Certificate of Completion

City of Toronto

Royal Bank Plaza South Partial 30th Floor - 200 Bay St., Toronto, ON M5J 2J8

Royal Bank Plaza South Partial 30th Floor - 200 Bay St., Toronto, ON M5J 2J8

BDO Dunwoody LLP National Office

Date substantially performed:

2004-09-10

Date certificate signed:

2004-12-16

Name of Owner

BDO Dunwoody LLP - National Office

Address of Owner

200 Bay St., Toronto, ON M5J 2J8 - 30th Floor

Name of Contractor

Govan Brown + Associates

Address of Contractor

555 Richmond Street West, Suite 1208, Toronto, ON M5V 3B1

Name of Certifier

Cannon Design

Address of Certifier

20 Bay St., Suite 1107, Toronto, ON

Partial 30th Floor, 200 Bay St., Toronto, ON M5V 2J8