April 20 (Reuters) - Canadian Pacific Railway Ltd CP.TO
* CP reports record Q1 results
* Q1 adjusted earnings per share C$2.50
* Q1 revenue fell 4 percent to C$1.59 billion
* Q1 earnings per share C$3.51
* Operating ratio improved by 430 basis points
year-over-year and for a third straight quarter was below 60
percent
* Says qtrly operating income advanced 7 percent to $653
million from $612 million
* Qtrly reported diluted earnings per share increased 83
percent to $3.51
* Intends to implement a new NCIB to repurchase, for
cancellation, up to 6.91 million of its common shares
* Q1 earnings per share view C$2.40, revenue view C$1.61
billion -- Thomson Reuters I/B/E/S
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