Business Context and Reporting Period
This Form 6-K filing by Canadian Pacific Railway Limited and Canadian Pacific Railway Company was submitted on April 23, 2009. The report serves to furnish certifications required under Section 302 of the Sarbanes-Oxley Act of 2002 in connection with the registrants' quarterly report for the period ended March 31, 2009.
Key Financial Metrics
The provided filing text contains no specific financial data. It does not disclose revenue, profit, cash flow, margins, debt, or liquidity figures. The document is limited to executive certifications regarding the accuracy of the financial statements contained in a separate quarterly report.
Material Changes
The filing text does not provide data to compare current performance against prior periods. Consequently, no material changes in financial results or operational metrics can be summarized from this specific document.
Guidance, Outlook, and Management Commentary
Management Certifications: The Chief Executive Officer (Frederic J. Green) and Chief Financial Officer (Kathryn B. McQuade) have certified that:
- The quarterly report does not contain untrue statements of material fact or omit material facts.
- Financial statements fairly present the financial condition, results of operations, and cash flows.
- Disclosure controls and procedures are effective as of the end of the period.
- No significant deficiencies or material weaknesses in internal control over financial reporting were identified.
- No fraud involving management or employees with significant roles in internal controls was disclosed.
Outlook and Risks: The text does not contain forward-looking guidance, specific risk factors, or commentary on unusual items.
Investor Verification Checklist
- Verify the actual financial results (revenue, net income, cash flow) in the separate quarterly report referenced in this filing.
- Confirm the effectiveness of internal controls as certified by management for the quarter ended March 31, 2009.
- Review the separate Form 6-K or Form 40-F for detailed operational metrics and segment performance.
- Check for any subsequent filings that may update the financial condition or disclose new material weaknesses.