**UNITED STATESSECURITIES EXCHANGE COMMISSION**

**WASHINGTON, D.C. 20549**

 

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**FORM 40-F/A**

 
| **o**      | ** ** | **REGISTRATION STATEMENT PURSUANT TO SECTION 12 OF THE**                          |
|------------|------------|----------------------------------------------------------------------------------------|
| ** ** | ** ** | **SECURITIES EXCHANGE ACT OF 1934**                                                    |
|       |       |                                                                                   |
| **ý** | ** ** | **ANNUAL REPORT PURSUANT TO SECTION 13(a) OR 15(d) OF  THE SECURITIES** |
| ** ** | ** ** | **EXCHANGE ACT OF 1934**                                                               |

 

**For the fiscal year ended December 31,2004**      **Commission File Number 000-20390**

 

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**ID BIOMEDICAL CORPORATION**

(EXACT NAME OFREGISTRANT AS SPECIFIED IN ITS CHARTER)

 
| **BRITISH  COLUMBIA**              | **6794**                      | **NOT  APPLICABLE**  |
|------------------------------------|-------------------------------|----------------------|
| (PROVINCE OR  OTHER JURISDICTION   | (PRIMARY  STANDARD INDUSTRIAL | (I.R.S.  EMPLOYER    |
| OF  INCORPORATION OR ORGANIZATION) | CLASSIFICATION  CODE NUMBER)  | IDENTIFICATION  NO.) |

 

**1630 WATERFRONT CENTER**

**200 BURRARD STREET**

**VANCOUVER, BRITISH COLUMBIA**

**CANADA, V6C 3L6, (604) 431-9314**

(ADDRESS ANDTELEPHONE NUMBER OF REGISTRANT’S PRINCIPAL EXECUTIVE OFFICES)

 

**ID BIOMEDICAL CORPORATION OFWASHINGTON**

**19204 NORTH CREEK PARKWAY, SUITE100**

**BOTHELL, WASHINGTON 98011**

**(425) 482-2601**

(NAME, ADDRESS(INCLUDING ZIP CODE) AND TELEPHONE NUMBER

(INCLUDING AREACODE) OF AGENT FOR SERVICE IN THE UNITED STATES)

 

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Securitiesregistered or to be registered pursuant to Section 12(b) of the Act:

**None**

 

Securitiesregistered or to be registered pursuant

to Section 12(g) ofthe Act:

 
| **TITLE OF EACH CLASS:**          | ** ** | **NAME OF EACH EXCHANGE ON WHICH REGISTERED:** | ** ** |
|-----------------------------------|------------|------------------------------------------------|------------|
| Common  Shares, without par value |       | The Toronto  Stock Exchange                    |       |
|                              |       | The Nasdaq  Stock Market                       |       |

 

Securities forwhich there is a reporting obligation

pursuant to Section 15(d) ofthe Act:

**None**

 

For annualreports, indicate by check mark the

informationfiled with this Form:

 

o Annual information form                                              o Audited annual financialstatements

 

Indicate the number of outstanding shares of each of theissuer’s classes of capital or common stock as of the close of the periodcovered by this annual report.

 

The Registranthad 42,725,193 Common Shares

outstanding at December 31,2004

 

Indicate by checkmark whether the Registrant by filing the information contained in this Form isalso thereby furnishing the information to the Commission pursuant to Rule 12g3-2(b) underthe Securities Exchange Act of 1934 (the “Exchange Act”). If “Yes” is marked,indicate the filing number assigned to the registrant in connection with such rule.

 

Yes  o                No  ý

 

Indicate by check mark whether the Registrant: (1) hasfiled all reports required to be filed by Section 13 or 15(d) of theExchange Act during the preceding 12 months (or for such shorter period thatthe Registrant was required to file such reports); and (2) has beensubject to such filing requirements for the past 90 days.

 

Yes  ý                No  o

 

 

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Explanatory Note

 

                This Amended Form 40-F is being filed by theregistrant solely to include additional disclosure related to its fundingfacility with Shire Bio-Chem, Inc., entered into in September 2004.  The additional information is set forth underthe sub heading "Disclosure of Contractual Obligations - Accounting forFunds Received under Shire Funding Facility".

 

TABLE OFCONTENTS

 
| Principal  Documents                                            |   |
|-----------------------------------------------------------------|--------|
| Controls and Procedures                                         |   |
| Code  of Ethics                                                 |   |
| Principal Accountant Fees and Services                          |   |
| Pre-Approval Policies                                           |   |
| Off-Balance Sheet Arrangements                                  |   |
| Disclosure of Contractual Obligations                           |   |
| Identification of Audit Committee                               |   |
| Audit Committee Financial Expert                                |   |
| Regulation BTR Notices                                          |   |
| Disclosure Pursuant to Requirements of the Nasdaq  Stock Market |   |
| Undertaking                                                     |   |
| Consent to Service of Process                                   |   |

 

EXHIBITS

 
| **EXHIBIT** | ** ** | **DESCRIPTION**                                                                                                                                                                                                                                 |
|-------------|------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|        |       |                                                                                                                                                                                                                                            |
| 1           |       | Annual Information Form of the Registrant for the  fiscal year ended December 31, 2004. *                                                                                                                                             |
|        |       |                                                                                                                                                                                                                                            |
| 2           |       | Audited Consolidated Financial Statements of the  Registrant for the year ended December 31, 2004, including a  reconciliation to United States generally accepted accounting principles and  Auditors’ Report to the Shareholders. * |
|        |       |                                                                                                                                                                                                                                            |
| 3           |       | Management’s Discussion and Analysis of the Registrant for  the year ended December 31, 2004. *                                                                                                                                       |
|        |       |                                                                                                                                                                                                                                            |
| 4           |       | Code of Ethics. *                                                                                                                                                                                                                               |
|        |       |                                                                                                                                                                                                                                            |
| 5           |       | Consent of KPMG LLP.                                                                                                                                                                                                                            |
|        |       |                                                                                                                                                                                                                                            |
| 99.1        |       | Certifications of Chief Executive Officer pursuant to  Rule 13(a)-14(a).                                                                                                                                                                   |
|        |       |                                                                                                                                                                                                                                            |
| 99.2        |       | Certifications of Principal Financial Officer pursuant to  Rule 13(a)-14(a).                                                                                                                                                               |
|        |       |                                                                                                                                                                                                                                            |
| 99.3        |       | Certifications of Chief Executive Officer pursuant to  Rule 13(a)-14(b) and Section 1350 of Chapter 63 of Title 18 of  the United States Code (18 U.S.C. 1350).                                                                  |
|        |       |                                                                                                                                                                                                                                            |
| 99.4        |       | Certifications of Principal Financial Officer pursuant to  Rule 13(a)-14(b) and Section 1350 of Chapter 63 of Title 18 of  the United States Code (18 U.S.C. 1350).                                                              |

 

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*              Filed previously in the registrant’s Form 40-F, filedApril 1, 2005.

 

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Except where otherwise indicated, all dollar amounts statedin this Annual Report on Form 40-F are Canadian dollars.

 

PRINCIPALDOCUMENTS

 

Thefollowing documents have been filed as part of this Annual Report on Form 40-F:

 

A.                                   ANNUAL INFORMATION FORM

 

Forour Annual Information Form for the year ended December 31, 2004, seeExhibit 1 to this Annual Report on Form 40-F.

 

B.                                     AUDITED ANNUAL FINANCIAL STATEMENTS

 

Forour Audited Consolidated Financial Statements for the year ended December 31,2004, including the report of independent chartered accountants and commentsfor U.S. readers on Canada-U.S. reporting differences with respect thereto, seeExhibit 2 to this Annual Report on Form 40-F. For a reconciliation ofimportant differences between Canadian and United States generally accepted accountingprinciples, see Note 25 of the Notes to the Audited Consolidated FinancialStatements.

 

C.                                     MANAGEMENT’S DISCUSSION ANDANALYSIS

 

ForManagement’s Discussion and Analysis for the year ended December 31, 2004,see Exhibit 3 to this Annual Report on Form 40-F.

 

CONTROLSAND PROCEDURES

 

A.                                   DISCLOSURE CONTROLS ANDPROCEDURES

 

Wehave carried out an evaluation, under the supervision and with the participationof our Chief Executive Officer and Principal Financial Officer, of theeffectiveness of the design and operation of our disclosure controls and proceduresas of the end of the period covered by this Annual Report on Form 40-F.Based on this evaluation, our Chief Executive Officer and Principal FinancialOfficer have concluded that our disclosure controls and procedures are effectivein ensuring that information that we are required to disclose in our reportsfiled with the U.S. Securities and Exchange Commission (the “Commission”) isrecorded, processed, summarized and reported, within the time periods specifiedby Commission rules. It should be noted that the design of any system ofcontrols is based in part on certain assumptions about the likelihood of futureevents and there can be no assurance that any design will succeed in achievingits stated goals under all potential future conditions, regardless of howremote.

 

B.                                     CHANGES IN INTERNAL CONTROL OVERFINANCIAL REPORTING

 

Therewere no significant changes to our internal control over financial reportingthat occurred during the period covered by this Annual Report on Form 40-Fthat materially affected, or are reasonably likely to materially affect, ourinternal control over financial reporting.

 

CODEOF ETHICS

 

We maintain a code of ethics (“Code of Ethics”) applicableto our principal executive officer, principal financial officer, principalaccounting officer or controller or persons performing similar functions, whichis filed as Exhibit 4 to this Annual Report on Form 40-F. We alsomaintain a Code of Business Conduct and Ethics (“Code of Business Conduct” andtogether with the Code of Ethics, our “Codes of Ethics and Business Conduct”)that is applicable to all employees. A copy of our Code of Business Conduct isavailable upon request directed to the Company’s Secretary located at: 1630Waterfront Center, 200 Burrard Street, Vancouver, British Columbia, Canada, V6C3L6, (604) 431-9314. In the event that we:

 

(i)             amend any provision of our Codesof Ethics and Business Conduct that applies to our principal executive officer,principal financial officer, principal accounting officer or controller orpersons performing similar functions that relates to any element of the code ofethics definition enumerated in paragraph (9)(b) of General Instruction Bto Form 40-F, or

 

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(ii)          grant a waiver, including an implicit waiver, from aprovision of our Codes of Ethics and Business Conduct to any of our principalexecutive officer, principal financial officer, principal accounting officer orcontroller or persons performing similar functions that relates to any elementof the code of ethics definition as enumerated in paragraph (9)(b) ofGeneral Instruction B to Form 40-F

 

we will disclose in our Annual Report on Form 40-F or aForm 6-K any amendment to, or waiver of, a provision of our Codes ofEthics and Business Conduct that relates to the items set forth above. Suchdisclosure will specifically describe the nature of the amendment or waiver,and will, in the case of a waiver, name the person to whom the waiver wasgranted.

 

In March, 2005, our Board of Directors approved a waiver ofthe requirements of the Company’s Code of Business Conduct in respect of aninadvertent, technical breach of the Company’s stock trading policy by Todd R.Patrick, our President. The trading decision and all actions taken by Mr. Patrickwere in accordance with applicable law. The Board of Directors did not viewthis at a material breach.

 

PRINCIPAL ACCOUNTANT FEES AND SERVICES

 

The following table provides information about the feesbilled to us for professional services rendered by KPMG LLP, our principalaccountant, during fiscal 2004 and 2003, respectively:

 
| ** **          | ** ** | **AGGREGATE FEES BILLED BY OUR** | ** ** |
|---------------------|------------|----------------------------------|------------|
| ** **          | ** ** | **PRINCIPAL ACCOUNTANT**         | ** ** |
| ** **          | ** ** | **2004**                         | ** ** | **2003** | ** ** |
| Audit fees          |       | $                                | 363,788    |   | $ | 328,113 |   |
| Audit-related  fees |       | 200,589                          |       | 24,786 |   |
| Non-audit  services |       | 268,790                          |       | 74,100 |   |
| Total fees          |       | $                                | 833,167    |   | $ | 426,999 |   |

 

For the year ended December 31, 2004, the total amountof fees paid by the Company to KPMG LLP for professional services rendered was$833,167. These fees were paid as follows:

 

AUDIT FEES - Audit fees were paid for services rendered bythe auditors for the audit of the Company’s annual consolidated financialstatements for the year ended December 31, 2004 and the review of theCompany’s quarterly consolidated financial statements for 2004 and servicesprovided in connection with statutory and regulatory filings or engagements,including accounting consultations on specific issues related to the year-endaudit.

 

AUDIT RELATED FEES - Audit related fees were paid forassurance and related services that are reasonably related to the performanceof services that are traditionally performed by an independent auditor, andwhich are not reported under the audit fees item above. These servicesconsisted of general advice and consultations on accounting standards,assistance related to due diligence and the acquisition of the Shire businessesduring the year.

 

NON-AUDIT SERVICES - Non-audit services include tax feespaid for tax compliance services, including the review of original and amendedtax returns, assistance with questions regarding tax audits and assistance incompleting routine tax schedules and calculations.

 

PRE-APPROVALPOLICIES

 

Sincethe enactment of the Sarbanes-Oxley Act of 2002 on July 30, 2002 throughthe end of the period covered by this Annual Report on Form 40-F, all auditand non-audit services performed by our auditor have been pre-approved by ouraudit committee. See the section entitled “Charter of the Audit Committee”in our Annual Information Form for the year ended December 31, 2004,which is filed as Exhibit 1 to this Annual Report on Form 40-F.

 

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OFF-BALANCE SHEET ARRANGEMENTS

 

Wehave no off-balance sheet arrangements to report. See the section entitled“Off Balance Sheet Transactions and Contractual Commitments” in our AnnualInformation Form for the year ended December 31, 2004, which is filedas Exhibit 1 to this Annual Report on Form 40-F.

 

DISCLOSURE OF CONTRACTUAL OBLIGATIONS

 

Inthe normal course of business, the Registrant is obligated to make futurepayments. These obligations represent contracts and other commitments that areknown and non-cancelable.

 
| ** **                                                                                                                | ** ** | **CONTRACTUAL OBLIGATIONS** | ** ** |
|---------------------------------------------------------------------------------------------------------------------------|------------|-----------------------------|------------|
| ** **                                                                                                                | ** ** | **PAYMENTS DUE BY PERIOD**  | ** ** |
| ** **                                                                                                                | ** ** | ** **                  | ** ** | **LESS THAN** | ** ** | **1 - 3** | ** ** | **3 - 5** | ** ** | **MORE THAN** | ** ** |
| ** **                                                                                                                | ** ** | **TOTAL**                   | ** ** | **1 YEAR** | ** ** | **YEARS** | ** ** | **YEARS** | ** ** | **5 YEARS** | ** ** |
| ** **                                                                                                                | ** ** | **($ thousands)**      | ** ** |
| Long-term  debt obligations                                                                                               |       | 37,043                      |       | 990 |   | — |   | 3,610 |   | 32,443 |   |
| Capital  (Finance) Lease Obligations                                                                                      |       | 49                          |       | 30 |   | 19 |   | — |   | — |   |
| Operating  Lease Obligations                                                                                              |       | 12,245                      |       | 2,239 |   | 3,190 |   | 2,755 |   | 4,061 |   |
| Purchase  Obligations                                                                                                     |       | —                      |       | — |   | — |   | — |   | — |   |
| Other Long-Term Liabilities Reflected on  the Company’s Balance Sheet under GAAP of the primary financial statements |       | —                      |       | — |   | — |   | — |   | — |   |
|                                                                                                                      |       |                        |       |   |   |   |   |   |   |   |   |
| Total                                                                                                                     |       | 49,337                      |       | 3,259 |   | 3,209 |   | 6,365 |   | 36,504 |   |

 

**Accountingfor Funds Received under Shire Funding Facility**

 

On September 9, 2004, Shireprovided the Company with a funding facility of up to US$100 million.  Under this facility, the Company is committedto make payments to Shire based on sales or licensing of the products that thefunding was applied to.  Annual minimumrepayments commencing in 2008, in respect of US$30 million of the drawingsrelated to Flu Advances, is required under the Facility.  Interest accrues on any amount drawn for FluAdvances at 10% per annum, compounded annually and 20% per annum, compoundedannually, of advances drawn pursuant to Pipeline Advances.

 

Flu Advances are repayable inan amount equal to 10% of net sales of specified injectable flu products or 25%of net licensing income (gross licensing income less unreimbursed direct costsand expenses) for specified injectable flu products, for all sales or licensingmade outside Canada, to a minimum of $41.8 million (which amount includesaccreted interest to the dates of repayment). Flu Advances drawn in excess of the amount for which there is a minimumrepayment obligation are hereinafter called “Excess Flu Advances”.  In addition, with respect to PipelineAdvances, the Company must pay Shire royalty payments in an amount calculatedas a percentage of net sales or net licensing income for pipeline products.  The payment terms, only if sales are achievedon the pipeline products, are as follows:

•     20% of net sales of pipeline products,

•     50% of net licensing income achieved on thepipeline products.

The maximumaggregate repayments shall not exceed US600 million. This maximum aggregateamount includes accrued interest on the Flu Advances amount as described aboveand an amount equal to 20% per year, compounded annually, of the funds drawnpursuant to Pipeline Advances. In addition to the terms set out above whichdetermine the repayment amounts, the following factors are noted about theagreement:

 

a.                           TheCompany has not guaranteed, nor does it have a contractual commitment thatassures, repayment of the Excess Flu Advances or Pipeline Advances regardlessof the outcome of the research and development;

 

b.                          Shirecannot require the Company to purchase Shire’s interest in the funded researchand development regardless of the outcome of the research and development;

 

c.                           Shiredoes not receive debt or equity securities of the Company upon IDB’s terminationor completion of the funded research and development regardless of the outcomeof the research and development;

 

d.                          TheCompany’s management has not indicated its intention to repay and does notintend to repay any of the Pipeline Advances prior to successfulcommercialization of any pipeline product(s);

 

e.                           TheCompany would not suffer any economic penalty, if it failed to repay any of theExcess Flu Advances or Pipeline Advances regardless of the outcome of theresearch and development;

 

f.                             Asignificant related party relationship between the Company and Shire does notexist at the time the arrangement was entered into; and,

 

g.                          TheCompany had not essentially completed the research and development projectsbefore entering into the arrangement.

The Companyfirst evaluates its repayment obligations under the Shire Funding Facility byconsidering whether it has a legal obligation to make repayments regardless ofthe outcome of the research and development activities for which the funding byShire is applied.  Where such a legalrepayment obligation exists, the Company recognizes amounts received from Shireas a liability in its consolidated balance sheets.  Interest is accrued on such amounts inaccordance with the terms of the agreement as described above.  The recognized liability is classified ascurrent or long-term depending on the period of required or, if earlier,anticipated repayment.  At December 31,2004, the Company has recognized $ $37,043,350 (US$30,777,127) as a long-termliability, which amount is comprised of $36,108,000 (US$30,000,000) of FluAdvances received and $935,350 (US$777,127)of accrued interest, because theCompany is obligated to repay these funds regardless of the outcome of theresearch and development.

For Excess FluAdvances, being those in excess of the US$30 million minimum repaymentobligation, and for Pipeline Advances, repayment depends solely on the resultsof the research and development having future economic benefit.  In accordance with generally accepted accountingprinciples, the Company evaluates whether repayment of any of these amounts isprobable.  The Company’s evaluation ofsuch probability is made after considering factors including the progress ofthe research and development of the respective products, the likelihood ofsuccessful commercialization, the availability of resources to bring theproducts to market, and management’s intention to continue with the respectiveprograms through to successful commercialization. After evaluation of suchfactors, the Company recognizes a liability for repayment to Shire based on itsmanagement’s best estimate that, notwithstanding that repayment is solelycontingent upon future events; it is probable that an obligation has beenincurred.  This assessment of probabilityis reassessed at each financial reporting date and adjustments to any recordedliability will be recognized as determinable.

 

At December 31, 2004, theCompany had received no Excess Flu Advances and US$26,838,275 in PipelineAdvances.  After making the evaluation ofprobability based on the factors set out in the previous paragraph, the Companydetermined that a liability should not be recognized for the Pipeline Advancesat December 31, 2004.  In its analysis ofit not being probable that a liability for repayment of the Pipeline Advancesexists, the Company considered the following:

 

a.                           TheCompany is not obligated to repay any of the Pipeline Advances provided byShire regardless of the outcome of the research and development - repaymentdepends solely on the results of the research and development arrangementhaving future economic benefit and not on any other contractual obligation;

 

b.                          TheCompany will require a significant amount of additional capital to fund thecontinued research and develop of the pipeline products;

 

c.                           The Company is subject tointense competition for skilled personnel and the loss of key personnel or theinability to attract and retain additional personnel could materially impairthe outcome of the research and development;

 

d.                          The Company may not be ableto obtain or maintain regulatory approvals that will be necessary tocommercialize our products; and

 

e.                           Even if the Company isultimately able to commercialize the pipeline products, the products may notgain market acceptance.

 

As indicatedabove, the obligation to repay the Pipeline Advances is dependent solely on theresults of the research and development having future economic benefit, and itis not probable that such repayment will occur. In accordance with generally accepted accounting principles, the Companyaccounts for funding received for research and development activities where itis not probable that repayment will occur as a contract to perform services forothers and recognizes revenue by reference to a proportional performance model.

 

The Company concluded that thepercentage of completion, for purposes of Canadian GAAP,  and proportional performance, for purposes ofU.S. GAAP, method should be applied based on the costs incurred to daterelative to the estimated total costs of the pipeline project(s) that are beingfunded.  The costs that are used in theperformance calculation primarily reflect labor hours and direct incrementalcosts, used directly in the project, so that the measure reflects actualperformance relative to expected performance.

 

The Company concluded that thecosts incurred to date are, in fact, both input and output measures sinceperformance of research undertaken is the only relevant measurementmethodology, or deliverable, with respect to potential very early stageproducts.  Costs incurred are consideredby the Company to be an accurate measure of the progress of the specific fundedresearch and development programs.  Thisaccounting obtains a consistent result between the percentage-of-completionmethod and the proportional performance method and, accordingly, there is nodifference in the revenue recognized between Canadian GAAP and U.S. GAAP.

 

IDENTIFICATION OF AUDIT COMMITTEE

 

Wehave established an audit committee in accordance with section 15 U.S.C. 78c(a)(58)(A).Each of the following directors serves on the audit committee: Richard H.McCoy, Dr. Richard Bastiani, Michel Greco, Jon S. Saxe, Dr. Brian J. Underdown,and Daniel A. Carriere. See the section entitled “Committees of the Boardof Directors - Audit Committee” in our Annual Information Form for the yearended December 31, 2004, which is filed as Exhibit 1 to this AnnualReport on Form 40-F.

 

AUDIT COMMITTEE FINANCIAL EXPERT

 

Ourboard of directors has determined that Richard H. McCoy is an audit committeefinancial expert serving on our audit committee (as defined in paragraph 8(b) ofGeneral Instruction B to Form 40-F). For a description of Mr. McCoy’srelevant experience in financial matters, see Mr. McCoy’s employment historyin the section entitled “Directors and Officers” in our Annual InformationForm for the year ended December 31, 2004, which is filed as Exhibit 1to this Annual Report on Form 40-F.

 

REGULATIONBTR NOTICES

 

Wewere not required to send any notice required by Regulation BTR to executiveofficers or directors concerning any equity security subject to a blackoutperiod under Regulation BTR during the period covered by this Annual Report on Form 40-F.

 

DISCLOSURE PURSUANT TO REQUIREMENTS OF THE NASDAQ STOCK MARKET

 

TheNasdaq Stock Market has granted us an exemption from NASD Marketplace Rule 4350(f),which requires that a quorum for any meeting of holders of common shares be noless than 33 1/3% of the outstanding shares of a company’s common voting stock.This exemption was granted because such requirement is inconsistent with ourhome country practice. The Toronto Stock Exchange, the primary market in Canadafor our securities, does not mandate any quorum requirements for shareholdermeetings. Furthermore, our home country rules and regulations do not havea quorum requirement similar to that mandated by Marketplace Rule 4350(f) andthe quorum requirement for shareholder meetings as set out in our by-laws ispermitted by all such home country rules and regulations. The foregoingdisclosure was inadvertently omitted from the Company’s Form 40F withrespect to the year ended December 31, 2003.

 

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UNDERTAKING

 

Weundertake to make available, in person or by telephone, representatives torespond to inquiries made by the Commission staff, and to furnish promptly, whenrequired to do so by the Commission staff, information relating to: the securitiesregistered pursuant to Form 40-F; the securities in relation to which theobligation to file an annual report on Form 40-F arises; or transactionsin said securities.

 

CONSENT TO SERVICE OF PROCESS

 

Wehave previously filed a Form F-X in connection with the class of securitiesto which the obligation to file this Annual Report on Form 40-F arises.Any change to the name and address of the agent for service of process shall becommunicated promptly to the Commission by an amendment to the Form F-X.

 

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SIGNATURES

 

Pursuantto the requirements of the Exchange Act, the Registrant certifies that it meetsall of the requirements for filing on Form 40-F/A and has duly caused thisAnnual Report to be signed on its behalf by the undersigned, thereto dulyauthorized.

 
|   | ID BIOMEDICAL CORPORATION |
|--------|---------------------------|
|   |                      |
|   | By:                       | /s/ Anthony F. Holler |   |
|   |                      | Name: Anthony F. Holler |
|   |                      | Title: | Chief Executive Officer |
|   |                      | Date: | September 6, 2005 |
|        |                           |  |  |  |

 

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