Certificate of Completion

City of Toronto

4100 Yonge Street, 3rd Floor, Toronto, ON

4100 Yonge Street, 3rd Floor, Toronto, ON

Interior Tenant Fit-Out

Date substantially performed:

2002-10-18

Date certificate signed:

2002-11-11

Name of Owner

KPMG

Address of Owner

4100 Yonge Street, Ground Floor, Toronto, ON

Name of Contractor

PCL Constructors Canada Inc.

Address of Contractor

2085 Hurontario Street, Suite 105, Mississauga, ON L5A 4G1.

2085 Hurontario Street, Suite 105, Mississauga, ON L5A 4G1.