Certificate of Completion

Toronto, Ontario

161 Bay Street BCE Place, 4th & 5th Floors, Toronto, ON

161 Bay Street BCE Place, 4th & 5th Floors, Toronto, ON

Leasehold improvements

Date substantially performed:

2000-08-16

Date certificate signed:

2000-08-23

Name of Owner

Canadian Imperial Bank of Commerce.

Address of Owner

21 Melinda Street, 4th Floor, Toronto, ON M5L 1G4.

Name of Contractor

Torcom Construction Inc.

Address of Contractor

2 Sheppard Avenue East, Suite 930, North York, ON M2N 5Y7

Name of Certifier

CIBC Corporate Real Estate

Address of Certifier

21 Melinda Street, 4th Floor, Toronto, ON M5L 1G4

Part of Lots V, VI and VIII, Part of the lane and all of the one foot reserve, Plan 432, Part of Town Lots 3 and 4 on the south side of Wellington Street West, Town of York Plan and Part of Town Lots 3 and 4 on the north side of Front Street West, Town of York Plan Shown as Parts 7, 8, 9, 11, 12, 13, 14, 16, 33 and 34 on Reference Plan 63R-4189