THE COUNCIL OF CANADIANS LE CONSEIL DES CANADIENS W VIE

Financial Statements 2022 THE COUNCIL OF CANADIANS LE CONSEIL DES CANADIENS FINANCIAL STATEMENTS ÉTATS FINANCIERS W DECEMBER 31, 2022 31 DÉCEMBRE 2022 VIE R E FO R FT 3 DR A INDEPENDENT AUDITOR’S REPORT To the Members, The Council of Canadians: Qualified opinion We have audited the financial statements of The Council of Canadians (“the Entity”), which comprise the statement of financial position a. [...] In our opinion, except for the possible effects of the matter described in the basis for qualified opinion section of our report, the accompanying financial statements present fairly, in all material respects, the financial position of W the Entity as at December 31, 2022, and the results of its operations and its cash flows for the year then ended in accordance with Canadian accounting standards. [...] Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Entity’s internal control. [...] E Evaluate the overall presentation, structure and content of the financial statements, including the discIlosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. [...] IEWThe Council has adopted the practice of allocating certain of its Le Conseil a décidé de distribuer certaines de ces dépensesgeneral support expenses by identifying the appropriate basis d'appui et de support en identifiant une méthode de distributionof allocating such costs and has applied that basis consistently de ces coûts pour la période en cours et de l'exercice précédent.with the precedi.