Certificate of Completion

City of Toronto

123 Front Street West, Toronto, ON M5J 2M2

123 Front Street West, Toronto, ON M5J 2M2

Tenant Improvements, 8th Floor, 123 Front Street West

Date substantially performed:

2000-07-14

Date certificate signed:

2000-10-04

Name of Owner

Workplace Safety & Insurance Board

Address of Owner

123 Front Street West, 8th Floor, Toronto, ON M5J 2M2

Name of Contractor

BFC Buildings

Address of Contractor

3660 Midland Avenue, Scarborough, ON M1V 4V3.

Name of Certifier

Rice Brydone Limited

Address of Certifier

553 Richmond Street West, Toronto, ON M5V 1Y6

That certain parcel or tract of land and premises situate, lying and being in the City of Toronto, in the Municipality of Metropolitan Toronto and Province of Ontario, being composed of part of the public walk along the top of bank on the south side of Front Street West known as Walks and Gardens according to Plan 5-A registered in the Land Registry Office for the Registry Division of Toronto (No. 63) the said parcel of land being designated as Parts 1 and 2 on a plan of survey deposited in the said Land Registry Office as 63R-2406 Together with the following sub-surface rights in the nature of an easement in perpetuity, namely the rights to construct, maintain, repair, replace and operate beneath that part of the said Walks and Gardens designated as Part 3 on Plan 63R-2406 a portion of the two-level underground garage to be constructed maintained, repaired, replace and operated under said Part 1 on Plan 63R-2406, provided that the portion of the two-level underground garage located beneath said Part 3 shall be: a) located at a distance of not less than 0.61 metres below the grade surface of York Street; and b) constructed so as to have a load bearing capacity of H25S20 Subject to a Development Agreement made between Marathon Realty Company Limited (“Marathon”) and The Corporation of the City of Toronto (the “City”) and registered in the said Land Registry Office as Instrument No. CT493960, as amended by an agreement made between Marathon and the City and registered in the said Land Registry Office as Instrument No. CT508738