National Instrument 52-109 Certification of Disclosure in Issuers' Annual and Interim Filings
Part 5 Certification of Interim Filings
Section 5.4

Alternative Form of Interim Certificate For First Financial Period After Certain Reverse Takeovers

Despite subsection 5.2(1), an issuer may file an interim certificate in Form 52-109F2 – IPO/RTO for the first interim period that ends after the completion of a reverse takeover if

(a) the issuer is the reverse takeover acquiree in the reverse takeover;

(b) the reverse takeover acquirer was not a reporting issuer immediately before the reverse takeover; and

(c) the first financial period that ends after the completion of the reverse takeover is an interim period.