February 23, 2000

BAD ASS ENTERPRISES INCORPORATED Registration code: 351758-6 Legal address: 5290 MACLEOD TRAIL S., #600, CALGARY, ALBERTA, CANADA, T2H 0K2

ONSOURCE (CANADA) LTD. Registration code: 359710-5 Legal address: 483 BAY ST., 10TH FL. SOUTH TOWER, TORONTO, ONTARIO, CANADA, M5G 2P5

FRIEDMAN SOFTWARE CANADA INC. Registration code: 372415-8 Legal address: 360 ADELAIDE STREET WEST, SUITE 500, TORONTO, ONTARIO, CANADA, M5V 1R7

WELLESLEY THERAPEUTICS INC. Registration code: 342396-4 Legal address: 90 GERVAIS DR, TORONTO, ONTARIO, CANADA, M3C 1Z3

PENSERA KNOWLEDGE TECHNOLOGIES INC. Registration code: 351735-7 Legal address: 1000 ST-ANTOINE WEST, SUITE 725, MONTREAL, QUEBEC, CANADA, H3C 3R7

WILP-LTH GIT GINGOLX ("THE ASSOCIATION OF GIT GINGLOX TRIBE MEMBERS") Registration code: 351752-7 Legal address: 1724 VOLUNTEER ST., KINCOLITH, BRITISH COLUMBIA, CANADA, V0V 1B0

3682056 CANADA INC. Registration code: 368205-6 Legal address: 1175 BERNARD AVE., SUITE 204, OUTREMONT, QUEBEC, CANADA, H2V 1V5

D.W.S. ROOFING AND WATERPROOFING SERVICES INC. Registration code: 372419-1 Legal address: 2562 DEL ZOTTO, OTTAWA, ONTARIO, CANADA, K1T 3V7

CORNUCOPIA CONSULTING INC. Registration code: 372437-9 Legal address: 66 WHITEHALL ROAD, TORONTO, ONTARIO, CANADA, M4W 2C7

ALLIANCE COIN & BANKNOTE INC. Registration code: 342393-0 Legal address: 88 MILL STREET, ALMONTE, ONTARIO, CANADA, K0A 1A0

SAFEKEY SYSTEMS INC. Registration code: 343959-3 Legal address: 2056 ELLESMERE RD., UNIT 5, TORONTO, ONTARIO, CANADA, M1H 2V6

ENSEMBLE MONTRÉAL INC. Registration code: 351744-6 Legal address: 1206-201 CHEMIN DU CLUB MARIN, VERDUN, QUEBEC, CANADA, H3E 1T4

BOOKS DIRECT INC. Registration code: 351749-7 Legal address: 1092 EYREMOUNT DRIVE, WEST VANCOUVER, BRITISH COLUMBIA, CANADA, V7S 2B5

WABANAKI CO-OP LTD. Registration code: 351750-1 Legal address: 839 ABERDEEN STREET, FREDERICTON, NEW BRUNSWICK, CANADA, E3B 1S9

DIVIDIUM IT SOLUTIONS INC. Registration code: 351757-8 Legal address: 1088 NORTHGRAVES CRES, KANATA, ONTARIO, CANADA, K2M 0C6

HELPOVERIP.COM INC. Registration code: 351751-9 Legal address: 595 HOWE STREET, 10TH FLOOR, VANCOUVER, BRITISH COLUMBIA, CANADA, V6C 2T5

ENVIROHEALTH AGENCY Registration code: 351760-8 Legal address: 1501 HOWE ST., T5, VANCOUVER, BRITISH COLUMBIA, CANADA, V6Z 2P8

THE CANADIAN CLIMATE FORUM Registration code: 355085-1 Legal address: 123 SLATER ST., 6TH FLOOR, OTTAWA, ONTARIO, CANADA, K1P 5H2

KILGANOR HOLDINGS CORPORATION Registration code: 363579-1 Legal address: 660 MERTON AVENUE, ST-LAMBERT, QUEBEC, CANADA, J4P 2W7

EXPATRIATE PRESS LIMITED Registration code: 363045-5 Legal address: 1430 TERRACE AVENUE, NORTH VANCOUVER, BRITISH COLUMBIA, CANADA, V7R 1B4

3721574 CANADA INC. Registration code: 372157-4 Legal address: 1348 GABRIELLE-ROY, CAP-ROUGE, QUEBEC, CANADA, G1Y 3K3

3724140 CANADA INC. Registration code: 372414-0 Legal address: 1170 PEEL STREET, 5TH FLOOR, MONTREAL, QUEBEC, CANADA, H3B 4S8

3724280 CANADA INC. Registration code: 372428-0 Legal address: 5455 DE GASPÉ, SUITE 605, MONTREAL, QUEBEC, CANADA, H2T 3B3

FOXWISE TECHNOLOGIES INC. Registration code: 342394-8 Legal address: 2500 SOLANDT (ENTRANCE B), SUITE 220, KANATA, ONTARIO, CANADA, K2K 3G5

ALMIGESCO INC. Registration code: 351743-8 Legal address: 201-1400 GRANDE-ALLÉE, BOISBRIAND, QUEBEC, CANADA, J7G 2Z8

IMAGE HARVEST FILMS INC. Registration code: 351746-2 Legal address: 619 COSBURN AVENUE, TORONTO, ONTARIO, CANADA, M4C 2V1

TUKTUKTEK INC. Registration code: 359709-1 Legal address: 222 THE ESPLANADE, SUITE 923, TORONTO, ONTARIO, CANADA, M5A 4M8

CONSULTANT RÉAL LABBÉ INC. Registration code: 368206-4 Legal address: 3520, MAGLADRY, MAGLADRY, CUMBERLAND, ONTARIO, CANADA, K4B 1P8

CANADIAN CORPORATION CREATION CENTER Registration code: 369025-3 Legal address: 410 BANK ST., SUITE 133, OTTAWA, ONTARIO, CANADA, K2P 1Y8

FOR SERIOUS GOLFERS INC. Registration code: 372418-2 Legal address: 82 OXFORD ST., GUELPH, ONTARIO, CANADA, N1H 2M6

3724271 CANADA INC. Registration code: 372427-1 Legal address: 2665 PITFIELD BOULEVARD, ST-LAURENT, QUEBEC, CANADA, H4S 1T2

3724298 CANADA INC. Registration code: 372429-8 Legal address: 565 KING STREET, WELLAND, ONTARIO, CANADA, L3B 3L3

RIPTIDE COMMUNICATIONS (2000) INC. Registration code: 342397-2 Legal address: 675 COCHRANE DRIVE, EAST TOWER, SUITE 400, MARKHAM, ONTARIO, CANADA, L3R 0B8

MARILYN'S ACCESSORIES INC. Registration code: 343958-5 Legal address: 379 ALEXIS NIHON, VILLE ST-LAURENT, QUEBEC, CANADA, H4M 2A6

SKYNET INTERNET COLLECTIVE Registration code: 343960-7 Legal address: 31 ADELAIDE STREET EAST, P.O. BOX 1046, TORONTO, ONTARIO, CANADA, M5C 2K4

NORTHSEAS SOFTWARE INC. Registration code: 343961-5 Legal address: 46 PORTLAND STREET, EAST TOWER, DARTMOUTH, NOVA SCOTIA, CANADA, B2Y 1H4

COMMON-OUTLOOK CONSULTING INC. Registration code: 351734-9 Legal address: 1920 YONGE STREET, SUITE 200, TORONTO, ONTARIO, CANADA, M4S 3E2

3550800 CANADA LTD. Registration code: 355080-0 Legal address: 855 2ND STREET S.W., #4500, CALGARY, ALBERTA, CANADA, T2P 4K7

NORSEMEN 2000 SYSTEMS LTD. Registration code: 355083-4 Legal address: 5121 46TH AVENUE S.E., SALMON ARM, BRITISH COLUMBIA, CANADA, V1E 4N4

CHARLES GM & P PARTNER CORPORATION Registration code: 363578-3 Legal address: 660 MERTON AVENUE, ST-LAMBERT, QUEBEC, CANADA, J4P 2W7

IPERCEPTIONS 360 RESEARCH INC. Registration code: 363577-5 Legal address: 4999 ST. CATHERINE STREET WEST, SUITE 500, WESTMOUNT, QUEBEC, CANADA, H3Z 1T3

VISIONSPHERE TECHNOLOGIES INC. Registration code: 342392-1 Legal address: 6546 PRINCIOTTA STREET, OTTAWA, ONTARIO, CANADA, K4P 1G1

LSK-CONSULT INC. Registration code: 347074-1 Legal address: 2500 BERNINI CR., BROSSARD, QUEBEC, CANADA, J4Z 2S2

ADVANCED INK TECHNOLOGY INC. Registration code: 351736-5 Legal address: 445 ADMIRAL BLVD., UNIT 6, MISSISSAUGA, ONTARIO, CANADA, L5T 2N1

DM DISTRIBUTECH INC. Registration code: 351740-3 Legal address: C-171 RUE DU SABLON, BOIS-DES-FILION, QUEBEC, CANADA, J6Z 4X2

ASCENTECH ENGINEERING LIMITED Registration code: 354776-1 Legal address: 2254 LECLAIR DRIVE, COQUITLAM, BRITISH COLUMBIA, CANADA, V3K 6P6

BIG RIG DIRECT.COM INC. Registration code: 355081-8 Legal address: 855 2ND STREET S.W., # 4500, CALGARY, ALBERTA, CANADA, T2P 4K7

THE CANADIAN AMATEUR TUG-OF-WAR ASSOCIATION Registration code: 355084-2 Legal address: 300 DUNDAS STREET, LONDON, ONTARIO, CANADA, N6B 1T6

GREAT RIVER AVIATION LTD. Registration code: 371110-2 Legal address: 301 - 303 ALEXANDER STREET, WHITEHORSE, YUKON TERRITORY, CANADA, Y1A 2L5

3724263 CANADA INC. Registration code: 372426-3 Legal address: 16 CHABLIS, KIRKLAND, QUEBEC, CANADA, H9H 5A9

3423956 CANADA INC. Registration code: 342395-6 Legal address: 20 GORE STREET WEST, PERTH, ONTARIO, CANADA, K7H 2L8

P.B. FLYNN SOLUTIONS INC. Registration code: 351737-3 Legal address: 107 ARGYLE, KIRKLAND, QUEBEC, CANADA, H9H 3H9

TDRIS INTERNATIONAL INC. Registration code: 351738-1 Legal address: 4 MICHAUD STREET, STE-ANNE-DE-BELLEVUE, QUEBEC, CANADA, H9X 4C2

COSMIC - CONSORTIUM INTERNATIONAL POUR LA MESURE COMMUNE DE LOGICIEL Registration code: 351745-4 Legal address: 1232 ST-JOSEPH, CHAMBLY, QUEBEC, CANADA, J3L 5X1

THE REAL ESTATE COMPANY (WRW) INC. Registration code: 355082-6 Legal address: 188 BRUCE STREET, LONDON, ONTARIO, CANADA, N6C 1H1

CORPORATION FBLGINC. Registration code: 368208-1 Legal address: 1435 ST-ALEXANDRE STREET, SUITE 1230, MONTREAL, QUEBEC, CANADA, H3A 2G4

3682072 CANADA INC. Registration code: 368207-2 Legal address: 170 FENYROSE CRESCENT, WOODBRIDGE, ONTARIO, CANADA, L4L 7B2

3700984 CANADA INC. Registration code: 370098-4 Legal address: 381 KENT STREET, SUITE 4000, OTTAWA, ONTARIO, CANADA, K2P 2A8

3724131 CANADA INC. Registration code: 372413-1 Legal address: 41-D, RUE DE TOULOUSE, GATINEAU, QUEBEC, CANADA, J8T 7X4

BEAUVAIS HOLT INC. Registration code: 372417-4 Legal address: 15213 YONGE ST., SUITES 14 & 15, AURORA, ONTARIO, CANADA, L4G 1L8