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  		UNITED STATES<BR>
  	SECURITIES AND EXCHANGE COMMISSION
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  	WASHINGTON, D.C. 20549
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  	FORM 8-K
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  	CURRENT REPORT
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  	Pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934
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  	Date of Report (Date of Earliest Event Reported):
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  	&nbsp;
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  	August 8, 2006
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  	TLC Vision Corporation
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  <BR>__________________________________________<BR>
  	(Exact name of registrant as specified in its charter)
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  	New Brunswick
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  	0-29302
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  	980151150
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  _____________________<BR>
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  _____________<BR>
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  ______________<BR>
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  	of incorporation)
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  	File Number)
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  	Identification No.)
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  	5280 Solar Drive, Suite 100, Mississauga, Ontario
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  	L4W 5M8
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  _________________________________<BR>
  	(Address of principal executive offices)
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  ___________<BR>
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  	Registrant&#146;s telephone number, including area code:
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  	(905) 602-2020
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  	Not Applicable
  <BR>______________________________________________<BR>
  	Former name or former address, if changed since last report
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  	&nbsp;
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  <!-- CoverPageRegistrant END --><P><FONT SIZE="2">
  Check the appropriate box below if the Form 8-K filing is intended to
  simultaneously satisfy the filing obligation of the registrant under any
  of the following provisions:</FONT>
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  [&nbsp;&nbsp;]&nbsp;&nbsp;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<br>
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  	Item 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review.
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  On August 8, 2006, TLC Vision Corporation (the "Company"), following a review by its Audit Committee, concluded that it should restate its previously issued financial statements for the years ended December 31, 2005 and 2004 primarily to reflect a change in income taxes. <br><br>As previously disclosed in its Annual Report on Form 10-K for the year ended December 31, 2005, the Company determined that it should have recorded $1.2 million of additional income tax expense for the year ended December 31, 2004 due to the nature of the net operating loss carryforwards that were utilized in that year for financial reporting purposes.  The Company corrected the error in 2005 by increasing the income tax expense recorded for the year ended December 31, 2005 by $1.2 million.  The Company has subsequently determined that the $1.2 million adjustment is material to the operating results of 2005 and, accordingly, that the adjustment should not have been made in the 2005 financial statements.  As such, the Company has determined that it should restate its previously issued financial statements for the years ended December 31, 2005 and 2004.  After the restatement, net income for the year ended December 31, 2004 is $42.5 million, or $0.60 per diluted share, and net income for the year ended December 31, 2005 is $8.1 million, or $0.11 per diluted share.<br><br>The Company expects to present the restatements described in this Current Report when it files with the Securities and Exchange Commission its Amendment on Form 10-K/A for the year ended December 31, 2005.<br><br>The decision to restate was authorized by the Audit Committee of the Board of Directors of the Company, upon the recommendation of management. They concluded that the Company's previously issued financial statements for the years ended December 31, 2005 and 2004 should no longer be relied upon, pending their restatements, because of errors in those financial statements. The Company's Chief Financial Officer and the Audit Committee of the Company discussed the matters disclosed in this filing with Ernst & Young LLP, the Company's independent registered public accounting firm.<br>
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  	SIGNATURES
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  	Pursuant to the requirements of the Securities Exchange Act of 1934, the
  	registrant has duly caused this report to be signed on its behalf by the
  	undersigned hereunto duly authorized.
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  	TLC Vision Corporation
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  <I>
  	August 9, 2006
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  	By:
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  <I>
  	/s/ Brian L. Andrew
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  	Name: Brian L. Andrew
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  	Title: General Counsel
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metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "htm_14312.htm", "description": "LIVE FILING", "secsgml_size_bytes": 10453}]
metadata_filer: {"company-data": {"conformed-name": "TLC VISION CORP", "cik": "0001010610", "assigned-sic": "8093", "irs-number": "980151150", "state-of-incorporation": "A6", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-29302", "film-number": "061017537"}, "business-address": {"street1": "5280 SOLAR DRIVE", "street2": "SUITE 100", "city": "MISSISSAUGA ONTARIO", "state": "A6", "zip": "00000", "phone": "636-534-2300"}, "mail-address": {"street1": "16305 SWINGLEY RIDGE ROAD", "street2": "SUITE 300", "city": "CHESTERFIELD", "state": "MO", "zip": "63017"}, "former-company": {"former-conformed-name": "TLC LASER CENTER INC", "date-changed": "19960314"}}
text: TLC Vision Corporation (Form: 8-K)
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, D.C. 20549
  FORM 8-K
  CURRENT REPORT
  Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
  Date of Report (Date of Earliest Event Reported):
  August 8, 2006
  TLC Vision Corporation
  __________________________________________
  (Exact name of registrant as specified in its charter)
  New Brunswick
  0-29302
  980151150
  _____________________
  (State or other jurisdiction
  _____________
  (Commission
  ______________
  (I.R.S. Employer
  of incorporation)
  File Number)
  Identification No.)
  5280 Solar Drive, Suite 100, Mississauga, Ontario
  L4W 5M8
  _________________________________
  (Address of principal executive offices)
  ___________
  (Zip Code)
  Registrant's telephone number, including area code:
  (905) 602-2020
  Not Applicable
  ______________________________________________
  Former name or former address, if changed since last report
  Check the appropriate box below if the Form 8-K filing is intended to
  simultaneously satisfy the filing obligation of the registrant under any
  of the following provisions:
  [  ]  Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
  [  ]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
  [  ]  Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
  [  ]  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
  Top of the Form
  Item 4.02 Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review.
  On August 8, 2006, TLC Vision Corporation (the "Company"), following a review by its Audit Committee, concluded that it should restate its previously issued financial statements for the years ended December 31, 2005 and 2004 primarily to reflect a change in income taxes.
  As previously disclosed in its Annual Report on Form 10-K for the year ended December 31, 2005, the Company determined that it should have recorded $1.2 million of additional income tax expense for the year ended December 31, 2004 due to the nature of the net operating loss carryforwards that were utilized in that year for financial reporting purposes.  The Company corrected the error in 2005 by increasing the income tax expense recorded for the year ended December 31, 2005 by $1.2 million.  The Company has subsequently determined that the $1.2 million adjustment is material to the operating results of 2005 and, accordingly, that the adjustment should not have been made in the 2005 financial statements.  As such, the Company has determined that it should restate its previously issued financial statements for the years ended December 31, 2005 and 2004.  After the restatement, net income for the year ended December 31, 2004 is $42.5 million, or $0.60 per diluted share, and net income for the year ended December 31, 2005 is $8.1 million, or $0.11 per diluted share.
  The Company expects to present the restatements described in this Current Report when it files with the Securities and Exchange Commission its Amendment on Form 10-K/A for the year ended December 31, 2005.
  The decision to restate was authorized by the Audit Committee of the Board of Directors of the Company, upon the recommendation of management. They concluded that the Company's previously issued financial statements for the years ended December 31, 2005 and 2004 should no longer be relied upon, pending their restatements, because of errors in those financial statements. The Company's Chief Financial Officer and the Audit Committee of the Company discussed the matters disclosed in this filing with Ernst & Young LLP, the Company's independent registered public accounting firm.
  Top of the Form
  SIGNATURES
  Pursuant to the requirements of the Securities Exchange Act of 1934, the
  	registrant has duly caused this report to be signed on its behalf by the
  	undersigned hereunto duly authorized.
  TLC Vision Corporation
  August 9, 2006
  By:
  /s/ Brian L. Andrew
  Name: Brian L. Andrew
  Title: General Counsel