Notice and Statement of the Receiver (Subsection 245(1) and 246(1) of the Bankruptcy and Insolvency Act)

IN THE MATTER OF THE RECEIVERSHIP OF SPRAGUE-ROSSER CONTRACTING CO. LTD., SPRAGUE-ROSSER DEVELOPMENTS INC. AND PACIFIC FEDERATION EQUITY GROUP INC. (“SPRAGUE” OR THE “COMPANY”)

The receiver gives notice and declares that:

1. On July 31, 2014, the Court of Queen’s Bench of Alberta granted an Order (the “Receivership Order”) appointing Alvarez & Marsal Canada Inc. (“A&M”) as receiver and manager (the “Receiver”), without security, of all of the current and future assets, undertakings and properties of every nature and kind whatsoever, and wherever situated of the Company, including but not limited to the following property estimated as at July 31, 2014:

Estimated Book Value Accounts receivable $ 54,728,000 Inventory 149,000 Work in progress 945,000 Prepaid expenses 410,000 Land and buildings 6,000,000 Property and equipment 4,955,000 Total assets $ 67,187,000

Note: Realizable values may materially differ from the above.

2. A copy of the Receivership Order and other court materials are available on the Receiver’s website at: www.alvarezandmarsal.com/sprague.

3. The following information relates to the receivership:

Address of insolvent person: 201, 1259 - 91 Street SW, Edmonton, AB T6X 1E9

Principal line of business: Commercial Construction

Location(s) of business: Head Office 201, 1259 - 91 Street SW, Edmonton, AB T6X 1E9 Shop Facility 26229 Township Road, 531A, Acheson, AB T7X 5A4

4. Amounts owed by the Company to each creditor, according to the books and records as at July 31, 2014, are shown below:

Name Claim Amount Secured creditors $ 28,418,808

Preferred creditors Unknown

Unsecured creditors 29,316,208 Total $ 57,735,016

Attached as Appendix “A” is a list of all known creditors as at the date of receivership.

5. For further information, please contact the Receiver at the following address:

Alvarez & Marsal Canada Inc. 1680 – 400 Burrard Street Vancouver, BC V6C 3A6

Name: Ms. Jill Strueby Telephone: (403) 538-7522 Facsimile: (403) 538-7551 Email: [email protected]

Name: Ms. Marianna Lee Telephone: (604) 639-0845 Facsimile: (604) 638-7441 Email: [email protected]

Dated at Edmonton, Alberta this 8th day of August, 2014.

ALVAREZ & MARSAL CANADA INC. in its capacity as COURT APPOINTED RECEIVER AND MANAGER OF SPRAGUE-ROSSER CONTRACTING CO. LTD., SPRAGUE-ROSSER DEVELOPMENTS INC. AND PACIFIC FEDERATION EQUITY GROUP INC.

Tom Powell Director

Appendix A

In the Matter of the Receivership of Sprague-Rosser Contracting Co. Ltd., Sprague-Rosser Developments Inc. and Pacific Federation Equity Group Inc. Preliminary List of Creditors as at July 31, 2014, as submitted by the Debtor without Admission as to any Liabilities or Privilege Herein Shown

Creditor Address City Province Postal Code Amount Outstanding

Secured Creditors 1 Royal Bank of Canada 20 King Street West Toronto ON M5H 1C4 $ 19,094,003.94 2 Business Development Bank 10665 Jasper Avenue, Suite 200 Edmonton AB T5J 3S9 8,486,300.00 3 Canadian Western Bank 5407 Discovery Way Leduc AB T9E8N4 456,155.61 4 Receiver General 875 Heron Road Ottawa ON K1A 1B1 123,491.99 5 Komatsu Finance 1701 Golf Road Suite 300 Rolling Meadows IL 60008-5049 91,284.00 6 CIT Financial 5035 South Service Rd Burlington ON ON L7R4C8 52,425.00 7 Derrick Dodge 6211 104 St NW Edmonton AB T6H 2K8 49,982.00 8 John Deer 1001 Champlain Avenue Suite 401 Burlington ON L7L5Z4 29,422.00 9 National Leasing 1525 Buffalo Place Winnipeg MB R3T 1L9 26,719.00 10 DELL Financial PO Box 8751 Station A Toronto Toronto ON M5W3C2 9,025.00

Total Secured Creditors $ 28,418,808.54

Preferred Creditors Unknown

Unsecured Creditors 11 3M TRIMLINE DESIGN OF PARKLAND Box 3700, 25 South Avenue Sprce Grove AB T7X 3A9 $ 8,378.25 12 1063878 Alberta Ltd. 201 1259 - 91 Street SW Edmonton AB T6X 1E9 Unknown 13 1465046 Alberta Ltd. 201 1259 - 91 Street SW Edmonton AB T6X 1E9 Unknown 14 4 Way Equipment 8430 - 24 Street Edmonton AB T6P 1X8 25,468.96 15 49 North Lubricants 6611 - 45 Street Leduc AB T9E 7E3 8,493.03 16 4Refuel Canada Ltd. #215 - 9440 202 Street Langley BC V1M 4A6 7,242.92 17 580025 Saskatchewan Ltd. PO Box 1905 Regina SK S4P 3E1 8,024.63 18 628372 SASKATCHEWAN LTD. 1650 Winnipeg Street Regina SK S4P 1E8 996.10 19 A.H. MCELROY 9310 YELLOWHEAD TRAIL NW Edmonton AB T5G 0W4 87,820.58 20 A.I.M. Services Ltd. 293 Gregoire Crescent Fort McMurray AB T9H 2L6 32,809.35 21 A-1 Portable - Div. of 1169572 Alberta Ltd. 3925-47 AVENUE Camrose AB T4V 2N2 26,945.18 22 A1 Rent-Alls Ltd. 1500 Dewdney Avenue Regina SK S4R 1G6 2,354.00 23 Acden Environment L.P. 220 Taiganova Cresent Fort McMurray AB T9K 0T4 446.12 24 Ace Trucking and Mechanical Service 17405 - 50 Street Edmonton AB T5E 5S7 13,545.17 25 Acklands-Grainger Inc. P.O. Box 2110 Winnipeg MB R3C 3R4 39,198.09 26 Acuren Group Inc. 1411 - 25 Avenue NE Calgary AB T2E 7L6 4,299.75 27 Adams Lumber Ltd 1944 St. George Avenue Saskatoon SK S7M 0K5 1,101.91 28 Aero Glass & Mirror 521 - 45 A Street Saskatoon SK S7K 0W6 1,427.80 29 Affirmed Investments Suite 302-1253, 91 Street SW Edmonton AB T6X 1E9 Unknown 30 Air Liquide Canada Inc. 10020 -56 Ave Edmonton AB T6E 5Z2 2,794.57 31 AIRTEK SYSTEMS INC 14511 - 115 AVE Edmonton AB T5M 3B8 15,961.71 32 Alberta Concrete Pumping Ltd. 824-78 Avenue NW Edmonton AB T6P 1L7 1,524.34 33 Alberta Roadbuilders Construction 201 - 9333 - 45 Ave Edmonton AB T6E 5Z7 420.00 34 AllNorth PO Box 968 Prince George BC V2L 4V1 Unknown 35 Allure PO Box 46 Bashaw AB T0B 0H0 Unknown 36 AMEC Environment & Infrastructure PO Box 2565,Postal Station M Calgary AB T2P 2M7 3,529.67 37 Amex Bank of Canada PO Box 2000 West Hill ON M1E 5H4 38,935.92 38 AMP Works Welding and Fabrication Inc. Unit 108, 3906 82nd Avenue Leduc AB T9E 8M4 42,610.59 39 Apex Distribution Inc. 550, 407 - 2nd Street SW Calgary AB T2P 2Y3 33,827.45 40 Applus+ RTD #205, 405 TaigaNova Crescent Fort McMurray AB T9K 0T4 3,022.30 41 Aramark Refreshment Services 105 The East Mall - Unit 2 Toronto ON M8Z 5X9 2,119.46 42 Astro Towing (1988) Ltd. 3015 Miners Avenue Saskatoon SK S7K 8A1 288.75 43 Atco Electric 190 Mackay Crescent Fort McMurray AB T9H 4W8 47,727.74 44 Atco Gas 16TH Floor Atco Center Edmonton AB T5J 2V6 3,104.36 45 ATCO Structures & Logistics Suite 300, 4838 Richard Rd. SW Calgary AB T3E 6L1 57,070.16 46 BASEMETHOD Inc. 11630 Kingsway Avenue Edmonton AB T5G 0X5 425.25 47 Battery Connection Inc. (Rocky's Battery) 6015 - 86 Street Edmonton AB T6E 2X4 4,536.00 48 BCL Consulting Group Inc. D14, 6115 - 3rd Street SE Calgary AB T2H 2L2 315.00 49 Bear Slashing Inc. Box 7610 Bonnyville AB T9N 2H9 4,470.00 50 Bell Mobility Inc. P.O. Box 5480, Station Terminal Vancouver BC V6B 4B5 75,827.70 51 BHP Mechanical 21111-108 Avenue Edmonton AB T5S 1X3 1,131.36 52 Big Bore Directional Drilling P.O. Box 10796 Lloydminster AB T9V 3A8 13,940.85 53 Big Eagle Services 900, 444 - 5 Avenue SW Calgary AB T2P 2T8 16,865.10 54 Bilsky Contracting Ltd. Box 2384 Athabasca AB T9S 2B9 9,284.63 55 Bluebeam Software Inc. 200 - 766 E. Colorado Blvd. Pasadena CA 91101 876.00

Page 1 of 7 Creditor Address City Province Postal Code Amount Outstanding

56 Bosch Hydraulic Connections Ltd. 18141 - 111 Avenue Edmonton AB T5S 2P2 5,961.95 57 Boxx Modular 2000, 715-5th Avenue SW Calgary AB T2P 2X6 27,949.72 58 Brandt Tractor Ltd. 10630 - 176 Street Edmonton AB T5S 1M2 10,239.78 59 Bruno's Trucking Ltd. 22318 Highway 14 Sherwood Park AB T8C 1H4 48,405.01 60 Buffalo Lake Development Corporation Box 16 Caslan AB T0A 0R0 1,681.11 61 Buffalo Lake Metis Settlement Box 16 Caslan AB T0A 0R0 1,295.69 62 BURSTALL WINGER LLP 1600-333 7 AVENUE SW Calgary AB T2P 2Z1 14,305.28 63 Butler Survey 2180-39th Ave. NE Calgary AB T2E 6P7 3,365.85 64 C.A.T.S ASSET MANAGEMENT PO Box 990 Calmar AB T0C 0V0 49.77 65 C/O Ricco King 140 Gladue Bay Fort Macmurray AB T9K 1T2 2,400.00 66 Camex Equipment Sales & Rentals Inc. 1511 Sparrow Drive Nisku AB T9E 8H9 299,511.58 67 Canada North Environmental Services 211 Wheeler Street Saskatoon SK S7P 0A4 39,568.06 68 Canada Revenue Agency PO Box 14002, Stn Main Winnipeg MB R3C 3P8 Unknown 69 CanadaServco 3962 Landmark PO Box 1546 Culver City CA 90232-1546 3,586.62 70 Canadian Dewatering 8350-1st Street NW Edmonton AB T6P 1X2 36,019.51 71 Canadian Hydrovac Box 3477 Sherwood Park AB T8H 2T3 Unknown 72 Can-Con a Wolseley Company 3780 - 98th Street Edmonton AB T6E 6B4 5,267.43 73 CannAmm Occupational Testing Services Fl. 2, 101 McIntyre Street W North Bay ON P1B 2Y5 13,521.73 74 Cansel - Edmonton 14308 118th Ave Edmonton AB T5L 2M5 15,204.20 75 Can-Tran Intl. Inc. 7127 Sparrow Drive Leduc AB T9E 7L1 112,612.50 76 Cara Dawn Transport Ltd. (580025 Saskatchewan Ltd.) P.O. Box 1905 Regina SK S4P 3E1 13,728.75 77 CAROLINE RANSON 168.00 78 Cascade Geotechnical 15620-121A Ave Edmonton AB T5V 1B5 10,755.34 79 CAT RENTAL STORE Unit #300, 11634-142 Street Edmonton AB T5M 1V4 90,662.77 80 CAT RENTAL STORE Box 5632, Highway 63 Fort McMurray AB T9H 3G6 68,928.03 81 CE Franklin, a division of NOV Wilson Canada ULC 1800, 635 - 8th Avenue S.W. Calgary AB T2P 3M3 30,932.57 82 CenterFire Contracting Box 5478 Fort McMurray AB T9H 3G5 33,180.00 83 Certified Laboratories PO Box 2413T Station "A" Toronto ON M5W 2K6 962.80 84 Chad Brown Unknown 85 CHRIS GRAINGER 123.43 86 CINTAS PO Box 1178 Aldergrove BC V4W 2V1 2,472.25 87 City of Saskatoon Infrastructure Services Dept. Saskatoon SK S7K 0J5 400.00 88 Citywide Office Cleaning Services 2124 Richardson Road Saskatoon SK S7L 4B7 715.00 89 CJM HOLDINGS LTD PO BOX 1196 Outlook SK S0L 2N0 1,500.00 90 ClaimsPro Inc. #101, 5083 Windermere Blvd Edmonton AB T6W 0J5 1,201.56 91 Clean Harbours Canada inc PO BOX 9194, Station M Calgary AB T2P 5E1 19,714.50 92 Combined Concrete Pumping 212 - 26229 Township Acheson AB T7X 5A4 4,562.25 93 ComplyWorks Ltd. 235 - 17 Avenue SE Calgary AB T2G 1H5 1,038.45 94 Conquest Equipment P.O. Box 960 - # Hwy 18 West Oxbow SK S0C 2B0 331,983.03 95 ConTrac Equipment Ltd. P.O. Box 4261 Spruce Grove AB T7X 3B4 28,574.95 96 CORIX Water Products Limited Partnership 19900-84 Avenue Langley BC V2Y 3C2 117,753.84 97 COUGAR FUELS LTD 5602-54 Avenue Bonnyville AB T9N 2N3 1,693.98 98 Coverall - Uniform - Linen & Mats Ltd. 345 Taiganova Cresent Fort McMurray AB T9K 0T4 54.39 99 CPM Solutions Ltd. 200, 4170 Still Creek Drive Burnaby BC V5C 6C6 15,177.49 100 CRC-Evans Canada Ltd. 2005-80 Avenue Edmonton AB T6P 1P8 2,379.44 101 Crystal Glass Canada Ltd. 6424 Gateway Blvd Edmonton AB T6H 2H9 1,121.36 102 Crystal Truck, Car & RV Wash 30, 3200 Golf Course Rd Stony Plain AB T7Z 2Y2 1,662.40 103 Culligan Water Treatment 265 Industrial Road Cambridge ON N3H 4R9 166.79 104 DC Signs & Designs 6051A-47 street Leduc AB T9E 7A5 78.62 105 DCL Siemens Engineering Ltd. 101, 10630-172 Street Edmonton AB T5S 1H8 2,517.27 106 Dean Seehagel 150.00 107 Dell Canada Inc. P.O. Box 8440 Toronto ON M5W 3P1 8,988.87 108 Delta Bessborough 601 spadina Cresent East Saskatoon SK S7K 3G8 375.90 109 Dematco Manufacturing Inc. 110, 26230 TWP RD 531A Acheson AB T7X 5A4 420.00 110 Denny Andrews Ford Sales Inc. 18208-Stony Plain Rd Edmonton AB T5S 1A7 479.58 111 Dentons Canada LLP 2900 Manulife Place Edmonton AB T5J 3V5 269.85 112 Derrick Concrete Cutting & Construction Ltd. 5815-99 street Edmonton AB T6E 3N8 1,027.43 113 DestructaShred Inc. 6556-28 Avenue Edmonton AB T6L 6N3 367.50 114 Diamond International 17020-118 Avenue Edmonton AB T5S 1S4 24.45 115 Digital Time Capture Inc. #101, 9644-54 Avenue Edmonton AB T6E 5V1 8,662.50 116 Direct Energy Regulated Services P.O. Box 2427 Edmonton AB T5J 2R4 482.35 117 Direct Horizontal Drilling Inc. Box 4027 Spruce Grove AB T7X 3B2 92,424.00 118 Diversified Containers & Recycling 9853-33 Avenue Edmonton AB T6N 1B6 418.43 119 DK Ford 6559 Sparrow Drive Leduc AB T9E 7L1 1,940.22 120 DMG Events (Canada) Inc. 302, 1333-8 Street SW Calgary AB T2R 1M6 2,572.50 121 Douglas Coatings Limited 150 Mackay Cres. Fort McMurray AB T9H 4W8 279,300.96 122 Driving Force 11025-184 Street Edmonton AB T5S 0A6 85,000.00

Page 2 of 7 Creditor Address City Province Postal Code Amount Outstanding

123 Dynamo Holding and Consulting Box 306 Mirror AB T0B 3C0 1,073.00 124 E Construction 10130-21 Street Edmonton AB T6P 1W7 Unknowm 125 E CONSTRUCTION LTD. 10130-21 Street Edmonton AB T6P 1W7 3,194,661.78 126 Earl Sprague - 127 ECCO Equipment Corp. 9218 Ellerslie Road SW Edmonton AB T6X 0K6 67,683.40 128 Edmonton Heavy Equipment 201, 1259-91 Street SW Edmonton AB T6X 1E9 10,032.95 129 Edmonton Heavy Equipment Rentals Ltd. 201 1259 - 91 Street SW Edmonton AB T6X 1E9 Unknown 130 Edmonton Kenworth Ltd. 2110-91 Avenue Edmonton AB T6P 1K9 577.19 131 Edmonton Taxi Service Group 10135031 Avenue Edmonton AB T6N 1C2 125.95 132 Effective Portable Signs & Graphics #6 51121 RR 270 Spruce Grove AB T7Y 1G3 252.00 133 Emco Corporation 10930-184 Street Edmonton AB T5S 2P8 387.46 134 Emco Waterworks #1-2 360 Mackenzie blvd fort McMurray AB T9H 4C4 11,467.40 135 Emeco Canada Ltd. Suite 100 17420 Stony Plain Rd Edmonton AB T5S 1K6 50,006.25 136 Empire Hydraulics & Hard Chrome 23004-112 Avenue Edmonton AB T5S 0B8 30,157.04 137 Empire Sign & Graphics Ltd. Box 38 Site 11 RR 4 Stony Plain AB T7Z 1X4 409.50 138 Employees 388,372.76 139 Emshay Enterprises Ltd. P.O Box 1504 Moose Jaw SK S6H 7A8 91,221.84 Endeavor Inspection 140 c/o Liquid Capital Exchange Corp. 3500 de Maisonneuve Blvd. West Montreal QC H3Z 3C1 144,877.00 141 Endeavour Suite 1510, 3500 de Maisonneuve Blvd West Montreal QC H3Z 3C1 180,000.00 142 EOS Pipeline & Facilities Inc. 9606C 100 Street Peace River AB T8S 1h5 2,777,610.11 143 Epcor 10065-Jasper Avenue Edmonton AB T5J 3B1 19,576.87 144 Explorer Software 202-1868 Marine Drive Vancouver BC V7V 1J6 6,895.13 145 Expocrete Concrete Products Ltd. 1800-11th street Saskatoon SK S7M 1H9 126,373.56 146 Fast Fence 12125 Mount Lawn Road Edmonton AB T5B 4J3 23,521.07 147 Fenceline Rentals Ltd. 13557-141A Avenue Edmonton AB T6V 1W8 11,690.70 148 Fife n' Dekel 7921 Coronot Road Edmonton AB T6E 4N7 387.04 149 Finning C3176, PO Box 9179 Stn Main Calgary AB T2P 5E1 96,676.00 150 First Order Measurement Solutions 4441-99 Street Edmonton AB T6E 5B6 682.50 151 Fleetwood Air Equipment Ltd. 5622-76 Avenue Edmonton AB T6B 0A6 950.04 152 Focus Corporation 333 Park Street Regina SK S4N 5B2 712,986.28 153 Focus Corporation #1000, 9925-109 Street Edmonton AB T5K 2J8 3,940.08 154 Fort Garry Industries Ltd. (FGI) 16230-118 Avenue Edmonton AB T5V 1C6 5,948.09 155 Fort McMurray Inspection & Testing Inc. #201, 2750-3rd Ave NE Calgary AB T2A 2L5 149,346.75 156 Foster Park Baskett Insurance Ltd. #200, 17704-103 Avenue Edmonton AB T5S 1J9 65,932.86 157 Fountain Tire Saskatoon Ltd. 2922 Millar Avenue Saskatoon SK S7K 5X7 738.18 158 FT Aggregates Inc RR2 New Norway AB T0B 3L0 2,807.16 159 Gator's Grader 4150-48 Street Vegreville AB T9C 1B9 15,000.00 160 General Sandblasting & Painting Ltd. Box 26098 RPO Northgate Regina SK S4R 8R7 2,014.41 161 Genivar ***USE WSPCAN*** 7710 Edgar Industrial Court Red Deer AB T4P 4E2 11,114.25 162 George Gordon DMS Ventures Limited Partnership c/o Derksen Mechanical service Winnipeg MB R3B 0B6 252,669.85 163 GFL Environmental Solid Waste Inc. 8409 - 15 Street Edmonton AB T6B 0B8 4,026.03 164 Gill's Vacuum Services Ltd. #323 14032-23 Avenue Edmonton AB T6R 3L6 6,583.50 165 Golder Associates 102, 2535-3rd Avenue SE Calgary AB T2A 7W5 18,972.38 166 Government of Alberta Room 111, 9833-109 Street Edmonton AB T5K 2E8 225.00 167 GradeBeam.com 414 North Orleans Chicago IL 60654 399.00 168 Graham's Tire Service Ltd. 3010 Albert Street North Regina SK S4P 3N8 395.90 169 Grand & Toy 4560 Tillicum Street Burnaby BC V5J 5L4 7,981.08 170 GREAT CANADIAN OIL CHANGE 519 Nelson Road Saskatoon SK S7S 1P4 731.99 171 Great West Chysler 17817 Stony Plain Rd Edmonton AB T5S 1B4 1,780.08 172 Great West Life Assurance Co P.O. Box 1053 Winnipeg MB R3C 2X4 77,776.40 173 Green Line Hose & Fittings (Sask.) Ltd. 1477 Derwent Way Delta BC V3M 6N3 582.10 174 Greenline Hose & fittings 7003 Roper Rd Edmonton AB T3B 3K3 467.02 175 Gregg Distributors Co. Ltd. 16215-118 Ave Edmonton AB T5V 1C7 155.79 176 Ground Engineering Consultants Ltd. 415-7 Avenue Regina SK S4N 4P1 10,938.26 177 Grove Hydraulics Repair & Services Ltd. P.O. Box 3339, 60 Shep Street Spruce Grove AB T7X 3A6 36.76 178 Guardian Hose & Fittings P.O. Box 3246 Spruce Grove AB T7X 3A6 7,941.96 179 Gunnebo 9 Van Der Graaf Court Brampton ON L6T 5E5 315.00 180 H. Wilson Industries (2010) Ltd. PO Box 5660 Fort McMurray AB T9H 3G6 1,179,784.94 181 Hailson Ventures Inc. 5413-58 Ave Close Ponoka AB T4S 1P8 288.75 182 Handy Rental Centre 2636 Miller Ave Saskatoon SK S7K 4C8 7,778.54 183 Hayworth Equipment Sales 202, 26229 TWP 531A Acheson AB T7X 5A4 11,408.81 184 Heavy Metal Equipment and Rental 4613-41 st Camrose AB T4V 2Y8 26,466.42 185 Herbers Autobody Repair Ltd. 2721 Parsons Rd Edmonton AB T6N 1B8 1,387.73 186 Heritage Electrical Services Inc. 148 5th Avenue East Regina SK S4N 5A1 133.35 187 HERTZ CAR & TRUCK RENTALS 315 Macalpine Cres Fort McMurray AB T9H 4Y4 16,330.12 188 Hertz Car Truck Rental Young Motors (1971) Ltd. 315 Macalpine Cres Fort McMurray AB T9H 4Y4 502.02

Page 3 of 7 Creditor Address City Province Postal Code Amount Outstanding

189 Hertz Equipment Rental 8660-61 Avenue Edmonton AB T6E 5P6 13,698.74 190 Honda Extreme 9103-31 Avenue Edmonton AB T6N 1E9 593.72 191 Howard Jesso and Son Ltd. 137 Athabasca Cres Fort McMurray AB T9J 1C2 3,675.00 192 HumanaCare Organizational Resources Inc. 10103-97 Avenue Edmonton AB T5K 2T3 367.50 193 IAN MARTIN LIMITED 465 Morden Rd 2nd Floor Oakville ON L6K 3W6 27,300.00 194 Ice Age Mechanical Ltd. P.O. Box 6317 Fort McMurray AB T9H 5N3 346.50 195 Immanuel Electric Ltd. P.O. Box 6492 Fort McMurray AB T9H 5N3 501.89 196 Inland Heidelberg Cement Group 15015-123 Avenue Edmonton AB T5V 1J7 135,145.72 197 Inline Construction Surveys Ltd. 409-136B Sandpiper Rd Fort McMurray AB T9K 0J7 185,036.25 198 Inline Survey 409-136B Sandpiper Rd Fort McMurray AB T9K 0J7 - 199 InSync Supply Ltd. 16104-114 Avenue Edmonton AB T5M 2Z5 3,561.32 200 Iron Mountain Canada Corporation P.O. 3527 Station A Toronto ON M5W 1G8 12,269.26 201 IVIS INC. 12871-170 Street Edmonton AB T5V 1L8 1,029.00 202 J WRIGHT CONSTRUCTION LTD. PO BOX 1235 Outlook SK SOL 2NO 3,863.96 203 J. R. Paine & Associates LTD 17505-106 Avenue Edmonton AB T5S 1E7 89,777.67 204 JAK EQUIPMENT 3913-71 Avenue Leduc AB T6B 3E7 181,949.66 205 Jatec Elelctric Ltd. 7224-50 street NW Edmonton AB T6B 2J8 189,331.92 206 JDE Construction Management Ltd. 17008-90 Avenue suite 616 Edmonton AB T5T 1L6 1,778.02 207 Jeff Jessamine 20,829.00 208 JESSE TEBB 394.99 209 Jiffy Lube 8860-60 Avenue Edmonton AB T6E 6A6 3,876.90 210 Jomha Landscaping Ltd. 109 Sandpiper Bay Fort Macmurray AB T9K 0L1 16,590.00 211 JR Payne 17505-106 Avenue Edmonton AB T5S 1E7 85,000.00 212 Jubilee Ford 419 Brand Place Saskatoon SK S7J 5L6 546.14 213 Julmac Contracting 8059 Coronot Road Edmonton AB T6E 4N7 7,553.32 214 JuneWarren-Nickle's Energy Group Suite 220, 9303-34 Ave Edmonton AB T6E 5W8 173.25 215 KBR Canada 3300 76 Ave NW Edmonton AB T6P 1J4 Unknown 216 Kevin Hawkins 142.22 217 Kevin on Earth Contracting Ltd. 12603-39 Avenue Edmonton AB T6J 0N1 36,012.38 218 Keyano College 8115 Franklin Avenue Fort Macmurray AB T9h 2H7 682.50 219 KINGSTON ROSS PASNAK 2900 Bell Tower Edmonton AB T5J 0H8 13,125.00 220 Komatsu Rents 3320-50 Avenue SE Calgary AB T2B 3J4 74,009.59 221 KORPAN TRACTOR 2920 Idylwyld Drive Saskatoon SK S7L 5Y6 443.58 222 KRAMER CAT P.O. Box 707 Regina SK S4P 3A8 116,158.27 223 KRAMER RENTS (CAT RENTAL STORE) 2215 Faithfull Avenue Saskatoon SK S7K 1T8 313.02 224 KWS Keys Welding Service Ltd. Bay 2 226 Faithfull Cres Saskatoon SK S7K 8H8 31,695.13 225 LAFARGE 4425-92 Avenue Edmonton AB T6B 2J4 1,676.85 226 Landale 8525 Argyll Road Edmonton AB T6C 4B2 2,000.00 227 Lang Locksmiths Ltd. 7310-50 Street Edmonton AB T6B 2J8 644.70 228 Layfield Geosynthetics & Industrial Fabrics 17720-129 Avenue Edmonton AB T5V 0C4 1,596.00 229 Leavitt Machinery 24389 Fraser Hwy Langley BC V2Z 2K3 2,053.80 230 LinkedIn Corporate Solutions P.O. Box 245032 Milwaukee WI 53224 0.01 231 Lonestar Sylvan Inc. P.O. Box 1026 RR 1 Silvan Lake AB T4S 1X6 109,326.04 232 Loraas Disposal Services Ltd. 805-47 Street East Saskatoon SK S7K 8G7 3,210.40 233 Lube City 5674-75 Street Edmonton AB T6e 5X6 221.71 234 Lube City (Store #1) 9904-35 Avenue Edmonton AB T6E 6B2 408.00 235 Lube City (Store #3) 236 Broadview Dr. Sherwood Park AB T8H 1S8 134.44 236 LUBE-X #27 9620 franklin Avenue Fort Macmurray AB T9H 2J9 1,356.92 237 LUBE-X #38 o/a Jiffy Lube 272 Albert Street Regina SK S4R 2N4 672.80 238 Maintenance Enforcement Program P.O. Box 2404 Edmonton AB T5J 3W7 469.00 239 Mammoet Canada Western Ltd. 12920-33 Street Edmonton AB T6S 1H6 9,854.39 240 Manny 2111-32 Avenue NW Edmonton AB T6T 0A9 Unknown 241 Marksman PO Box 10576 5205-60 Street Lloydminster AB T9V 2S9 100,000.00 242 Martin Deerline 17104-118 Avenue Edmonton AB T5S 2L7 81.54 243 MARTIN MOTOR SPORTS 17348-118 Avenue Edmonton AB T5S 2L7 381.54 244 Mazenc Fuels Ltd. 529-1 Avenue East Regina SK S4N 4Z3 953.61 245 McLennan Ross 600 West Chambers Edmonton AB T5N 3Y4 24,622.27 246 Metalcare Group Inc. P.O. Box 6549 Fort McMurray AB T9H 5N4 450,000.00 247 Metrics Staffing Services Inc. 401, 9218 Ellerslie Road SW Edmonton AB T6X 0K6 184,786.24 248 MFP FuelProducts 5920-76 Ave Edmonton AB T6B 0A6 1,273.13 249 Michael Brown 2467 Cunningham Blvd Peterborough ON K9H 0B2 377.94 250 Michels Canada 1102-16 Avenue Nisku AB T9E 0A9 5,959,008.12 251 MicroSurvey Software Inc. 205-3500 Carrington Road Westbank BC V4T 3C1 435.75 252 Mike Dambra - CTM Entertainment 761 Wells Wynd NW Edmonton AB T6M 2J9 375.00 253 Minister of Finance Provincial Court of Alberta Fort Macmurray AB T9H 4W3 5,890.00 254 Mobster Mechanical Inc. P.O. Box 5485 Fort Macmurray AB T9H 3G5 7,498.05 255 Mocon Construction Ltd. Box 1670 Martensville SK S0K 2T0 33,175.78

Page 4 of 7 Creditor Address City Province Postal Code Amount Outstanding

256 Morrison Hershfield Geomatics Ltd. 6807 Railway Street SE Calgary AB T2H 2V6 21,355.45 257 Mountainview Systems Ltd. 3458-48 Ave SE Calgary AB T2B 3L6 22,014.30 258 NAPA (Division of UAP Inc.) 5530-3 st SE Calgary AB T2H 1J9 144.23 259 Nason Contracting Group Ltd. 25 Corriveau Avenue St. Albert AB T8N 5A3 300,000.00 260 NC Equipment Ltd. 506-19 Avenue Nisku AB T9E 7W1 21,610.05 261 Nelson Building Maintenance Inc. 9826-44 Avenue Edmonton AB T6E 5E5 8,391.29 262 NETWORK FOB INC. c/o T-10285C P.O.Box 4918 stn A Toronto ON M5W 0C9 3,150.00 263 NETWORKERS INTERNATIONAL CANADA 390 Bay Street Suite 1001 Toronto ON M5H 2Y2 15,750.00 264 Nilex Inc 9304-39 Avenue Edmonton AB T6E 6L8 839.46 265 NORTH AMERICAN CAISSON LTD. Box 3435 Regina SK S4R 3J8 15,387.55 266 North Pro Diesel Ltd 21 Cathedral Bluffs Rd Saskatoon SK S7P 1A1 28,980.00 267 NORTHERN STRANDS CO. LTD. 3235 Millar Avenue Saskatoon SK S7K 5Y3 2,273.57 268 Northland Construction Supplies 11531-160 street Edmonton AB T6B 3E7 110.05 269 Northland Construction Supplies Bay 6, 190 Macalpine Cres Fort Macmurray AB T9H 4A6 36.23 270 NorthSat Distributions. Ltd. 9645-82 Avenue Edmonton AB T6C 0Z9 17,737.26 271 Norwood Waterworks 9439-34 Street Edmonton AB T6B 2X6 84,842.42 272 NU Solutions Consulting 12350 Industry Way Suite 218 Anchorage AK 99515 6,249.60 273 OHS MEDICO MOBILE 3462-78 Avenue Edmonton AB T6B 2X9 1,097.25 274 OIL CITY EXPRESS P.O. Box 5103 Fort Macmurray AB T9H 3G2 134.28 275 Onics Services 1626 Spadina Drive Moose Jaw SK S6K 1B1 212.06 276 Oracle Canada ULC P.O.Box 4598 STN A Toronto ON M5W 4Y3 962.14 277 P. Co Incorporated #21149, 584 Riverbend Square Edmonton AB T6R 2V4 58,833.87 278 P.R. Investments Inc. 1547 Anson Road Regina SK S4P0E1 989.00 279 Paladin Security #201, 3001 Wayburne Drive Burnaby BC V5G 4W3 7,796.26 280 Paramount Parts (SK) Inc. 2117 Faithful Ave. Saskatoon SK S7K 1T3 281.40 281 Parkland County Taxation County 53109A Hwy 779 Parkland County AB T7Z 1R1 621.58 282 P-CANN 90 9853-33 Ave Edmonton AB T6N 1B6 9,886.22 283 PCL Construction Management Inc. BLDG 4, 5400 99 Street Edmonton AB T6E 3P4 1,622,837.59 284 Peter Robertson Gallery 12304 Jasper Avenue Edmonton AB T5N 3K5 4,777.02 285 Petro-Canada Lubricants Inc. P.O. Box 4048, Station A Toronto ON M5W 1L6 5,029.56 286 Petrofield Industries P.O. Box 1799 Stettler AB T0C 2L0 30,923.63 287 PHILIP KUVA 502 St. Andrew Street Port Dover ON N0A 1N0 456.13 288 PHILL & SONS TRUCKING 15320-123 Avenue Edmonton AB T5V 1K8 13,655.25 289 Phoenix Fence Inc. 12816 - 156 Street Edmonton AB T5V 1E9 17,655.61 290 Pioneer Truck Lines Ltd. Box 72032 Ottewell P.O. Edmonton AB T6B 3A7 40,997.95 291 Pitney Bowes P.O. Box 278 Orangeville ON L9W 2Z7 510.99 292 Pitneyworks PO Box 280 Orangeville ON L9W 2Z7 675.63 293 PLATINUM GROVER INT. INC 750, 333-11TH AVE SW Calgary AB T2R 1L9 43,323.00 294 Polar Mobility Research Ltd Bay 11, 4041 - 74 Ave SE Calgary AB T2C 2H9 177.89 295 Power Equipment Centre A Division of Factory Small En Edmonton AB T6E 0G2 692.84 296 PRE CON LTD PO Box 128 Station Main Lethbridge AB T1J 3Y3 4,234.60 297 Premium Portable Washrooms Ltd. 510A - 47 Street E Saskatoon SK S7K 4L3 13,980.00 298 Primal Tribe 10250 - 82 Street Edmonton AB T6A 3M3 320.25 299 Proactive Consulting Services Limited 135A Henderson Drive Regina SK S4N 5W4 2,992.50 300 Proforma P.O. Box 57558, Stn A Toronto ON M5W 5M5 2,704.70 301 Provincial Court of Alberta Law Courts Edmonton AB T5J 0R2 276.00 302 Provincial Court of Alberta Law Courts Fort McMurray AB T9H 4W3 103.00 303 Pure Water Connection 10739-180 Street Edmonton AB T5S 1G6 122.90 304 Purolator Courier Ltd PO Box 1100 Etobicoke ON M9C 5K2 3,180.64 305 R. Ex. Contracting Ltd. PO Box 5057 Fort McMurray AB T9H 3G2 127,206.08 306 Rainbow Petroleum Distributors 402 51 Street E Saskatoon SK S7K 7L1 609.52 307 Raydon (Cat the Rental Store) Unit 300, 11634-142 Street Edmonton AB T5M 1V4 235,058.00 308 Raymond James 2300, 10060 Jasper Ave. Edmonton AB T5J 3R8 6,138.42 309 RBC Dominion Securities 2400, 10235 - 101 Street Edmonton AB T5J 2K8 2,769.22 310 RBC Royal Bank Credit Card Payment Centre Toronto ON M5W 2E6 396,460.23 311 Red Associates Engineering Ltd. 4030 - 78 Ave Edmonton AB T6B 3M8 989.10 312 Redback Decals 6504-75 Street Edmonton AB T6E 6E4 5,023.20 313 Regional Municipality of Wood Buffalo 9909 Franklin Avenue Fort McMurray AB T9H 2K4 500.00 314 Rent-It Store 633-45 Street East Saskatoon SK S7K 0W4 501.68 315 RFS Canada PO BOX 7446, Station A Toronto ON M5W 3C1 14,679.08 316 Ricoh Canada Inc 300-5520 Explorer Drive Mississauga ON L4W 5L1 4,980.59 317 Riley's Reproductions & Printing Ltd. 4363 99 Street NW Edmonton AB T6E 5E4 831.31 318 Robbie's Hauling PO Box 300009 Clearwater RPO Fort McMurray AB T9H 0B8 - 319 ROLLING MIX CONCRETE 22235 115 Ave NW Edmonton AB T5S 2N6 6,174.01 320 Royal Rubber Stamp 10633 - 109 Street Edmonton AB T5H 3B5 479.97 321 Rulam Contracting Ltd. 16627-114 Avenue Edmonton AB T5M 3P9 3,148.89 322 Ruskin Construction Ltd. PO Box 1050, 2011 PG Pulpmill Road Prince George BC V2L 4V2 108,683.42

Page 5 of 7 Creditor Address City Province Postal Code Amount Outstanding

323 Rydal Construction Ltd. 4308-45 Avenue Leduc AB T9E 5V2 87,591.63 324 S & R Gill Carrier Transport Ltd. 25020-50 Street Edmonton AB T5E5S7 421,312.67 325 Safety Coordination Services 7633 50 Street, 2nd Floor, Meridian Place Edmonton AB T6N1C8 2,264.85 326 Safety-Kleen Canada Inc. PO Box 15221 Station A Toronto ON M5W 1C1 1,695.87 327 Sandale Utility Products Inc. 9439 - 34 Street Edmonton AB T6B 2X6 5,613.01 328 Saskatchewan Finance 2350 Albert Street Regina SK S4P 4A6 27,591.05 329 Saskatchewan Heavy Construction Assn. 1939 Elphinstone Street Regina SK S4T 3N3 5,612.25 330 Saskatchewan WCB 200 - 1881 Scarth Street Regina SK S4P 4L1 19,335.00 331 Saskatoon Inn & Conference Centre 2002 AIRPORT DRIVE Saskatoon SK S7L 6M4 1,284.40 332 SaskTel 210-103rd Street East Saskatoon SK S7N 1Y7 6,969.14 333 Second Chance - CPR & First Aid 103, 11710 Kingsway Ave Edmonton AB T5G 0X5 1,350.00 334 Select Equipment Rentals 4 Riel Drive St. Albert AB T8N 3Z7 13,845.94 335 SGI Auto Fund 2260-11th Avenue Regina SK S4P 2N7 2,029.08 336 Shaw Cablesystems G.P. PO BOX 2468 Stn Main Calgary AB T2P 4Y2 47,435.85 337 Signs R Us 102 Burton Place Fort McMurray AB T9K 1W4 2,887.50 338 SIMTEC POWER Box 1424 Outlook SK S0L 2N0 686.70 339 Slider Transport and Towing 1706 Francis St. Regina SK S4N 6H1 6,326.25 340 Smart-Way Disposal Ltd. 4140 - 76th Avenue Edmonton AB T6B 2P1 750.13 341 SNS Technologists 2400, 10004-104 Ave Edmonton AB T5J 0K1 220.50 342 Souris Staffing Services Inc. #401- 9218 Ellerslie Road SW Edmonton AB T6X 0K6 241,449.28 343 Spectrum Safety Services 103, 11710 Kingsways Ave Edmonton AB T5G 0X5 3,940.00 344 Sprague-Rosser Logistics Inc. 201 1259 - 91 Street SW Edmonton AB T6X 1E9 Unknown 345 Sprague-Rosser Resources Inc. 201 1259 - 91 Street SW Edmonton AB T6X 1E9 Unknown 346 Spreague-Rosser Leasing Inc. 201 1259 - 91 Street SW Edmonton AB T6X 1E9 Unknown 347 Spruceland Lumber PO Box 5652 Fort McMurray AB T9H 3G6 5,470.06 348 SQUARE ONE PAVING 56 24185-106B Avenue Maple Ridge BC V2W 0C5 1,860.00 349 SRC CONSTRUCTION LTD PO BOX 5350 ELLERSLIE Edmonton AB T6X 1E9 1,271,439.92 350 Stowell Pumps 5415 - 99 Street Edmonton AB T6E 3N8 1,758.75 120A-26230 TWP RD 531A, 351 Strongco Equipment HWY 6 AND YELLOWHEAD HIGHWAY Edmonton AB T7X 5A5 123.41 352 Summit c/o CMP Automotive Ltd. Partnership 1313 - 36 Street NE Calgary AB T2A 6P9 3,869.72 353 Suncor Energy Products Partnership P.O. Box 4038, Station A Toronto ON M5W 1S5 20,740.02 354 Superior Lumber 7040 - 71 Street Edmonton AB T6B 2M4 94.19 355 SUPERIOR PROPANE 295 MacAlpine Cres Fort McMurray AB T9H 4Y4 1,138.02 356 Sure Shot Hotshot & Pilot Services 9728 - 54 Avenue NW Edmonton AB T6E 0A9 299.25 357 Surface Flow Control Ltd. 54313 RR 260 Sturgeon County AB T8T 0W1 5,000.36 358 Swag Transport Inc. 50 Aspen Heights Sherwood Park AB T8B 1H8 3,226.13 359 SWAT CONSULTING 274 Maple Grove Cres Strathmore AB T1P 1G3 28,270.31 360 TEKNIQUE AUTO 103-7611 Sparrow Drive Leduc AB T6X 1E9 556.50 361 Telus Claims Management 21A - 10020 - 100 Street NW Edmonton AB T5J 0N5 6,480.56 362 Terra Firma Sales and Rental 18104 111 Avenue Edmonton AB T5S 2R1 30,974.23 363 Terracon Geotechnique Ltd. 800, 734 - 7 Avenue SW Calgary AB T2P 3P8 2,807.70 364 Terrina Interiors Ltd. P.O. Box 53030, Glenora Post Office Edmonton AB T5N 4A8 1,123.50 365 Tervita Waste Management P.O. Box 93 Weyburn SK S4H 2J9 189,831.12 366 The Driving Force Inc. 2910 Idylwyld Drive North Saskatoon SK S7L 5Y6 56,263.76 367 The Driving Force Inc. 11025-184 Street Edmonton AB T5S 0A6 39,059.62 368 The Wireless Age 1401 Broad St. Regina SK S4R 1Y8 26,182.00 369 Thomson Landscape & Maintenance Inc. 4102 - 44 AVE,PO BOX 1799 Stettler AB 60,026.57 370 Thurber Engineering Ltd. Suite 200, 9836-51 Avenue Edmonton AB T6E 6A5 10,931.28 371 TORNADO HYDROVACS 4102 - 44 AVE, PO BOX 1799 Stettler AB 856.81 372 Traction Heavy Duty UAP #963, 6895 Menway Court Mississauga ON L5S 1W2 1.67 373 Trinity Safety & Training Bay H, 2301 Millar Ave. Saskatoon SK S7K 2Y1 4,746.00 374 Triple Random Inc. 1101-6th Street Nisku AB T9E 7N7 9,870.00 375 Tristar Hydovacs Ltd. 148A McMillan Road Fort McMurray AB T9H 5L4 9,382.26 376 TRITON TRANSPORT LTD. 44137 Progress Way Chilliwack BC R3C 2X4 52,526.25 377 True Grit Sand & Gravel Ltd. P.O. Box 6248 Fort McMurray AB T9H 4W1 17,557.31 378 TS&M Supply Box 28, 314 Kensington Ave Estevan SK S4A 2A2 681.76 379 TTS TRUCKING 1308-69 Street Edmonton AB T6X 1L3 6,048.00 380 Tuc's Contracting Ltd. P.O. Box 5570 Fort McMurray AB T9H 3G5 3,456.18 381 TWO SOLDIERS MECHANICAL INC. 13 - 26313 TWP RD 531A Acheson AB T7X 5A3 578.81 382 TwoBro Equipment Services LTD 121 52514 Rge Rd 223 Sherwood Park AB T8A 4R2 71,335.49 383 UniFirst Canada Ltd. 3691 - 98 Street Edmonton AB T6E 5N2 2,497.61 384 Unirope Ltd. 3070 Universal Drive Mississauga ON L4X 2C8 4,461.71 385 United Rentals Credit Office 632 C/O V7406, PO Box Station Terminal Vancouver BC V6B 4E2 165,543.21 386 Urban Video 130 Highwood Drive Devon AB T9G 1X1 4,186.88 387 Vamp Oilfield Services Inc. 1047 Henry Street Moosejaw SK S6H 3H3 4,911.38 388 Venture Publishing Inc. 10259 - 105th Street Edmonton AB T5J 1E3 992.25

Page 6 of 7 Creditor Address City Province Postal Code Amount Outstanding

389 Volvo Rents 10721 - 214 Street NW Edmonton AB T5S 2A3 21,283.49 390 Wajax Equipment #30, 26313 TWP Road 531A Acheson AB T7X 5A3 2,583.63 391 Ward's Hydraulic Services Ltd. #1 - 224 Cayer St. Coquitlam BC V3K 5B1 1,712.06 392 WCB Alberta PO Box 2542 Stn M Calgary AB T2P 5E7 14,869.02 393 Western Construction Products - Edmonton 12844 - 149 Street Northwest Edmonton AB T5V 1A4 79,819.89 394 Wilco Contractors Northwest Inc. 13540 - 156 Street Edmonton AB T5V1L3 97,607.70 395 Wilco Contractors Southwest Inc. 14 Capital Circle Corman Park SK S7R 0H4 47,129.50 396 WILLIAMS SCOTSMAN PO Box 9100, Postal Station F Toronto ON M4Y 3A5 13,492.90 397 Wil-Tech Industries Ltd. P.O. Box 1147 Estevan SK S4A 2H7 685.82 398 Windsor Electrical Services Ltd. 160 Broadway Blvd. Sherwood Park AB T8H 2A3 303.70 399 Wireless City 5912 - 104 Street Edmonton AB T6H 2K3 6,145.05 400 Wolseley Mechanical Group PO Box 1477 STN T Calgary AB T2H 2H7 2,074,979.57 401 Workopolis 720 King Street West, 10th Floor Toronto ON M5V 2T3 2,198.70 402 WPS SHERWOOD PARK Box 79053 Sherwood Park AB T8A 5S3 60.00 403 WPS Sherwood Park Ltd. 113, 131 Portage Close Sherwood Park ab T8H 2R5 726.85 404 Xplornet Communications Inc. 300 Lockhart Mill Rd, PO Box 9060 Woodstock BNB E7M 6B5 495.00 405 Yellow Tractor Works Inc. PO Box 3490, Postal Stn. A Toronto ON M5W 4C4 71.92 406 Zee Medical Canada Corp. C/O C 3005, PO Box 2572 STN M Calgary AB T2P 3L4 1,876.23 407 Zender Ford 99 Golden Spike Road Spruce Grove AB T7X 2Y3 10,238.40

Total Unsecured Creditors $ 29,316,208.18

Total Outstanding Liabilities $ 57,735,016.72

Page 7 of 7