.11 of National 
Instrument 52-107 Acceptable Accounting Principles and Auditing 
Standards".
25. 	Section 8.4 is amended 
(a) 	by replacing "date of acquisition" wherever it occurs with "acquisition 
date",
(b) 	by replacing "balance sheet" wherever it occurs with "statement of 
financial position", 
(c)	in paragraph (1)(a), by replacing "an income statement, a statement of 
retained earnings and a cash flow statement" with "a statement of 
comprehensive income, a statement of changes in equity and a statement 
of cash flows",
(d) 	in the title to subsection (3), by replacing "Interim Financial 
Statements" with "Interim Financial Report", 
(e)	after subsection (3), by adding the following:
(3.1)	Contents of Interim Financial Report - Canadian GAAP 
Applicable to Private Enterprises - If a reporting issuer is 
required under subsection (3) to include an interim financial 
report in a business acquisition report and the financial statements 
for the business or related businesses acquired are prepared in 
accordance with Canadian GAAP applicable to private 
enterprises, as permitted under National Instrument 52-107 
Acceptable Accounting Principles and Auditing Standards, the 
interim financial report must include 
(a)	a balance sheet as at the end of the interim period and a 
balance sheet as at the end of the immediately preceding 
financial year, if any;
(b)	an income statement, a statement of retained earnings and a 
cash flow statement, all for the year-to-date interim period, 
and comparative financial information for the 
corresponding interim period in the immediately preceding 
financial year, if any; and
(c)	notes to the financial statements.,
(f)	in subsection (4), 
(i)	in the title, by deleting "Interim", and
(ii)	in paragraph (a), by adding "and" after "before the acquisition;",
(g) 	by repealing paragraph (4)(b),
(h) 	in subparagraph (5)(b),
(i)	in clause (i)(B), by replacing "financial statements" with "an 
interim financial report", and
(ii)	in subparagraph (ii), by replacing "an income statement" with "a 
statement of comprehensive income", 
(i) 	in the title to subsection (6), by deleting "Interim", and
(j)	in subsection (7),
(i)	by replacing paragraph (b) with the following:
(b)	the reporting issuer must include in the pro forma financial 
statements 
(i)	adjustments attributable to each significant 
acquisition for which there are firm commitments 
and for which the complete financial effects are 
objectively determinable, 
(ii)	adjustments to conform amounts for the business or 
related businesses to the issuer's accounting policies, 
and
(iii)	a description of the underlying assumptions on 
which the pro forma financial statements are 
prepared, cross-referenced to each related pro forma 
adjustment;, and
(ii)	in paragraph (e), by replacing ", gross profit and income" with 
"and profit or loss".
26. 	Section 8.6 is amended 
(a) 	by replacing subparagraph (b)(i) with the following: 
(i)	summarizes financial information of the equity investee, 
including the aggregated amounts of assets, liabilities, revenue 
and profit or loss; and,
(b) 	in subparagraph (b)(ii), by replacing "earnings" with "profit or loss", 
(c) 	in subparagraph (d)(iii), 
(i)	by replacing "audit opinion" with "auditor expressed an 
unmodified opinion", and
(ii) 	by replacing ", or the financial information referred to in 
subparagraph (ii), was issued without a reservation" with "or the 
financial information referred to in subparagraph (ii)".
27. 	Section 8.9 is amended 
(a) 	in the preamble, by replacing "interim financial statements" with "an 
interim financial report", and
(b) 	in paragraph (c), by replacing "interim financial statements" with 
"interim financial report".
28. 	Section 8.10 is amended 
(a)	in subsection (2),
(i) 	in the title, by replacing "Income" with "Profit or Loss",
(ii)	by replacing "consolidated income from continuing operations" 
with "specified profit or loss", and
(iii) 	by replacing "income test" with "profit or loss test", 
(b) 	by repealing paragraph (3)(d), and
(c)	by replacing subparagraph (3)(e)(i) with the following:
(i)	an operating statement for the business or related businesses 
prepared in accordance with subsection 3.11(5) of National 
Instrument 52-107 Acceptable Accounting Principles and 
Auditing Standards;.
29. 	Section 8.11 is amended 
(a)	in the title, by replacing "Step-By-Step Acquisitions" with "Multiple 
Investments in the Same Business", and
(b)	by replacing "a "step-by-step" purchase as described in the Handbook" 
with "multiple investments in the same business".
30. 	Paragraph 9.4(9)(a) is amended by adding "or, in the case of a solicitation 
under subsection 9.2(4), the document required under paragraph 9.2(6)(a)" 
after "circular".
31. 	Subsection 10.1(3) is amended by replacing "interim financial statements" 
with "an interim financial report".
32.	Section 11.4 is amended by replacing "results of operations" with "financial 
performance".
33. 	Paragraph 11.5(b) is amended by replacing "retroactive" with "retrospective".
34. 	Section 13.4 is amended 
(a) 	in subsection (1),
(i)	in the definition of "designated credit support securities", by
(A) 	replacing "non-convertible debt or convertible debt that is 
convertible" with "non-convertible debt securities or 
convertible debt securities that are convertible", and
(B)	deleting "and" after "supporter within 15 days of any 
failure by the credit support issuer to make a payment;",
(ii) 	by adding "and" after the definition of "subsidiary credit 
supporter", and
(iii) 	by replacing the definition of "summary financial information" 
with the following:
"summary financial information" includes the following line 
items:
(a)	revenue;
(b)	profit or loss from continuing operations attributable to 
owners of the parent;
(c)	profit or loss attributable to owners of the parent; and
(d)	unless the accounting principles used to prepare the 
financial statements of the person or company permits the 
preparation of the person or company's statement of 
financial position without classifying assets and liabilities 
between current and non-current and the person or 
company provides alternative meaningful financial 
information which is more appropriate to the industry,
(i)	current assets;
(ii)	non-current assets;
(iii)	current liabilities; and
(iv)	non-current liabilities.,
(b)	in paragraph (2)(g),
(i) 	in the preamble, by replacing "the interim and annual financial 
statements" with "each consolidated interim financial report and 
consolidated annual financial statements",
(ii) 	in clause (i)(A), by replacing "revenues" with "revenue", and
(iii) 	in subparagraph (ii), by replacing "interim or annual 
consolidated" with "consolidated interim financial report or 
consolidated annual",
(c)	in paragraph (2.1)(c),
(i) 	by replacing "the interim and annual consolidated" with "each 
consolidated interim financial report and the consolidated 
annual", and
(ii) 	by replacing "any interim or annual consolidated" with "any 
consolidated interim financial report or consolidated annual", and
(d)	in paragraph (2.2)(b), by replacing "revenues" with "revenue".
35. 	Part 14 is amended by adding the following after section 14.2:
14.3	Transition - Interim Financial Report
(1)	Despite section 4.4 and paragraph 4.10(2)(c), the first interim financial 
report required to be filed in the year of adopting IFRS in respect of an 
interim period beginning on or after January 1, 2011 may be filed
(a)	in the case of a reporting issuer other than a venture issuer, on or 
before the earlier of
(i)	the 75th day after the end of the interim period; and
(ii)	the date of filing, in a foreign jurisdiction, an interim 
financial report for a period ending on the last day of the 
interim period; or
(b)	in the case of a venture issuer, on or before the earlier of
(i)	the 90th day after the end of the interim period; and
(ii)	the date of filing, in a foreign jurisdiction, an interim 
financial report for a period ending on the last day of the 
interim period.
(2)	Despite subsection 5.1(2), the MD&A required to be filed under 
subsection 5.1(1) relating to the first interim financial report required to 
be filed in the year of adopting IFRS in respect of an interim period 
beginning on or after January 1, 2011 may be filed on or before the 
earlier of
(a)	the filing deadline for the interim financial report set out in 
subsection (1); and
(b)	the date the reporting issuer files the interim financial report 
under subsections (1) or 4.3(1), as applicable. 
(3)	Despite subsection 4.6(3), if a registered holder or beneficial owner of 
securities, other than debt instruments, of a reporting issuer requests the 
issuer's first interim financial report required to be filed in the year of 
adopting IFRS in respect of an interim period beginning on or after 
January 1, 2011, the reporting issuer may send a copy of the required 
interim financial report and the interim MD&A relating to the interim 
financial report to the person or company that made the request, without 
charge, by the later of, 
(a)	in the case of a reporting issuer relying on subsection (1), 10 
calendar days after the filing deadline set out in subsection (1), for 
the financial statements requested; 
(b)	in the case of a reporting issuer not relying on subsection (1), 10 
calendar days after the filing deadline in subparagraph 4.4(a)(i) or 
4.4(b)(i), subsection 4.10(2) or subsection 14.3(1), as applicable, 
for the financial statements requested; and
(c)	10 calendar days after the issuer receives the request.
(4)	Subsections (1), (2) and (3) do not apply unless the reporting issuer
(a)	is disclosing, for the first time, a statement of compliance with 
International Accounting Standard 34 Interim Financial 
Reporting; and
(b)	did not previously file financial statements that disclosed 
compliance with IFRS.
(5)	Subsections (1), (2) and (3) do not apply if the first interim financial 
report is in respect of an interim period ending after March 30, 2012..
36.	Part 1 of Form 51-102F1 Management's Discussion & Analysis is amended 
(a) 	by replacing "results of operations" wherever it occurs with "financial 
performance", 
(b)	by replacing "earnings" with "profit or loss",
(c)	in paragraph (f), by deleting "This concept of materiality is consistent 
with the financial reporting notion of materiality contained in the 
Handbook.", 
(d) 	by replacing paragraph (g) with the following:
(g)	Venture Issuers Without Significant Revenue
If your company is a venture issuer without significant revenue 
from operations, focus your discussion and analysis of financial 
performance on expenditures and progress towards achieving 
your business objectives and milestones.,
(e) 	in paragraph (h), by
(i)	replacing "When" with "If", and
(ii)	deleting "accounted for as",
(f) 	by repealing paragraph (i),
(g) 	in paragraph (m), by adding "for further guidance" after "Companion 
Policy 51-102CP", 
(h) 	in paragraph (m), by adding the following after the first paragraph: 
"This Form also uses accounting terms that are defined or used in 
Canadian GAAP applicable to publicly accountable enterprises. For 
further guidance, see subsections 1.4(7) and (8) of Companion Policy 
51-102CP.", 
(i) 	in paragraph (n), by adding "for further guidance" after "Companion 
Policy 51-102CP", and
(j) 	by adding the following after paragraph (o): 
(p)	Use of "Financial Condition"
This Form uses the term "financial condition". Financial 
condition reflects the overall health of the company and includes 
your company's financial position (as shown on the statement of 
financial position) and other factors that may affect your 
company's liquidity, capital resources and solvency..
37. 	Part 2, section 1.1 of Form 51-102F1 is amended by adding "annual" before 
"financial statements".
38. 	Part 2, section 1.2 of Form 51-102F1 is amended 
(a) 	by replacing "results of operations" wherever it occurs with "financial 
performance", 
(b) 	in paragraph (a), by replacing "as those terms are used in the 
Handbook" with " as those terms are described in the issuer's GAAP",
(c)	in subparagraph (b)(i), by replacing "revenues, income" with "revenue, 
profit or loss", and 
(d)	by deleting the first sentence of instruction (ii).
39. 	Part 2, section 1.3 of Form 51-102F1 is amended 
(a) 	in the preamble of subsection (1), by adding "annual" before "financial 
statements", 
(b) 	in subparagraph (1)(a), by replacing "net sales or total revenues" with 
"total revenue",
(c) 	in subparagraph (1)(b), by replacing "income or loss before 
discontinued operations and extraordinary items, in total" with "profit or 
loss from continuing operations attributable to owners of the parent, in 
total", 
(d) 	in subparagraph (1)(c), by replacing "net income or loss, in total" with 
"profit or loss attributable to owners of the parent, in total",
(e) 	in subparagraph (1)(e), by replacing "long-term" with "non-current",
(f) 	in subparagraph (1)(f), by adding "distributions or" before "cash 
dividends",
(g) 	in subsection (2), by replacing "condition and results of operations" 
with "position and financial performance", and
(h) 	by replacing the Instruction with the following: 
INSTRUCTIONS
(i)	For each of the three most recently completed financial years, 
indicate the accounting principles that the financial data has been 
prepared in accordance with, the presentation currency and the 
functional currency if different from the presentation currency.
(ii)	If the financial data provided was not prepared in accordance 
with the same accounting principles for all three years, focus the 
discussion on the important trends and risks that have affected the 
business..
40. 	Part 2, section 1.4 of Form 51-102F1 is amended 
(a) 	in the title, by replacing "Results of Operations" with "Discussion of 
Operations",
(b)	in paragraph (a), by replacing "net sales or total revenues by operating 
business" with "total revenue by reportable",
(c) 	in paragraph (b), by replacing "net sales or total revenues" with "total 
revenue", 
(d) 	in paragraph (d), by deleting "operating", 
(e) 	in paragraph (f), by replacing "revenues" with "revenue", 
(f) 	in paragraph (g), by replacing "net sales, total revenue and income or 
loss before discontinued operations and extraordinary items" with "total 
revenue and profit or loss from continuing operations attributable to 
owners of the parent", and
(g)	by replacing paragraph (h) with the following:
(h)	effect of inflation and specific price changes on your company's 
total revenue and on profit or loss from continuing operations 
attributable to owners of the parent;.
41. 	Part 2, section 1.5 of Form 51-102F1 is amended 
(a)	by replacing paragraphs (a), (b) and (c) with the following:
(a)	total revenue;
(b)	profit or loss from continuing operations attributable to owners of 
the parent, in total and on a per-share and diluted per-share basis; 
and
(c)	profit or loss attributable to owners of the parent, in total and on a 
per-share and diluted per-share basis.,
(b) 	in subparagraph (iii) of the instructions,
(A)	in clause (G), by replacing "revenues" with "revenue", and
(B)	in clause (J), by replacing "cash flow" with "cash flows", and
(c)	by replacing subparagraph (iv) of the instructions with the following:
(iv)	For each of the eight most recently completed quarters, indicate 
the accounting principles that the financial data has been 
prepared in accordance with, the presentation currency and the 
functional currency if different from the presentation currency.
(v)	If the financial data provided was not prepared in accordance 
with the same accounting principles for all eight quarters, focus 
the discussion on the important trends and risks that have affected 
the business..
42. 	Part 2, section 1.6 of Form 51-102F1 is amended 
(a) 	in paragraph (f), by replacing "balance sheet conditions or income" 
with "statement of financial position conditions or profit or loss 
attributable to owners of the parent",
(b) 	in subparagraph (h)(i), by adding "distributions or" before "dividend",
(c)	in the instructions, 
(i)	by replacing "income" wherever it occurs with "profit or loss", 
(ii) 	in clause (ii)(A), by replacing "earnings" with "profit or loss",
(iii)	in subparagraph (iv), by replacing "balance sheet" with 
"statement of financial position",
(iv) 	in the table in subparagraph (iv), by
(A) 	deleting "Long Term" wherever it occurs, and
(B) 	replacing "Capital" with "Finance", and
(v)	in footnote 2 of the table in subparagraph (iv), by
(A) 	replacing "Other Long Term Obligations" with "Other 
Obligations",
(B)	replacing "long-term liabilities" with "financial liabilities", 
and 
(C) 	replacing "balance sheet" with "statement of financial 
position".
43. 	Part 2, section 1.8 of Form 51-102F1 is amended 
(a) 	by replacing "results of operations" with "financial performance", 
(b) 	in paragraph (c), by replacing "revenues" with "revenue", and
(c) 	in the instructions, by 
(i)	deleting "under a material variable interest", and
(ii)	adding "activities" after "hedging".
44. 	Part 2, section 1.9 of Form 51-102F1 is amended 
(a)	in the title, by replacing "with" with "Between", 
(b)	by replacing "transactions involving related" with "transactions between 
related", 
(c)	by replacing "Handbook" with "issuer's GAAP", and 
(d)	in the instructions, 
(i)	by replacing "transactions with related" with "transactions 
between related", and
(ii)	in clause (C), by adding "describe" before "the measurement".
45. 	Part 2, section 1.10 of Form 51-102F1 is amended by replacing "cash flows 
or results of operations, including extraordinary items" with "financial 
performance or cash flows".
46. 	Part 2, section 1.11 of Form 51-102F1 is amended by replacing "results of 
operations" with "financial performance". 
47. 	Part 2, section 1.12 of Form 51-102F1 is amended 
(a) 	in paragraph (b), by replacing "financial condition, changes in financial 
condition and results of operations" with "financial position, changes in 
financial position and financial performance", 
(b) 	in paragraph (e), by
(i) 	adding "reportable" before "segments", and
(ii) 	adding "reportable" before "segment" wherever it occurs, and
(c) 	in clause (i)(B) of the instructions, by replacing "results of operations" 
with "financial performance".
48. 	Part 2, section 1.13 of Form 51-102F1 is amended 
(a) 	by replacing "financial condition, changes in financial condition and 
results of operations" wherever it occurs with "financial position, 
changes in financial position and financial performance",
(b) 	in subparagraphs (b)(ii) and (v), by replacing "principle" wherever it 
occurs with "policy", and
(c) 	in subparagraph (b)(iv), by replacing "principles" with "policies".
49. 	Part 2, section 1.14 of Form 51-102F1 is amended 
(a) 	in paragraph (e), by replacing "income" with "profit or loss",
(b) 	in subparagraph (ii) of the instructions, by replacing "results of 
operations" with "financial performance", 
(c) 	in subparagraph (iii) of the instructions, by replacing "earnings" with 
"profit or loss", and
(d) 	in subparagraph (iv) of the instructions, by replacing "income" with 
"revenue".
50. 	Part 2, section 2.2 of Form 51-102F1 is amended 
(a)	in subparagraph (a)(i), by replacing "results of operations and cash 
flows" with "financial performance", 
(b)	by adding the following after subparagraph (a)(i):
(i.i) 	a comparison of cash flows to the corresponding period in the 
previous year;, 
(c)	in subparagraph (a)(ii), by 
(i) 	replacing "results of operations" with "financial performance", 
and 
(ii) 	replacing "income or loss" with "profit or loss attributable to 
owners of the parent",
(d) 	in subparagraph (a)(iii), by replacing "financial condition, results 
of operations" with "financial position, financial performance",
(e) 	in the instructions, 
(i)	by replacing "interim financial statements" wherever it occurs 
with "interim financial report", and
(ii)	in subparagraph (iv), by
(A) 	replacing "balance sheet" with "statement of financial 
position", 
(B) 	replacing "income" with "profit or loss", and 
(C) 	deleting "that are outside the ordinary course of your 
company's business".
51. 	Part 1 of Form 51-102F2 Annual Information Form is amended 
(a)	in paragraph (e), by deleting "This concept of materiality is consistent 
with the financial reporting notion of materiality contained in the 
Handbook.",
(b) 	in paragraph (g), by adding "for further guidance" after "Companion 
Policy 51-102CP", 
(c)	by adding the following at the end of paragraph (g):
This Form also uses accounting terms that are defined or used in 
Canadian GAAP applicable to publicly accountable enterprises. For 
further guidance, see subsections 1.4(7) and (8) of Companion Policy 
51-102CP., 
(d) 	in paragraph (h), by adding "for further guidance" after "Companion 
Policy 51-102CP", and
(e)	in paragraph (i), by
(i)	replacing "Special Purpose Vehicles" with "Special Purpose 
Entities", and 
(ii)	replacing "special purpose vehicle" with "special purpose entity". 
52.	Part 2, section 3.2 of Form 51-102F2 is amended, in subparagraph (ii) of the 
instruction, by
(a)	replacing "sales and operating revenues" wherever it occurs with 
"revenue", and
(b)	replacing "do" with "does". 
53. 	Part 2, subsection 5.1(1) of Form 51-102F2 is amended 
(a) 	in the preamble, by replacing "as those terms are used in the 
Handbook" with "as those terms are described in the issuer's GAAP", 
(b) 	in subparagraph (a)(iii), by replacing "revenues" wherever it occurs 
with "revenue", 
(c) 	in paragraph (h), by adding "reportable" before "segment", 
(d) 	in paragraph (k), by replacing "earnings" with "profit or loss", and
(e) 	in paragraph (m), by adding "reportable" before "segment".
54. 	Part 2, paragraph 5.3(2)(b) of Form 51-102F2 is amended by replacing 
"income" with "profit". 
55. 	Part 2, subsection 5.3(6) of Form 51-102F2 is amended by deleting ", Form 
10-KSB".
56.	Part 2, item 6 of Form 51-102F2 is amended by, in the title, adding "and 
Distributions" after "Dividends".
57.	Part 2, section 6.1 of Form 51-102F2 is amended by, in the title, adding "and 
Distributions" after "Dividends".
58. 	Part 2, section 7.3 of Form 51-102F2 is amended by, in the instructions, 
replacing "derivatives" with "derivative instruments".
59. 	Part 2, subsection 16.2(2.1) of Form 51-102F2 is amended by replacing "US 
GAAS" with "U.S. PCAOB GAAS or U.S. AICPA GAAS".
60. 	Part 1 of Form 51-102F4 Business Acquisition Report is amended 
(a) 	in paragraph (e), by adding "for further guidance" after "Companion 
Policy 51-102CP", 
(b) 	by adding the following at the end of  paragraph (e):
This Form also uses accounting terms that are defined or used in 
Canadian GAAP applicable to publicly accountable enterprises.  For 
further guidance, see subsections 1.4(7) and (8) of Companion Policy 
51-102CP., and
(c) 	in paragraph (f), by adding "for further guidance" after "Companion 
Policy 51-102CP".
61. 	Part 2, item 2 of Form 51-102F4 is amended 
(a) 	in section 2.2, 
(i)	in the title, by replacing "date of acquisition" with "acquisition 
date", and
(ii)	by replacing "date of acquisition" with "acquisition date", 
(b) 	by repealing the instruction, and 
(c) 	in section 2.4, by replacing "results of operations" with "financial 
performance".
62. 	Part 2, item 3 of Form 51-102F4 is amended by, in the title, adding "and 
Other Information" after "Financial Statements".
63. 	Part 1 of Form 51-102F5 Information Circular is amended 
(a) 	in paragraph (d), by adding "for further guidance" after "Companion 
Policy 51-102CP", 
(b) 	by adding the following at the end of  paragraph (d):
This Form also uses accounting terms that are defined or used in 
Canadian GAAP applicable to publicly accountable enterprises.  For 
further guidance, see subsections 1.4(7) and (8) of Companion Policy 
51-102CP., and
(c) 	in paragraph (e), by adding "for further guidance" after "Companion 
Policy 51-102CP".
64.	Part 2, section 9.3 of Form 51-102F5 is amended by, in paragraph (ii) of the 
Instructions, deleting "as described in section 3870 "Stock-based 
Compensation and Other Stock-based Payments" of the Handbook". 
65. 	Part 2, section 14.1 of Form 51-102F5 is amended by adding "annual" before 
"financial statements". 
66. 	Part 2, section 14.2 of Form 51-102F5 is amended by
(a)	adding "for the company, business or entity" after "The disclosure", 
and 
(b) 	replacing "the entity" with "the company, business or entity, 
respectively,".
67. 	Part 2, section 16.2 of Form 51-102F5 is amended by adding "annual" before 
"financial statements".
68.	Form 51-102F6 Statement of Executive Compensation (in respect of 
financial years ending on or after December 31, 2008) is amended by 
replacing "Section 3870 of the Handbook" wherever it occurs with "IFRS 2 
Share-based Payment".
69.	Item 1.2 of Form 51-102F6 is amended by deleting the definition of "NI 52-
107".
70.	The commentary under subsection 1.3(4) of Form 51-102F6 is amended by 
replacing "Multilateral" with "National".
71. 	The commentary under subsection 1.3(8) of Form 51-102F6 is amended 
(a)	by replacing "NI 52-107" with "National Instrument 52-107 Acceptable 
Accounting Principles and Auditing Standards", and
(b)	by deleting ", or the Handbook".
72. 	Section 3.1 of Form 51-102F6 is amended 
(a)	in subsection (3), by
(i) 	deleting "grant date", and 
(ii) 	adding "on the grant date" after "the award", 
(b)	in subsection (4), by
(i) 	deleting "grant date", and 
(ii) 	adding "on the grant date" after "the award", 
(c) 	in subsection (5), by replacing "grant date fair value" wherever it 
occurs with "fair value of the award on the grant date", 
(d)	by replacing Commentary 2 with the following:
2.	The value disclosed in columns (d) and (e) of the summary 
compensation table should reflect what the board of directors 
intended to pay, make payable, award, grant, give or otherwise 
provide as compensation on the grant date (fair value of the 
award) as set out in comment 3, below. This value might differ 
from the value reported in the issuer's financial statements., 
(e) 	in Commentary 4, by replacing "may" with "might",
(f) 	in Commentary 4 and 6, by replacing "grant date fair value" wherever 
it occurs with "fair value of the award", and
(g) 	in paragraph (10)(f), by replacing "grant date fair value" with "fair 
value of the award on the grant date".
73.	Section 3.3 of Form 51-102F6 is amended by replacing "reporting currency" 
wherever it occurs with "presentation currency".
74. 	Section 5.1 of Form 51-102F6 is amended 
(a)	in subsection (1), by replacing "NI 52-107" with "National Instrument 
52-107 Acceptable Accounting Principles and Auditing Standards",
(b) 	in the table in subsection (1), by
(i) 	replacing "Accrued obligation at start of year" with "Opening 
present value of defined benefit obligation", and 
(ii) 	replacing "Accrued obligation at year end" with "Closing present 
value of defined benefit obligation",
(c)	in subsection (2), by
(i) 	replacing "plan measurement" with "reporting", and
(ii) 	adding "annual" before "financial statements", 
(d) 	in subsection (5), by replacing "accrued obligation" with "present value 
of the defined benefit obligation",
(e) 	in subsection (6), by
(i) 	replacing "accrued obligation" wherever it occurs with "present 
value of the defined benefit obligation",
(ii) 	adding "closing" after "quantifying the", and
(iii) 	deleting "at the end of the most recently completed financial 
year", 
(f) 	in subsection (7), by
(i)	replacing "accrued obligation" wherever it occurs with "present 
value of the defined benefit obligation", and
(ii)	adding "most recently completed financial" after "start of the", 
and
(g) 	in subsection (8), by replacing "accrued obligation" with "present value 
of the defined benefit obligation".
75. 	Section 5.2 of Form 51-102F6 is amended by replacing "NI 52-107" with 
"National Instrument 52-107 Acceptable Accounting Principles and Auditing 
Standards".
76. 	This Instrument only applies to documents required to be prepared, filed, 
delivered or sent under National Instrument 51-102 Continuous Disclosure 
Obligations for periods relating to financial years beginning on or after 
January 1, 2011.
77. 	Despite section 76, an issuer may apply the amendments set out in this 
Instrument to all documents required to be prepared, filed, delivered or sent 
under National Instrument 51-102 Continuous Disclosure Obligations for 
periods relating to a financial year that begins before January 1, 2011 if the 
immediately preceding financial year ends no earlier than December 21, 
2010 and if the issuer is relying on the exemption in section 5.3 of National 
Instrument 52-107 Acceptable Accounting Principles and Auditing 
Standards.
78. 	This Instrument comes into force on January 1, 2011. 
NATIONAL INSTRUMENT 52-107 ACCEPTABLE ACCOUNTING PRINCIPLES 
AND AUDITING STANDARDS
(Securities Act)
Made as a rule by the Alberta Securities Commission on September 8, 2010 pursuant 
to sections 223 and 224 of the Securities Act.
National Instrument 52-107 
Acceptable Accounting Principles and Auditing Standards
TABLE OF CONTENTS
PART 	TITLE
PART 1: 	DEFINITIONS AND INTERPRETATION 
1.1 	Definitions 
1.2 	Determination of Canadian Shareholders for Calculation of Designated Foreign 
Issuer and Foreign Issuer 
1.3	Timing for Calculation of Designated Foreign Issuer, Foreign Issuer and 
Foreign Registrant
1.4	Interpretation
PART 2: 	APPLICATION 
2.1 	Application 
PART 3: 	RULES APPLYING TO FINANCIAL YEARS BEGINNING 
ON OR AFTER JANUARY 1, 2011 
3.1 	Definitions and Application 
3.2 	Acceptable Accounting Principles - General Requirements 
3.3 	Acceptable Auditing Standards - General Requirements
3.4 	Acceptable Auditors 
3.5 	Presentation and Functional Currencies 
3.6 	Credit Supporters 
3.7 	Acceptable Accounting Principles for SEC Issuers 
3.8 	Acceptable Auditing Standards for SEC Issuers
3.9 	Acceptable Accounting Principles for Foreign Issuers 
3.10 	Acceptable Auditing Standards for Foreign Issuers
3.11 	Acceptable Accounting Principles for Acquisition Statements
3.12 	Acceptable Auditing Standards for Acquisition Statements 
3.13 	Financial Information for Acquisitions Accounted for by the Issuer Using the 
Equity Method 
3.14	Acceptable Accounting Policies for Pro Forma Financial Statements
3.15	Acceptable Accounting Principles for Foreign Registrants
3.16	Acceptable Auditing Standards for Foreign Registrants
PART 4: 	RULES APPLYING TO FINANCIAL YEARS BEGINNING 
BEFORE JANUARY 1, 2011 
4.1 	Definitions and Application
4.2 	Acceptable Accounting Principles - General Requirements 
4.3	Acceptable Auditing Standards - General Requirements
4.4	Acceptable Auditors
4.5	Measurement and Reporting Currencies
4.6	Credit Supporters
4.7	Acceptable Accounting Principles for SEC Issuers
4.8	Acceptable Auditing Standards for SEC Issuers
4.9	Acceptable Accounting Principles for Foreign Issuers
4.10	Acceptable Auditing Standards for Foreign Issuers
4.11	Acceptable Accounting Principles for Acquisition Statements
4.12	Acceptable Auditing Standards for Acquisition Statements
4.13	Financial Information for Acquisitions Accounted for by Issuer Using the 
Equity Method
4.14	Acceptable Accounting Principles for Pro Forma Financial Statements
4.15	Acceptable Accounting Principles for Foreign Registrants
4.16	Acceptable Auditing Standards for Foreign Registrants
PART 5: 	EXEMPTIONS
5.1 	Exemptions 
5.2 	Certain Exemptions Evidenced by Receipt
5.3	Financial Years ending between December 21 and 31, 2010 
5.4	Rate-Regulated Activities
PART 6: 	REPEAL, TRANSITION AND EFFECTIVE DATE 
6.1 	Repeal
6.2 	Effective Date 
6.3	Existing Exemptions


National Instrument 52-107 
Acceptable Accounting Principles and Auditing Standards
PART 1: DEFINITIONS AND INTERPRETATION
1.1 	Definitions - In this Instrument:
"accounting principles" means a body of principles relating to accounting that 
are generally accepted in a jurisdiction of Canada or a foreign jurisdiction and 
includes, without limitation, IFRS, Canadian GAAP and U.S. GAAP;
"acquisition statements" means financial statements of an acquired business or 
a business to be acquired, or an operating statement for an oil and gas property 
that is an acquired business or a business to be acquired, that are 
(a)	required to be filed under National Instrument 51-102 Continuous 
Disclosure Obligations, 
(b)	included in a prospectus pursuant to Item 35 of Form 41-101F1 
Information Required in a Prospectus, 
(c)	required to be included in a prospectus under National Instrument 44-
101 Short Form Prospectus Distributions, or
(d)	except in Ontario, included in an offering memorandum required under 
National Instrument 45-106 Prospectus and Registration Exemptions;
"auditing standards" means a body of standards relating to auditing that are 
generally accepted in a jurisdiction of Canada or a foreign jurisdiction and 
includes, without limitation, Canadian GAAS, International Standards on 
Auditing, U.S. AICPA GAAS  and U.S. PCAOB GAAS;
"business acquisition report" means a completed Form 51-102F4 Business 
Acquisition Report;
"convertible security" means a security of an issuer that is convertible into, or 
carries the right of the holder to acquire, or of the issuer to cause the 
acquisition of, a security of the same issuer;
"credit support issuer" means an issuer of securities for which a credit 
supporter has provided a guarantee or alternative credit support;
"credit supporter" means a person or company that provides a guarantee or 
alternative credit support for any of the payments to be made by an issuer of 
securities as stipulated in the terms of the securities or in an agreement 
governing rights of, or granting rights to, holders of the securities;
"designated foreign issuer" means a foreign issuer
(a)	that does not have a class of securities registered under section 12 of the 
1934 Act and is not required to file reports under section 15(d) of the 
1934 Act,
(b)	that is subject to foreign disclosure requirements in a designated foreign 
jurisdiction, and
(c)	for which the total number of equity securities beneficially owned by 
residents of Canada does not exceed 10%, on a fully-diluted basis, of the 
total number of equity securities of the issuer, calculated in accordance 
with sections 1.2 and 1.3;
"designated foreign jurisdiction" means Australia, France, Germany, Hong 
Kong, Italy, Japan, Mexico, the Netherlands, New Zealand, Singapore, South 
Africa, Spain, Sweden, Switzerland or the United Kingdom of Great Britain 
and Northern Ireland; 
"exchangeable security" means a security of an issuer that is exchangeable for, 
or carries the right of the holder to acquire, or of the issuer to cause the 
acquisition of, a security of another issuer;
"exchange-traded security" means a security that is listed on a recognized 
exchange or is quoted on a recognized quotation and trade reporting system or 
is listed on an exchange or quoted on a quotation and trade reporting system 
that is recognized for the purposes of National Instrument 21-101 Marketplace 
Operation and National Instrument 23-101 Trading Rules;
"executive officer" means, for an issuer, an individual who is
(a)	a chair, vice-chair or president;
(b)	a vice-president in charge of a principal business unit, division or 
function including sales, finance or production; or
(c)	performing a policy-making function in respect of the issuer;
"financial statements" includes interim financial reports;
"foreign disclosure requirements" means the requirements to which a foreign 
issuer is subject concerning disclosure made to the public, to securityholders of 
the issuer or to a foreign regulatory authority
(a)	relating to the foreign issuer and the trading in its securities, and
(b)	that is made publicly available in the foreign jurisdiction under
(i)	the securities laws of the foreign jurisdiction in which the 
principal trading market of the foreign issuer is located, or
(ii)	the rules of the marketplace that is the principal trading market 
of the foreign issuer;
"foreign issuer" means an issuer that is incorporated or organized under the 
laws of a foreign jurisdiction, unless
(a)	outstanding voting securities of the issuer carrying more than 50% of the 
votes for the election of directors are beneficially owned by residents of 
Canada, and
(b)	any of the following apply:
(i)	the majority of the executive officers or directors of the issuer are 
residents of Canada;
(ii)	more than 50% of the consolidated assets of the issuer are located 
in Canada; or
(iii)	the business of the issuer is administered principally in Canada;
"foreign registrant" means a registrant that is incorporated or organized under 
the laws of a foreign jurisdiction, unless
(a)	outstanding voting securities of the registrant carrying more than 50% of 
the votes for the election of directors are beneficially owned by residents 
of Canada, and
(b)	any of the following apply:
(i)	the majority of the executive officers or directors of the registrant 
are residents of Canada;
(ii)	more than 50% of the consolidated assets of the registrant are 
located in Canada; or
(iii)	the business of the registrant is administered principally in 
Canada;
"foreign regulatory authority" means a securities commission, exchange or 
other securities market regulatory authority in a designated foreign jurisdiction;
"IAS 27" means International Accounting Standard 27 Consolidated and 
Separate Financial Statements, as amended from time to time;
"IAS 34" means International Accounting Standard 34 Interim Financial 
Reporting, as amended from time to time;
"inter-dealer bond broker" means a person or company that is approved by the 
Investment Industry Regulatory Organization of Canada under its Rule No. 36 
Inter-Dealer Bond Brokerage Systems, as amended, and is subject to its Rule 
No. 36 and its Rule 2100 Inter-Dealer Bond Brokerage Systems, as amended 
from time to time;
"IPO venture issuer" has the same meaning as in section 1.1 of  National 
Instrument  41-101 General Prospectus Requirements;
"issuer's GAAP" means the accounting principles used to prepare an issuer's 
financial statements, as permitted by this Instrument;
"marketplace" means
(a)	an exchange,
(b)	a quotation and trade reporting system,
(c)	a person or company not included in paragraph (a) or (b) that
(i)	constitutes, maintains or provides a market or facility for bringing 
together buyers and sellers of securities,
(ii)	brings together the orders for securities of multiple buyers and 
sellers, and
(iii)	uses established, non-discretionary methods under which the 
orders interact with each other, and the buyers and sellers entering 
the orders agree to the terms of a trade, or
(d)	a dealer that executes a trade of an exchange-traded security outside of a 
marketplace,
but does not include an inter-dealer bond broker;
"multiple convertible security" means a security of an issuer that is convertible 
into, or exchangeable for, or carries the right of the holder to acquire, or of the 
issuer to cause the acquisition of, a convertible security, an exchangeable 
security or another multiple convertible security;
"principal trading market" means the published market on which the largest 
trading volume in the equity securities of the issuer occurred during the issuer's 
most recently completed financial year that ended before the date the 
determination is being made;
"published market" means, for a class of securities, a marketplace on which the 
securities have traded that discloses, regularly in a publication of general and 
regular paid circulation or in a form that is broadly distributed by electronic 
means, the prices at which those securities have traded;
"recognized exchange" means
(a)	in Ontario, an exchange recognized by the securities regulatory authority 
to carry on business as a stock exchange,
(b)	in Qu‚bec, a person or company authorized by the securities regulatory 
authority to carry on business as an exchange, and
(c)	in every other jurisdiction of Canada, an exchange recognized by the 
securities regulatory authority as an exchange, self-regulatory 
organization or self-regulatory body;
"recognized quotation and trade reporting system" means
(a)	in every jurisdiction of Canada other than British Columbia, a quotation 
and trade reporting system recognized by the securities regulatory 
authority under securities legislation to carry on business as a quotation 
and trade reporting system, and
(b)	in British Columbia, a quotation and trade reporting system recognized 
by the securities regulatory authority under securities legislation as a 
quotation and trade reporting system or as an exchange;
"SEC issuer" means an issuer that
(a)	has a class of securities registered under section 12 of the 1934 Act or is 
required to file reports under section 15(d) of the 1934 Act, and
(b)	is not registered or required to be registered as an investment company 
under the Investment Company Act of 1940 of the United States of 
America, as amended from time to time;
"SEC foreign issuer" means a foreign issuer that is also an SEC issuer;
"underlying security" means a security issued or transferred, or to be issued or 
transferred, in accordance with the terms of a convertible security, an 
exchangeable security or a multiple convertible security;  
"U.S. GAAP" means generally accepted accounting principles in the United 
States of America that the SEC has identified as having substantial 
authoritative support, as supplemented by Regulation S-X under the 1934 Act, 
as amended from time to time; 
"U.S. AICPA GAAS" means auditing standards of the American Institute of 
Certified Public Accountants, as amended from time to time; 
"U.S. PCAOB GAAS" means auditing standards of the Public Company 
Accounting Oversight Board (United States of America), as amended from 
time to time;
"venture issuer",
(a)	in the case of acquisition statements required by National Instrument 51-
102  Continuous Disclosure Obligations, has the same meaning as in 
subsection 1.1(1) of that Instrument, and
(b)	in the case of acquisition statements referred to in paragraph (b), (c) or 
(d) of the definition of "acquisition statements", has the same meaning 
as in section 1.1 of National Instrument  41-101 General Prospectus 
Requirements.
1.2 	Determination of Canadian Shareholders for Calculation of Designated 
Foreign Issuer and Foreign Issuer - 
(1)	For the purposes of paragraph (c) of the definition of "designated foreign 
issuer" in section 1.1 and for the purposes of paragraphs 3.9(1)(c) and 
4.9(c), a reference to equity securities beneficially owned by residents of 
Canada includes
(a)	any underlying securities that are equity securities of the foreign 
issuer, and
(b)	the equity securities of the foreign issuer represented by an 
American depositary receipt or an American depositary share 
issued by a depositary holding equity securities of the foreign 
issuer.
(2)	For the purposes of paragraph (a) of the definition of "foreign issuer" in 
section 1.1, securities represented by American depositary receipts or 
American depositary shares issued by a depositary holding voting 
securities of the foreign issuer must be included as outstanding in 
determining both the number of votes attached to securities beneficially 
owned by residents of Canada and the number of votes attached to all of 
the issuer's outstanding voting securities.
1.3 	Timing for Calculation of Designated Foreign Issuer, Foreign Issuer and 
Foreign Registrant - For the purposes of paragraph (c) of the definition of 
"designated foreign issuer" in section 1.1, paragraph (a) of the definition of 
"foreign issuer" in section 1.1, and paragraph (a) of the definition of "foreign 
registrant" in section 1.1, the calculation is made
(a)	if the issuer has not completed one financial year, on the earlier of
(i)	the date that is 90 days before the date of its prospectus, and
(ii)	the date that it became a reporting issuer; and
(b) 	for all other issuers and for registrants, on the first day of the most recent 
financial year or interim period for which financial performance is 
presented in the financial statements or interim financial information 
filed or delivered or included in a prospectus.
1.4 	Interpretation - 
(1) 	For the purposes of this Instrument, a reference to "prospectus" includes 
a preliminary prospectus, a prospectus, an amendment to a preliminary 
prospectus and an amendment to a prospectus.
(2) 	For the purposes of this Instrument, a reference to information being 
"included in" another document means information reproduced in the 
document or incorporated into the document by reference.
PART 2:  APPLICATION
2.1 	Application - 
(1) 	This Instrument does not apply to investment funds.
(2) 	This Instrument applies to
(a)	all financial statements and interim financial information 
delivered by registrants to the securities regulatory authority or 
regulator under National Instrument 31-103 Registration 
Requirements and Exemptions, 
(b)	all financial statements filed, or included in a document that is 
filed, by an issuer under National Instrument 51-102 Continuous 
Disclosure Obligations or National Instrument 71-102 
Continuous Disclosure and Other Exemptions Relating to Foreign 
Issuers,
(c)	all  financial statements included in
(i)	a prospectus, a take-over bid circular or any other 
document that is filed by or in connection with an issuer, or
(ii)	except in Ontario, an offering memorandum required to be 
delivered by an issuer under National Instrument 45-106 
Prospectus and Registration Exemptions,
(d)	any operating statement for an oil and gas property that is an 
acquired business or a business to be acquired, that is
(i)	filed by an issuer under National Instrument 51-102 
Continuous Disclosure Obligations, 
(ii)	included in a prospectus, take-over bid circular or any other  
document that is filed by or in connection with an issuer, or
(iii)	except in Ontario, included in an offering memorandum 
required to be delivered by an issuer under National 
Instrument 45-106 Prospectus and Registration 
Exemptions,
(e)	any other  financial statements filed, or included in a document 
that is filed,  by a reporting issuer, 
(f)	summary financial information for a credit supporter or credit 
support issuer that is
(i)	filed under National Instrument 51-102 Continuous 
Disclosure Obligations,
(ii)	included in a prospectus,  take-over bid circular or any 
other document that is filed by or in connection with an 
issuer, or
(iii)	except in Ontario,  included in an offering memorandum 
required to be delivered by an issuer under National 
Instrument 45-106 Prospectus and Registration 
Exemptions, 
(g)	summarized financial information of an acquired business or 
business to be acquired that is, or will be, an investment 
accounted for by the issuer using the equity method, that is
(i)	filed by an issuer under National Instrument 51-102 
Continuous Disclosure Obligations,
(ii)	included in a prospectus,  take-over bid circular or any 
other document that is filed by or in connection with an 
issuer, or
(iii)	except in Ontario,  included in an offering memorandum 
required to be delivered by an issuer under National 
Instrument 45-106 Prospectus and Registration 
Exemptions, and
(h)	pro forma financial statements
(i)	filed, or included in a document that is filed, by an issuer 
under National Instrument 51-102 Continuous Disclosure 
Obligations or National Instrument 71-102 Continuous 
Disclosure and Other Exemptions Relating to Foreign 
Issuers,
(ii)	included in a prospectus, take-over bid circular or any other 
document that is filed by or in connection with an issuer, or
(iii)	otherwise filed, or included in a document that is filed,  by 
a reporting issuer.
PART 3: 
RULES APPLYING TO FINANCIAL YEARS BEGINNING ON OR 
AFTER JANUARY 1, 2011
3.1	Definitions and Application - 
(1)	In this Part:
"publicly accountable enterprise" means a publicly accountable 
enterprise as defined in the Handbook;
"private enterprise" means a private enterprise as defined in the 
Handbook.
(2)	This Part applies to financial statements, financial information, operating 
statements and pro forma financial statements for periods relating to 
financial years beginning on or after January 1, 2011.
3.2 	Acceptable Accounting Principles - General Requirements - 
(1) 	Financial statements referred to in paragraphs 2.1(2)(b),  (c) and (e), 
other than acquisition statements, must 
(a)	be prepared in accordance with Canadian GAAP applicable to 
publicly accountable enterprises, and
(b)	disclose
(i)	in the case of annual financial statements, an unreserved 
statement of compliance with IFRS,  and
(ii)	in the case of an interim financial report, an unreserved 
statement of compliance with IAS 34.
(2)	Despite subsection (1), in the case of an interim financial report that is 
not required under securities legislation to provide comparative interim 
financial information, 
(a) 	the statement of financial position, statement of comprehensive 
income, statement of changes in equity, statement of cash flows 
and explanatory notes must be prepared in accordance with IAS 
34 other than the requirement in IAS 34 to include comparative 
financial information; and
(b) 	the interim financial report must disclose that
(i)	it does not comply with IAS 34 because it does not include 
comparative interim financial information, and
(ii)	the statement of financial position, statement of 
comprehensive income, statement of changes in equity, 
statement of cash flows and explanatory notes have been 
prepared in accordance with IAS 34 other than the 
requirement in IAS 34 to include comparative financial 
information.
(3)	Financial statements and interim financial information referred to in 
paragraph 2.1(2)(a) must  
(a) 	be prepared in accordance with Canadian GAAP applicable to publicly 
accountable enterprises,  except that any investments in subsidiaries, 
jointly controlled entities and associates must be accounted for as 
specified for separate financial statements in IAS 27, and  
(b)	in the case of annual financial statements, 
(i)	include the following statement:
These financial statements are prepared in 
accordance with the financial reporting framework  
specified in [insert "paragraph 3.2(3)(a) ", 
"subsection 3.2(4)" or "section 3.15" as applicable] 
of National Instrument 52-107 Acceptable 
Accounting Principles and Auditing Standards  for 
financial statements delivered by registrants. 
and
(ii)	describe the financial reporting framework used to prepare 
the financial statements.
(4) 	Despite paragraph (3)(a), financial statements and interim financial 
information referred to in paragraph 2.1(2)(a) for periods relating to a 
financial year beginning in 2011 may be prepared in accordance with 
Canadian GAAP applicable to publicly accountable enterprises, except 
that
(a)	any investments in subsidiaries, jointly controlled entities and 
associates must be accounted for as specified for separate 
financial statements in IAS 27,
(b) 	comparative information relating to the preceding financial year 
must be excluded, and
(c)	the first day of the financial year to which the financial statements 
or interim financial information relates must be used as the date of 
transition to the financial reporting framework.
(5)	Financial statements must be prepared in accordance with the same 
accounting principles for all periods presented in the financial 
statements.
(6)	Financial information referred to in paragraphs 2.1(2)(f) and (g) must
(a)	present the line items for summary financial information or 
summarized financial information required by National 
Instrument 45-106 Prospectus and Registration Exemptions or 
National Instrument 51-102 Continuous Disclosure Obligations,  
as the case may be, and
(b)	in the case of summarized financial information of an acquired 
business or business to be acquired that is, or will be, an 
investment accounted for by the issuer using the equity method, 
(i)	be prepared using accounting policies that 
(A)	are permitted by one of Canadian GAAP applicable 
to publicly accountable enterprises, IFRS, U.S. 
GAAP or Canadian GAAP applicable to private 
enterprises, and
(B)	would apply to the information if the information 
were presented as part of a complete set of financial 
statements, 
(ii) 	include the following statement:
This information is prepared in accordance with the 
financial reporting framework specified in 
subsection 3.2(6) of  National Instrument 52-107 
Acceptable Accounting Principles and Auditing 
Standards  for summarized financial information of 
a business accounted for using the equity method. 
and
(iii)	describe the accounting policies used to prepare the 
information.
3.3 	Acceptable Auditing Standards - General Requirements - 
(1)  	Financial statements, other than acquisition statements, that are required 
by securities legislation to be audited must
(a) 	be audited in accordance with Canadian GAAS and be 
accompanied by an auditor's report that
(i)	expresses an unmodified opinion,
(ii) 	identifies all financial periods presented for which the 
auditor has issued an auditor's report, 
(iii)      is in the form specified by Canadian GAAS for an audit of 
financial statements prepared in accordance with a fair 
presentation framework, and
(iv)	refers to IFRS as the applicable fair presentation 
framework if the financial statements are prepared in 
accordance with Canadian GAAP applicable to publicly 
accountable enterprises, and
(b) 	if the issuer or registrant has changed its auditor and one or more 
of the comparative periods presented in the financial statements 
were audited by a predecessor auditor, be accompanied by the 
predecessor auditor's reports on the comparative periods.  
(2)	Paragraph (1)(b) does not apply to financial statements referred to in 
paragraphs 2.1(2)(a) and (b) if the auditor's report described in 
paragraph (1)(a) refers to the predecessor auditor's reports on the 
comparative periods.
3.4 	Acceptable Auditors - An auditor's report filed by an issuer or delivered by 
a registrant must be prepared and signed by a person or company that is 
authorized to sign an auditor's report under the laws of a jurisdiction of Canada 
or a foreign jurisdiction, and that meets the professional standards of that 
jurisdiction.
3.5	Presentation and Functional Currencies -  
(1)	The presentation currency must be prominently displayed in financial 
statements.
(2)	Financial statements must disclose the functional currency if it is 
different than the presentation currency.
3.6 	Credit Supporters  - 
(1) 	Unless subsection 3.2(1) applies, if a credit support issuer files, or 
includes in a prospectus, financial statements of a credit supporter, the 
credit supporter's financial statements must 
(a)	be prepared in accordance with the accounting principles and 
audited in accordance with the auditing standards that would 
apply under this Instrument if the credit supporter were to file 
financial statements referred to in paragraph 2.1(2)(b), and
(b)   	identify the accounting principles used to prepare the financial 
statements.
(2) 	If a credit support issuer files, or includes in a prospectus, summary 
financial information for the credit supporter or credit support issuer, 
(a)	the summary financial information must, in addition to satisfying 
other requirements in this Instrument 
(i)	prominently display the presentation currency, and
(ii)	disclose the functional currency if it is different from the 
presentation currency, and
(b)	the amounts presented in the summary financial information must 
be derived from financial statements of the credit supporter or 
credit support issuer that, if required by securities legislation to be 
audited, are audited in accordance with the auditing standards that 
would apply under this Instrument if the credit supporter or credit 
support issuer, as the case may be, were to file  financial 
statements referred to in paragraph 2.1(2)(b). 
3.7	Acceptable Accounting Principles for SEC Issuers - 
(1)	Despite subsection 3.2(1), an SEC issuer's financial statements referred 
to in paragraphs 2.1(2)(b), (c) and (e) and financial information referred 
to in paragraphs 2.1(2)(f) and (g) that are filed with or delivered to a 
securities regulatory authority or regulator, other than acquisition 
statements, may be prepared in accordance with U.S. GAAP.
(2) 	The notes to the financial statements referred to in subsection (1) must 
identify the accounting principles used to prepare the financial 
statements.
3.8 	Acceptable Auditing Standards for SEC Issuers - 
(1)	Despite subsection 3.3(1), an SEC issuer's financial statements referred 
to in paragraphs 2.1(2)(b), (c) and (e) and financial information referred 
to in paragraphs 2.1(2)(f) and (g) that are filed with or delivered to a 
securities regulatory authority or regulator, other than acquisition 
statements, and that are required by securities legislation to be audited, 
may be audited in accordance with U.S. PCAOB GAAS if the financial 
statements are accompanied by
(a) 	an auditor's report prepared in accordance with U.S. PCAOB 
GAAS that
(i)	expresses an unqualified opinion,
(ii)	identifies all financial periods presented for which the 
auditor has issued an auditor's report, and
(iii)	identifies the auditing standards used to conduct the audit 
and the accounting principles used to prepare the financial 
statements, and
(b) 	the predecessor auditor's reports on the comparative periods, if 
the issuer has changed its auditor and one or more of the 
comparative periods presented in the financial statements were 
audited by the predecessor auditor.
(2)	Paragraph (1)(b) does not apply to financial statements referred to in 
paragraph 2.1(2)(b) if  the auditor's report described in paragraph (1)(a) 
refers to the predecessor auditor's reports on the comparative periods.
3.9 	Acceptable Accounting Principles for Foreign Issuers - 
(1)	Despite subsection 3.2(1), a foreign issuer's financial statements referred 
to in paragraphs 2.1(2)(b), (c) and (e) that are filed with or delivered to a 
securities regulatory authority or regulator, other than acquisition 
statements, may be prepared in accordance with
(a)	IFRS,
(b) 	U.S. GAAP, if the issuer is an SEC foreign issuer, 
(c) 	accounting principles that meet the disclosure requirements for 
foreign private issuers, as that term is defined for the purposes of 
the 1934 Act, if
(i) 	the issuer is an SEC foreign issuer,
(ii) 	on the last day of the most recently completed financial 
year the total number of equity securities of the issuer 
beneficially owned by residents of Canada does not exceed 
10%, on a fully-diluted basis, of the total number of equity 
securities of the issuer, and 
(iii) 	the financial statements include any reconciliation to U.S. 
GAAP required by the SEC, or
(d) 	accounting principles that meet the foreign disclosure 
requirements of the designated foreign jurisdiction to which the 
issuer is subject, if the issuer is a designated foreign issuer.
(2) 	The notes to the financial statements must identify the accounting 
principles used to prepare the financial statements.  
3.10 	Acceptable Auditing Standards for Foreign Issuers - 
(1)	Despite subsection 3.3(1), a foreign issuer's financial statements 
referred to in paragraphs 2.1(2)(b), (c) and (e) that are filed with or 
delivered to a securities regulatory authority or regulator, other than 
acquisition statements, that are required by securities legislation to be 
audited may be audited in accordance with
(a) 	International Standards on Auditing if the financial statements are 
accompanied by
(i) 	an auditor's report that 
(A)	expresses an unmodified opinion,
(B)	identifies all financial periods presented for which 
the auditor has issued the auditor's report, 
(C)	identifies the auditing standards used to conduct the 
audit and the accounting principles used to prepare 
the financial statements, and 
(D)	is prepared in accordance with the same auditing 
standards used to conduct the audit, and
(ii) 	the predecessor auditor's reports on the comparative 
periods, if the issuer has changed its auditor and one or 
more of the comparative periods presented in the financial 
statements were audited by the predecessor auditor, 
(b) 	U.S. PCAOB GAAS if the financial statements are accompanied 
by
(i)	an auditor's report that
(A) 	expresses an unqualified opinion, 
(B) 	identifies all financial periods presented for which 
the auditor has issued the auditor's report, 
(C) 	identifies the auditing standards used to conduct the 
audit and the accounting principles used to prepare 
the financial statements, and
(D)	is prepared in accordance with the same auditing 
standards used to conduct the audit, and
(ii)	the predecessor auditor's reports on the comparative 
periods, if the issuer has changed its auditor and one or 
more of the comparative periods presented in the financial 
statements were audited by the predecessor auditor, or
(c) 	auditing standards that meet the foreign disclosure requirements 
of the designated foreign jurisdiction to which the issuer is subject 
if 
(i)	the issuer is a designated foreign issuer,
(ii)  	the financial statements are accompanied by an auditor's 
report prepared in accordance with the same auditing 
standards used to conduct the audit, and 
(iii)	the auditor's report identifies the auditing standards used to 
conduct the audit and the accounting principles used to 
prepare the financial statements.
(2)	Subparagraph (1)(a)(ii) or (b)(ii) does not apply to financial statements 
referred to in paragraph 2.1(2)(b) if the auditor's report described in 
subparagraph (1)(a)(i) or (b)(i), as the case may be, refers to the 
predecessor auditor's reports on the comparative periods.  
3.11 	Acceptable Accounting Principles for Acquisition Statements - 
(1) 	Acquisition statements must be prepared in accordance with one of the 
following accounting principles:
(a)	Canadian GAAP applicable to publicly accountable enterprises;
(b) 	IFRS;
(c) 	U.S. GAAP; 
(d) 	accounting principles that meet the disclosure requirements for 
foreign private issuers, as that term is defined for the purposes of 
the 1934 Act, if
(i) 	the issuer or the acquired business or business to be 
acquired is an SEC foreign issuer,
(ii) 	on the last day of the most recently completed financial 
year the total number of equity securities of the SEC 
foreign issuer beneficially owned by residents of Canada 
does not exceed 10%, on a fully-diluted basis, of the total 
number of equity securities of the SEC foreign issuer, and
(iii) 	the financial statements include any reconciliation to U.S. 
GAAP required by the SEC; 
(e) 	accounting principles that meet the foreign disclosure 
requirements of the designated foreign jurisdiction to which the 
issuer or the acquired business or business to be acquired is 
subject, if 
(i)	the issuer or business is a designated foreign issuer, and 
(ii) 	in the case where the issuer's GAAP differs from the 
accounting principles used to prepare the acquisition 
statements, for the most recently completed financial year 
and interim period presented, the notes to the acquisition 
statements:
(A)	describe the material differences between the 
issuer's GAAP and the accounting principles used to 
prepare the acquisition statements that relate to 
recognition, measurement and presentation, and
(B)	quantify the effect of each difference referred to in 
clause (A) and include a tabular reconciliation 
between profit or loss reported in the acquisition 
statements and profit or loss computed in accordance 
with the issuer's GAAP;
(f)	Canadian GAAP applicable to private enterprises if 
(i)	the acquisition statements consolidate any subsidiaries and 
account for significantly influenced investees and joint 
ventures using the equity method,
(ii)	financial statements for the acquired business or business to 
be acquired were not previously prepared in accordance 
with one of the accounting principles specified in 
paragraphs (a) to (e) for the periods presented in the 
acquisition statements,
(iii)	the acquisition statements are accompanied by a notice 
stating:
These financial statements are prepared in 
accordance with Canadian GAAP applicable to 
private enterprises, which are Canadian accounting 
standards for private enterprises in Part II of the 
Handbook.
The recognition, measurement and disclosure 
requirements of Canadian GAAP applicable to 
private enterprises differ from those of Canadian 
GAAP applicable to publicly accountable 
enterprises, which are International Financial 
Reporting Standards incorporated into the 
Handbook.
The pro forma financial statements included in the 
document include adjustments relating to the [insert 
"acquired business" or "business to be acquired" as 
applicable] and present pro forma information 
prepared using principles that are consistent with the 
accounting principles used by the issuer.
and
(iv)	in the case of acquisition statements included in a 
document filed by an issuer that is not a venture issuer, and 
is not an IPO venture issuer, for all financial years and the 
most recently completed interim period presented, the notes 
to the acquisition statements
 (A)	describe the material differences between the 
issuer's GAAP and the accounting principles used to 
prepare the acquisition statements that relate to 
recognition, measurement and presentation,
 (B)	quantify the effect of each difference referred to in 
clause (A), and include a tabular reconciliation 
between profit or loss reported in the acquisition 
statements and profit or loss computed in accordance 
with the issuer's GAAP, and 
 (C)	for each difference referred to in clause (A) that 
relates to measurement, disclose and discuss the 
material inputs or assumptions underlying the 
measurement of the relevant amount computed in 
accordance with the issuer's GAAP, consistent with 
the disclosure requirements of the issuer's GAAP.
(2) 	Acquisition statements must be prepared in accordance with the same 
accounting principles for all periods presented.
(3)	Acquisition statements to which paragraph (1)(a) applies must disclose
(a) 	in the case of annual financial statements, an unreserved 
statement of compliance with IFRS, and
(b) 	in the case of interim financial reports, an unreserved statement of 
compliance with IAS 34. 
(4) 	Unless paragraph (1)(a) applies, the notes to the acquisition statements 
must identify the accounting principles used to prepare the acquisition 
statements.
(5)	Despite subsections (1), (2) and (4), if acquisition statements are an 
operating statement for an oil and gas property that is an acquired 
business or business to be acquired 
(a) 	the operating statement must include at least the following line 
items:
(i)	gross revenue;
(ii)	royalty expenses;
(iii)	production costs; 
(iv)	operating income;
(b) 	the line items in the operating statement must be prepared using 
accounting policies that 
(i)	are permitted by one of Canadian GAAP applicable to 
publicly accountable enterprises,  IFRS, U.S. GAAP or 
Canadian GAAP applicable to private enterprises, and
(ii)	would apply to those line items if those line items were 
presented as part of a complete set of financial statements, 
and
(c)	the operating statement must
(i) 	include the following statement:
This operating statement is prepared in accordance 
with the financial reporting framework specified in 
subsection 3.11(5) of National Instrument 52-107 
Acceptable Accounting Principles and Auditing 
Standards for an operating statement.
and
(ii) 	describe the accounting policies used to prepare the 
operating statement.
(6) 	Despite subsections (1), (2) and (4), if the acquisition statements are 
based on information from the financial records of another entity whose 
operations included the acquired business or the business to be acquired 
and there are no separate financial records for the acquired business or 
the business to be acquired, 
(a)	the acquisition statements must be prepared in accordance with 
one of Canadian GAAP applicable to publicly accountable 
enterprises, IFRS, U.S. GAAP or Canadian GAAP applicable to 
private enterprises and, in addition,  must include
(i)	all assets and liabilities directly attributable to the acquired 
business or business to be acquired,
(ii)	all revenue and expenses directly attributable to the 
acquired business or business to be acquired,
(iii)	if there are expenses for the acquired business or business 
to be acquired that are common expenses shared with the 
other entity, a portion of those expenses allocated on a 
reasonable basis to the acquired business or business to be 
acquired, and
(iv)	income and capital taxes calculated as if the entity had been 
a separate legal entity and had filed a separate tax return for 
the period presented, 
(b)	the acquisition statements must include the following statement:
The financial statements are prepared in accordance with a 
financial reporting framework specified in subsection 
3.11(6) of National Instrument 52-107 Acceptable 
Accounting Principles and Auditing Standards for carve-
out financial statements.
(c)	the acquisition statements must describe the financial reporting 
framework used to prepare the acquisition statements, including 
the method of allocation for each significant line item, and
(d)	in the case of acquisition statements prepared in accordance with 
Canadian GAAP applicable to private enterprises
(i)	the acquisition statements must consolidate any 
subsidiaries and account for significantly influenced 
investees and joint ventures using the equity method,
(ii)	the acquisition statements must be accompanied by a notice 
stating:
These financial statements are prepared in 
accordance with Canadian GAAP applicable to 
private enterprises, which are Canadian accounting 
standards for private enterprises in Part II of the 
Handbook.
The recognition, measurement and disclosure 
requirements of Canadian GAAP applicable to 
private enterprises differ from those of Canadian 
GAAP applicable to publicly accountable 
enterprises, which are International Financial 
Reporting Standards incorporated into the 
Handbook.
The pro forma financial statements included in the 
document include adjustments relating to the [insert 
"acquired business" or "business to be acquired" as 
applicable] and present pro forma information 
prepared using principles that are consistent with the 
accounting principles used by the issuer.
and
(iii)	in the case of acquisition statements included in a 
document filed by an issuer that is not a venture issuer, and 
is not an IPO venture issuer, for all financial years and the 
most recently completed interim period presented, the notes 
to the acquisition statements must
(A)	describe the material differences between the 
issuer's GAAP and the accounting principles used to 
prepare the acquisition statements that relate to 
recognition, measurement and presentation,
(B)	quantify the effect of each difference referred to in 
clause (A), and include a tabular reconciliation 
between profit or loss reported in the acquisition 
statements and profit or loss computed in accordance 
with the issuer's GAAP, and 
(C)	for each difference referred to in clause (A) that 
relates to measurement, disclose and discuss the 
material inputs or assumptions underlying the 
measurement of the relevant amount computed in 
accordance with the issuer's GAAP, consistent with 
the disclosure requirements of the issuer's GAAP.
3.12 	Acceptable Auditing Standards for Acquisition Statements - 
(1) 	Acquisition statements that are required by securities legislation to be 
audited must be accompanied by an auditor's report and audited in 
accordance with one of the following auditing standards:
(a) 	Canadian GAAS; 
(b)  	International Standards on Auditing; 
(c)	U.S. PCAOB GAAS; 
(d) 	U.S. AICPA GAAS, if the acquired business or business to be 
acquired is not an SEC issuer; 
(e)	auditing standards that meet the foreign disclosure requirements 
of the designated foreign jurisdiction to which the issuer is 
subject, if the issuer is a designated foreign issuer. 
(2)	The auditor's report must, 
(a)	if paragraph (1)(a) or (b) applies, express an unmodified  opinion,
(b)	if paragraph (1)(c) or (d) applies, express an unqualified opinion,  
(c) 	unless paragraph (1)(e) applies, identify all financial periods 
presented for which the auditor's report applies,
(d)	identify the auditing standards used to conduct the audit,
(e)	identify the accounting principles used or, if subsection 3.11(5) or 
(6) applies, the financial reporting framework used, to prepare the 
acquisition statements, unless the auditor's report accompanies 
acquisition statements prepared in accordance with Canadian 
GAAP applicable to publicly accountable enterprises and audited 
in accordance with Canadian GAAS,  and
(f)	if paragraph (1) (a) or (b) applies and subsection 3.11(5) does not, 
(i)	be in the form specified by the standards referred to in 
paragraph (1)(a) or (b), as applicable,  for an audit of 
financial statements prepared in accordance with a fair 
presentation framework, and
(ii)	refer to IFRS as the applicable fair presentation framework 
if the financial statements are prepared in accordance with 
Canadian GAAP applicable to publicly accountable 
enterprises.
(3) 	Despite paragraphs (2)(a) and (b), an auditor's report that accompanies 
acquisition statements may express a qualification of opinion relating to 
inventory if
(a) 	the issuer includes in the business acquisition report, prospectus 
or other document containing the acquisition statements, a 
statement of financial position for the acquired business or 
business to be acquired that is for a date that is subsequent to the 
date to which the qualification relates, and
(b) 	the statement of financial position referred to in paragraph (a) is 
accompanied by an auditor's report that does not express a 
qualification of opinion relating to closing inventory.
3.13 	Financial Information for Acquisitions Accounted for by the Issuer Using 
the Equity Method - 
(1) 	If an issuer files, or includes in a prospectus, summarized financial 
information of an acquired business or business to be acquired that is, or 
will be, an investment accounted for by the issuer using the equity 
method, the financial information must
(a) 	meet the requirements in subsections 3.11(1), (2) and (4) if the 
term "acquisition statements" in those subsections is read as 
"summarized financial information", and
(b) 	disclose the presentation currency for the financial information, 
and disclose the functional currency if it is different than the 
presentation currency.
(2) 	If the financial information referred to in subsection (1) is required by 
securities legislation to be audited or derived from audited financial 
statements, the financial information must
(a) 	either
(i) 	meet the requirements in section 3.12 if the term 
"acquisition statements" in that section  is read as 
"summarized financial information", or
(ii) 	be derived from financial statements that meet the 
requirements in section 3.12 if the term "acquisition 
statements" in that section is read as "financial statements 
from which is derived summarized financial information", 
and
(b) 	be audited, or derived from financial statements that are audited, 
by a person or company that is authorized to sign an auditor's 
report under the laws of a jurisdiction of Canada or a foreign 
jurisdiction, and that meets the professional standards of that 
jurisdiction.
3.14	Acceptable Accounting Policies for Pro Forma Financial Statements - 
(1) 	An issuer's pro forma financial statements must be prepared using 
accounting policies that
(a)	are permitted by the issuer's GAAP, and
(b)	would apply to the information presented in the pro forma 
financial statements if that information were included in the 
issuer's financial statements for the same period as that of the pro 
forma financial statements.
(2)	Despite subsection (1), if an issuer's financial statements include, or are 
accompanied by, a reconciliation to U.S. GAAP, the issuer's pro forma 
financial statements for the same period as the issuer's financial 
statements may be prepared using accounting policies that 
(a)	are permitted by U.S. GAAP, and
(b)	would apply to the information presented in the pro forma 
financial statements if that information were included in the 
reconciliation.
(3)	Despite subsection (1), if the accounting principles used to prepare an 
issuer's most recent annual financial statements differ from the 
accounting principles used to prepare the issuer's interim financial report 
for a subsequent period, the issuer may prepare a pro forma income 
statement for the same period as that of its most recent annual financial 
statements using accounting policies that 
(a)	are permitted by the accounting principles that were used to 
prepare the issuer's interim financial report, and
(b)	would apply to the information presented in the pro forma income 
statement if that information were included in the issuer's interim 
financial report.
3.15 	Acceptable Accounting Principles for Foreign Registrants - Despite 
paragraph 3.2 (3)(a), financial statements and interim financial information 
delivered by a foreign registrant may be prepared in accordance with
(a)	IFRS, except that any investments in subsidiaries, jointly controlled 
entities and associates must be accounted for as specified for separate 
financial statements in IAS 27,
 (b) 	U.S. GAAP, except that any investments in subsidiaries, jointly 
controlled entities and associates must be accounted for as specified for 
separate financial statements in IAS 27, or
 (c) 	accounting principles that meet the disclosure requirements of a foreign 
regulatory authority to which the registrant is subject, if it is a foreign 
registrant incorporated or organized under the laws of that designated 
foreign jurisdiction.
3.16 	Acceptable Auditing Standards for Foreign Registrants - 
(1)	Despite subsection 3.3(1), financial statements referred to in paragraph 
2.1(2)(a) that are delivered by a foreign registrant and required by 
securities legislation to be audited may be audited in accordance with
(a) 	International Standards on Auditing if the financial statements are 
accompanied by
(i) 	an auditor's report that 
(A)	expresses an unmodified opinion,
(B)	identifies all financial periods presented for which 
the auditor has issued the auditor's report, 
(C)	identifies the auditing standards used to conduct the 
audit and the accounting principles used to prepare 
the financial statements, and 
(D)	is prepared in accordance with the same auditing 
standards used to conduct the audit, and
(ii) 	the predecessor auditor's reports on the comparative 
periods, if the foreign registrant has changed its auditor and 
one or more of the comparative periods presented in the 
financial statements were audited by the predecessor 
auditor,
(b) 	U.S. PCAOB GAAS or U.S. AICPA GAAS if the financial 
statements are accompanied by
(i)	 an auditor's report that
(A) 	expresses an unqualified opinion, 
(B) 	identifies all financial periods presented for which 
the auditor has issued the auditor's report, 
(C) 	identifies the auditing standards used to conduct the 
audit and the accounting principles used to prepare 
the financial statements, and
(D)	is prepared in accordance with the same auditing 
standards used to conduct the audit, and
(ii)	the predecessor auditor's reports on the comparative 
periods, if the foreign registrant has changed its auditor and 
one or more of the comparative periods presented in the 
financial statements were audited by the predecessor 
auditor, or
(c) 	auditing standards that meet the foreign disclosure requirements 
of the designated foreign jurisdiction to which the registrant is 
subject if 
(i)	it is a foreign registrant incorporated or organized under the 
laws of that designated foreign jurisdiction, 
(ii)	the financial statements are accompanied by an auditor's 
report prepared in accordance with the same auditing 
standards used to conduct the audit, and
(iii)	the auditor's report identifies the accounting principles 
used to prepare the financial statements.
(2)	Subparagraph (1)(a)(ii) or (b)(ii) does not apply if the auditor's report 
described in subparagraph (1)(a)(i) or (b)(i), as the case may be, refers to 
the predecessor auditor's reports on the comparative periods. 
PART 4:
RULES APPLYING TO FINANCIAL YEARS BEGINNING BEFORE 
JANUARY 1, 2011
4.1  	Definitions and Application - 
(1)	In this Part:
 "Canadian GAAP - Part V" means generally accepted accounting 
principles determined with reference to  Part V of the Handbook 
applicable to public enterprises;  
"public enterprise" means a public enterprise as defined in Part V of the 
Handbook.
(2)	This Part applies to financial statements, financial information, operating 
statements and pro forma financial statements for periods relating to 
financial years beginning before January 1, 2011.
4.2 	Acceptable Accounting Principles - General Requirements - 
(1) 	Financial statements, other than financial statements delivered by 
registrants and acquisition statements, must be prepared in accordance 
with Canadian GAAP - Part V.
(2) 	Financial statements and interim financial information delivered by a 
registrant to the securities regulatory authority, must be prepared in 
accordance with Canadian GAAP - Part V except that the financial 
statements and interim financial information must be prepared on a non-
consolidated basis.
(3)	Financial statements must be prepared in accordance with the same 
accounting principles for all periods presented in the financial 
statements.
(4)	The notes to the financial statements must identify the accounting 
principles used to prepare the financial statements.
4.3 	Acceptable Auditing Standards - General Requirements - Financial 
statements, other than acquisition statements, that are required by securities 
legislation to be audited must be audited in accordance with Canadian GAAS 
and be accompanied by an auditor's report that
(a)	expresses an unmodified opinion,
(b)	identifies all financial periods presented for which the auditor has issued 
an auditor's report,
(c)	refers to the predecessor auditor's reports on the comparative periods, if 
the issuer or registrant has changed its auditor and one or more of the 
comparative periods presented in the financial statements were audited 
by the predecessor auditor, and
(d) 	identifies the accounting principles used to prepare the financial 
statements.
4.4 	Acceptable Auditors - An auditor's report filed by an issuer or delivered by 
a registrant must be prepared and signed by a person or company that is 
authorized to sign an auditor's report under the laws of a jurisdiction of Canada 
or a foreign jurisdiction, and that meets the professional standards of that 
jurisdiction.
4.5 	Measurement and Reporting Currencies - 
(1) 	The reporting currency must be disclosed on the face page of the 
financial statements or in the notes to the financial statements unless the 
financial statements are prepared in accordance with Canadian GAAP - 
Part V and the reporting currency is the Canadian dollar. 
(2) 	The notes to the financial statements must disclose the measurement 
currency if it is different than the reporting currency.
4.6 	Credit Supporters  - 
(1) 	Unless subsection 4.2(1) applies, if a credit support issuer files, or 
includes in a prospectus, financial statements of a credit supporter, the 
credit supporter's financial statements must 
(a)	be prepared in accordance with the accounting principles and 
audited in accordance with the auditing standards that apply under  
this Instrument if the credit supporter were to file financial 
statements referred to in paragraph 2.1(2)(b), 
(b)	identify the accounting principles used to prepare the  financial 
statements, and
(c)	disclose the reporting currency for the financial statements, and 
disclose the measurement currency if it is different than the 
reporting currency.
(2) 	If a credit support issuer files, or includes in a prospectus, summary 
financial information for the credit supporter or credit support issuer,  
(a)	the summary financial information must 
(i)	be prepared in accordance with the accounting principles 
that this Instrument requires to be used in preparing 
financial statements if the credit supporter or credit support 
issuer, as the case may be, were to file financial statements 
referred to in paragraph 2.1(2)(b),    
(ii)	identify the accounting principles used to prepare the  
summary financial information, and
(iii)	disclose the reporting currency for the financial 
information, and disclose the measurement currency if it is 
different than the reporting currency, and
(b)	the amounts presented in the summary financial information must 
be derived from financial statements of the credit supporter or 
credit support issuer that, if required by securities legislation to be 
audited, are audited in accordance with the auditing standards that 
apply under this Instrument if the credit supporter or credit 
support issuer, as the case may be, were to file financial 
statements referred to in paragraph 2.1(2)(b). 
4.7 	Acceptable Accounting Principles for SEC Issuers - 
(1) 	Despite subsections 4.2(1) and (3), financial statements of an SEC issuer 
that are filed with or delivered to a securities regulatory authority or 
regulator, other than acquisition statements, may be prepared in 
accordance with U.S. GAAP provided that, if the SEC issuer previously 
filed or included in a prospectus financial statements prepared in 
accordance with Canadian GAAP - Part V, the SEC issuer complies 
with the following:
(a) 	the notes to the first two sets of the issuer's annual financial 
statements after the change from Canadian GAAP - Part V to 
U.S. GAAP and the notes to the issuer's interim financial 
statements for interim periods during those two years 
(i) 	explain the material differences between Canadian GAAP 
- Part V and U.S. GAAP that relate to recognition, 
measurement and presentation,
(ii) 	quantify the effect of material differences between 
Canadian GAAP - Part V and U.S. GAAP that relate to 
recognition, measurement and presentation, including a 
tabular reconciliation between net income reported in the 
financial statements and net income computed in 
accordance with Canadian GAAP - Part V, and
(iii) 	provide disclosure consistent with disclosure requirements 
of Canadian GAAP - Part V to the extent not already 
reflected in the financial statements;
(b) 	financial information for any comparative periods that were 
previously reported in accordance with Canadian GAAP - Part V 
are presented
(i) 	as previously reported in accordance with Canadian GAAP 
- Part V,
(ii) 	as restated and presented in accordance with U.S. GAAP, 
and
(iii) 	supported by an accompanying note that
(A) 	explains the material differences between Canadian 
GAAP - Part V and U.S. GAAP that relate to 
recognition, measurement and presentation, and
(B) 	quantifies the effect of material differences between 
Canadian GAAP - Part V and U.S. GAAP that relate 
to recognition, measurement and presentation, 
including a tabular reconciliation between net 
income as previously reported in the financial 
statements in accordance with Canadian GAAP - 
Part V and net income as restated and presented in 
accordance with U.S. GAAP, and
(c) 	if the SEC issuer has filed financial statements prepared in 
accordance with Canadian GAAP - Part V for one or more 
interim periods of the current year, those interim financial 
statements are restated in accordance with U.S. GAAP and 
comply with paragraphs (a) and (b).
(2) 	The comparative information specified in subparagraph (1)(b)(i) may be 
presented on the face of the balance sheet and statements of income and 
cash flow or in the note to the financial statements required by 
subparagraph (1)(b)(iii).
4.8 	Acceptable Auditing Standards for SEC Issuers - Despite section 4.3, 
financial statements of an SEC issuer that are filed with or delivered to the 
securities regulatory authority or regulator, other than acquisition statements, 
and that are required by securities legislation to be audited, may be audited in 
accordance with U.S. PCAOB GAAS if the financial statements are 
accompanied by an auditor's report prepared in accordance with U.S. PCAOB 
GAAS that
(a) 	expresses an unqualified opinion,
(b) 	identifies all financial periods presented for which the auditor has issued 
an auditor's report,
(c) 	refers to the predecessor auditor's reports on the comparative periods, if 
the issuer has changed its auditor and one or more of the comparative 
periods presented in the financial statements were audited by the 
predecessor auditor, and
(d) 	identifies the accounting principles used to prepare the financial 
statements.
4.9 	Acceptable Accounting Principles for Foreign Issuers - Despite subsection 
4.2(1), financial statements of a foreign issuer that are filed with or delivered to 
a securities regulatory authority or regulator, other than acquisition statements, 
may be prepared in accordance with one of the following accounting 
principles:
(a) 	U.S. GAAP, if the issuer is an SEC foreign issuer;
(b) 	IFRS;
(c) 	accounting principles that meet the disclosure requirements for foreign 
private issuers, as that term is defined for the purposes of the 1934 Act, 
if
(i) 	the issuer is an SEC foreign issuer,
(ii) 	on the last day of the most recently completed financial year the 
total number of equity securities of the issuer beneficially owned 
by residents of Canada does not exceed 10%, on a fully-diluted 
basis, of the total number of equity securities of the issuer, and
(iii) 	the financial statements include any reconciliation to U.S. GAAP 
required by the SEC;
(d) 	accounting principles that meet the foreign disclosure requirements of 
the designated foreign jurisdiction to which the issuer is subject, if the 
issuer is a designated foreign issuer; 
(e) 	accounting principles that cover substantially the same core subject 
matter as Canadian GAAP - Part V, including recognition and 
measurement principles and disclosure requirements, if the notes to the 
financial statements
(i) 	explain the material differences between Canadian GAAP - Part 
V and the accounting principles used that relate to recognition, 
measurement and presentation,
(ii) 	quantify the effect of material differences between Canadian 
GAAP - Part V and the accounting principles used that relate to 
recognition, measurement and presentation, including a tabular 
reconciliation between net income reported in the issuer's 
financial statements and net income computed in accordance with 
Canadian GAAP - Part V, and
(iii) 	provide disclosure consistent with Canadian GAAP - Part V 
requirements to the extent not already reflected in the financial 
statements.
4.10 	Acceptable Auditing Standards for Foreign Issuers - Despite section 4.3, 
financial statements of a foreign issuer that are filed with or delivered to a 
securities regulatory authority or regulator, other than acquisition statements, 
that are required by securities legislation to be audited may, if the financial 
statements are accompanied by an auditor's report prepared in accordance with 
the same auditing standards used to conduct the audit and the auditor's report 
identifies the accounting principles used to prepare the financial statements, be 
audited in accordance with
(a) 	U.S. PCAOB GAAS, if the auditor's report
(i) 	expresses an unqualified opinion,
(ii) 	identifies all financial periods presented for which the auditor has 
issued an auditor's report, and
(iii) 	refers to the predecessor auditor's reports on the comparative 
periods, if the issuer has changed its auditor and one or more of 
the comparative periods presented in the financial statements 
were audited by the predecessor auditor, 
(b) 	International Standards on Auditing, if the auditor's report is 
accompanied by a statement by the auditor that
(i) 	describes any material differences in the form and content of the 
auditor's report as compared to an auditor's report prepared in 
accordance with Canadian GAAS, and
(ii) 	indicates that an auditor's report prepared in accordance with 
Canadian GAAS would express an unmodified opinion, or
(c) 	auditing standards that meet the foreign disclosure requirements of the 
designated foreign jurisdiction to which the issuer is subject, if the issuer 
is a designated foreign issuer.
4.11 	Acceptable Accounting Principles for Acquisition Statements - 
(1) 	Acquisition statements must be prepared in accordance with one of the 
following accounting principles:
(a) 	Canadian GAAP - Part V;
(b) 	U.S. GAAP;
(c) 	IFRS;
(d) 	accounting principles that meet the disclosure requirements for 
foreign private issuers, as that term is defined for the purposes of 
the 1934 Act, if
(i) 	the issuer or the acquired business or business to be 
acquired is an SEC foreign issuer,
(ii) 	on the last day of the most recently completed financial 
year the total number of equity securities of the SEC 
foreign issuer beneficially owned by residents of Canada 
does not exceed 10%, on a fully-diluted basis, of the total 
number of equity securities of the SEC foreign issuer, and
(iii) 	the financial statements include any reconciliation to U.S. 
GAAP required by the SEC;
(e) 	accounting principles that meet the foreign disclosure 
requirements of the designated foreign jurisdiction to which the 
issuer or the acquired business or business to be acquired is 
subject, if the issuer or business is a designated foreign issuer; 
(f) 	accounting principles that cover substantially the same core 
subject matter as Canadian GAAP - Part V, including recognition 
and measurement principles and disclosure requirements.
(2) 	Acquisition statements must be prepared in accordance with the same 
accounting principles for all periods presented.
(3) 	The notes to the acquisition statements must identify the accounting 
principles used to prepare the acquisition statements.
(4) 	If acquisition statements are prepared using accounting principles that 
are different from the issuer's GAAP, the acquisition statements for the 
most recently completed financial year and interim period that are 
required to be filed must be reconciled to the issuer's GAAP and the 
notes to the acquisition statements must
(a) 	explain the material differences between the issuer's GAAP and 
the accounting principles used to prepare the acquisition 
statements that relate to recognition, measurement, and 
presentation,
(b) 	quantify the effect of material differences between the issuer's 
GAAP and the accounting principles used to prepare the 
acquisition statements that relate to recognition, measurement and 
presentation, including a tabular reconciliation between net 
income reported in the acquisition statements and net income 
computed in accordance with the issuer's GAAP, and
(c) 	provide disclosure consistent with the issuer's GAAP to the extent 
not already reflected in the acquisition statements.
(5) 	Despite subsections (1) and (4), if the issuer is required to reconcile its 
financial statements to Canadian GAAP - Part V, the acquisition 
statements for the most recently completed financial year and interim 
period that are required to be filed must be
(a) 	prepared in accordance with Canadian GAAP - Part V, or
(b) 	reconciled to Canadian GAAP - Part V and the notes to the 
acquisition statements must
(i) 	explain the material differences between Canadian GAAP 
- Part V and the accounting principles used to prepare the 
acquisition statements that relate to recognition, 
measurement, and presentation,
(ii) 	quantify the effect of material differences between 
Canadian GAAP - Part V and the accounting principles 
used to prepare the acquisition statements that relate to 
recognition, measurement and presentation, including a 
tabular reconciliation between net income reported in the 
acquisition statements and net income computed in 
accordance with Canadian GAAP - Part V, and
(iii) 	provide disclosure consistent with disclosure requirements 
of Canadian GAAP - Part V to the extent not already 
reflected in the acquisition statements.
4.12 	Acceptable Auditing Standards for Acquisition Statements - 
(1) 	Acquisition statements that are required by securities legislation to be 
audited must be audited in accordance with one of the following auditing 
standards:
(a) 	Canadian GAAS;
(b)	U.S. PCAOB GAAS;
(c) 	U.S. AICPA GAAS, if the acquired business or business to be 
acquired is not an SEC issuer.
(2) 	Despite subsection (1), acquisition statements filed by or included in a 
prospectus of a foreign issuer may be audited in accordance with
(a) 	International Standards on Auditing, if the auditor's report is 
accompanied by a statement by the auditor that
(i) 	describes any material differences in the form and content 
of the auditor's report as compared to an auditor's report 
prepared in accordance with Canadian GAAS, and
(ii) 	indicates that an auditor's report prepared in accordance 
with Canadian GAAS would express an unmodified 
opinion, or
(b) 	auditing standards that meet the foreign disclosure requirements 
of the designated foreign jurisdiction to which the issuer is 
subject, if the issuer is a designated foreign issuer.
(3) 	Acquisition statements must be accompanied by an auditor's report 
prepared in accordance with the same auditing standards used to conduct 
the audit and the auditor's report must identify the accounting principles 
used to prepare the acquisition statements.
(4) 	If acquisition statements are audited in accordance with paragraph 
(1)(a), the auditor's report must express an unmodified opinion.
(5) 	If acquisition statements are audited in accordance with paragraph (1)(b) 
or (c), the auditor's report must  express an unqualified opinion.
(6) 	Despite paragraph (2)(a) and subsections (4) and (5) an auditor's report 
that accompanies acquisition statements may express a qualification of 
opinion relating to inventory if
(a) 	the issuer includes in the business acquisition report, prospectus 
or other document containing the acquisition statements, a 
balance sheet for the acquired business or business to be acquired 
that is for a date that is subsequent to the date to which the 
qualification relates, and
(b) 	the balance sheet referred to in paragraph (a) is accompanied by 
an auditor's report that does not express a qualification of opinion 
relating to closing inventory.
4.13 	Financial Information for Acquisitions Accounted for by the Issuer Using 
the Equity Method - 
(1) 	If an issuer files, or includes in a prospectus, summarized financial 
information as to the assets, liabilities and results of operations of an 
acquired business or business to be acquired that is, or will be, an 
investment accounted for by the issuer using the equity method, the 
financial information must
(a) 	meet the requirements in section 4.11 if the term "acquisition 
statements" in that section is read as "summarized financial 
information", and 
(b) 	disclose the reporting currency for the financial information, and 
disclose the measurement currency if it is different than the 
reporting currency.
(2) 	If the financial information referred to in subsection (1) is for any 
completed financial year, the financial information must
(a) 	either
(i) 	meet the requirements in section 4.12 if the term 
"acquisition statements" in that section is read as 
"summarized financial information", or
(ii) 	be derived from financial statements that meet the 
requirements in section 4.12 if the term "acquisition 
statements" in that section is read as "financial statements 
from which is derived summarized financial information", 
and
(b) 	be audited, or derived from financial statements that are audited, 
by a person or company that is authorized to sign an auditor's 
report under the laws of a jurisdiction of Canada or a foreign 
jurisdiction, and that meets the professional standards of that 
jurisdiction.
4.14 	Acceptable Accounting Principles for Pro Forma Financial Statements - 
(1) 	Pro forma financial statements must be prepared in accordance with the 
issuer's GAAP.
(2) 	Despite subsection (1), if an issuer's financial statements have been 
reconciled to Canadian GAAP - Part V under subsection 4.7(1) or 
paragraph 4.9(e), the issuer's pro forma financial statements must be 
prepared in accordance with, or reconciled to, Canadian GAAP - Part V.
(3) 	Despite subsection (1), if an issuer's financial statements have been 
prepared in accordance with the accounting principles referred to in 
paragraph 4.9(c) and those financial statements are reconciled to U.S. 
GAAP, the pro forma financial statements may be prepared in 
accordance with, or reconciled to, U.S. GAAP.
4.15  Acceptable Accounting Principles for Foreign Registrants - 
(1)	Despite subsection 4.2(2), and subject to subsection (2), financial 
statements delivered by a foreign registrant may be prepared in 
accordance with one of the following accounting principles:
(a) 	U.S. GAAP;
(b) 	IFRS;
(c) 	accounting principles that meet the disclosure requirements of a 
foreign regulatory authority to which the registrant is subject, if it 
is a foreign registrant incorporated or organized under the laws of 
that designated foreign jurisdiction; 
(d) 	accounting principles that cover substantially the same core 
subject matter as Canadian GAAP - Part V, including recognition 
and measurement principles and disclosure requirements, if the 
notes to the financial statements, interim balance sheets, or 
interim income statements
(i) 	explain the material differences between Canadian GAAP 
- Part V and the accounting principles used that relate to 
recognition, measurement and presentation,
(ii) 	quantify the effect of material differences between 
Canadian GAAP - Part V and the accounting principles 
used that relate to recognition, measurement, and 
presentation, and
(iii) 	provide disclosure consistent with disclosure requirements 
of Canadian GAAP - Part V to the extent not already 
reflected in the financial statements, interim balance sheets 
or interim income statements.
(2)	Financial statements, interim balance sheets, and interim income 
statements delivered by a foreign registrant prepared in accordance with 
accounting principles specified in paragraph (1)(a), (b) or (d) must be 
prepared on a non-consolidated basis.
4.16 	Acceptable Auditing Standards for Foreign Registrants - Despite section 
4.3, financial statements delivered by a foreign registrant that are required by 
securities legislation to be audited may, if the financial statements are 
accompanied by an auditor's report prepared in accordance with the same 
auditing standards used to conduct the audit and the auditor's report identifies 
the accounting principles used to prepare the financial statements, be audited in 
accordance with
(a) 	U.S. PCAOB GAAS or U.S. AICPA GAAS if the auditor's report 
expresses an unqualified opinion,
(b) 	International Standards on Auditing, if the auditor's report is 
accompanied by a statement by the auditor that
(i) 	describes any material differences in the form and content of the 
auditor's report as compared to an auditor's report prepared in 
accordance with Canadian GAAS, and
(ii) 	indicates that an auditor's report prepared in accordance with 
Canadian GAAS would express an unmodified opinion, or
(c) 	auditing standards that meet the foreign disclosure requirements of the 
designated foreign jurisdiction to which the registrant is subject, if it is a 
foreign registrant incorporated or organized under the laws of that 
designated foreign jurisdiction.
PART 5:  EXEMPTIONS
5.1 	Exemptions - 
(1) 	The regulator or securities regulatory authority may grant an exemption 
from this Instrument, in whole or in part, subject to such conditions or 
restrictions as may be imposed in the exemption.
(2) 	Despite subsection (1), in Ontario, only the regulator may grant an 
exemption.
(3) 	Except in Ontario, an exemption referred to in subsection (1) is granted 
under the statute referred to in Appendix B of National Instrument 14-
101 Definitions opposite the name of the local jurisdiction.
5.2 	Certain Exemptions Evidenced by Receipt - 
(1) 	Subject to subsections (2) and (3), without limiting the manner in which 
an exemption may be evidenced, an exemption from this Instrument as it 
pertains to financial statements or auditor's reports included in a 
prospectus, may be evidenced by the issuance of a receipt for the 
prospectus or an amendment to the prospectus.
(2) 	A person or company must not rely on a receipt as evidence of an 
exemption unless the person or company
(a) 	sent to the regulator or securities regulatory authority, on or 
before the date the preliminary prospectus or the amendment to 
the preliminary prospectus or prospectus was filed, a letter or 
memorandum describing the matters relating to the exemption 
application, and indicating why consideration should be given to 
the granting of the exemption, or
(b) 	sent to the regulator or securities regulatory authority the letter or 
memorandum referred to in paragraph (a) after the date of the 
preliminary prospectus or the amendment to the preliminary 
prospectus or prospectus has been filed and receives a written 
acknowledgement from the securities regulatory authority or 
regulator that issuance of the receipt is evidence that the 
exemption is granted.
(3) 	A person or company must not rely on a receipt as evidence of an 
exemption if the regulator or securities regulatory authority has before, 
or concurrently with, the issuance of the receipt for the prospectus, sent 
notice to the person or company that the issuance of a receipt does not 
evidence the granting of the exemption.
(4) 	For the purpose of this section, a reference to a prospectus does not 
include a preliminary prospectus.
5.3	Financial Years ending between December 21 and 31, 2010   -  Despite 
subsections 3.1(2) and 4.1(2),  Part 3 may be applied by an issuer or registrant 
to all financial statements, financial information, operating statements and pro 
forma financial statements for periods relating to a financial year that begins 
before January 1, 2011 if the immediately preceding financial year ends no 
earlier than December 21, 2010.
5.4	Rate-Regulated Activities   -  
(1)	Despite subsections 3.1(2) and 4.1(2), 
(a)	Part 3 may be applied by a qualifying entity to all financial 
statements, financial information, operating statements and pro 
forma financial statements as if the expression "January 1, 2011" 
in subsection 3.1(2) were read as "January 1, 2012",  and
(b)	if the qualifying entity relies on paragraph (a) in respect of a 
period, Part 4 must be applied as if the expression "January 1, 
2011" in subsection 4.1(2) were read as "January 1, 2012".
(2)	For the purposes of subsection (1), a "qualifying entity" means a person 
or company that 
(a)	has activities subject to rate regulation, as defined in Part V of the 
Handbook, and 
(b)	is permitted under Canadian GAAP to apply Part V of the 
Handbook. 
PART 6:  REPEAL, TRANSITION AND EFFECTIVE DATE
6.1 	Repeal - National Instrument 52-107 Acceptable Accounting Principles, 
Auditing Standards and Reporting Currency, which came into force on March 
30, 2004, is repealed.
6.2 	Effective Date - This Instrument comes into force on January 1, 2011.
6.3	Existing Exemptions -  A person or company that has obtained an exemption 
from  National Instrument 52-107 Acceptable Accounting Principles, Auditing 
Standards and Reporting Currency, in whole or in part, is exempt from any 
substantially similar provision of this Instrument to the same extent and on the 
same conditions, if any, as contained in the exemption, unless the regulator or 
securities regulatory authority has revoked that exemption.
NATIONAL INSTRUMENT 52-109 CERTIFICATION OF DISCLOSURE IN 
ISSUERS' ANNUAL AND INTERIM FILINGS
AMENDING INSTRUMENT
(Securities Act)
Made as a rule by the Alberta Securities Commission on September 8, 2010 pursuant 
to sections 223 and 224 of the Securities Act.
Amendment Instrument for 
National Instrument 52-109 Certification of Disclosure in Issuers' Annual and 
Interim Filings
1. 	National Instrument 52-109 Certification of Disclosure in Issuers' Annual 
and Interim Filings is amended by this Instrument.
2. 	Section 1.1 is amended 
(a)	after the definition of "financial period", by adding the following 
definition:
"financial statements" has the meaning ascribed to it in section 1.1 of NI 
51-102;,
(b)	in the definition of "internal control over financial reporting", in 
paragraph (c), by replacing "interim financial statements" with "interim 
financial reports",
(c)	in the definition of "interim filings", by replacing "interim financial 
statements" with "interim financial report",
(d)	by deleting the definition of "interim financial statements" and adding 
the following definition:
"interim financial report" means the interim financial report required to 
be filed under NI 51-102;,
(e)	in the definition of "material weakness", by replacing "annual or 
interim financial statements" with "annual financial statements or 
interim financial report", 
(f)	in the definition of "NI 52-107", by replacing "Acceptable Accounting 
Principles, Auditing Standards and Reporting Currency" with 
"Acceptable Accounting Principles and Auditing Standards",
(g)	in the definition of "proportionately consolidated entity", by replacing 
"revenues" with "revenue", 
(h)	after the definition of "Sarbanes-Oxley Act", by adding the following 
definition:
"special purpose entity" has, in respect of an issuer, the meaning 
ascribed to that term in the issuer's GAAP;,
(i)	in the definition of "U.S. marketplace", by adding "and" after "NI 51-
102;", and
(j)	by deleting the definition of "variable interest entity".
3.	Section 3.3 is amended by replacing "variable interest entity" wherever it 
occurs with "special purpose entity".
4.	Section 5.6 is amended by replacing "interim financial statements" wherever it 
occurs with "interim financial reports".
5.	Section 6.2 is amended 
(a)	in the title, by replacing "interim financial statements" with "interim 
financial report", and
(b)	by replacing "interim financial statements" wherever it occurs with 
"interim financial report".
6.	Subsection 8.2(3) is amended by replacing "interim financial statements" 
wherever it occurs with "interim financial report".
7. 	Section 3 of Form 52-109F1 Certification of annual filings - full certificate 
is amended by replacing "results of operations" with "financial performance".
8.	Section 5.3 of Form 52-109F1 Certification of annual filings - full certificate 
is amended by replacing "variable interest entity" wherever it occurs with 
"special purpose entity".
9. 	Section 3 of Form 52-109FV1 Certification of annual filings - venture issuer 
basic certificate is amended by replacing "results of operations" with 
"financial performance".
10. 	Section 3 of Form 52-109F1 - IPO/RTO Certification of annual filings 
following an initial public offering, reverse takeover or becoming a non-
venture issuer is amended by replacing "results of operations" with "financial 
performance".
11. 	Section 1 of Form 52-109F2 Certification of interim filings - full certificate 
is amended by replacing "interim financial statements" with "interim financial 
report".
12.	Section 3 of Form 52-109F2 Certification of interim filings - full certificate 
is amended
(a)	by replacing "interim financial statements" with "interim financial 
report", and
(b)	by replacing "results of operations" with "financial performance".
13.	Section 5.3 of Form 52-109F2 Certification of interim filings - full 
certificate is amended by replacing "variable interest entity" wherever it 
occurs with "special purpose entity".
14. 	Section 1 of Form 52-109FV2 Certification of interim filings - venture issuer 
basic certificate is amended by replacing "interim financial statements" with 
"interim financial report".
15.	Section 3 of Form 52-109FV2 Certification of interim filings - venture issuer 
basic certificate is amended 
(a)	by replacing "interim financial statements" with "interim financial 
report", and
(b)	by replacing "results of operations" with "financial performance".
16. 	Section 1 of Form 52-109F2 - IPO/RTO Certification of interim filings 
following an initial public offering, reverse takeover or becoming a non-
venture issuer is amended by replacing "interim financial statements" with 
"interim financial report".
17.	Section 3 Form 52-109F2 - IPO/RTO Certification of interim filings 
following an initial public offering, reverse takeover or becoming a non-
venture issuer is amended 
(a)	by replacing "interim financial statements" with "interim financial 
report", and
(b)	by replacing "results of operations" with "financial performance".
18. 	Section 1 of Form 52-109F2R Certification of refiled interim filings is 
amended by replacing "interim financial statements" with "interim financial 
report".
19. 	This Instrument only applies to annual filings and interim filings for periods 
relating to financial years beginning on or after January 1, 2011.
20. 	Despite section 19, an issuer may apply the amendments set out in this 
Instrument to annual filings and interim filings for periods relating to a 
financial year that begins before January 1, 2011 if the immediately 
preceding financial year ends no earlier than December 21, 2010 and if the 
issuer is relying on the exemption in section 5.3 of National Instrument 52-
107 Acceptable Accounting Principles and Auditing Standards.
21. 	This Instrument comes into force on January 1, 2011.
NATIONAL INSTRUMENT 52-110 AUDIT COMMITTEES
AMENDING INSTRUMENT
(Securities Act)
Made as a rule by the Alberta Securities Commission on September 8, 2010 pursuant 
to sections 223 and 224 of the Securities Act.
Amendments to 
National Instrument 52-110 Audit Committees
1.	National Instrument 52-110 Audit Committees is amended by this 
Instrument.
2.	The definition of "accounting principles" in section 1.1 is amended by 
replacing "National Instrument 52-107 Acceptable Accounting Principles, 
Auditing Standards and Reporting Currency" with "National Instrument 52-
107 Acceptable Accounting Principles and Auditing Standards". 
3.	Subsection 2.3(5) is amended by replacing "interim earnings" with "interim 
profit or loss".
4.	Item 3(b) of Form 52-110FI is amended by replacing "reserves" with 
"provisions".
5.	Item 3(b) of Form 52-110F2 is amended by replacing "reserves" with 
"provisions".
6.	Sections 3, 4 and 5 of this Instrument only apply to periods relating to 
financial years beginning on or after January 1, 2011.
7.	This Instrument comes into force on January 1, 2011.
NATIONAL INSTRUMENT 54-101 COMMUNICATION WITH BENEFICIAL 
OWNERS OF SECURITIES OF A REPORTING ISSUER
AMENDING INSTRUMENT
(Securities Act)
Made as a rule by the Alberta Securities Commission on September 8, 2010 pursuant 
to sections 223 and 224 of the Securities Act.
Amendment to National Instrument 54-101 
Communication with Beneficial Owners of Securities of a Reporting Issuer
1.	National Instrument 54-101 Communication with Beneficial Owners of 
Securities of a Reporting Issuer is amended by this Instrument.
2. 	Part 2 of the Client Response Form in Form 54-101F1 is amended by 
replacing "interim financial statements" with "interim financial reports". 
3.	This Instrument only applies to periods relating to financial years beginning 
on or after January 1, 2011.
4.	This Instrument comes into force on January 1, 2011.
MULTILATERAL INSTRUMENT 62-104 TAKE-OVER BIDS AND ISSUER BIDS
AMENDING INSTRUMENT
(Securities Act)
Made as a rule by the Alberta Securities Commission on September 8, 2010 pursuant 
to sections 223 and 224 of the Securities Act.
Amendments to 
Multilateral Instrument 62-104 Take-Over Bids and Issuer Bids
1.	Multilateral Instrument 62-104 Take-Over Bids and Issuer Bids is amended 
by this Instrument.
2. 	Item 19 of Part 2 of Form 62-104F2 is amended by
a.	 replacing "interim financial statements are" with "interim financial 
report is", and
b.	replacing "interim financial statements will" with "interim financial 
report will".
3.	Item 13 of Form 62-104F3 is amended by replacing "interim or annual 
financial statement" with "interim financial report or annual financial 
statements".
4.	Item 11 of Form 62-104F4 is amended by replacing "interim or annual 
financial statement" with "interim financial report or annual financial 
statements".
5.	This Instrument only applies to periods relating to financial years beginning 
on or after January 1, 2011.
6.	This Instrument comes into force on January 1, 2011.
NATIONAL INSTRUMENT 71-102 CONTINUOUS DISCLOSURE AND OTHER 
EXEMPTIONS RELATING TO FOREIGN ISSUERS
AMENDING INSTRUMENT
(Securities Act)
Made as a rule by the Alberta Securities Commission on September 8, 2010 pursuant 
to sections 223 and 224 of the Securities Act.
Amendment Instrument for 
National Instrument 71-102 Continuous Disclosure and Other Exemptions 
Relating to Foreign Issuers
1. 	National Instrument 71-102 Continuous Disclosure and Other Exemptions 
Relating to Foreign Issuers is amended by this Instrument.
2.	Section 1.1 is amended 
(a)	in the definition of "AIF", by deleting "Form 10-KSB",
(b)	after the definition of "executive officer", by adding the following 
definition:
"financial statements" has the same meaning as in section 1.1 of 
National Instrument 51-102 Continuous Disclosure Obligations;,
(c)	by replacing the definition of "inter-dealer bond broker" with the 
following:
"inter-dealer bond broker" means a person or company that is approved 
by the Investment Industry Regulatory Organization of Canada under its 
Rule 36 Inter-Dealer Bond Brokerage Systems, as amended, and is 
subject to its Rule 36 and its Rule 2100 Inter-Dealer Bond Brokerage 
Systems, as amended;,
(d)	in the definition of "MD&A", by deleting "or Item 303 of Regulation S-
B",
(e)	in the definition of "NI 52-107", by replacing "Acceptable Accounting 
Principles, Auditing Standards and Reporting Currency" with 
"Acceptable Accounting Principles and Auditing Standards", and
(f)	in the definition of "transition year", by adding "a" after "means the 
financial year of".
3.	Section 1.3 is amended by replacing "operating results are" with "financial 
performance is".
4.	Section 4.3 is amended 
(a)	in the preamble, by deleting "its interim financial statements, and 
annual", 
(b)	in paragraph (a), by deleting "interim financial statements, annual",
(c)	in paragraph (b), by deleting "interim financial statements and annual", 
and
(d)	in paragraph (c), by deleting "interim financial statements, annual".
5.	Subparagraph 4.7(2)(b) is amended by deleting ", Form 10-KSB".
6.	Section 4.9 is amended by replacing "results of operations" with "financial 
performance".
7.	Section 4.14 is replaced with the following:
4.14	Business Combinations and Related Party Transactions
Securities legislation requirements relating to business combinations and 
related party transactions in Multilateral Instrument 61-101 Protection of 
Minority Security Holders in Special Transactions do not apply to an 
SEC foreign issuer carrying out a business combination or related party 
transaction if the total number of equity securities of the SEC foreign 
issuer owned, directly or indirectly, by residents of Canada, does not 
exceed 20 per cent, on a diluted basis, of the total number of equity 
securities of the SEC foreign issuer..
8.	Section 5.4 is amended 
(a)	in the preamble, by deleting "its interim financial statements, annual", 
(b)	in paragraph (a), by deleting "interim financial statements, annual", 
and
(c)	in paragraph (b), by deleting "interim financial statements, annual".
9.	Section 5.10 is amended by replacing "results of operations" with "financial 
performance".
10.	Section 5.15 is replaced with the following: 
5.15	Business Combinations and Related Party Transactions
Securities legislation requirements relating to business combinations and 
related party transactions in Multilateral Instrument 61-101 Protection of 
Minority Security Holders in Special Transactions do not apply to a 
designated foreign issuer carrying out a business combination or related 
party transaction..
11.	Part 6 is repealed.
12.	This Instrument only applies to documents required to be prepared, filed, 
delivered or sent under National Instrument 71-102 Continuous Disclosure 
and Other Exemptions Relating to Foreign Issuers for periods relating to 
financial years beginning on or after January 1, 2011.
13.	Despite section 12, an issuer may apply the amendments set out in this 
Instrument to all documents required to be prepared, filed, delivered or sent 
under National Instrument 71-102 Continuous Disclosure and Other 
Exemptions Relating to Foreign Issuers for periods relating to a financial 
year that begins before January 1, 2011 if the immediately preceding 
financial year ends no earlier than December 21, 2010 and if the issuer is 
relying on the exemption in section 5.3 of National Instrument 52-107 
Acceptable Accounting Principles and Auditing Standards.
14.	This Instrument comes into force on January 1, 2011.
Service Alberta
Vital Statistics
Notice of Change of Personal Name
(Change of Name Act)
All Notice of Change of Personal Names for 2010 can be viewed in print versions of the
Alberta Gazette or on QP Source Professional.


All Notice of Change of Personal Names for 2010 can be viewed in print versions of the
Alberta Gazette or on QP Source Professional.


All Notice of Change of Personal Names for 2010 can be viewed in print versions of the
Alberta Gazette or on QP Source Professional.


All Notice of Change of Personal Names for 2010 can be viewed in print versions of the
Alberta Gazette or on QP Source Professional.


All Notice of Change of Personal Names for 2010 can be viewed in print versions of the
Alberta Gazette or on QP Source Professional.


All Notice of Change of Personal Names for 2010 can be viewed in print versions of the
Alberta Gazette or on QP Source Professional.


All Notice of Change of Personal Names for 2010 can be viewed in print versions of the
Alberta Gazette or on QP Source Professional.

Sustainable Resource Development
Alberta Fishery Regulations, 1998
Notice of Variation Order 28-2010
Commercial Fishing Seasons
The close times and quotas set out in Schedule 8 to the Alberta Fishery Regulations in 
respect of the waters listed in the Schedule to this Notice have been varied by 
Variation Order 28-2010 by the Director of Fisheries Management in accordance with 
section 3 of the Alberta Fishery Regulations.
Where fishing with gill nets is permitted during an open season established by the 
Order, the gill net mesh size has been specified in the Order.
Pursuant to Variation Order 28-2010 commercial fishing is permitted in accordance 
with the following schedule.
SCHEDULE 
PART 1
Item - 1 
Column 1 Waters - In respect of: (106) St. Mary Reservoir (8-18-W4) 
a) In respect of St Mary Reservoir  
i)- that portion which is not more than 150 m from the existing shoreline and that is 
north and west of a line drawn from the easternmost point of land in SE24-4-25-W4 
in a northeasterly direction to the southernmost point of land in NW29-4-2-W4; and 
ii)- that portion that is not more than 150 m from the existing shoreline and that is 
south and east of a line drawn for the northernmost point of land in NW20-4-25-W5 
in an southeasterly direction to the point of land in NW13-4-25-W4)
Column 2 Gear - Gill net with a maximum length of 95 m of not less than 140 mm 
mesh
Column 3 Open Time - 08:00 hours December 13, 2010 to 16:00 hours December 
17, 2010
Column 4 Species and Quota - 1) Lake whitefish: 9,050 kg; 2) Walleye: 200 kg; 3) 
Yellow perch: 1 kg; 4) Northern pike: 300 kg; 5) Tullibee: 1 kg; 6) Lake trout: 1 kg.


Column 1 Waters - (b) In respect of all other waters 
Column 2 Gear - Gill net with a maximum length of 95 m of not less than 140 mm 
mesh
Column 3 Open Time - Closed
Column 4 Species and Quota - 1) Lake whitefish: 1 kg; 2) Walleye: 1 kg; 3) Yellow 
perch: 1 kg; 4) Northern pike: 1 kg; 5) Tullibee: 1 kg; 6) Lake trout: 1 kg.
Workers' Compensation Board
2011 Premium Rates 
Sector Index
(Workers' Compensation Act)
Rate 
Group
Industry

Industry Title
2011 
Premium 
Rate
Notes
Sector 1 - Agriculture and Forestry
011500






60201
+
Livestock Auctions/ 
Stockyards
4.84
(ICP Participant)
017100






01700
*
Farming Operations
3.28


01900
*
Apiaries
3.22
(ICP Participant)

01901
+
Greenhouses/Market 
Gardens
3.22
(ICP Participant)

02102

Hatcheries - Commercial
3.28


02109
*
Feed Lots
3.22
(ICP Participant)

04100

Fishing/Fish or Fur Farms
3.22
(ICP Participant)
041100






03100

Logging - Woodlands 
Operations
3.08


03902

Timber Management
3.08

Sector 2 - Mining and Petroleum Development
063201






06100

Mining and Overburden 
Removal
2.02



34101

Cement / Lime Mfg Incl 
Quarrying
2.02

071100






06300

Oil & Gas - Upstream
0.59
(incl. safety assn levy) 
(ICP Participant)

06305

Field Production 
Operators
0.59
(incl. safety assn levy)

06501

Sulphur Process
0.62
(incl. safety assn levy) 

06601

Heavy Oil/Oilsands - 
R & D
0.48
(ICP Participant)

51500

Pipeline Cleaning
0.48
(ICP Participant)

51501

Pipeline Transmission - 
Oil/Gas
0.57
(incl. safety assn levy) 
(exempt from WH&S 
levy)
(ICP Participant)

73702
*
Land/Permit Man 
Services
0.48
(ICP Participant)
071200






06600

Oilsands Operations
0.41


07700

Mine/Refine - Salt
0.41
(ICP Participant)
091100






09600

Drilling - Oil/Gas Wells
2.79
(incl. safety assn levy)

09915

Well Casing Services
2.81
(incl. safety assn levy)
091101




(incl. safety assn levy)

09903

Well Servicing with 
Service Rigs
2.03

091200




(incl. safety assn levy)

09200

Seismic Survey
3.46
(ICP Participant)
091908




(incl. safety assn levy)

09911

Oilfield Downhole 
Services
1.69


09921

Oilfield Svces - 
Christmas Tree
1.69

092101






09201

Drilling - Shot Hole
4.14
(incl. safety assn levy)  
(ICP Participant)

09904

Drilling - Rathole/Rig 
Anchor
4.13
(incl. safety assn levy)

42103

Drilling - 
Horizontal/Angular
4.01
(incl. safety assn levy)
(ICP Participant)

42130

Drilling - Water 
Well/Deep Core
4.02


42150

Procuring Soil Samples
3.94
(ICP Participant)
Sector 3 - Manufacturing, Processing and Packaging
101100






01103

Poultry Loading Services
4.75


10100

Meat Processing
4.67
(ICP Participant)

10104

Rendering Plants
4.67
(ICP Participant)
104100






10500

Dairy / Fruit Juice 
Processing
2.15
(ICP Participant)

13500

Vegetable Oil / Beet 
Sugar Processing
2.19


37402

Medicine/Vitamins Mfg
2.19

105305






02101

Seed Cleaning Plants
1.38
(exempt from WH&S 
levy) (ICP Participant)

12301

Feed Mills
1.38
(exempt from WH&S 
levy) (ICP Participant)

12400

Flour Mills
1.40
(exempt from WH&S 
levy)

13900

Malt Mfg
1.42
(ICP Participant)
105306






12304

Forage / Peat Moss 
Processing
5.18

107200






12900

Bakery / Pasta Mfg
2.08


13100

Food Process - Misc
2.04
(ICP Participant)

13905

Vegetables 
Process/Grade
2.08


111100






14100

Soft Drinks/Water/Ice - 
Mfg
3.03

113100






14300

Liquor/Wine - Mfg
1.28
(ICP Participant)

14500

Breweries
1.30

169903






37301

Plastic Products / Metal 
Extrusion Mfg
1.99

249901






21300

Rope/Carpet - 
Mfg/Repair
0.75
(ICP Participant)

22901

Drapes/Linens - 
Mfg/Repair/Inst
0.77


24900

Clothing and Leather 
Goods Mfg
0.75
(ICP Participant)
251200






25100

Sawmills/Planing Mills
2.58


25900

Posts - Peel/Point
2.53
(ICP Participant)

25901

Treating of Timber
2.58

254902






25401

Wood Products - Mfg
2.78


42147

Finishing Carpentry
2.83
(incl. safety assn levy)
261200






26101

Furniture - Mfg/Repair
2.78
(ICP Participant)
271100






27102

Pulp Mills
1.25

271401






27103

Panelboard - Mfg
1.33

273100






27300

Cardboard 
Box/Tubing/Bag - Mfg
1.54



279200  






16900

Mfg Rubber 
Stamps/Stencils/Vinyl 
Products
0.43
(ICP Participant)

33902

Electrical Components - 
Mfg
0.43
(ICP Participant)

38100

Instrumentation - Mfg
0.43
(ICP Participant)

38200

Jewelry - Mfg
0.43
(ICP Participant)

38201
*
Lapidary Services
0.43
(ICP Participant)

39300

Sporting 
Equipment/Brooms - Mfg
0.43
(ICP Participant)

69903

Pottery - Mfg
0.43


89916

Taxidermists
0.43
(ICP Participant)
281901






27402
+
Electronic and 
Photographic Printing
0.79
(ICP Participant)

28600

Printing/Book Binding
0.81


28900
+
Publishing
0.81


86202
+
Newspaper/Flyer 
Distribution
0.79
(ICP Participant)
291200






29102

Foundries, Iron & Steel
5.93


62700

Scrap/Salvage Dealers
5.83
(ICP Participant)
292100






29200

Steel Pipe Mfg
1.69


62500

Steel Svce Centre - No 
Salvage
1.74
(incl. safety assn levy) 
 (ICP Participant)
303900






26401

Metal Furniture Mfg
2.09
 (ICP Participant)

29100

Steel Mfg - Exclude 
Foundries
2.13
 

30100

Steel/Metal Fabrication
2.21
(incl. safety assn levy) 
(ICP Participant)

30407

Coating / Heat Treating 
Manufactured Products
2.09
 (ICP Participant)

33606

Industrial Electric 
Equipment - Mfg
2.09
 (ICP Participant)

89401

Welding
2.16
(incl. safety assn levy)
304900






30412

Sheet Metal Shops
1.68


30700

Heat/Cooling Equipment 
Mfg
1.65
(ICP Participant)

33602

Switchboard/Electrical 
Panel - Mfg
1.68

308101






30403

Metal/Porcelain Prod. - 
Coating
1.32
(ICP Participant)

30801

Machining
1.35

351100






16901

Tires/Rubber Products - 
Mfg
2.26
 

27200

Asphalt Roofing Products 
- Mfg
2.26
 

34500

Gypsum / Clay Products 
- Mfg
2.22
(ICP Participant)

35401

Fibreglass Insulation - 
Mfg
2.22
(ICP Participant)
354900






29700

Foundry - Non Ferous
3.15


34700

Concrete Products Mfg
3.15


38500

Fibreglass / Artificial 
Stone Products - Mfg
3.09
(ICP Participant)
355100




(incl. safety assn levy)

34800

Transit Mix Operations
3.24

371100






36500

Refine - Crude/Used Oil
0.84
(incl. safety assn levy)
(ICP Participant)

37801

Petrochemicals - Mfg
0.74
(ICP Participant)


397100






28603

Signs/Advertising 
Displays - Mfg
1.06
(ICP Participant)

39901

Picture Frame, Case, 
Casket - Mfg
1.08


86201
*
Window/Store Display Ad 
Services
1.08

397101






22101

Awnings/Tents/Tarps - 
Mfg/Repair
1.41
(ICP Participant)

39701

Outdoor Advertising
1.41
(ICP Participant)
579900






16902

Industrial Belting - 
Install/Svce
1.16


62304

Compressors/Power Unit 
- Mfg
1.16

Sector 5 - Construction and Construction Trade Services
411901






06304

Oil Field 
Maint/Construction
1.80
(incl. safety assn levy)

40400

Construction - Industrial
1.74
(incl. safety assn levy)

42105

Erect - Sheet/Metal 
Structures
1.74
(incl. safety assn levy)

42106

Erect - Structural Steel
1.74
(incl. safety assn levy)

42109

Heavy Machine/Equip - 
Install/Svce
1.74
(incl. safety assn levy)

42129

Industrial Plant 
Maintenance
1.74
(incl. safety assn levy)

42156

Erect/Dismantle - 
Storage Tanks
1.74
(incl. safety assn levy)

42161

Erect - Precast Concrete
1.74
(incl. safety assn levy)

42184

Mechanical Insulation - 
Install/Svce
1.74
(incl. safety assn levy)

89928

Rent/Erect - 
Scaffold/Cranes
1.74
(incl. safety assn levy)

411905




(incl. safety assn levy)

40405

Residential General 
Contractor
2.03

421501






01904

Nurseries - Tree/Shrub
2.09
 (ICP Participant)

01905

Sod Growers
2.12
 

02100

Landscaping
2.16
(incl. safety assn levy)

02103

Lawn Maintenance
2.09
 (ICP Participant)

02105

Feed Lot/Corral Cleaning
2.09
 (ICP Participant)

02200

Right-of-Way 
Maintenance
2.16
(incl. safety assn levy)

40602

Paving/Surfacing
2.18
(incl. safety assn levy)

40604

Mobile Equipment 
Operation
2.18
(incl. safety assn levy)

40901

Power / Phone Line - 
Construct/Remove
2.12
(incl. safety assn levy)
(ICP Participant)

40905

Pipeline Construction
2.12
(incl. safety assn levy)
(ICP Participant)
422902




(incl. safety assn levy)

40401

Construction Trades 
Services - NEC
6.07


42143

Framing Contractor - 
Const.
6.07

423100






42102

Brick / Masonry 
Contracting
3.84
(incl. safety assn levy)

42104

Concrete Construction
3.86
(incl. safety assn levy)

42158

Refractory Linings - 
Sell/Install
3.77


42159

Caisson Operations
3.77
(incl. safety assn levy) 
(ICP Participant)
423300




(incl. safety assn levy)

30302

Overhead Doors - 
Install/Repair
2.34



42121

Doors/Windows - 
Mfg/Install
2.34

423500




(incl. safety assn levy)

42118

Roofing
5.85


42151

Siding/Eavestrough - 
Fab./Inst.
5.85

426100






31507

Dust Suppression 
Systems
1.66
 (ICP Participant)

31508

Overhead Cranes - 
Service Only
1.72
(incl. safety assn levy)

42110

Elevators/Escalators - 
Svce/Install
1.72
(incl. safety assn levy)

42117

Heating Systems - 
Fab/Install
1.72
(incl. safety assn levy)

42122

Mechanical Contracting
1.72
(incl. safety assn levy)
(ICP Participant)

42124

Electric Wiring
1.72
(incl. safety assn levy)

42128

TV/Radio Antennae 
Installation
1.69
 

42144

Fire Sprinklers - 
Install/Svce
1.69
(incl. safety assn levy)
(ICP Participant)

89600

Refrigeration Equip- 
Sales/Svce
1.72
(incl. safety assn levy)

89605

Service Station Equip - 
Sales/Svce
1.69
(incl. safety assn levy)
(ICP Participant)
427200




(incl. safety assn levy)

42135

Drywall/Lath/Plaster/Stuc
co/etc
3.78


42141

Acoustic Materials- 
Sell/Install
3.78

427401




(incl. safety assn levy)

42133

Cabinets/Counters - 
Asmb/Install
2.16

427501




(incl. safety assn levy)

42111

Painting/Decorating
2.90


42120

Sand Blasting
2.90


42139

Industrial Coating 
Services
2.90

427800




(incl. safety assn levy)

42113

Tile/Terrazzo - 
Sell/Install
2.80


42125

Floor Coverings - 
Sell/Install
2.80

429201






31501

Light Metal Products- 
Asmb/Install
0.63


35301

Monument/Tombstone 
Dealers  
0.62
(ICP Participant)

42131

Vacuum Systems - 
Asmb/Install
0.62
(ICP Participant)

42160

Electronic Equipment - 
Sell/Svce
0.63

429800




(incl. safety assn levy)

86911

Staffing Services - 
Labour
2.84

429915






06306

Vacuum Removal - 
Wet/Dry Waste
2.74
(incl. safety assn levy)

09902

Cleaning Svces - Mobile 
Pressure
2.65
 

09927

Oilfield Services - Sump 
Pit
2.74
(incl. safety assn levy)
429930






40907

Power Poles - 
Test/Preserve
0.97
(ICP Participant)

51502

NDT Services Incl Visual 
Inspect
1.06
(incl. safety assn levy) 
(exempt from WH&S 
levy)

51503

Oil/Gas Meters - 
Inspect/Test
0.94
(exempt from WH&S 
levy) (ICP Participant)

51504

Cathodic Protection 
Service
0.97
(incl. safety assn levy) 
(exempt from WH&S 
levy)

51506

Quality Control Svces - 
Construct
0.99
 

86413

Test - Heat/Air Condition 
Systems
0.97
(ICP Participant)

86922
*
Inspection Services- 
Visual, NEC
0.97
(ICP Participant)
775909






86401

Survey - Land/General
0.94
(ICP Participant)
Sector 6 - Transportation, Communication and Utilities
451100




(exempt from WH&S 
levy)

50100

Air Svce - Scheduled 
Commercial
1.51


50104

Air Service - Regular 
and Charter
1.48
(ICP Participant)

50107

Helicopter Service
1.48
(ICP Participant)

50200

Aircraft - Ground 
Support Svces
1.51


50203

Flight Operation - 
Miscellaneous
1.48
(ICP Participant)
453100




(exempt from WH&S 
levy)

50607

Railway Transportation 
Service
1.24
(ICP Participant)
456100






42155

Move Buildings
4.23
(incl. safety assn levy)

50701

Trucking Service - 
Specialized
4.08
(incl. safety assn levy) 
(exempt from WH&S 
levy) (ICP Participant)

50720

Trucking Service - 
Oilfield
4.15
(incl. safety assn levy) 
(exempt from WH&S 
levy)
(ICP Participant)
456102




(incl. safety assn levy) 
(exempt from WH&S 
levy) (ICP Participant)

50714

Trucking Service - 
General
4.38

457200






50800

Bus Lines
2.86
(exempt from WH&S 
levy)

50802

Bus Depots
2.91
 (ICP Participant)

51200

Taxi Cabs/Limousine 
Service
2.91
 (ICP Participant)
457300






50801

Bus - School
2.47

479901






51705

Packing/Crating - 
Custom
2.15
(ICP Participant)

52700

Warehousing - Public
2.19

481300






54300

Radio/TV Stations
0.61
(exempt from WH&S 
levy)  (ICP Participant)

85100

Movie Theatres
0.64
 

85907
*
Film Production Including 
Performers
0.64
 

85934
*
Alliance Theatre Trust 
Funds
0.64
 
482102




(exempt from WH&S 
levy)

54301

Closed Circuit 
TV/Cablevision
0.32


54501

Telecommunication 
Systems
0.31
(ICP Participant)
491100






57200

Utility - Electric
0.46

492101






57400

Utility - Natural Gas
0.94

499900






27400

Recycle/Salvage/Reclai
m - Waste
2.87
 

57901

Garbage 
Collection/Disposal
2.96
(incl. safety assn levy)

65402

Towing Auto Vehicles
2.87
 
Sector 8 - Wholesale and Retail
563100






25403

Home Improvement 
Centres
1.66


62908

Garden Supply Centre
1.63
(ICP Participant)
571100






62200

Farm Implement Dealers
1.54
(ICP Participant)
571105






62302

Machinery/Equip NEC - 
Sales/Svce
1.06
(incl. safety assn levy)

86905

Safety Equipment - 
Sale/Rental
1.04
 
572100






62201

Mobile Equipment 
Dealers
1.52

572102






89910

Industrial/Oilfield Equip - 
Rent
0.96







572203






37902

Chemical Products - 
Pckg/Dist
0.65
(ICP Participant)

62303

Industrial Supply Stores
0.66

601100






63100

Food/Convenience 
Stores
1.56


63103

Home 
Provisioner/Butcher 
Shops
1.56


63105

Liquor/Wine/Beer Sales 
Outlets
1.56


65406

Gas Bar / Car Wash - No 
Auto Service
1.56


69916

Wholesale Food 
Distribution
1.56


614101






62903

Sales Operations, NEC
0.42
(ICP Participant)

66900

Clothing and Shoe 
Stores
0.43


68100

Drug Stores
0.43


69904

Retail Specialty Stores
0.43


89100
*
Travelling Sales/Mfg 
Agents
0.43

621102






33901

Medical Equipment - 
Sales/Svce
0.23


62300

Office Equipment - 
Sales/Svce
0.23


67602

Entertainment Equip - 
Sales/Svce
0.23

631100






65600

Auto Dealers
0.90

632901






69912

Trailers Sale/Rental Incl 
Svce
1.26
(ICP Participant)

69915

Sport Vehicles - 
Sale/Svce
1.28


89922

Industrial Camp Trailers - 
Rental
1.28

633104






60800

Bulk Petroleum Dealers
1.64
(ICP Participant)

69300

Propane Dealers
1.66

635100






65400

Service Stations
1.60
(ICP Participant)

65808

Automotive Repair / 
Wrecking
1.63

635200






65800

Automobile Body Repairs
1.32
(ICP Participant)


641100






64200

Department/General 
Stores
1.04


67300

Hardware/Auto Parts 
Stores/etc
1.04


67601

Furniture Stores
1.03
(ICP Participant)

67604

Appliances - Sale & 
Svce
1.03
(ICP Participant)

69200

Florists, Wholesale and 
Retail
1.04


69901

Auctions - NEC
1.03
(ICP Participant)

69914

Pet/Seed/Feed Stores
1.04


86909

Inventory Services
1.04


89908

Small Equipment / 
Appliances - Rental / 
Svc
1.04

661100






62900

Wholesaling - NEC
0.86

671100




(exempt from WH&S 
levy)

52400

Grain/Seed Handling 
Operations
1.45

Sector 10 - Municipal Government, Education and Health Services
813100




(exempt from WH&S 
levy)

86930
*
Federal Gov't 
Employment Develop
0.06

835104






36502

Hazardous Waste - 
Remove / Treat
1.34
(incl. safety assn levy)

57601

Irrigation/Drainage 
District
1.26
 

57602

Utility - Water
1.26
 

82712
*
Fire Protection Co-
operatives
1.24
(ICP Participant)

95102

Municipal Districts
1.27
(incl. safety assn levy) 
(ICP Participant)
835105






95105
*
First Nations Operations
0.66
(exempt from WH&S 
levy)

95108

Operate - Metis 
Settlements
0.68
 
835106






95100

Villages
1.27
(incl. safety assn levy) 
(ICP Participant)

95101

Towns
1.27
(incl. safety assn levy) 
(ICP Participant)

95104

Cities
1.26
(incl. safety assn levy) 
(ICP Participant)
851109






80102

School Boards
0.83


80105

Schools - Independent
0.82
(ICP Participant)

80106

Kindergartens
0.83


89923

Schools - Driving/Testing
0.82
(ICP Participant)
853100






80103

Colleges
0.34


80301

Specialty Schools - 
Professional / Personal
0.33
(ICP Participant)

80311

Institutes of Technology
0.34


80500

Universities
0.34


80700

Library Boards
0.33
(ICP Participant)

80701
*
Museums & Art Galleries
0.33
(ICP Participant)

86927

Safety/First Aid Training
0.34

861100






82100

Health Care Svcs - 
Alberta Health Services 
(AHS)
0.82
(ICP Participant)

82705

Health Care Svcs - 
Covenant Health
0.89
(ICP Participant)

82710

Health Care Svcs - 
Other Health Providers
0.91


862100






82704

Home Support Services
1.62


82800

Seniors Supportive 
Living
1.69
(incl. safety assn levy)

82808

Continuing Care 
Facilities
1.69
(incl. safety assn levy)
864100






82801

Day Homes/Day Care 
Centres
0.80


82812

Play Schools
0.79
(ICP Participant)
864700






82806
*
Rehabilitation Svces for 
Disabled
1.47

864900






85909

Friendship/Cultural 
Centres
0.73
(ICP Participant)

89925
*
Social/Community 
Support Svce
0.74

Sector 11 - Provincial Government
820000






93200

AGPS
0.51

Sector 12 - Business, Personal, and Professional Services
759900






87500

Manufactured Home 
Parks
0.85
(ICP Participant)

89702

Property / Hostels 
Management
0.86

771201






52705

Document 
Storage/Exchange
0.21


70200
*
Banks/Financial Services
0.20
(exempt from WH&S 
levy)

73500
*
Real Estate 
Dealers/Land Develop
0.21
 

73501
*
Insurance Companies
0.21
 

85925
+
Travel Agency/Motor 
Association
0.21
 

86200
*
Advertising Agencies
0.21
 

86600
*
Legal Services
0.21
 

86901
+
Business Svcs - NEC
0.21
 

86902
*
Consultant - 
Management
0.21
 

86906

Staffing Svcs - 
Clerical/Professional
0.21


86920

Personnel Recruitment 
Agencies
0.21


86921
*
Administer Out of 
Province Ops
0.21
 

89101
*
Profession / Trade / 
Charitable Associations
0.21
 

93109

Boards, Agencies, 
Comm (compul)
0.21
 

93113
*
Boards, Agencies, 
Comm (B/A)
0.21
 
775200






09900

Mud Logging Services
0.32
(incl. safety assn levy)

86400

Engineering
0.21
 

86403
*
Research/Material 
Testing Labs
0.21
 

86405

Geophysical Surveys 
Excl Seismic
0.21
 

86408

Waterfowl Preservation
0.20
 (ICP Participant)

86410

Map Making
0.20
 (ICP Participant)

86414
*
Geological / 
Environmental 
Consulting
0.21
 

86913
*
Architects, Drafting and 
Design Svcs
0.21
 

89927

Survey - Archaeological
0.20
 (ICP Participant)


779104






89902

Security 
Services/Industrial 
Patrols
1.15
(exempt from WH&S 
levy)

89913

Commissionaires and 
Armored Car Svcs
1.19
 

89924

Investigative Services
1.17
(ICP Participant)
863500






02104

Animal Health Services
0.36


82500
*
Private Medical / 
Physiotherapy Centres
0.36


82700

Mfg Health Related 
Products
0.36


82701
*
Health/Allied Service - 
Misc
0.36

921401






87505

Catering - Industrial 
Camps
2.52

965301






85900
*
Golf Clubs/Ranges
0.92
 (ICP Participant)

85904

Ski Resorts/Gondolas
0.93
 

87501

Restaurants and 
Catering
0.93
 

87503

Hotels/Convention 
Centres
0.97
(incl. safety assn levy)

87600

Outdoor Sports and 
Recreation
0.93
 

87603

Youth/Religious Camps
0.92
 (ICP Participant)
969905






02116

Animal Shelters/Pounds
0.86
(ICP Participant)

02117
*
Kennels/Pet Grooming
0.87


51701

Parking 
Facilities/Storage 
Garages
0.87


80703
+
Zoos/Game Farms
0.86
(ICP Participant)


85300
*
Bowling Alleys/Billiard 
Parlours
0.86
(ICP Participant)

85901
*
Skating/Curling Rinks, 
Comm Assn
0.86
(ICP Participant)

85916

Casinos/Dance Halls
0.87


85919

Arenas/Stadiums - 
Operation of
0.87


85922

Arcades
0.86
(ICP Participant)

87508
*
Private Clubs
0.86
(ICP Participant)

89901

Exhibition Associations
0.86
(ICP Participant)

89907

YMCA/YWCA, Racquet 
Facilities
0.87

971300






87200

Beauty/Barber Shops 
and Schools
0.71

972101






87400

Laundries - Commercial
1.49


87401

Dry Cleaners
1.49


87402

Laundromats - Coin 
Operated
1.46
(ICP Participant)
981102






83100
*
Churches/Religious 
Orders
0.51
(ICP Participant)

87700

Funeral Services and 
Cemeteries
0.51
(ICP Participant)
995302






87300
*
Domestic Help - 
Homeowner Only
1.50


89701

Janitorial and Maid 
Services
1.50


89703

Exterior High Rise 
Window Cleaning
1.50


89704

Fumigating
1.50


89705

Furnace Cleaning 
Services
1.47
(ICP Participant)

ADVERTISEMENTS
Notice of Application for Private Bill
Amendment to Alberta Association of Municipal Districts and Counties 
Amendment Act, 2011
Notice is hereby given that petitions will be submitted by Heather A. Barnhouse to 
the Lieutenant Governor and the Legislative Assembly of the Province of Alberta at 
its next session for the passage of a Bill that modernizes the Alberta Association of 
Municipal Districts and Counties Act, S.A. 1923, c. 67, to reflect the current practice 
of the Association.
Any persons whose rights or property are materially affected by the proposed 
legislation may contact the Legislative Assembly in writing no later than the 15th day 
following the opening day of session should they wish to make a representation 
relevant to this application.  Correspondence should be addressed to the Office of the 
Parliamentary Counsel, 800 Legislature Annex, 9718 - 107 Street, Edmonton, 
Alberta, T5K 1E4, Telephone (780) 422-4837.
Dated at Edmonton, Alberta on December 17, 2010.
By its Solicitor
Heather A. Barnhouse
Fraser Milner Casgrain LLP
Barristers and Solicitors
2900, 10180 - 101 Street
Edmonton, Alberta, T5J 3V5
Notice of Certificate of Intent to Dissolve
(Business Corporations Act)
Notice is hereby given that a Certificate of Intent to Dissolve was issued to Morrison 
Land Surveys Ltd. on November 23, 2010.
Dated at Calgary, Alberta on December 7, 2010.
James W. Dunphy, Barrister & Solicitor.
Public Sale of Land
(Municipal Government Act)
Town of Oyen
Notice is hereby given that under the provisions of the Municipal Government Act, 
the Town of Oyen will offer for sale, by public auction, in the Town of Oyen Council 
Chambers, Oyen, Alberta, on Tuesday, February 15, 2011, at 2:00 p.m., the following 
lands:
Lot
Block
Plan
Linc
Address
17-19
2
4490AR
041224680+1
113 Railway 
Avenue East
20
2
4490AR
0019271899
107 Railway 
Avenue East
Each parcel will be offered for sale subject to a reserve bid and to the reservations and 
conditions contained in the existing Certificate of Title.
The Town of Oyen may, after the public auction, become the owner of any parcel of 
land not sold at the public auction.
Terms: Cash, certified cheque, or bank draft at the time of sale.
Redemption may be affected by payment of all arrears of taxes and costs at any time 
prior to the sale.
Dated at Oyen, Alberta, December 9, 2010.
Debbie Ross, Acting Municipal Administrator.
_______________
Town of Taber
Notice is hereby given that under the provisions of the Municipal Government Act, 
the Town of Taber will offer for sale, by public auction, in the Council Chambers, 
Town Administration Building, located at 4900 A-50 Street, Taber, Alberta, on 
Monday, February 14, 2011 at 10:00 a.m., the following lands:
Lot
Block
Plan
C of T
W 1/2 of 27, all of 28 & 29, E 1/2 of 30
20
6390L
941066329
11 & 12
33
4348R
071265179
33 & 34
11
4348R
041131618
Each parcel will be offered for sale subject to a reserve bid and to the reservations and 
conditions contained in the existing Certificate of Title.
The Town of Taber may, after the public auction, become the owner of any parcel of 
land not sold at the public auction.
Terms: 10% cash deposit, balance within forty-five (45) working days.
Redemption may be affected by payment of all arrears of taxes and costs at any time 
prior to the sale.
Dated at Taber, Alberta, December 6, 2010.
Gordon Frank, CLGM 
Chief Administrative Officer.
______________
Village of Donalda
Notice is hereby given that under the provisions of the Municipal Government Act, 
the Village of Donalda will offer for sale, by public auction, at the Village Office, 
5001 Main Street, Donalda, Alberta, on Friday, February 25, 2011, at 11 a.m., the 
following lands:
Lot
Block
Plan
31
2
5965AE
26 & 27
3
5965AE
28 & 29
3
5965AE
4
5
5965AE
10
5
5965AE
18-20
6
5965AE
3
B
85NY
Each parcel will be offered for sale subject to a reserve bid and to the reservations and 
conditions contained in the existing Certificate of Title.
The Village of Donalda may, after the public auction, become the owner of any parcel 
of land not sold at the public auction.
Terms: Cash or Certified Cheque
Redemption may be affected by payment of all arrears of taxes and costs at any time 
prior to the sale.
Dated at Donalda, Alberta, December 1, 2010.
Peter Simons, CAO.







NOTICE TO ADVERTISERS
The Alberta Gazette is issued twice monthly, on the 15th and last day.
Notices and advertisements must be received ten full working days before the 
date of the issue in which the notices are to appear. Submissions received after 
that date will appear in the next regular issue.
Notices and advertisements should be typed or written legibly and on a sheet separate 
from the covering letter. An electronic submission by email or disk is preferred. 
Email submissions may be sent to the Editor of The Alberta Gazette at 
albertagazette@gov.ab.ca. The number of insertions required should be specified and 
the names of all signing officers typed or printed. Please include name and complete 
contact information of the individual submitting the notice or advertisement.
Proof of Publication: Statutory Declaration is available upon request.
A copy of the page containing the notice or advertisement will be mailed to each 
advertiser without charge.
The dates for publication of Tax Sale Notices in The Alberta Gazette are as follows:
 
Issue of
Earliest date on which 
sale may be held
January 15
February 25
January 31
March 13


February 15
March 28
February 28
April 10


March 15
April 25
March 31
May 11


April 15
May 26
April 30
June 10


May 14
June 24
May 31
July 11


June 15
July 26
June 30
August 10
The charges to be paid for the publication of notices, advertisements and documents 
in The Alberta Gazette are:
Notices, advertisements and documents that are 5 or fewer pages	$20.00
Notices, advertisements and documents that are more than 5 pages	$30.00
Please add 5% GST to the above prices (registration number R124072513).


PUBLICATIONS
Annual Subscription (24 issues) consisting of:
Part I/Part II, and annual index - Print version	$150.00
Part I/Part II, and annual index - Electronic version	$75.00
Alternatives:
Single issue (Part I and Part II)	$10.00
Annual Index to Part I or Part II	$5.00
Alberta Gazette Bound Part I	$140.00
Alberta Gazette Bound Regulations	$92.00
Please note: Shipping and handling charges apply for orders outside of Alberta.
The following shipping and handling charges apply for the Alberta Gazette:
Annual Subscription - Print version	$40.00
Individual Gazette Publications	$6.00 for orders $19.99 and under
Individual Gazette Publications	$10.00 for orders $20.00 and over
Please add 5% GST to the above prices (registration number R124072513).

Copies of Alberta legislation and select government publications are available from:
Alberta Queen's Printer 
5th Floor, Park Plaza 
10611 - 98 Avenue 
Edmonton, Alberta  T5K 2P7
Phone: 780-427-4952 
Fax: 780-452-0668
(Toll free in Alberta by first dialing 310-0000)
qp@gov.ab.ca
www.qp.alberta.ca
Cheques or money orders (Canadian funds only) should be made payable to the 
Minister of Finance and Enterprise. Payment is also accepted by Visa, MasterCard or 
American Express. No orders will be processed without payment.




THE ALBERTA GAZETTE, PART I, DECEMBER 31, 2010

- 1433 -

THE ALBERTA GAZETTE, PART I, AUGUST 15, 2005
- 1431 -