Pay Matters Inc.

14B-1670 Heron Rd, Ottawa, ON

KPMG LLP

1200 - 205 - 5th Ave. S.W., Calgary, AB

Jacques Veillette, C.G.A.

172, boul. Perron, New Richmond, QC

Ferraro Schulman

8351 Hardy St., Lasalle, QC

Lippman Leebosh April

1001-1 Westmount Sq., Westmount, QC

D. F. McCarroll, CA

4302-2025 Sheppard Ave. E., North York, ON

Patricia Sibley & Associates

5-410 Harnish Ave., Parksville, BC

Norambec Inc.

5746 Auclair St., Brossard, QC