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BUYER'S GUIDE


              Accountants           Deloitte Management         Graham Mathew Professional   KPMG MSLP
                                    Services LP                 Corporation                 120 Victoria Street S. Suite 600
                                    4210 King St. E.            150 Pinebush Rd. PO Box 880   Kitchener, ON N2G 0E1
        AccountTed Business
        Concepts Inc.               Kitchener, ON N2P 2G5       Cambridge, ON N1R 5X9       seadre@kpmg.ca
        1733 Industrial Road        kevlambert@deloitte.ca      lkrueger@gmpca.com          www.kpmg.ca
        Cambridge, ON N3H 5G7       www.deloitte.ca             www.gmpca.com               (519) 747-8800
        ted@accountted.ca           (519) 650-7600              (519) 623-1870              (800) 387-5469
        www.accountted.ca           Fax: (519) 650-7601         (888) 455-7275              Fax: (519) 747-8811
        (519) 623-9080                                          Fax: (519) 623-9490
        Fax: (226) 566-3279         Ernst & Young LLP                                       MNP
                                    Evolv1, 420 Wes Graham Way   Grant Thornton LLP Canada  600-73 Water St. N.
                                    Suite 300                   344 Queen Street West       Cambridge, ON N1R 7L6
        BDO Canada LLP
        231 Shearson Crescent, Suite 107     Waterloo, ON N2L 0J6  Cambridge, ON N3C 1G8    richard.beatty@mnp.ca
        Cambridge, ON N1T 1J5       Brenda.Mercer@ca.ey.com     marianne.tkalec@ca.gt.com   www.mnp.ca
        aali@bdo.ca                 www.ey.com/ca               www.grantthornton.ca        (519) 623-3820
        www.bdo.ca/en-ca/locations/  (519) 744-1171 3316        (519) 249-1209              Fax: (519) 622-3144
        canadian-locations/bdo-     (877) 430-7681              Fax: (519) 249-1225
        cambridge                                                                           Racolta Jensen LLP
        (519) 622-7676              Gordon R. Scott Chartered   HFK McRae & Wilson LLP      47 Dickson Street
        Fax: (519) 622-7870         Professional Accountant     100-630 Riverbend Drive     Cambridge, ON N1R 7A6
                                    1-1710 Bishop St.           Kitchener, ON N2K 3S2       noah@rjllp.ca
                                    Cambridge, ON N1T 1J3       tkratz@hfkmw.com            www.rjllp.ca
        Caissa LLP Chartered
        Professional Accountants    gscottca@sympatico.ca       (519) 886-0084              (519) 622-1485
        223 King Street East        (519) 622-3171              Fax: (519) 886-8095         Fax: (519) 622-1185
        Cambridge, ON N3H 3M5       Fax: (519) 740-3707
        mpiccinin@caissa.ca
        www.caissa.ca
        (519) 653-1400
        Fax: (519) 653-1409

















































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