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3 December 1993 T.I. 920099 [no discount for future taxes] -- attach -- Shares

no discount for future taxes
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ATR-36 (4 Nov. 88) -- attach -- Shares

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81 C.R. - Q.45 -- attach -- Shares

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87 C.R. - Q.38 -- attach -- Shares

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87 C.R. - Q.37 -- attach -- Shares

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October 1989 A.P.F.F. Round Table - Q.9 (Jan. 90 Access Letter, ¶1075) -- attach -- Shares

valuation of rollover property
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ATR-22R (14 April 89) -- attach -- Shares

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October 1989 Revenue Canada Round Table - Q.18 (Jan. 90 Access Letter, ¶1075) -- attach -- Shares

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81 C.R. - Q.35 -- attach -- Shares

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1 March 1990 T.I. (August 1990 Access Letter, ¶1384) -- attach -- Shares

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