Certificate of Completion

City of Toronto

161 Bay Street, BCE Place, Canada Trust Tower, 24th Floor

161 Bay Street, BCE Place, Canada Trust Tower, 24th Floor

Interior Renovations including Electrical, Mechanical, Partitions, Flooring, Millwork, etc.

Date substantially performed:

2000-11-27

Date certificate signed:

2000-12-13

Name of Owner

Quebecor Merrill

Address of Owner

161 Bay Street, 24th Floor, Toronto, ON

Name of Contractor

McGill cc (475835 Ontario Ltd.)

Address of Contractor

408 Dundas St. E., Toronto, ON M5A 2A5

Name of Certifier

Quebecor Merrill

Address of Certifier

161 Bay Street, 24th Floor, Toronto, ON