Robert Neufeld, Tyler Durant | Brandy Dudas, Christine Seller Contents P a g e | 3

1.0 Executive Summary Shoes and Booze is a unique concept that is about to engage Vancouver in a new approach to a night on the town. Shoes and Booze has combined two favourite activities for women in Vancouver to enjoy, fabulous shoes and delicious drinks. Vancouver has not seen a concept like this before which will allow for a unique girls night out, fun daytime shopping event, and a gathering place for after work drinks. Shoes and Booze is a Martini and cocktail lounge that also sells women’s shoes.

Shoes and Booze will offer an alternative to traditional shopping in Vancouver’s downtown. The lounge will allow customers the choice of shopping, socializing, and enjoying cocktails while doing so. The store will be located in the popular neighbourhood of Yaletown which provides an excellent backdrop for this dynamic establishment.

2.0 Vision To create an environment where two passions become one, boutique shopping meets the girls night out to promote a fun, unique experience for women. 3.0 Operations Plan

3.1 Description of Operations Shoes and Booze will operate out of the popular shopping and entertainment district of Yaletown in downtown Vancouver. Yaletown is home to many young professionals and higher income individuals which include our target demographic. There is currently no store or lounge of this sort in Vancouver and presents a unique opportunity to tap into a new market.

Shoes and Booze will have a lounge like atmosphere that will include a wall of shoes, displayed with elegant lighting, comfortable seating and tables that will be conducive to trying on shoes as well as socializing, a bar with a section that can be converted into a DJ studio for evening music. Customers will be greeted at the door by a friendly associate who will welcome them and show them to seating. This associate will provide information of the shoes on display, describe any specials that are currently on, and offer them a martini. The associates in the store will provide clients with a menu for martinis and a separate menu for shoes. Clients can order shoes to try on as well as any martini from the menu. Clients will also be welcome and encouraged to walk around the store to view the shoes that are displayed throughout and select ones to try on like they would in a conventional shoe store.

Shoes and Booze will also offer a service to return shoes to clients by courier if they wanted to wear their new shoes out for the evening. Since Shoes and Booze will be targeting women who are out for the evening and combining offers with night clubs in the area, the ability to buy shoes and wear them that night is available to them.

3.2 Structure Shoes and Booze will be incorporated and registered under the province of British Columbia as a Canadian Controlled Private Corporation. The corporate structure was chosen for the purpose of limiting liabilities to the owners and of the business. This is especially important in an establishment that serves alcohol because of the potential liability that could occur if a patron drinks and drives. Shoes and Booze has obtained the services of Victor Dudas, lawyer, to assist in all legal matters regarding incorporation. P a g e | 5

The initial shareholders of the corporation will be Robert Neufeld, Brandy Dudas, Christine Seller, and Tyler Durant. Each of these investors will have an equal share of equity in the corporation and will have an equal initial capital contribution. The four investors are:

 Christine Seller, MBA - Successful business woman and significant shareholder. Ms. Seller has started two successful businesses and is a prominent business woman in the Vancouver area.

 Brandy Dudas – significant shareholder and creative designer. Ms. Dudas has extensive knowledge of design and marketing industry and has managed a local marketing firm for the last several years.

 Robert Neufeld – Significant shareholder and trained Mixologist. Mr. Neufeld is trained as a mixologist from a reputable culinary institution and has worked with many chic restaurants and bars around the country developing drink recipes and menus.

 Tyler Durant, CA – Significant shareholder and Chartered Accountant. Mr. Durant completed his Masters of Professional Accounting and his CA designation and currently works for a big four Accounting firm in Vancouver.

Please see appendix two for organizational structure chart.

3.3 Board of Directors Shoes and Booze will have a board of directors that will have the skills and experience necessary to guide the major decisions of the company. Our Board of directors will include:

 Christine Seller, MBA - Successful business woman and significant shareholder. Ms. Seller has started two successful businesses and is a prominent business woman in the Vancouver area.

 Victor Dudas – Lawyer. Mr. Dudas attended law school in Vancouver and now works for a local law firm specializing in corporate finance law.

 Angel investor – We are writing this proposal to obtain an angel investor. As part of the investment, we will give one seat on the board of directors. 3.4 Management Shoes and Booze will have a strong management team to run the operations. Brandy Dudas is one of the corporation’s significant shareholders who lived and worked in the area for many years. She has a marketing degree from the University of British Columbia and has managed a local marketing firm for the last several years. She will be the operations manager for the lounge and will oversee the day to day activities. Ms. Dudas’s experience as a marketer has given her the skills to create the marketing plan for the lounge.

Because of Christine Seller’s past successes as an entrepreneur and business experience, she will be heavily involved in the initial first few months of operations to set up efficient and effective processes. After the initial phase, Ms. Seller will be available for consultation and business advice on an ongoing basis.

Brandy Dudas will be responsible for the management of financial matters. She will be in charge of bookkeeping and preparing the yearly financial statements. Shoes and Booze will have its books reviewed by an independent accounting firm on a yearly basis.

Robert Neufeld will work with Brandy Dudas to develop a martini menu that showcases martinis that add to the unique experience of Shoes and Booze. His experience in developing menus in the past and culinary training will ensure that Shoes and Booze has a flavourful assortment of martinis for guests.

3.5 Location Shoes and Booze has selected a retail outlet in the Yaletown district of Vancouver. Our location will be on Hamilton Street between Davie Street and Nelson Street. The lounge’s location is within minutes of the many residential towers, businesses, and other attraction. Shoes and booze is:

 10 minute walk from downtown business district

 5-10 minute walk from night clubs near by

 Around the corner from the sky train station

 15 minute walk to stadium where many concerts are held P a g e | 7

This location is perfect for Shoes and Booze because it is a popular area for entertainment, shopping, and nightlife which produces high volume of foot traffic. The closely surrounding area is home to many restaurants and shopping establishments which are complementary to the services offered by Shoes and Booze. Two popular night clubs are close by which work well with our marketing plan of offering promotions with local night clubs. The two night clubs in the vicinity are known to be expensive in relation to other night clubs which works well with our marketing plan in attracting women with disposable income.

The population in Yaletown is predominately young profession. These people tend to have well-paying jobs, they enjoy going out and enjoying what the city has to offer for nightlife, festivals, shopping, and dining and drinking.

Competitors in the neighbourhood are few because there are no retailers in Vancouver that offer the unique services that Shoes and Booze offers. There are establishments that sell shoes and there are lounges but none that do both. We will be competing with both these types of businesses that are in the area based on their respective product offerings, but not on the combined experience. Please see Appendix 1 for competitor analysis.

3.6 Building layout

Shoes and Booze has found a 3600 square foot retail space on Hamilton Street. ( " R e l i a n c e p r o p e r t i e s , " 2 0 1 1 ) The lease will be a five year lease with the option of a 5 year renewal after the initial lease is up. The space is zoned for retail or restaurant establishment that includes lounges and has the following lease conditions:

 $33 per square foot per annum

 6% of above base rate for building management fee

 $12.25 per square foot for building operating fees and taxes (estimates based on 2011 levels to date)

The total estimated cost of a 3,634 square foot facility required for Shoes and Booze is $14,300.

The layout provides an open and comfortable atmosphere for guests to enjoy while they visit. The lounge will seat 50 people and will have capacity during weekend evening peak times of 75. Please see appendix four for a floor plan of the space that Shoes and Booze will occupy. 3.7 Operations Activities Shoes and Booze will be open Tuesday through Thursday from 11am until 11 pm, Friday and Saturday from 11 am until late, and Sunday from 11 am until 7 pm; Shoes and Booze will be closed on Mondays. Activities on a regular basis will be as follows

3.7a Daily  Morning activities – cleaning and preparing the store and bar for business, send out shoes prepared day before.

 Throughout the day – Serving guests with shoe fittings and martinis, bartending, special guest requests, preparing shipments of shoes to be returned to clients as requested, evening DJ on the weekend.

 Closing activities – cash out tills and servers, run register report and reconcile to cash deposits, cleaning and shutting down, night drop deposit.

3.7b Weekly  Order inventory of both drinks and shoes.

 Update shoe menu with available shoes and styles.

 Make martini specials for the week.

3.7c Biweekly  Payroll and commissions are calculated and paid using Ceridian payroll services and direct deposits into employee bank accounts.

3.7d Monthly  Financial reports are compiled by Brandy Dudas.

 Meet with local shoe designers about retailing their shoes.

3.7e Quarterly  Attend distributor purchasing events to select the next season’s fashions and place orders, sign contracts with distributors. The industry practice is to have these meetings several times per year and order the expected sales quantity for the entire season. The weekly batches will be received from the distributor based on agreed purchases. P a g e | 9

3.7f Yearly  Board of Directors will meet yearly to discuss the status of the business and the strategic direction as well as any concerns.

 Yearly financial statements are prepared and reviewed by an independent accounting firm. Tax return is also prepared at this time.

 Bonus payments to management and essential staff members will be assessed and paid out.

 Dividend payments to shareholders are declared and paid.

3.7g Inventory Management Inventory requires a special level of management due to the risky nature of the industry. The inventory process for buying shoes is based on seasonality. Designers and distributors have seasonal events for purchasers to come and shop for their next season’s line-up. The purchasers, in this case Shoes and Booze, need to make their season’s full selection at this event and purchase quantities that will be delivered at a later date after production. This process adds risk to Shoes and Booze’s inventory process as the Lounge will committed to purchasing a set volume of shoes months in advance of receiving and paying for them. At the time of ordering, Shoes and Booze will be required to pay a deposit on the orders with the balance due as the shoes are received. Shoes and Booze will work with local designers to shoe case the designs that are being made in Vancouver.

Brandy Dudas will attend these purchasing events. With Ms. Dudas’s expertise knowledge of the Vancouver market, Shoes and Booze will have a strong line-up of shoes for each season.

The inventory will be ordered seasonally; however we will the goods will be purchased and shipped weekly. Booze and Shoes will have a target gross margin on shoes of 60 percent. For high demand items Shoes and Booze will be able to sell at higher prices and higher receive a higher gross margin. Conversely, when shoes are slow moving or not popular, Shoes and Booze will reduce prices to clear them out of inventory and make room for the new season’s stock and therefore have a lower gross margin.

Inventory of liquor will be ordered from the Liquor Board of British Columbia on a weekly basis. As outlined in our marketing model, the prices of martinis will range from $10 - $15. The mark up on the booze side of the business is very high. On average, the martinis will have an eighty five present gross margin.

3.8 Significant Risks The inventory as discussed above will be a significant risk to the operation of Shoes and Booze. This risk will be mitigated by the careful selection of inventory from a variety of well-known designers and fashionable local designers. Ms. Dudas’ market expertise will be key to the success of Shoes and Booze’s inventory purchases.

Liquor licensing is another significant risk that has been considered for Shoes and Booze. Because of the high level of regulations around the liquor industry, there will be a significant risk in not obtaining a liquor license from the government. Without obtaining a license, the concept and experience of the business will not exist without the ability to sell liquor. Liquor licenses can be difficult to obtain and gaining a liquor license can take months; therefore this is the most significant risk of the company. P a g e | 11

4.0 Human Resources Plan Shoes & Booze will be managed by Brandy Dudas who possesses the necessary knowledge and experience to smoothly run the operations of the business. We will recruit a qualified staff of experienced bartenders, supervisors and sales associates to give our customers the ultimate shoe shopping experience.

4.1 Job Descriptions

4.1a Sales Associates: The responsibilities of the sales associates will be as follows:

- The opening shifts will double check that the facility has been properly cleaned the night before, put the cash in the tills, put the music on and unlock the doors.

- During the hours of operation the sales associates will be responsible for greeting the customers, seating them, taking orders and serving martinis as well as assisting the customers to select and try on shoes.

- During any down time during the day, the sales associates will also be responsible for packaging the shoes left at the store by the customers. They will package and address the shoes and set them aside to be picked up by the mail courier. (Note: If the sales associates are really busy, the store supervisor will assume this role)

- For the staff closing the store, they will be responsible for depositing the cash, printing daily cash out reports, closing the cash registers and cleaning the store so that it is ready to go the next day.

4.1b Bartenders: The bartenders will be responsible for:

- Keeping the bar area clean

- Mixing drinks for the sales associates to serve

- Serve walk-up customers - Create a daily promotional cocktail specials P a g e | 13

4.1c Store Supervisors: The store supervisors will be responsible for:

- Ensuring that the customer’s original shoes are mailed out each day from the night before

- Dealing with any customer complaints or customer issues

- Ensuring all sales staff/bartenders show up each day and making alternative arrangements for employee absences

- Helping out the sales associates wherever necessary including assisting with shoe sales and serving drinks

- Assist the Sales Associates in closing the store and ensuring that the store is cleaned and ready for opening up the following day

4.1d Store Manager: The store manager’s responsibilities are as follows:

- Make seasonal purchases of product (once every quarter)

- Perform product research to find what is new and to decide what to buy

- Print sales reports and monitor inventory levels to determine if rush orders are required

- Complete semi-annual financial reporting requirements to the board of directors 4.2 Labour Costs

4.2a Sales Associates We estimate that our store will have enough capacity for 75 people at a time in the building excluding the staff on hand. There will be enough seating for approximately 50 people at a time in the specialized seating areas to try on the shoes. We expect to be operating at around 40% capacity during the day- time and afternoon hours and 80% capacity during “prime time” (evening hours). We will require approximately one sales associate for every six customers trying on shoes.

Capacity Number of Customers Required Sales Associates Prime Time Weekends – Fridays and Saturdays 80% 40 7 from 7pm to Midnight Prime Time Weeknights – Tuesday to Thursday 50% 25 5 from 6pm to 11pm Weekend Day Time – Saturdays and Sundays 60% 30 5 from 11am to 7pm (6pm on Sundays) Mid-week Day Time – 2 Tuesday to Friday 11am 30% 15 to 6pm Late Night Weekends – Saturday and Sunday 50% 25 4 from Midnight to late

Therefore on an average weekday we would require 2 associates to work from 10:30am to 6:30pm, 1 associate from 3pm to 11pm and 3 associate to work from 6pm to 11pm.

On Fridays we would require 2 associates to work from 10:30am to 6:30pm, 4 associates to work from 6pm to 2am and 3 associates to work from 6pm to Midnight.

On Saturdays we would require 5 associates to work from 10:30am to 6:30pm, 4 employees to work from 6pm to 2am, and 3 associates to work from 6pm to Midnight.

On Sundays we would require 5 associates from 10:30am to 6:30pm P a g e | 15

Labour costs for our sales associates will be as follows:

Total Hours Worked Hourly Wages Total Wages Tuesday to Thursday 39 hours $10 per hour $390 (x3) Fridays 66 hours $10 per hour $660 Saturdays 90 hours $10 per hour $900 Sundays 40 hours $10 per hour $400 Total Weekly Wages 362 hours $10 per hour $3,130

Note: the Sales Associates will also make 2% commission on any shoe sales. Refer to the Financial Model for further details on the expected commission costs each year.

4.2b Bartenders We will require one bartender on weekdays and 2 bartenders on the weekends. The bartenders will be paid $12 per hour. Therefore the total weekly cost of bartenders is as follows:

Total Hours Worked Hourly Wages Total Wages Tuesday to Thursday 13 hours $12 per hour $156 Fridays 24 hours (2 bartenders $12 per hour $288 for last half of the day) Saturdays 32 hours (2 bartenders $12 per hour $384 for the whole day) Sundays 16 hours (2 bartenders $12 per hour $192 for the whole day) Total Weekly Wages 85 hours $12 per hour $1,020 4.2c Store Supervisors We will also hire two store supervisors to work during the busier evening hours. We will have one supervisor on staff for 8 hours a day until closing and they will be paid $15 per hour and their total weekly cost will be as shown in the table below.

Total Hours Worked Hourly Wages Total Wages Tuesday to Sunday 48 hours (8 hours per $15 per hour $720 day)

Note: the Store Supervisors will also make 2% commission on any shoe sales they make. Refer to the Financial Model for further details on the expected commission costs each year.

4.2d Store Manager Brandy Dudas will assume the role of store manager and will be paid a salary of $70,000 per year.

4.3 Training Programs For our sales associates we will provide on-the-job training where they will be paired up with an experienced staff member for their first week to show them their responsibilities.

We will also have a 2 day training session for all store supervisors training them on how to deal with difficult customers as well as coaching and tips on managing the sales and bartending staff.

We estimate that our training expenses will be approximately 5% of our employee expenses each year. P a g e | 17

5.0 Marketing Plan

5.1 Industry Background

5.1a Supplier Power (low) In the industry, Shoes & Booze will have two primary types of suppliers: suppliers of shoes, and supplies of alcohol and related mix.

Shoes: Shoes & Booze will not have its own brand of shoes; as a result it will have the option to buy from a variety of distributers, or directly from manufacturers. As a result, supplier bargaining power for shoes is assessed as being low.

Alcohol: Shoes & Booze is operating under the jurisdiction of the BC Liquor Board, and as a result must purchase all of their alcohol through the liquor board. However, the liquor board has standardized prices on its prices and is regulated and as such, they cannot negotiate or gouge restaurants. As a result, supplier bargaining power for alcohol is assessed as being low.

5.1b Buyer Power (high) The industry that Shoes & Booze operates in is highly competitive as it must compete against shoe stores and lounges for business. Customers have a lot of choice of where to spend their money and their Friday nights. While consumers don’t directly negotiate on price, they can choose to simply visit another establishment instead. As a result, buyer power is assessed as being high.

5.1c Barriers to Entry (low) The largest barriers to entry to setting up a store similar to Shoes & Booze include the initial cost of setting up the store, and acquiring a liquor license. The liquor license takes substantial time to acquire and it is debatable whether they would even be granted one. These are barriers, but not substantial ones. If a lounge that already had liquor licence decided to also sell shoes, there would be virtually no barriers. As such, barriers to entry are assessed as being low.

5.1d Threat of substitutes (high) Shoes & Booze offers an experience of a ‘girls night out’ which could be substituted for many different experiences such as a night at the spa, going to the movies, or going to an alternate lounge. As such the threat of substitutes is assessed as being high. 5.1e Rivalry (high) Shoes & Booze operates in two highly competitive industries: the retail industry and the bar/lounge industry. While there are no lounges offering the same products as Shoes & Booze, there are many that operate strictly as lounges in the area that the store will be located. As such rivalry is assessed as being high.

5.2 Product Offerings Shoes & Booze will offer two lines of products:

 Shoes: The shoes offered by Shoes & Booze will be mid-price range heels, sandals, and boots designed for going out at night. The footwear will be focused on the ‘impulse buy’.

 Drinks: The drinks offered by Shoes & Booze will be primarily martinis and cocktails specifically designed for our lounge.

5.3Pricing The footwear can be broken down into four categories: heels, sandals, boots, and flats.

Footwear Type Price Range Average Price High Heels $80 - $175 $127 Sandals $45 - $100 $72 Boots $150 - $250 $200 Flats $60 - $120 $90

The drinks served can be broken down into three categories: martinis, cocktails, and virgin cocktails.

Drink Type Price Range Average Price Martinis $10 - $15 $12.50 Cocktails $7 - $10 $8.50 Virgin Cocktails $3 - $5 $4.00 P a g e | 19

5.4 Competitive Advantage Shoes & Booze will be the first lounge of its kind. As such, the focus will be to use a differentiation strategy. The company’s competitive offerings are as follows:

 First mover advantage: Shoes & Booze will be the first of its kind. The goal is to create a name brand quickly for the company in order to discourage future competition.

 Unique experience: Shoes & Booze will offer a unique girls night out experience that customers will be curious about. The store will also offer unique services such as the ability to have the shoes that you wore in to the store shipped to your house so you can wear your new shoes out.

 Diversification: Shoes & Booze is diversified by offering two ‘products’ rather than just one. It will be a lounge that ladies can go to enjoy drinks after work, or before a big night out. It will also offer classy shoes in a fun ‘affordable luxury’ shopping environment. Women will be able to take advantage of either service separately, but preferably together.

5.5 Target Market Primary market: The target market for the lounge will be females, aged 24 to 35, living in the greater Vancouver area. The focus will be on the ‘young professional woman’ looking for a fun night out.

Secondary market: The secondary target market will be females, aged 19-23 and 36-50, living in or visiting the Vancouver area.

5.6 Promotion & Advertising Store Front – An important part of our promotion will be our store front. We have positioned our store in Yaletown, which features many restaurants, bars, and lounges, and as a result has a lot of foot traffic in the evenings. Our store front will feature a display with shoes and colourful martini glasses but will not block the view in or out of the store so customers can still see in and out.

Name Recognition – Shoes & Booze is a unique name which will intrigue customers to find out more about the business. Our logo and name will be prominent on our store front in bright letters so people passing by can see it. Radio – A radio campaign is an ideal marketing strategy for Shoes & Booze. The Beat 94.5, Vancouver’s local radio station, targets listeners in our primary market and has 450,000 listeners per week. The radio ad would be limited to a 30 second spot highlighting the unique aspects of Shoes & Booze and our current promotions. These ads would run in two week segments, six times a year for the first year, and four times a year in the second year. The ads would run twice a day Monday to Thursday, four times a day on Friday, twice on Saturday, and once on Sunday. Radio ads cost approximately $1,000 to create and approximately $500/30 seconds of airtime.

Partnerships – Shoes & Booze will partner with local clubs, by offering free front of the line or VIP passes to customers who buy shoes. This will encourage our customers to purchase shoes for their night out as well as offering advertising to our partners.

Events – Shoes & Booze will offer to host stagettes and birthday parties for ladies. For these events a catering menu will also be available from a local restaurant. The guests to these events will have the option of putting money that would have gone towards a present for the hostess as a store credit for the birthday girl or future bride to spend on shoes for her special day.

Website – Shoes & Booze will have its own website that features both the drink and shoe menu. On the website, customers will also have the option to view upcoming events, make reservations, and find out more information about the store. During the construction of the store, the construction barriers will have our logo along with a barcode which customers can scan with their smartphone to link them to our website.

Social Media – Shoes & Booze will have a presence on Facebook and Twitter. Customers will be able to ‘like’ our store on Facebook and follow us on Twitter to find out about specials. Shoes and Booze can also encourage social media hype by having customers post our website on their Facebook page for a free drink at the lounge.

6.0 Financial Plan 6.1 Revenues Our Financial Model is largely based on the number of customers we expect to come through the door each day multiplied by an average anticipated spending amount per customer. We realize that some customers may leave the store without making any purchases. Refer to our Financial Model for our calculation of revenues. Our estimation of revenues in the first year is approximately $980,000. P a g e | 21

Refer to the Financial Model Spreadsheet for an analysis of the best case, worst case and most likely revenue and income projections.

6.2 Costs Our most significant costs will be our inventory purchases and our labour costs.

Refer to the Human Resources Plan for our determination of our labour requirements and the associated labour costs.

For other costs associated with the business, refer to the Financial Model Spreadsheet.

6.3 Growth We anticipate that our sales will grow by approximately 5% per year plus inflation of approximately 2- 3% as the business becomes more established and well known. We expect that through word of mouth the novelty of our store will catch on and our sales will continue to increase over the next few years. Our target customers are busy young professionals who have money to spend, but limited time to spend shopping. This combines the experience of both a night on the town, or a pre-night club lounging atmosphere with the ability to purchase a new pair of shoes for your night out. We believe that our customers will see the convenience and uniqueness of this experience and become repeating customers who will also tell all of their friends about the store as well. 7.0 Appendix one: Competitor Analysis: The table below shows Shoes and Booze graphed on a table against its competitors in the neighbourhood including a shoe store, a lounge, and a night club. The four companies are compared on the basis price, unique experience, product selection, atmosphere, and service. Overall, Shoes and Booze’s unique services give it a strong position amongst its competition. P a g e | 23

7.1 Appendix two: Organizational Structure 7.2 Appendix three: Sample Menu Martini Menu

Sex in Van Forget those cosmopolitans they drink in New York, try this Vancouver original…

Simple Syrup, Watermelon, Vodka, Alize Sunset Passion Liqueur

Tiramisu Martini Not only can Italians make fabulous shoes they also have delicious dessert. Try our version of this Italian classic in a martini glass.

Vodka, Crème de cacao, Kahlua, Amaretto, Crème de Noyaux

The Geisha Japanese elegance

Gin, Sake, Twist of Lemon

James Bond Try this simple classic, Bond girl style

Dry Vermouth, Olive Brine, Russian Standard Vodka

Midnight Martini Vodka, Coffee Liqueur, Orange Liqueur, Garnished with an Orange Wheel

Chocolate Brownie Martini Dark Crème de Cacao, Vanilla Vodka, Frangelico, Topped with Whipping Cream and Shaved Dark Chocolate

Blue Velvet Martini Vodka, Blue Curacao, Rose’s Lime Juice

Lychee Kiss Martini Lychee Liqueur, Lychee Nectar/Juice and Vodka P a g e | 25

7.3 Appendix four: Floor Plan

P a g e | 27

7.4 Appendix five: Storefront 8.0 References

M i n i s t r y o f p u b l i c s a f e t y a n d s o l i c i t o r g e n e r a l . ( n . d . ) . R e t r i e v e d f r o m h t t p : / / w w w . p s s g . g o v . b c . c a / l c l b / a p p l y / l i q u o r _ p r i m a r y / 0 3 - c o s t . h t m

C a n a d a r e v e n u e a g e n c y . ( 2 0 1 1 ) . R e t r i e v e d f r o m h t t p : / / w w w . c r a - a r c . g c . c a / m e n u - e n g . h t m l

R e l i a n c e p r o p e r t i e s . ( 2 0 1 1 , J u l y ) . 1 1 0 1 H a m i l t o n S t r e e t , V a n c o u v e r , R e t r i e v e d f r o m r e l i a n c e p r o p e r t i e s . c a