Certificate of Completion

City of Toronto

250 Yonge Street, 18th Floor

250 Yonge Street, 18th Floor

Interior Fit-out for Exchange Solutions Inc.

Date substantially performed:

2001-04-30

Date certificate signed:

2001-05-05

Name of Owner

The Cadillac Fairview Corporation Limited

Address of Owner

220 Yonge Street, Suite 110, Box 511, Toronto, ON M5B 2H1

Name of Contractor

Govan Brown & Associates

Address of Contractor

555 Richmond Street West, Suite 1208, Box 105, Toronto, ON M

Name of Certifier

BPI Consultants Corp.

Address of Certifier

22 Highgate Road, Toronto, ON M8X 2B2

250 Yonge Street c/o 220 Yonge Street, Suite 110, Box 511, Toronto, ON M5B 2H1