text: **1. Corporate Information**
  
  Killam Properties Inc (“Killam” or the “Company”) is a real estate company specializing in the acquisition, management and development of 
  multi‑residential apartment buildings and manufactured home communities in Canada. Killam is incorporated under the Canada Business 
  Corporations Act. Killam’s common shares are publicly traded and listed on the Toronto Stock Exchange under the symbol “KMP”. The 
  consolidated financial statements comprise the financial statements of Killam and its subsidiaries as at December 31, 2013**.**the company’s 
  head office operations are located at 3700 Kempt Road, Halifax, Nova Scotia, B3K 4X8 and the Company’s registered office is located at 
  2571 Windsor Street, Halifax, Nova Scotia, B3K 5C4. 
  
  The consolidated financial statements of the Company for the year ended December 31, 2013, were authorized for issue in accordance 
  with a resolution of the Board of Directors on Tuesday, February 18, 2014. 
  
  **2. Significant Accounting Policies**
  
  **(A) Statement of Compliance**
  
  These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as 
  issued by the International Accounting Standards Board (“IASB”). 