01—Abstract
Summary
Summary of the 6-K filed December 6, 2007. Cited figures are marked; the original filing is the authoritative source.
This filing is a Form 6-K, a report of a foreign issuer, for Canadian Pacific Railway Limited and Canadian Pacific Railway Company.
The primary purpose of this filing is to furnish information to the SEC, specifically indicating that the companies file annual reports under Form 40-F. It also clarifies that they are not furnishing information under Rule 12g3-2(b). The report also notes its incorporation by reference into certain effective registration statements under the Securities Act of 1933, which are related to employee stock option plans.
02—Key points
Key Highlights
- Filing type: Form 6-K (Report of Foreign Issuer)
- Registrants: Canadian Pacific Railway Limited and Canadian Pacific Railway Company
- Annual Report Filing: Companies file annual reports under Form 40-F, not Form 20-F.
- Rule 12g3-2(b) Status: Not furnishing information under Rule 12g3-2(b).
- Incorporation by Reference: This report is incorporated into specific SEC registration statements (Form S-8) related to equity offerings for employees.
03—Questions
Frequently Asked Questions
What is the significance of a Form 6-K filing for investors?
A Form 6-K filing is a report of a foreign issuer that provides information to the SEC. For investors, it signifies that the company is meeting its disclosure requirements as a foreign entity. This particular filing indicates the company's choice of annual report form (40-F) and clarifies its status regarding certain SEC rules.
What is the difference between Form 40-F and Form 20-F?
Form 40-F is used by Canadian companies to file their annual reports with the SEC, generally allowing them to use Canadian disclosure standards. Form 20-F is used by other foreign private issuers and requires compliance with U.S. Generally Accepted Accounting Principles (GAAP) and SEC disclosure requirements.
What does 'Incorporation by Reference' mean in this context?
When a filing is 'incorporated by reference,' it means that the information contained in that filing is legally considered part of another document. In this case, the Form 6-K is being made part of existing registration statements for employee stock plans, meaning any investor looking at those stock plan documents will also be considered to have access to the information in this 6-K.
04—Continue