text: **Management’s Responsibility for Financial Statements** **Management’s Responsibility for Financial Statements**
  
  The accompanying consolidated financial statements and management’s discussion and analysis of results of 
  operations and financial condition (MD&A) have been prepared by the management of Killam Properties Inc. in 
  accordance with International Financial Reporting Standards, and include amounts based on management’s 
  informed judgements and estimates. Management is responsible for the integrity and objectivity of these 
  consolidated financial statements. The financial information presented in the MD&A is consistent with that in the 
  consolidated financial statements in all material respects. 
  
  To assist management in the discharge of these responsibilities, management has established the necessary 
  internal controls designed to ensure that our financial records are reliable for preparing financial statements and 
  other financial information, transactions are properly authorized and recorded, and assets are safeguarded. 
  
  As at December 31, 2013, our Chief Executive Officer and Chief Financial Officer evaluated, or caused an evaluation 
  under their direct supervision of, the design and operation of our internal controls over financial reporting (as 
  defined in National Instrument 52‐109, Certification of Disclosure in Issuers’ Annual and Interim Filings) and, based 
  on that assessment, determined that our internal controls over financial reporting were appropriately designed 
  and operating effectively. 