Date: | January 13, 2011 Shaw Communications Inc. |
By: |
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/s/ Steve Wilson
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Sr. V.P., Chief Financial Officer |
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Shaw Communications Inc. |
1. | I have reviewed the interim financial statements and interim MD&A (together, the interim
filings) of Shaw Communications Inc. (the issuer), for the interim period ending November
30, 2010. |
2. | Based on my knowledge, having exercised reasonable diligence, the interim filings do not
contain any untrue statement of a material fact or omit to state a material fact required to
be stated or that is necessary to make a statement not misleading in light of the
circumstances under which it was made, with respect to the period covered by the interim
filings. |
3. | Based on my knowledge, having exercised reasonable diligence, the interim financial
statements together with the other financial information included in the interim filings
fairly present in all material respects the financial condition, results of operations and
cash flows of the issuer, as of the date of and for the periods presented in the interim
filings. |
4. | The issuers other certifying officer(s) and I are responsible for establishing and
maintaining disclosure controls and procedures (DC&P) and internal control over financial
reporting (ICFR), as those terms are defined in National Instrument 52-109 Certification of
Disclosure in Issuers Annual and Interim Filings, for the issuer. |
5. | Subject to the limitations, if any, described in paragraphs 5.2 and 5.3, the issuers other
certifying officer(s) and I have, as at the end of the period covered by the interim filings: |
(a) | designed DC&P, or caused it to be designed under our supervision, to provide
reasonable assurance that: |
(i) | material information relating to the issuer is made known to us
by others, particularly during the period in which the interim filings are
being prepared; and |
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(ii) | information required to be disclosed by the issuer in its
annual filings, interim filings or other reports filed or submitted by it under
securities legislation is recorded, processed, summarized and reported within
the time periods specified in securities legislation; and |
(b) | designed ICFR, or caused it to be designed under our supervision, to provide
reasonable assurance regarding the reliability of financial reporting and the
preparation of financial statements for external purposes in accordance with the
issuers GAAP. |
5.1 | The control framework the issuers other certifying officer(s) and I used to design the
issuers ICFR is the integrated Framework issued by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO). |
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5.2 | N/A |
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5.3 | N/A |
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6. | The issuer has disclosed in its interim MD&A any change in the issuers ICFR that occurred
during the period beginning on September 1, 2010 and ended on November 30, 2010 that has
materially affected, or is reasonably likely to materially affect, the issuers ICFR. |
/s/ Brad Shaw
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Chief Executive Officer |
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1. | I have reviewed the interim financial statements and interim MD&A (together, the interim
filings) of Shaw Communications Inc. (the issuer), for the interim period ending November
30, 2010. |
2. | Based on my knowledge, having exercised reasonable diligence, the interim filings do not
contain any untrue statement of a material fact or omit to state a material fact required to
be stated or that is necessary to make a statement not misleading in light of the
circumstances under which it was made, with respect to the period covered by the interim
filings. |
3. | Based on my knowledge, having exercised reasonable diligence, the interim financial
statements together with the other financial information included in the interim filings
fairly present in all material respects the financial condition, results of operations and
cash flows of the issuer, as of the date of and for the periods presented in the interim
filings. |
4. | The issuers other certifying officer(s) and I are responsible for establishing and
maintaining disclosure controls and procedures (DC&P) and internal control over financial
reporting (ICFR), as those terms are defined in National Instrument 52-109 Certification of
Disclosure in Issuers Annual and Interim Filings, for the issuer. |
5. | Subject to the limitations, if any, described in paragraphs 5.2 and 5.3, the issuers other
certifying officer(s) and I have, as at the end of the period covered by the interim filings: |
(a) | designed DC&P, or caused it to be designed under our supervision, to provide
reasonable assurance that: |
(i) | material information relating to the issuer is made known to us
by others, particularly during the period in which the interim filings are
being prepared; and |
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(ii) | information required to be disclosed by the issuer in its
annual filings, interim filings or other reports filed or submitted by it under
securities legislation is recorded, processed, summarized and reported within
the time periods specified in securities legislation; and |
(b) | designed ICFR, or caused it to be designed under our supervision, to provide
reasonable assurance regarding the reliability of financial reporting and the
preparation of financial statements for external purposes in accordance with the
issuers GAAP. |
5.1 | The control framework the issuers other certifying officer(s) and I used to design the
issuers ICFR is the integrated Framework issued by the Committee of Sponsoring
Organizations of the Treadway Commission (COSO). |
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5.2 | N/A |
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5.3 | N/A |
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6. | The issuer has disclosed in its interim MD&A any change in the issuers ICFR that occurred
during the period beginning on September 1, 2010 and ended on November 30, 2010 that has
materially affected, or is reasonably likely to materially affect, the issuers ICFR. |
/s/ Steve Wilson
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Senior Vice President and Chief Financial Officer |
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