1. Ian is a Chartered Accountant and a licensed trustee in bankruptcy.

2. Rob Biehler is a Chartered Accountant, and a Licensed Trustee in Bankruptcy.

3. The Trustee is a Chartered Accountant and became a licensed Trustee in Bankruptcy in 1970.

4. The trustee in bankruptcy will use the registration number to report and account for activities of the estate of the bankrupt.

5. James Hunter b Mr. Hunter is a Chartered Accountant and Trustee in Bankruptcy, as well as a partner with KPMG in Toronto.

6. 1) a Creditor that has acquired a lien on the property involved by attachment, levy, or the like; 2) an assignee for benefit of Creditors from the time of assignment; 3) a trustee in bankruptcy from the date of the filing of the petition; or

7. (5)The provisions of this section shall not affect the ranking of Adjudgers inter se, or any real right obtained in virtue of a decree of adjudication, or in virtue of a decree pronounced in an action creating litigiosity, or by a trustee in bankruptcy, if such right has been completed by the recording in the appropriate Register of Sasines of