Section 87 — Canada Business Corporations Act: Contents of declaration, etc.

Evidence of compliance as required by section 86 shall consist of a statutory declaration or certificate made by a director or an officer of the issuer or guarantor stating that the conditions referred to in that section have been complied with; and where the trust indenture requires compliance with conditions that are subject to review by legal counsel, an opinion of legal counsel that such conditions have been complied with, and by an auditor or accountant, an opinion or report of the auditor of the issuer or guarantor, or such other accountant as the trustee may select, that such conditions have been complied with.