Certificate of Completion

City of Toronto,

181 Bay Street, Toronto, ON Bay Wellington Tower.

181 Bay Street, Toronto, ON Bay Wellington Tower.

Leasehold Improvements for Corporate Office, 16th Floor.

Date substantially performed:

1999-08-31

Date certificate signed:

1999-09-30

Name of Owner

Corus Entertainment.

Address of Owner

181 Bay Street, 16th Floor, Toronto, ON M5J 2T3.

Name of Contractor

Govan Brown + Associates.

Address of Contractor

555 Richmond St. W., Suite 1208, PO Box 105, Toronto, ON M5V

Name of Certifier

Susan Tienhaara, c/o Marshall Cummings + Associates Ltd.

Address of Certifier

43 Davies Avenue, Toronto, ON M4M 2A9.

Corus Entertainment, 181 Bay Street, 16th Floor, Toronto, ON M5J 2T3.