**Exhibit 99.2**
**CERTIFICATIONS**
I, Mel Rhinelander, President and Chief Executive Officer of Extendicare Inc.,certify that:
1. I have reviewed this quarterly report on Form 6-K of Extendicare Inc.; 2. Based on my knowledge, this report does not contain any untrue statementof a material fact or omit to state a material fact necessary to make thestatements made, in light of the circumstances under which such statementswere made, not misleading with respect to the period covered by thisreport; 3. Based on my knowledge, the financial statements, and other financialinformation included in this report, fairly present in all materialrespects the financial condition, results of operations and cash flows ofthe registrant as of, and for, the periods presented in this report; 4. The registrant’s other certifying officer and I are responsible forestablishing and maintaining disclosure controls and procedures (asdefined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the registrantand we have:
(a) designed such disclosure controls and procedures, or causedsuch disclosure controls and procedures to be designed under oursupervision, to ensure that material information relating to theregistrant, including its consolidated subsidiaries, is made known tous by others within those entities, particularly during the period inwhich this report is being prepared; (b) evaluated the effectiveness of the registrant’s disclosurecontrols and procedures and presented in this report our conclusionsabout the effectiveness of the disclosure controls and procedures, asof the end of the period covered by this report based on suchevaluation; and (c) disclosed in this report any change in the registrant’sinternal control over financial reporting that occurred during theregistrant’s most recent fiscal quarter (the registrant’s fourthquarter in the case of an annual report) that has materiallyaffected, or is reasonably likely to materially affect, theregistrant’s internal control over financial reporting; and
5. The registrant’s other certifying officer and I have disclosed, based onour most recent evaluation of internal control over financial reporting,to the registrant’s auditors and the audit committee of the registrant’sboard of directors (or persons performing the equivalent function):
(d) all significant deficiencies and material weaknesses in thedesign or operation of internal control over financial reporting,which are reasonably likely to adversely affect the registrant’sability to record, process, summarize and report financialinformation; and (e) any fraud, whether or not material, that involves management orother employees who have a significant role in the registrant’sinternal control over financial reporting. /s/ Mel RhinelanderMel RhinelanderPresident and Chief Executive OfficerAugust 12, 2004
 

 

I, Mark W. Durishan, Vice President, Finance and Chief Financial Officer ofExtendicare Inc., certify that:
1. I have reviewed this quarterly report on Form 6-K of Extendicare Inc.; 2. Based on my knowledge, this report does not contain any untrue statementof a material fact or omit to state a material fact necessary to make thestatements made, in light of the circumstances under which such statementswere made, not misleading with respect to the period covered by thisreport; 3. Based on my knowledge, the financial statements, and other financialinformation included in this report, fairly present in all materialrespects the financial condition, results of operations and cash flows ofthe registrant as of, and for, the periods presented in this report; 4. The registrant’s other certifying officer and I are responsible forestablishing and maintaining disclosure controls and procedures (asdefined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the registrantand we have:
(a) designed such disclosure controls and procedures, or causedsuch disclosure controls and procedures to be designed under oursupervision, to ensure that material information relating to theregistrant, including its consolidated subsidiaries, is made known tous by others within those entities, particularly during the period inwhich this report is being prepared; (b) evaluated the effectiveness of the registrant’s disclosurecontrols and procedures and presented in this report our conclusionsabout the effectiveness of the disclosure controls and procedures, asof the end of the period covered by this report based on suchevaluation; and (c) disclosed in this report any change in the registrant’sinternal control over financial reporting that occurred during theregistrant’s most recent fiscal quarter (the registrant’s fourthquarter in the case of an annual report) that has materiallyaffected, or is reasonably likely to materially affect, theregistrant’s internal control over financial reporting; and
5. The registrant’s other certifying officer and I have disclosed, based onour most recent evaluation of internal control over financial reporting,to the registrant’s auditors and the audit committee of the registrant’sboard of directors (or persons performing the equivalent function):
(a) all significant deficiencies and material weaknesses in thedesign or operation of internal control over financial reporting,which are reasonably likely to adversely affect the registrant’sability to record, process, summarize and report financialinformation; and (b) any fraud, whether or not material, that involves management orother employees who have a significant role in the registrant’sinternal control over financial reporting. /s/ Mark W. DurishanMark W. DurishanVice President, Finance and Chief Financial OfficerAugust 12, 2004