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Sears Canada Inc. – ‘F-10/A’ on 10/15/14 – EX-5.1

On:  Wednesday, 10/15/14, at 4:22pm ET   ·   Accession #:  1047469-14-8319   ·   File #:  333-199198

Previous ‘F-10’:  ‘F-10’ on 10/7/14   ·   Latest ‘F-10’:  This Filing

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  As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

10/15/14  Sears Canada Inc.                 F-10/A                 2:579K                                   Merrill Corp/New/FA

Pre-Effective Amendment to Registration Statement of a Foreign Private Issuer (Not Effective Immediately)   —   Form F-10
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: F-10/A      Pre-Effective Amendment to Registration Statement   HTML    511K 
                          of a Foreign Private Issuer (Not                       
                          Effective Immediately)                                 
 2: EX-5.1      Opinion re: Legality                                HTML      7K 


EX-5.1   —   Opinion re: Legality
Exhibit Table of Contents

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11st Page   -   Filing Submission
"Exhibit 5.1
"Consent of Independent Registered Public Accounting Firm
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Exhibit 5.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

        We consent to the incorporation by reference in this Registration Statement on Form F-10/A of our reports dated March 13, 2014, relating to the consolidated financial statements of Sears Canada Inc. and the effectiveness of Sears Canada Inc.'s internal control over financial reporting, appearing in the Annual Report on Form 40-F of Sears Canada Inc. for the 52 week-period ended February 1, 2014.

/s/ Deloitte LLP

Chartered Professional Accountants, Chartered Accountants
Licensed Public Accountants
Toronto, Canada
October 15, 2014




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CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘F-10/A’ Filing    Date    Other Filings
Filed on:10/15/146-K
3/13/146-K
2/1/1440-F
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Filing Submission 0001047469-14-008319   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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