Certificate of Completion

City of Toronto,

12th, 13th and 14th Floors, BCE Place, 181 Bay Street, Toronto, ON M5J 2V1.

12th, 13th and 14th Floors, BCE Place, 181 Bay Street, Toronto, ON M5J 2V1.

Leasehold Improvements Work for the renovation of entire 12th, 13th and 14th Floors.

Date substantially performed:

1999-12-06

Date certificate signed:

2000-01-13

Name of Owner

Deloitte & Touche LLP Chartered Accountants.

Address of Owner

BCE Place, 181 Bay Street, Toronto, ON M5J 2V1.

Name of Contractor

Rae Brothers Ltd.

Address of Contractor

512 King Street E., Suite 103, Toronto, ON M5A 1M1.

Name of Certifier

Kelly McTernan Lavoie Inc.

Address of Certifier

Inn on the Park, 1100 Eglinton Ave. E., Suite 2300, Toronto,

12th, 13th and 14th Floors at BCE Place, 181 Bay Street, Toronto, ON M5J 2V1.