ELIGIBILITY FOR INVESTMENT In the opinion of Goodmans LLP , counsel to Orbit Garant and the Selling Shareholders, and F asken Martineau DuMoulin LLP , counsel to the Underwriters, provided the Common Shares are listed on the T oronto Stock Exchange (the ‘‘TSX’’), the Common Shares would, if issued on the date hereof, be qualified investments under the Income T ax Act (Canada) (the ‘‘T ax A ct’’) for a trust governed by a registered retirement savings plan, a registered retirement income fund, a registered education savings plan, a deferred profit sharing plan or a registered disability savings plan. MARKET D A T A AND INDUSTR Y FOREC ASTS Market data and certain industry forecasts used throughout this prospectus were obtained from internal surveys, market research, publicly available information and industry publications. Industry publications generally state that the information contained therein has been obtained from sources believed to be reliable, but that the accuracy and completeness of such information is not guaranteed. Similarly, internal surveys, industry forecasts and market research, while believed to be reliable, have not been independently verified, and neither Orbit Garant, the Selling Shareholders nor the Underwriters make any representation as to the accuracy of such information. 5