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, 2011. The report, dated October 25, 2011, serves to furnish Sarbanes-Oxley Act Section 302 certifications regarding the quarterly report filed separately on the same date.
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 legal certifications and does not include the financial statements or management discussion referenced in the certifications.
Material Changes
The filing text does not provide information on material changes versus the prior comparable period. The certifications state that the registrants have disclosed any changes in internal control over financial reporting in the separate quarterly report, but no specific operational or financial changes are detailed in this document.
Guidance, Outlook, and Risks
Management Commentary: The Chief Executive Officer (Frederic J. Green) and Chief Financial Officer (Kathryn B. McQuade) certify that the separate quarterly report fairly presents the financial condition and results of operations. They confirm that disclosure controls and procedures were evaluated and found effective as of the end of the period.
Risks and Contingencies: The certifications state that no significant deficiencies, material weaknesses in internal controls, or fraud involving management were disclosed to auditors or the audit committee. No specific business risks or outlook guidance are included in this text.
Investor Verification Checklist
- Verify the separate quarterly report filed on October 25, 2011, for actual revenue, earnings, and cash flow data.
- Confirm the effectiveness of disclosure controls and procedures as certified by the CEO and CFO.
- Review the separate filing for any disclosed changes in internal control over financial reporting.
- Check for any material weaknesses or fraud disclosures in the full quarterly report, as none were noted in this certification summary.