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, 2012. The report was filed on April 20, 2012, and 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 legal certifications regarding the accuracy of the separate quarterly report filed concurrently.
Material Changes
The filing text does not provide information on material changes versus the prior comparable period. It only certifies that the separate quarterly report fairly presents the financial condition and results of operations.
Guidance, Outlook, and Risks
Management Commentary: The Chief Executive Officer (Frederic J. Green) and Chief Financial Officer (Kathryn B. McQuade) certified that the quarterly report does not contain untrue statements of material fact and fairly presents the financial condition.
Internal Controls: Management certified that disclosure controls and procedures were effective as of the end of the period. They further stated that no changes in internal control over financial reporting occurred during the most recent fiscal quarter that materially affected, or were reasonably likely to materially affect, such controls.
Risks and Contingencies: The certifications confirm that no significant deficiencies, material weaknesses, or fraud involving management were disclosed to auditors or the audit committee.
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 as stated in the certifications.
- Review the separate Form 6-K or Form 40-F for detailed segment performance and operational metrics.
- Check for any subsequent filings regarding the March 31, 2012 period for updated guidance or risk factors.