Certificate of Completion

Wellington County

City of Guelph

City of Guelph

Parking Lot Rehabilitation

Date substantially performed:

2003-12-03

Date certificate signed:

2003-12-03

Name of Owner

Borealis Capital Corporation

Address of Owner

1 Adelaide Street East, Toronto, ON M5C 2V9

Name of Contractor

Steed and Evans Limited

Address of Contractor

300 Bridge Street East, Kitchener, ON N2K 2B7

Name of Certifier

Totten Sims Hubicki Associates

Address of Certifier

72 Victoria Street South, Suite 202, Kitchener, ON N2G 4Y9

Stone Road Mall, 435 Stone Road, Guelph, ON N1G 2X6