Business Context and Reporting Period
This Form 6-K filing by Canadian Pacific Railway Limited and Canadian Pacific Railway Company covers the period ended March 31, 2015. The report, dated April 21, 2015, serves to furnish certifications required under Section 302 of the Sarbanes-Oxley Act of 2002 in connection with the registrants' quarterly report.
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 separate quarterly report filed concurrently.
Material Changes
The filing text does not provide information regarding material changes in financial performance or position compared to prior periods. The certifications state that management has reviewed the quarterly report and found no material omissions or untrue statements, but specific comparative metrics are absent from this document.
Guidance, Outlook, and Risks
Management Commentary: CEO E. Hunter Harrison and CFO Bart W. Demosky certified that the financial statements fairly present the registrants' financial condition and results of operations. They confirmed the establishment and maintenance of disclosure controls and internal controls over financial reporting.
Risks and Contingencies: The certifications explicitly state that management has disclosed to auditors and the audit committee any significant deficiencies, material weaknesses, or fraud involving management that could affect financial reporting. No specific operational risks or unusual items are detailed in this text.
Investor Verification Checklist
- Verify the specific financial results (revenue, net income, cash flow) in the separate quarterly report referenced but not included in this text.
- Confirm the effectiveness of internal controls over financial reporting as certified by the CEO and CFO.
- Review the separate Form 6-K filed on the same date for the actual financial statements and management discussion.
- Check for any subsequent filings regarding material weaknesses or fraud disclosures mentioned in the certifications.