Business Context and Reporting Period
This Form 6-K filing by Canadian Pacific Railway Limited and Canadian Pacific Railway Company covers the period ended September 30, 2012. The report, dated October 24, 2012, 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 on material changes versus prior periods. The certifications state that management has reviewed the quarterly report and found no untrue statements of material fact, but specific operational or financial variances are not detailed in this document.
Guidance, Outlook, and Risks
Management Commentary: CEO E. Hunter Harrison and CFO Kathryn B. McQuade certified that the financial statements fairly present the financial condition, results of operations, and cash flows for the period. They also confirmed the design and evaluation of disclosure controls and internal controls over financial reporting.
Risks and Contingencies: The certifications state that management has disclosed to auditors and the audit committee any significant deficiencies, material weaknesses, or fraud involving management. The text does not explicitly list specific operational risks or contingencies beyond these standard compliance affirmations.
Investor Verification Checklist
- Verify the specific financial results (revenue, net income, cash flow) in the separate quarterly report referenced in this filing, as this document contains no numerical data.
- 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 quarterly financial statements and management discussion.
- Check for any subsequent filings regarding the "significant deficiencies" or "material weaknesses" mentioned in the certification language.