District of: Division No. 01 - Court No. 24-1906774 Estate No. 24-1906774 FORM 78 -- Continued

List "A" Unsecured Creditors

Sprague-Rosser Contracting Co. Ltd.

No. Name of creditor Address Unsecured claim Balance of claim Total claim 1 1063878 Alberta Ltd. 201 1259 - 91Street SW 250.00 0.00 250.00 Edmonton AB T6X 1E9 CAN 2 1465046 Alberta Ltd. 201 1259 - 91Street SW 250.00 0.00 250.00 Edmonton AB T6X 1E9 CAN 3 3M TRIMLINE DESIGN OF PARKLAND Box 3700, 25 South Avenue 8,378.25 0.00 8,378.25 Sprce Grove AB T7X 3A9 CAN 4 4 Way Equipment 8430 - 24 Street 25,468.96 0.00 25,468.96 Edmonton AB T6P 1X8 CAN 5 49 North Lubricants 6611- 45 Street 8,493.03 0.00 8,493.03 Leduc AB T9E 7E3 CAN 6 4Refuel Ltd. #215 - 9440 202 Street 7,242.92 0.00 7,242.92 Langley BC V1M 4A6 CAN 7 580025 Saskatchewan Ltd. PO Box 1905 8,024.63 0.00 8,024.63 Regina SK S4P 3E1 CAN 8 628372 SASKATCHEWAN LTD. 1650 Winnipeg Street 996.10 0.00 996.10 Regina SK S4P 1E8 CAN 9 A.I.M. Services Ltd. 293 Gregoire Crescent 32,809.35 0.00 32,809.35 Fort McMurray AB T9H 2L6 CAN 10 A-1 Portable - Div. of 1169572 Alberta Ltd. 3925-47 AVENUE 26,945.18 0.00 26,945.18 Camrose AB T4V 2N2 CAN 11 A1 Rent-Alls Ltd. 1500 Dewdney Avenue 2,354.00 0.00 2,354.00 Regina SK S4R 1G6 CAN 12 Acden Environment L.P. 220 Taiganova Cresent 446.12 0.00 446.12 Fort McMurray AB T9K 0T4 CAN 13 Ace Trucking and Mechanical Service 17405 - 50 Street 13,545.17 0.00 13,545.17 Edmonton AB T5E 5S7 CAN 14 Acklands-Grainger Inc. P.O. Box 2110 39,198.09 0.00 39,198.09 Winnipeg MB R3C 3R4 CAN 15 Acuren Group Inc. 1411- 25 Avenue NE 4,299.75 0.00 4,299.75 AB T2E 7L6 CAN 16 Adams Lumber Ltd 1944 St. George Avenue 1,101.91 0.00 1,101.91 Saskatoon SK S7M 0K5 CAN 17 Aero Glass & Mirror 521- 45 A Street 1,427.80 0.00 1,427.80 Saskatoon SK S7K 0W6 CAN 18 Affirmed Investments Suite 302-1253, 91Street SW 250.00 0.00 250.00 Edmonton AB T6X 1E9 CAN 19 Air Liquide Canada Inc. 10020 -56 Ave 2,794.57 0.00 2,794.57 Edmonton AB T6E 5Z2 CAN 20 AIRTEK SYSTEMS INC 14511- 115 AVE 15,961.71 0.00 15,961.71 Edmonton AB T5M 3B8 CAN 21 Alberta Concrete Pumping Ltd. 824-78 Avenue NW 1,524.34 0.00 1,524.34 Edmonton AB T6P 1L7 CAN 22 Alberta Roadbuilders Construction 201- 9333 - 45 Ave 420.00 0.00 420.00 Edmonton AB T6E 5Z7 CAN 23 AllNorth PO Box 968 250.00 0.00 250.00 Prince George BC V2L 4V1 CAN 24 Allure PO Box 46 250.00 0.00 250.00 Bashaw AB T0B 0H0 CAN

02-Sep-2014 Date Jeff Jessamine

Page 2 of 26 District of: Alberta Division No. 01 - Edmonton Court No. 24-1906774 Estate No. 24-1906774 FORM 78 -- Continued

List "A" Unsecured Creditors

Sprague-Rosser Contracting Co. Ltd.

No. Name of creditor Address Unsecured claim Balance of claim Total claim 25 AMEC Environment & Infrastructure PO Box 2565,Postal Station M 3,529.67 0.00 3,529.67 Calgary AB T2P 2M7 CAN 26 Amex Bank of Canada PO Box 2000 38,935.92 0.00 38,935.92 West Hill ON M1E 5H4 CAN 27 AMP Works Welding and Fabrication Inc. Unit 108, 3906 82nd Avenue 42,610.59 0.00 42,610.59 Leduc AB T9E 8M4 CAN 28 Apex Distribution Inc. 550, 407 - 2nd Street SW 33,827.45 0.00 33,827.45 Calgary AB T2P 2Y3 CAN 29 Applus+ RTD #205, 405 TaigaNova Crescent 3,022.30 0.00 3,022.30 Fort McMurray AB T9K 0T4 CAN 30 Aramark Refreshment Services 105 The East Mall - Unit 2 2,119.46 0.00 2,119.46 Toronto ON M8Z 5X9 CAN 31 Astro Towing (1988) Ltd. 3015 Miners Avenue 288.75 0.00 288.75 Saskatoon SK S7K 8A1 CAN 32 Atco Electric 190 Mackay Crescent 47,727.74 0.00 47,727.74 Fort McMurray AB T9H 4W8 CAN 33 Atco Gas 16TH Floor Atco Center 3,104.36 0.00 3,104.36 Edmonton AB T5J 2V6 CAN 34 ATCO Structures & Logistics Suite 300, 4838 Richard Rd. SW 57,070.16 0.00 57,070.16 Calgary AB T3E 6L1 CAN 35 BASEMETHOD Inc. 11630 Avenue 425.25 0.00 425.25 Edmonton AB T5G 0X5 CAN 36 Battery Connection Inc. (Rocky's Battery) 6015 - 86 Street 4,536.00 0.00 4,536.00 Edmonton AB T6E 2X4 CAN 37 BCL Consulting Group Inc. D14, 6115 - 3rd Street SE 315.00 0.00 315.00 Calgary AB T2H 2L2 CAN 38 Bear Slashing Inc. Box 7610 4,470.00 0.00 4,470.00 AB T9N 2H9 CAN 39 Bell Mobility Inc. P.O. Box 5480, Station Terminal 75,827.70 0.00 75,827.70 Vancouver BC V6B 4B5 CAN 40 BHP Mechanical 21111-108 Avenue 1,131.36 0.00 1,131.36 Edmonton AB T5S 1X3 CAN 41 Big Bore Directional Drilling P.O. Box 10796 13,940.85 0.00 13,940.85 AB T9V 3A8 CAN 42 Big Eagle Services 900, 444 - 5 Avenue SW 16,865.10 0.00 16,865.10 Calgary AB T2P 2T8 CAN 43 Bilsky Contracting Ltd. Box 2384 9,284.63 0.00 9,284.63 Athabasca AB T9S 2B9 CAN 44 Bluebeam Software Inc. 200 - 766 E. Colorado Blvd. 876.00 0.00 876.00 Pasadena CA 91101CAN 45 Bosch Hydraulic Connections Ltd. 18141- 111Avenue 5,961.95 0.00 5,961.95 Edmonton AB T5S 2P2 CAN 46 Boxx Modular 2000, 715-5th Avenue SW 27,949.72 0.00 27,949.72 Calgary AB T2P 2X6 CAN 47 Brandt Tractor Ltd. 10630 - 176 Street 10,239.78 0.00 10,239.78 Edmonton AB T5S 1M2 CAN 48 Brock White Construction Suite 890, 2425 Matheson Blvd. East 83,183.66 0.00 83,183.66 Mississauga ON L4W 5K4 CAN

02-Sep-2014 Date Jeff Jessamine

Page 3 of 26 District of: Alberta Division No. 01 - Edmonton Court No. 24-1906774 Estate No. 24-1906774 FORM 78 -- Continued

List "A" Unsecured Creditors

Sprague-Rosser Contracting Co. Ltd.

No. Name of creditor Address Unsecured claim Balance of claim Total claim 49 Bruno's Trucking Ltd. 22318 Highway 14 48,405.01 0.00 48,405.01 Sherwood Park AB T8C 1H4 CAN 50 Buffalo Lake Development Corporation Box 16 1,681.11 0.00 1,681.11 AB T0A 0R0 CAN 51 Buffalo Lake Metis Settlement Box 16 1,295.69 0.00 1,295.69 Caslan AB T0A 0R0 CAN 52 BURSTALL WINGER LLP 1600-333 7 AVENUE SW 14,305.28 0.00 14,305.28 Calgary AB T2P 2Z1 CAN 53 Business Development Bank 10665 , Suite 200 0.00 4,301,000.00 4,301,000.00 Edmonton AB T5J 3S9 CAN 54 Butler Survey 2180-39th Ave. NE 3,365.85 0.00 3,365.85 Calgary AB T2E 6P7 CAN 55 C.A.T.S ASSET MANAGEMENT PO Box 990 49.77 0.00 49.77 Calmar AB T0C 0V0 CAN 56 C/O Ricco King 140 Gladue Bay 2,400.00 0.00 2,400.00 Fort Macmurray AB T9K 1T2 CAN 57 Camex Equipment Sales & Rentals Inc. 1511Sparrow Drive 299,511.58 0.00 299,511.58 AB T9E 8H9 CAN 58 Canada North Environmental Services 211Wheeler Street 39,568.06 0.00 39,568.06 Saskatoon SK S7P 0A4 CAN 59 Canada Revenue Agency PO Box 14002, Stn Main 250.00 0.00 250.00 Winnipeg MB R3C 3P8 CAN 60 CanadaServco 3962 Landmark PO Box 1546 3,586.62 0.00 3,586.62 Culver City CA 90232-1546 CAN 61 Canadian Dewatering 8350-1st Street NW 36,019.51 0.00 36,019.51 Edmonton AB T6P 1X2 CAN 62 Canadian Hydrovac Box 3477 250.00 0.00 250.00 Sherwood Park AB T8H 2T3 CAN 63 Canadian Natural Resources Limited 3400 Suncor Energy Centre 250.00 0.00 250.00 c/o Parlee McLaws LLP 150 - 6 Avenue SW Calgary AB T2P 3Y7 CAN 64 Can-Con a Wolseley Company 3780 - 98th Street 5,267.43 0.00 5,267.43 Edmonton AB T6E 6B4 CAN 65 CannAmm Occupational Testing Services Fl. 2, 101McIntyre Street W 13,521.73 0.00 13,521.73 North Bay ON P1B 2Y5 CAN 66 Cansel - Edmonton 14308 118th Ave 15,204.20 0.00 15,204.20 Edmonton AB T5L 2M5 CAN 67 Can-Tran Intl. Inc. 7127 Sparrow Drive 112,612.50 0.00 112,612.50 Leduc AB T9E 7L1 CAN 68 Cara Dawn Transport Ltd. (580025 Saskatchewan Ltd.) P.O. Box 1905 1,050.00 0.00 1,050.00 Regina SK S4P 3E1 CAN 69 CAROLINE RANSON 26229 Township Road 168.00 0.00 168.00 Acheson AB T7X 5A4 CAN 70 Cascade Geotechnical 15620-121A Ave 10,755.34 0.00 10,755.34 Edmonton AB T5V 1B5 CAN 71 CAT RENTAL STORE Unit #300, 11634-142 Street 90,662.77 0.00 90,662.77 Edmonton AB T5M 1V4 CAN 72 CAT RENTAL STORE Box 5632, Highway 63 68,928.03 0.00 68,928.03 Fort McMurray AB T9H 3G6 CAN

02-Sep-2014 Date Jeff Jessamine

Page 4 of 26 District of: Alberta Division No. 01 - Edmonton Court No. 24-1906774 Estate No. 24-1906774 FORM 78 -- Continued

List "A" Unsecured Creditors

Sprague-Rosser Contracting Co. Ltd.

No. Name of creditor Address Unsecured claim Balance of claim Total claim 73 CE Franklin, a division of NOV Wilson Canada ULC 1800, 635 - 8th Avenue S.W. 30,932.57 0.00 30,932.57 Calgary AB T2P 3M3 CAN 74 CenterFire Contracting Box 5478 33,180.00 0.00 33,180.00 Fort McMurray AB T9H 3G5 CAN 75 Certified Laboratories PO Box 2413T Station "A" 962.80 0.00 962.80 Toronto ON M5W 2K6 CAN 76 Chad Brown 26229 Township Road 250.00 0.00 250.00 Acheson AB T7X 5A4 CAN 77 CHRIS GRAINGER 26229 Township Road 123.43 0.00 123.43 Acheson AB T7X 5A4 CAN 78 CINTAS PO Box 1178 2,472.25 0.00 2,472.25 Aldergrove BC V4W 2V1 CAN 79 City of Saskatoon Infrastructure Services Dept. 400.00 0.00 400.00 Saskatoon SK S7K 0J5 CAN 80 Citywide Office Cleaning Services 2124 Richardson Road 715.00 0.00 715.00 Saskatoon SK S7L 4B7 CAN 81 CJM HOLDINGS LTD PO BOX 1196 1,500.00 0.00 1,500.00 Outlook SK S0L 2N0 CAN 82 ClaimsPro Inc. #101, 5083 Windermere Blvd 1,201.56 0.00 1,201.56 Edmonton AB T6W 0J5 CAN 83 Clean Harbours Canada inc PO BOX 9194, Station M 19,714.50 0.00 19,714.50 Calgary AB T2P 5E1 CAN 84 Combined Concrete Pumping 212 - 26229 Township 4,562.25 0.00 4,562.25 Acheson AB T7X 5A4 CAN 85 ComplyWorks Ltd. 235 - 17 Avenue SE 1,038.45 0.00 1,038.45 Calgary AB T2G 1H5 CAN 86 Conquest Equipment P.O. Box 960 - # Hwy 18 West 331,983.03 0.00 331,983.03 Oxbow SK S0C 2B0 CAN 87 ConTrac Equipment Ltd. P.O. Box 4261 28,574.95 0.00 28,574.95 AB T7X 3B4 CAN 88 CORIX Water Products Limited Partnership 19900-84 Avenue 123,004.00 0.00 123,004.00 Langley BC V2Y 3C2 CAN 89 COUGAR FUELS LTD 5602-54 Avenue 1,693.98 0.00 1,693.98 Bonnyville AB T9N 2N3 CAN 90 Coverall - Uniform - Linen & Mats Ltd. 345 Taiganova Cresent 54.39 0.00 54.39 Fort McMurray AB T9K 0T4 CAN 91 CPM Solutions Ltd. 200, 4170 Still Creek Drive 15,177.49 0.00 15,177.49 Burnaby BC V5C 6C6 CAN 92 CRC-Evans Canada Ltd. 2005-80 Avenue 2,379.44 0.00 2,379.44 Edmonton AB T6P 1P8 CAN 93 Crystal Glass Canada Ltd. 6424 Gateway Blvd 1,121.36 0.00 1,121.36 Edmonton AB T6H 2H9 CAN 94 Crystal Truck, Car & RV Wash 30, 3200 Golf Course Rd 1,662.40 0.00 1,662.40 Stony Plain AB T7Z 2Y2 CAN 95 Culligan Water Treatment 265 Industrial Road 166.79 0.00 166.79 Cambridge ON N3H 4R9 CAN 96 DC Signs & Designs 6051A-47 street 78.62 0.00 78.62 Leduc AB T9E 7A5 CAN

02-Sep-2014 Date Jeff Jessamine

Page 5 of 26 District of: Alberta Division No. 01 - Edmonton Court No. 24-1906774 Estate No. 24-1906774 FORM 78 -- Continued

List "A" Unsecured Creditors

Sprague-Rosser Contracting Co. Ltd.

No. Name of creditor Address Unsecured claim Balance of claim Total claim 97 DCL Siemens Engineering Ltd. 101, 10630-172 Street 2,517.27 0.00 2,517.27 Edmonton AB T5S 1H8 CAN 98 Dean Seehagel 26229 Township Road 150.00 0.00 150.00 Acheson AB T7X 5A4 CAN 99 Dell Canada Inc. P.O. Box 8440 8,988.87 0.00 8,988.87 Toronto ON M5W 3P1 CAN 100 Delta Bessborough 601spadina Cresent East 375.90 0.00 375.90 Saskatoon SK S7K 3G8 CAN 101 Dematco Manufacturing Inc. 110, 26230 TWP RD 531A 420.00 0.00 420.00 Acheson AB T7X 5A4 CAN 102 Denny Andrews Ford Sales Inc. 18208-Stony Plain Rd 479.58 0.00 479.58 Edmonton AB T5S 1A7 CAN 103 Dentons Canada LLP 2900 Manulife Place 269.85 0.00 269.85 Edmonton AB T5J 3V5 CAN 104 Derrick Concrete Cutting & Construction Ltd. 5815-99 street 1,027.43 0.00 1,027.43 Edmonton AB T6E 3N8 CAN 105 DestructaShred Inc. 6556-28 Avenue 367.50 0.00 367.50 Edmonton AB T6L 6N3 CAN 106 Diamond International 17020-118 Avenue 24.45 0.00 24.45 Edmonton AB T5S 1S4 CAN 107 Digital Time Capture Inc. #101, 9644-54 Avenue 8,662.50 0.00 8,662.50 Edmonton AB T6E 5V1 CAN 108 Direct Energy Regulated Services P.O. Box 2427 482.35 0.00 482.35 Edmonton AB T5J 2R4 CAN 109 Direct Horizontal Drilling Inc. Box 4027 92,424.00 0.00 92,424.00 Spruce Grove AB T7X 3B2 CAN 110 Diversified Containers & Recycling 9853-33 Avenue 418.43 0.00 418.43 Edmonton AB T6N 1B6 CAN 111 DK Ford 6559 Sparrow Drive 1,940.22 0.00 1,940.22 Leduc AB T9E 7L1 CAN 112 DMG Events (Canada) Inc. 302, 1333-8 Street SW 2,572.50 0.00 2,572.50 Calgary AB T2R 1M6 CAN 113 Douglas Coatings Limited 150 Mackay Cres. 279,300.96 0.00 279,300.96 Fort McMurray AB T9H 4W8 CAN 114 Driving Force 11025-184 Street 85,000.00 0.00 85,000.00 Edmonton AB T5S 0A6 CAN 115 Dynamo Holding and Consulting Box 306 1,073.00 0.00 1,073.00 Mirror AB T0B 3C0 CAN 116 E Construction 10130-21Street 250.00 0.00 250.00 Edmonton AB T6P 1W7 CAN 117 E CONSTRUCTION LTD. 10130-21Street 4,630,871.00 0.00 4,630,871.00 Edmonton AB T6P 1W7 CAN 118 ECCO Equipment Corp. 9218 Ellerslie Road SW 67,683.40 0.00 67,683.40 Edmonton AB T6X 0K6 CAN 119 Edmonton Heavy Equipment 201, 1259-91Street SW 10,032.95 0.00 10,032.95 Edmonton AB T6X 1E9 CAN 120 Edmonton Heavy Equipment Rentals Ltd. 201 1259 - 91Street SW 250.00 0.00 250.00 Edmonton AB T6X 1E9 CAN

02-Sep-2014 Date Jeff Jessamine

Page 6 of 26 District of: Alberta Division No. 01 - Edmonton Court No. 24-1906774 Estate No. 24-1906774 FORM 78 -- Continued

List "A" Unsecured Creditors

Sprague-Rosser Contracting Co. Ltd.

No. Name of creditor Address Unsecured claim Balance of claim Total claim 121 Edmonton Kenworth Ltd. 2110-91Avenue 577.19 0.00 577.19 Edmonton AB T6P 1K9 CAN 122 Edmonton Taxi Service Group 10135031Avenue 125.95 0.00 125.95 Edmonton AB T6N 1C2 CAN 123 Effective Portable Signs & Graphics #6 51121RR 270 252.00 0.00 252.00 Spruce Grove AB T7Y 1G3 CAN 124 Emco Corporation 10930-184 Street 387.46 0.00 387.46 Edmonton AB T5S 2P8 CAN 125 Emco Waterworks #1-2 360 Mackenzie blvd 11,467.40 0.00 11,467.40 fort McMurray AB T9H 4C4 CAN 126 Emeco Canada Ltd. Suite 100 17420 Stony Plain Rd 50,006.25 0.00 50,006.25 Edmonton AB T5S 1K6 CAN 127 Empire Hydraulics & Hard Chrome 23004-112 Avenue 30,157.04 0.00 30,157.04 Edmonton AB T5S 0B8 CAN 128 Empire Sign & Graphics Ltd. Box 38 Site 11RR 4 409.50 0.00 409.50 Stony Plain AB T7Z 1X4 CAN 129 Employees 26229 Township Road 388,372.76 0.00 388,372.76 Acheson AB T7X 5A4 CAN 130 Emshay Enterprises Ltd. P.O Box 1504 91,221.84 0.00 91,221.84 Moose Jaw SK S6H 7A8 CAN 131 Endeavor Inspection 8312 Fraser Avenue 144,877.00 0.00 144,877.00 c/o Liquid Capital Exchange Corp. Fort McMurray AB T9H 1X1 CAN 132 Endeavour Suite 1510, 3500 de Maisonneuve Blvd West 180,000.00 0.00 180,000.00 Montreal QC H3Z 3C1 CAN 133 EOS Pipeline & Facilities Inc. 9606C 100 Street 1,482,791.00 0.00 1,482,791.00 Peace River AB T8S 1h5 CAN 134 Epcor 10065-Jasper Avenue 19,576.87 0.00 19,576.87 Edmonton AB T5J 3B1 CAN 135 Explorer Software 202-1868 Marine Drive 6,895.13 0.00 6,895.13 Vancouver BC V7V 1J6 CAN 136 Expocrete Concrete Products Ltd. 1800-11th street 126,373.56 0.00 126,373.56 Saskatoon SK S7M 1H9 CAN 137 Fast Fence Rentals Ltd. c/o Witten LLP 12125 Mount Lawn Road 23,521.07 0.00 23,521.07 Attention: Mr. Renn Moodley Edmonton AB T5B 4J3 CAN 138 Fenceline Rentals Ltd. 13557-141A Avenue 11,690.70 0.00 11,690.70 Edmonton AB T6V 1W8 CAN 139 Fife n' Dekel 7921Coronot Road 387.04 0.00 387.04 Edmonton AB T6E 4N7 CAN 140 Finning C3176, PO Box 9179 Stn Main 96,676.00 0.00 96,676.00 Calgary AB T2P 5E1 CAN 141 First Order Measurement Solutions 4441-99 Street 682.50 0.00 682.50 Edmonton AB T6E 5B6 CAN 142 Fleetwood Air Equipment Ltd. 5622-76 Avenue 950.04 0.00 950.04 Edmonton AB T6B 0A6 CAN 143 Focus Corporation 333 Park Street 712,986.28 0.00 712,986.28 Regina SK S4N 5B2 CAN 144 Focus Corporation #1000, 9925-109 Street 3,940.08 0.00 3,940.08 Edmonton AB T5K 2J8 CAN

02-Sep-2014 Date Jeff Jessamine

Page 7 of 26 District of: Alberta Division No. 01 - Edmonton Court No. 24-1906774 Estate No. 24-1906774 FORM 78 -- Continued

List "A" Unsecured Creditors

Sprague-Rosser Contracting Co. Ltd.

No. Name of creditor Address Unsecured claim Balance of claim Total claim 145 Fort Garry Industries Ltd. (FGI) 16230-118 Avenue 5,948.09 0.00 5,948.09 Edmonton AB T5V 1C6 CAN 146 Fort McMurray Inspection & Testing Inc. #201, 2750-3rd Ave NE 149,346.75 0.00 149,346.75 Calgary AB T2A 2L5 CAN 147 Foster Park Baskett Insurance Ltd. #200, 17704-103 Avenue 101,960.00 0.00 101,960.00 Edmonton AB T5S 1J9 CAN 148 Fountain Tire Saskatoon Ltd. 2922 Millar Avenue 738.18 0.00 738.18 Saskatoon SK S7K 5X7 CAN 149 Fries Financial Consulting 166, 14032 23rd Ave 9,555.00 0.00 9,555.00 Edmonton AB T6R 3L6 CAN 150 FT Aggregates Inc RR2 2,807.16 0.00 2,807.16 AB T0B 3L0 CAN 151 Gator's Grader 4150-48 Street 15,000.00 0.00 15,000.00 AB T9C 1B9 CAN 152 General Sandblasting & Painting Ltd. Box 26098 RPO Northgate 2,014.41 0.00 2,014.41 Regina SK S4R 8R7 CAN 153 Genivar ***USE WSPCAN*** 7710 Edgar Industrial Court 11,114.25 0.00 11,114.25 Red Deer AB T4P 4E2 CAN 154 GFL Environmental Solid Waste Inc. 8409 - 15 Street 4,026.03 0.00 4,026.03 Edmonton AB T6B 0B8 CAN 155 Gill's Vacuum Services Ltd. #323 14032-23 Avenue 6,583.50 0.00 6,583.50 Edmonton AB T6R 3L6 CAN 156 Golder Associates 102, 2535-3rd Avenue SE 18,972.38 0.00 18,972.38 Calgary AB T2A 7W5 CAN 157 Government of Alberta Room 111, 9833-109 Street 274,456.11 0.00 274,456.11 Edmonton AB T5K 2E8 CAN 158 GradeBeam.com 414 North Orleans 399.00 0.00 399.00 Chicago IL 60654 CAN 159 Graham's Tire Service Ltd. 3010 Albert Street North 395.90 0.00 395.90 Regina SK S4P 3N8 CAN 160 Grand & Toy 4560 Tillicum Street 7,981.08 0.00 7,981.08 Burnaby BC V5J 5L4 CAN 161 GREAT CANADIAN OIL CHANGE 519 Nelson Road 731.99 0.00 731.99 Saskatoon SK S7S 1P4 CAN 162 Great West Chysler 17817 Stony Plain Rd 1,780.08 0.00 1,780.08 Edmonton AB T5S 1B4 CAN 163 Great West Life Assurance Co P.O. Box 1053 77,776.40 0.00 77,776.40 Winnipeg MB R3C 2X4 CAN 164 Green Line Hose & Fittings (Sask.) Ltd. 1477 Derwent Way 582.10 0.00 582.10 Delta BC V3M 6N3 CAN 165 Greenline Hose & fittings 7003 Roper Rd 467.02 0.00 467.02 Edmonton AB T3B 3K3 CAN 166 Gregg Distributors Co. Ltd. 16215-118 Ave 155.79 0.00 155.79 Edmonton AB T5V 1C7 CAN 167 Ground Engineering Consultants Ltd. 415-7 Avenue 10,938.26 0.00 10,938.26 Regina SK S4N 4P1 CAN 168 Grove Hydraulics Repair & Services Ltd. P.O. Box 3339, 60 Shep Street 36.76 0.00 36.76 Spruce Grove AB T7X 3A6 CAN

02-Sep-2014 Date Jeff Jessamine

Page 8 of 26 District of: Alberta Division No. 01 - Edmonton Court No. 24-1906774 Estate No. 24-1906774 FORM 78 -- Continued

List "A" Unsecured Creditors

Sprague-Rosser Contracting Co. Ltd.

No. Name of creditor Address Unsecured claim Balance of claim Total claim 169 Guardian Hose & Fittings P.O. Box 3246 7,941.96 0.00 7,941.96 Spruce Grove AB T7X 3A6 CAN 170 Gunnebo 9 Van Der Graaf Court 315.00 0.00 315.00 Brampton ON L6T 5E5 CAN 171 H. Wilson Industries (2010) Ltd. PO Box 5660 642,214.00 0.00 642,214.00 Fort McMurray AB T9H 3G6 CAN 172 Hailson Ventures Inc. 5413-58 Ave Close 288.75 0.00 288.75 Ponoka AB T4S 1P8 CAN 173 Handy Rental Centre 2636 Miller Ave 7,778.54 0.00 7,778.54 Saskatoon SK S7K 4C8 CAN 174 Hayworth Equipment Sales 202, 26229 TWP 531A 11,408.81 0.00 11,408.81 Acheson AB T7X 5A4 CAN 175 Heavy Metal Equipment and Rental 4613-41st 26,466.42 0.00 26,466.42 Camrose AB T4V 2Y8 CAN 176 Herbers Autobody Repair Ltd. 2721Parsons Rd 1,387.73 0.00 1,387.73 Edmonton AB T6N 1B8 CAN 177 Heritage Electrical Services Inc. 148 5th Avenue East 133.35 0.00 133.35 Regina SK S4N 5A1 CAN 178 HERTZ CAR & TRUCK RENTALS 315 Macalpine Cres 16,330.12 0.00 16,330.12 Fort McMurray AB T9H 4Y4 CAN 179 Hertz Car Truck Rental Young Motors (1971) Ltd. 315 Macalpine Cres 502.02 0.00 502.02 Fort McMurray AB T9H 4Y4 CAN 180 Hertz Equipment Rental 8660-61Avenue 13,698.74 0.00 13,698.74 Edmonton AB T6E 5P6 CAN 181 Honda Extreme 9103-31Avenue 593.72 0.00 593.72 Edmonton AB T6N 1E9 CAN 182 Howard Jesso and Son Ltd. 137 Athabasca Cres 3,675.00 0.00 3,675.00 Fort McMurray AB T9J 1C2 CAN 183 HumanaCare Organizational Resources Inc. 10103-97 Avenue 367.50 0.00 367.50 Edmonton AB T5K 2T3 CAN 184 IAN MARTIN LIMITED 465 Morden Rd 2nd Floor 27,300.00 0.00 27,300.00 Oakville ON L6K 3W6 CAN 185 Ice Age Mechanical Ltd. P.O. Box 6317 346.50 0.00 346.50 Fort McMurray AB T9H 5N3 CAN 186 Immanuel Electric Ltd. P.O. Box 6492 501.89 0.00 501.89 Fort McMurray AB T9H 5N3 CAN 187 Inline Construction Surveys Ltd. 409-136B Sandpiper Rd 185,036.25 0.00 185,036.25 Fort McMurray AB T9K 0J7 CAN 188 InSync Supply Ltd. 16104-114 Avenue 3,561.32 0.00 3,561.32 Edmonton AB T5M 2Z5 CAN 189 Iron Mountain Canada Corporation P.O. 3527 Station A 12,269.26 0.00 12,269.26 Toronto ON M5W 1G8 CAN 190 Iron Tractor 26230 Township Road 429,971.30 0.00 429,971.30 Acheson AB T7X 5A5 CAN 191 IVIS INC. 16908-128A Avenue 1,029.00 0.00 1,029.00 Edmonton AB T5V 1K7 CAN 192 J WRIGHT CONSTRUCTION LTD. PO BOX 1235 3,863.96 0.00 3,863.96 Outlook SK S0L 2N0 CAN

02-Sep-2014 Date Jeff Jessamine

Page 9 of 26 District of: Alberta Division No. 01 - Edmonton Court No. 24-1906774 Estate No. 24-1906774 FORM 78 -- Continued

List "A" Unsecured Creditors

Sprague-Rosser Contracting Co. Ltd.

No. Name of creditor Address Unsecured claim Balance of claim Total claim 193 J. R. Paine & Associates LTD 17505-106 Avenue 89,777.67 0.00 89,777.67 Edmonton AB T5S 1E7 CAN 194 JAK EQUIPMENT 3913-71Avenue 181,949.66 0.00 181,949.66 Leduc AB T6B 3E7 CAN 195 Jatec Elelctric Ltd. 7224-50 street NW 189,331.92 0.00 189,331.92 Edmonton AB T6B 2J8 CAN 196 JDE Construction Management Ltd. 17008-90 Avenue suite 616 1,778.02 0.00 1,778.02 Edmonton AB T5T 1L6 CAN 197 Jeff Jessamine 26229 Township Road 20,829.00 0.00 20,829.00 Acheson AB T7X 5A4 CAN 198 JESSE TEBB 26229 Township Road 394.99 0.00 394.99 Acheson AB T7X 5A4 CAN 199 Jiffy Lube 8860-60 Avenue 3,876.90 0.00 3,876.90 Edmonton AB T6E 6A6 CAN 200 Jiffy Lube #1081 6607 Sparrow Drive 240.85 0.00 240.85 Leduc AB T9E 7L1 CAN 201 Jomha Landscaping Ltd. 109 Sandpiper Bay 16,590.00 0.00 16,590.00 Fort Macmurray AB T9K 0L1 CAN 202 JR Payne 17505-106 Avenue 85,000.00 0.00 85,000.00 Edmonton AB T5S 1E7 CAN 203 Jubilee Ford 419 Brand Place 546.14 0.00 546.14 Saskatoon SK S7J 5L6 CAN 204 Julmac Contracting 8059 Coronot Road 7,553.32 0.00 7,553.32 Edmonton AB T6E 4N7 CAN 205 JuneWarren-Nickle's Energy Group Suite 220, 9303-34 Ave 173.25 0.00 173.25 Edmonton AB T6E 5W8 CAN 206 KBR Canada 3300 76 Ave NW 250.00 0.00 250.00 Edmonton AB T6P 1J4 CAN 207 Kevin Hawkins 26229 Township Road 142.22 0.00 142.22 Acheson AB T7X 5A4 CAN 208 Kevin on Earth Contracting Ltd. 12603-39 Avenue 36,012.38 0.00 36,012.38 Edmonton AB T6J 0N1 CAN 209 Keyano College 8115 Franklin Avenue 682.50 0.00 682.50 Fort Macmurray AB T9h 2H7 CAN 210 KINGSTON ROSS PASNAK 2900 Bell Tower 13,125.00 0.00 13,125.00 Edmonton AB T5J 0H8 CAN 211 Komatsu Rents 3320-50 Avenue SE 74,009.59 0.00 74,009.59 Calgary AB T2B 3J4 CAN 212 KORPAN TRACTOR 2920 Idylwyld Drive 443.58 0.00 443.58 Saskatoon SK S7L 5Y6 CAN 213 KRAMER RENTS (CAT RENTAL STORE) 2215 Faithfull Avenue 313.02 0.00 313.02 Saskatoon SK S7K 1T8 CAN 214 KRP LLP 2900 Bell Tower, 10104-103 Ave 58,206.75 0.00 58,206.75 Edmonton AB T5J 0H8 CAN 215 KWS Keys Welding Service Ltd. Bay 2 226 Faithfull Cres 31,695.13 0.00 31,695.13 Saskatoon SK S7K 8H8 CAN 216 LAFARGE 4425-92 Avenue 1,676.85 0.00 1,676.85 Edmonton AB T6B 2J4 CAN

02-Sep-2014 Date Jeff Jessamine

Page 10 of 26 District of: Alberta Division No. 01 - Edmonton Court No. 24-1906774 Estate No. 24-1906774 FORM 78 -- Continued

List "A" Unsecured Creditors

Sprague-Rosser Contracting Co. Ltd.

No. Name of creditor Address Unsecured claim Balance of claim Total claim 217 Landale 8525 Argyll Road 2,000.00 0.00 2,000.00 Edmonton AB T6C 4B2 CAN 218 Lang Locksmiths Ltd. 7310-50 Street 644.70 0.00 644.70 Edmonton AB T6B 2J8 CAN 219 Layfield Geosynthetics & Industrial Fabrics 17720-129 Avenue 1,596.00 0.00 1,596.00 Edmonton AB T5V 0C4 CAN 220 Leavitt Machinery 24389 Fraser Hwy 2,053.80 0.00 2,053.80 Langley BC V2Z 2K3 CAN 221 LinkedIn Corporate Solutions P.O. Box 245032 0.01 0.00 0.01 Milwaukee WI 53224 CAN 222 Lonestar Sylvan Inc. P.O. Box 1026 RR 1 109,326.04 0.00 109,326.04 Silvan Lake AB T4S 1X6 CAN 223 Loraas Disposal Services Ltd. 805-47 Street East 3,210.40 0.00 3,210.40 Saskatoon SK S7K 8G7 CAN 224 Lube City 5674-75 Street 221.71 0.00 221.71 Edmonton AB T6e 5X6 CAN 225 Lube City (Store #1) 9904-35 Avenue 408.00 0.00 408.00 Edmonton AB T6E 6B2 CAN 226 Lube City (Store #3) 236 Broadview Dr. 134.44 0.00 134.44 Sherwood Park AB T8H 1S8 CAN 227 LUBE-X #27 9620 franklin Avenue 1,356.92 0.00 1,356.92 Fort Macmurray AB T9H 2J9 CAN 228 LUBE-X #38 o/a Jiffy Lube 272 Albert Street 672.80 0.00 672.80 Regina SK S4R 2N4 CAN 229 Maintenance Enforcement Program P.O. Box 2404 469.00 0.00 469.00 Edmonton AB T5J 3W7 CAN 230 Mammoet Canada Western Ltd. 12920-33 Street 9,854.39 0.00 9,854.39 Edmonton AB T6S 1H6 CAN 231 Manny 2111-32 Avenue NW 250.00 0.00 250.00 Edmonton AB T6T 0A9 CAN 232 Marksman PO Box 10576 5205-60 Street 100,000.00 0.00 100,000.00 Lloydminster AB T9V 2S9 CAN 233 Martin Deerline 17104-118 Avenue 81.54 0.00 81.54 Edmonton AB T5S 2L7 CAN 234 MARTIN MOTOR SPORTS 17348-118 Avenue 381.54 0.00 381.54 Edmonton AB T5S 2L7 CAN 235 Mazenc Fuels Ltd. 529-1 Avenue East 953.61 0.00 953.61 Regina SK S4N 4Z3 CAN 236 McLennan Ross 600 West Chambers 24,622.27 0.00 24,622.27 Edmonton AB T5N 3Y4 CAN 237 Metalcare Group Inc. P.O. Box 6549 450,000.00 0.00 450,000.00 Fort McMurray AB T9H 5N4 CAN 238 Metrics Staffing Services Inc. 401, 9218 Ellerslie Road SW 184,786.24 0.00 184,786.24 Edmonton AB T6X 0K6 CAN 239 MFP FuelProducts 5920-76 Ave 1,273.13 0.00 1,273.13 Edmonton AB T6B 0A6 CAN 240 Michael Brown 2467 Cunningham Blvd 377.94 0.00 377.94 Peterborough ON K9H 0B2 CAN

02-Sep-2014 Date Jeff Jessamine

Page 11 of 26 District of: Alberta Division No. 01 - Edmonton Court No. 24-1906774 Estate No. 24-1906774 FORM 78 -- Continued

List "A" Unsecured Creditors

Sprague-Rosser Contracting Co. Ltd.

No. Name of creditor Address Unsecured claim Balance of claim Total claim 241 Michels Canada 1102-16 Avenue 3,538,508.00 0.00 3,538,508.00 Nisku AB T9E 0A9 CAN 242 MicroSurvey Software Inc. 205-3500 Carrington Road 435.75 0.00 435.75 Westbank BC V4T 3C1 CAN 243 Mike Dambra - CTM Entertainment 761Wells Wynd NW 375.00 0.00 375.00 Edmonton AB T6M 2J9 CAN 244 Minister of Finance Provincial Court of Alberta 5,890.00 0.00 5,890.00 Fort Macmurray AB T9H 4W3 CAN 245 Mobster Mechanical Inc. P.O. Box 5485 7,498.05 0.00 7,498.05 Fort Macmurray AB T9H 3G5 CAN 246 Mocon Construction Ltd. Box 1670 33,175.78 0.00 33,175.78 Martensville SK S0K 2T0 CAN 247 Morrison Hershfield Geomatics Ltd. 6807 Railway Street SE 21,355.45 0.00 21,355.45 Calgary AB T2H 2V6 CAN 248 Mountainview Systems Ltd. 3458-48 Ave SE 22,014.30 0.00 22,014.30 Calgary AB T2B 3L6 CAN 249 NAPA (Division of UAP Inc.) 5530-3 st SE 144.23 0.00 144.23 Calgary AB T2H 1J9 CAN 250 Nason Contracting Group Ltd. 25 Corriveau Avenue 366,244.00 0.00 366,244.00 St. Albert AB T8N 5A3 CAN 251 NC Equipment Ltd. 506-19 Avenue 21,610.05 0.00 21,610.05 Nisku AB T9E 7W1 CAN 252 Nelson Building Maintenance Inc. 9826-44 Avenue 8,391.29 0.00 8,391.29 Edmonton AB T6E 5E5 CAN 253 Neptune Coring (Western) Ltd. 21521-112 Avenue NW 643,441.43 0.00 643,441.43 Edmonton AB T5S 2T8 CAN 254 NETWORK FOB INC. c/o Miller Thomson Suite 300, 15-23rd Street East 3,150.00 0.00 3,150.00 Saskatoon SK S7K 0H8 CAN 255 NETWORKERS INTERNATIONAL CANADA 390 Bay Street Suite 1001 15,750.00 0.00 15,750.00 Toronto ON M5H 2Y2 CAN 256 Nilex Inc 9304-39 Avenue 839.46 0.00 839.46 Edmonton AB T6E 6L8 CAN 257 NORTH AMERICAN CAISSON LTD. Box 3435 15,387.55 0.00 15,387.55 Regina SK S4R 3J8 CAN 258 North Pro Diesel Ltd 21Cathedral Bluffs Rd 28,980.00 0.00 28,980.00 Saskatoon SK S7P 1A1 CAN 259 NORTHERN STRANDS CO. LTD. 3235 Millar Avenue 2,273.57 0.00 2,273.57 Saskatoon SK S7K 5Y3 CAN 260 Northland Construction Supplies 11531-160 street 110.05 0.00 110.05 Edmonton AB T6B 3E7 CAN 261 Northland Construction Supplies Bay 6, 190 Macalpine Cres 36.23 0.00 36.23 Fort Macmurray AB T9H 4A6 CAN 262 NorthSat Distributions. Ltd. 9645-82 Avenue 17,737.26 0.00 17,737.26 Edmonton AB T6C 0Z9 CAN 263 Norwood Waterworks 9439-34 Street 84,842.42 0.00 84,842.42 Edmonton AB T6B 2X6 CAN 264 NU Solutions Consulting 12350 Industry Way Suite 218 6,249.60 0.00 6,249.60 Anchorage AK 99515 CAN

02-Sep-2014 Date Jeff Jessamine

Page 12 of 26 District of: Alberta Division No. 01 - Edmonton Court No. 24-1906774 Estate No. 24-1906774 FORM 78 -- Continued

List "A" Unsecured Creditors

Sprague-Rosser Contracting Co. Ltd.

No. Name of creditor Address Unsecured claim Balance of claim Total claim 265 OHS MEDICO MOBILE 3462-78 Avenue 1,097.25 0.00 1,097.25 Edmonton AB T6B 2X9 CAN 266 OIL CITY EXPRESS P.O. Box 5103 134.28 0.00 134.28 Fort Macmurray AB T9H 3G2 CAN 267 Onics Services 1626 Spadina Drive 212.06 0.00 212.06 Moose Jaw SK S6K 1B1 CAN 268 Oracle Canada ULC P.O.Box 4598 STN A 962.14 0.00 962.14 Toronto ON M5W 4Y3 CAN 269 P. Co Incorporated #21149, 584 Riverbend Square 58,833.87 0.00 58,833.87 Edmonton AB T6R 2V4 CAN 270 P.R. Investments Inc. 1547 Anson Road 989.00 0.00 989.00 Regina SK S4P0E1 CAN 271 Pacific Federation Equity Group 505, 10179-105 Street 0.00 18,304,518.18 18,304,518.18 Edmonton AB T5J 3N1 CAN 272 Paladin Security #201, 3001Wayburne Drive 7,796.26 0.00 7,796.26 Burnaby BC V5G 4W3 CAN 273 Paramount Parts (SK) Inc. 2117 Faithful Ave. 281.40 0.00 281.40 Saskatoon SK S7K 1T3 CAN 274 Park Paving 4025 101St NW 250.00 0.00 250.00 Edmonton AB CAN 275 Taxation County 53109A Hwy 779 621.58 0.00 621.58 Parkland County AB T7Z 1R1 CAN 276 P-CANN 90 9853-33 Ave 9,886.22 0.00 9,886.22 Edmonton AB T6N 1B6 CAN 277 PCL Construction Management Inc. BLDG 4, 5400 99 Street 385,051.00 0.00 385,051.00 Edmonton AB T6E 3P4 CAN 278 Peter Robertson Gallery 12304 Jasper Avenue 4,777.02 0.00 4,777.02 Edmonton AB T5N 3K5 CAN 279 Petro-Canada Lubricants Inc. P.O. Box 4048, Station A 5,029.56 0.00 5,029.56 Toronto ON M5W 1L6 CAN 280 Petrofield Industries P.O. Box 1799 30,923.63 0.00 30,923.63 Stettler AB T0C 2L0 CAN 281 PHILIP KUVA 502 St. Andrew Street 456.13 0.00 456.13 Port Dover ON N0A 1N0 CAN 282 PHILL & SONS TRUCKING 15320-123 Avenue 13,655.25 0.00 13,655.25 Edmonton AB T5V 1K8 CAN 283 Phoenix Fence Inc. 12816 - 156 Street 17,655.61 0.00 17,655.61 Edmonton AB T5V 1E9 CAN 284 Pioneer Truck Lines Ltd. Box 72032 Ottewell P.O. 40,997.95 0.00 40,997.95 Edmonton AB T6B 3A7 CAN 285 Pitney Bowes P.O. Box 278 510.99 0.00 510.99 Orangeville ON L9W 2Z7 CAN 286 Pitneyworks PO Box 280 675.63 0.00 675.63 Orangeville ON L9W 2Z7 CAN 287 PLATINUM GROVER INT. INC 750, 333-11TH AVE SW 43,323.00 0.00 43,323.00 Calgary AB T2R 1L9 CAN 288 Polar Mobility Research Ltd Bay 11, 4041- 74 Ave SE 177.89 0.00 177.89 Calgary AB T2C 2H9 CAN

02-Sep-2014 Date Jeff Jessamine

Page 13 of 26 District of: Alberta Division No. 01 - Edmonton Court No. 24-1906774 Estate No. 24-1906774 FORM 78 -- Continued

List "A" Unsecured Creditors

Sprague-Rosser Contracting Co. Ltd.

No. Name of creditor Address Unsecured claim Balance of claim Total claim 289 Power Equipment Centre A Division of Factory Small En 692.84 0.00 692.84 Edmonton AB T6E 0G2 CAN 290 PRE CON LTD PO Box 128 Station Main 4,234.60 0.00 4,234.60 AB T1J 3Y3 CAN 291 Premium Portable Washrooms Ltd. 510A - 47 Street E 13,980.00 0.00 13,980.00 Saskatoon SK S7K 4L3 CAN 292 Primal Tribe 10250 - 82 Street 320.25 0.00 320.25 Edmonton AB T6A 3M3 CAN 293 Proactive Consulting Services Limited 135A Henderson Drive 2,992.50 0.00 2,992.50 Regina SK S4N 5W4 CAN 294 Proforma NBT 201, 1259 - 91Street SW 10,584.37 0.00 10,584.37 Edmonton AB T6X 1E9 CAN 295 Provincial Court of Alberta Law Courts 276.00 0.00 276.00 Edmonton AB T5J 0R2 CAN 296 Provincial Court of Alberta Law Courts 103.00 0.00 103.00 Fort McMurray AB T9H 4W3 CAN 297 Pure Water Connection 10739-180 Street 122.90 0.00 122.90 Edmonton AB T5S 1G6 CAN 298 Purolator Courier Ltd PO Box 1100 4,140.98 0.00 4,140.98 Etobicoke ON M9C 5K2 CAN 299 R. Ex. Contracting Ltd. PO Box 5057 127,206.08 0.00 127,206.08 Fort McMurray AB T9H 3G2 CAN 300 Rainbow Petroleum Distributors 402 51Street E 609.52 0.00 609.52 Saskatoon SK S7K 7L1 CAN 301 Raydon (Cat the Rental Store) Unit 300, 11634-142 Street 235,058.00 0.00 235,058.00 Edmonton AB T5M 1V4 CAN 302 Raymond James 2300, 10060 Jasper Ave. 6,138.42 0.00 6,138.42 Edmonton AB T5J 3R8 CAN 303 RBC Dominion Securities 2400, 10235 - 101Street 2,769.22 0.00 2,769.22 Edmonton AB T5J 2K8 CAN 304 RBC Royal Bank Credit Card Payment Centre 396,460.23 0.00 396,460.23 Toronto ON M5W 2E6 CAN 305 Receiver General 875 Heron Road 123,491.99 0.00 123,491.99 Ottawa ON K1A 1B1 CAN 306 Red Associates Engineering Ltd. 4030 - 78 Ave 989.10 0.00 989.10 Edmonton AB T6B 3M8 CAN 307 Redback Decals 6504-75 Street 5,023.20 0.00 5,023.20 Edmonton AB T6E 6E4 CAN 308 Redhead Equipment Box 32098, Highway #1 East 41,227.73 0.00 41,227.73 Regina SK S4N 7L2 CAN 309 Regional Municipality of Wood Buffalo 9909 Franklin Avenue 500.00 0.00 500.00 Fort McMurray AB T9H 2K4 CAN 310 Rent-It Store 633-45 Street East 501.68 0.00 501.68 Saskatoon SK S7K 0W4 CAN 311 RFS Canada PO BOX 7446, Station A 14,679.08 0.00 14,679.08 Toronto ON M5W 3C1 CAN 312 Ricoh Canada Inc 300-5520 Explorer Drive 4,980.59 0.00 4,980.59 Mississauga ON L4W 5L1 CAN

02-Sep-2014 Date Jeff Jessamine

Page 14 of 26 District of: Alberta Division No. 01 - Edmonton Court No. 24-1906774 Estate No. 24-1906774 FORM 78 -- Continued

List "A" Unsecured Creditors

Sprague-Rosser Contracting Co. Ltd.

No. Name of creditor Address Unsecured claim Balance of claim Total claim 313 Riley's Reproductions & Printing Ltd. 4363 99 Street NW 831.31 0.00 831.31 Edmonton AB T6E 5E4 CAN 314 ROLLING MIX CONCRETE 22235 115 Ave NW 6,174.01 0.00 6,174.01 Edmonton AB T5S 2N6 CAN 315 Royal Bank of Canada 20 King Street West 0.00 15,143,002.94 15,143,002.94 Toronto ON M5H 1C4 CAN 316 Royal Rubber Stamp 10633 - 109 Street 479.97 0.00 479.97 Edmonton AB T5H 3B5 CAN 317 Rulam Contracting Ltd. 16627-114 Avenue 3,148.89 0.00 3,148.89 Edmonton AB T5M 3P9 CAN 318 Ruskin Construction Ltd. PO Box 1050, 2011PG Pulpmill Road 108,683.42 0.00 108,683.42 Prince George BC V2L 4V2 CAN 319 Rydal Construction Ltd. 4308-45 Avenue 87,591.63 0.00 87,591.63 Leduc AB T9E 5V2 CAN 320 S & R Gill Carrier Transport Ltd. 25020-50 Street 421,312.67 0.00 421,312.67 Edmonton AB T5E5S7 CAN 321 Safety Coordination Services 7633 50 Street, 2nd Floor, Meridian Place 2,264.85 0.00 2,264.85 Edmonton AB T6N1C8 CAN 322 Safety-Kleen Canada Inc. PO Box 15221Station A 1,695.87 0.00 1,695.87 Toronto ON M5W 1C1 CAN 323 Sandale Utility Products Inc. 9439 - 34 Street 5,613.01 0.00 5,613.01 Edmonton AB T6B 2X6 CAN 324 Saskatchewan Finance 2350 Albert Street 27,591.05 0.00 27,591.05 Regina SK S4P 4A6 CAN 325 Saskatchewan Heavy Construction Assn. 1939 Elphinstone Street 5,612.25 0.00 5,612.25 Regina SK S4T 3N3 CAN 326 Saskatchewan WCB 200 - 1881Scarth Street 19,335.00 0.00 19,335.00 Regina SK S4P 4L1 CAN 327 Saskatoon Inn & Conference Centre 2002 AIRPORT DRIVE 1,284.40 0.00 1,284.40 Saskatoon SK S7L 6M4 CAN 328 SaskTel 210-103rd Street East 6,969.14 0.00 6,969.14 Saskatoon SK S7N 1Y7 CAN 329 Second Chance - CPR & First Aid 103, 11710 Kingsway Ave 1,350.00 0.00 1,350.00 Edmonton AB T5G 0X5 CAN 330 Select Equipment Rentals 4 Riel Drive 13,845.94 0.00 13,845.94 St. Albert AB T8N 3Z7 CAN 331 SGI Auto Fund 2260-11th Avenue 2,029.08 0.00 2,029.08 Regina SK S4P 2N7 CAN 332 Shaw Cablesystems G.P. PO BOX 2468 Stn Main 47,435.85 0.00 47,435.85 Calgary AB T2P 4Y2 CAN 333 Signs R Us 102 Burton Place 2,887.50 0.00 2,887.50 Fort McMurray AB T9K 1W4 CAN 334 SIMTEC POWER Box 1424 686.70 0.00 686.70 Outlook SK S0L 2N0 CAN 335 Slider Transport and Towing 1706 Francis St. 6,326.25 0.00 6,326.25 Regina SK S4N 6H1 CAN 336 Smart-Way Disposal Ltd. 4140 - 76th Avenue 750.13 0.00 750.13 Edmonton AB T6B 2P1 CAN

02-Sep-2014 Date Jeff Jessamine

Page 15 of 26 District of: Alberta Division No. 01 - Edmonton Court No. 24-1906774 Estate No. 24-1906774 FORM 78 -- Continued

List "A" Unsecured Creditors

Sprague-Rosser Contracting Co. Ltd.

No. Name of creditor Address Unsecured claim Balance of claim Total claim 337 SNS Technologists 2400, 10004-104 Ave 220.50 0.00 220.50 Edmonton AB T5J 0K1 CAN 338 Souris Staffing Services Inc. #401- 9218 Ellerslie Road SW 241,449.28 0.00 241,449.28 Edmonton AB T6X 0K6 CAN 339 Spectrum Safety Services 103, 11710 Kingsways Ave 3,940.00 0.00 3,940.00 Edmonton AB T5G 0X5 CAN 340 Sprague-Rosser Logistics Inc. 201 1259 - 91Street SW 250.00 0.00 250.00 Edmonton AB T6X 1E9 CAN 341 Sprague-Rosser Resources Inc. 201 1259 - 91Street SW 250.00 0.00 250.00 Edmonton AB T6X 1E9 CAN 342 Spreague-Rosser Leasing Inc. 201 1259 - 91Street SW 250.00 0.00 250.00 Edmonton AB T6X 1E9 CAN 343 Spruceland Lumber PO Box 5652 5,470.06 0.00 5,470.06 Fort McMurray AB T9H 3G6 CAN 344 SQUARE ONE PAVING 56 24185-106B Avenue 1,860.00 0.00 1,860.00 Maple Ridge BC V2W 0C5 CAN 345 SRC CONSTRUCTION LTD PO BOX 5350 ELLERSLIE 1,271,439.92 0.00 1,271,439.92 Edmonton AB T6X 1E9 CAN 346 Stowell Pumps 5415 - 99 Street 1,758.75 0.00 1,758.75 Edmonton AB T6E 3N8 CAN 347 Strongco Equipment 120A-26230 TWP RD 531A, 123.41 0.00 123.41 HWY 6 AND YELLOWHEAD HIGHWAY Edmonton AB T7X 5A5 CAN 348 Summit c/o CMP Automotive Ltd. Partnership 1313 - 36 Street NE 3,869.72 0.00 3,869.72 Calgary AB T2A 6P9 CAN 349 Suncor Energy Products Partnership P.O. Box 4038, Station A 20,740.02 0.00 20,740.02 Toronto ON M5W 1S5 CAN 350 Superior Lumber 7040 - 71Street 94.19 0.00 94.19 Edmonton AB T6B 2M4 CAN 351 SUPERIOR PROPANE 295 MacAlpine Cres 1,138.02 0.00 1,138.02 Fort McMurray AB T9H 4Y4 CAN 352 Sure Shot Hotshot & Pilot Services 9728 - 54 Avenue NW 299.25 0.00 299.25 Edmonton AB T6E 0A9 CAN 353 Surface Flow Control Ltd. 54313 RR 260 5,000.36 0.00 5,000.36 AB T8T 0W1 CAN 354 Swag Transport Inc. 50 Aspen Heights 3,226.13 0.00 3,226.13 Sherwood Park AB T8B 1H8 CAN 355 SWAT CONSULTING 274 Maple Grove Cres 28,270.31 0.00 28,270.31 Strathmore AB T1P 1G3 CAN 356 TEKNIQUE AUTO 103-7611Sparrow Drive 556.50 0.00 556.50 Leduc AB T6X 1E9 CAN 357 Telus Claims Management 21A - 10020 - 100 Street NW 6,480.56 0.00 6,480.56 Edmonton AB T5J 0N5 CAN 358 Terra Firma Sales and Rental 18104 111Avenue 30,974.23 0.00 30,974.23 Edmonton AB T5S 2R1 CAN 359 Terracon Geotechnique Ltd. 800, 734 - 7 Avenue SW 2,807.70 0.00 2,807.70 Calgary AB T2P 3P8 CAN 360 Terrina Interiors Ltd. P.O. Box 53030, Glenora Post Office 1,123.50 0.00 1,123.50 Edmonton AB T5N 4A8 CAN

02-Sep-2014 Date Jeff Jessamine

Page 16 of 26 District of: Alberta Division No. 01 - Edmonton Court No. 24-1906774 Estate No. 24-1906774 FORM 78 -- Continued

List "A" Unsecured Creditors

Sprague-Rosser Contracting Co. Ltd.

No. Name of creditor Address Unsecured claim Balance of claim Total claim 361 Tervita Waste Management P.O. Box 93 189,831.12 0.00 189,831.12 Weyburn SK S4H 2J9 CAN 362 The Driving Force Inc. 2910 Idylwyld Drive North 56,263.76 0.00 56,263.76 Saskatoon SK S7L 5Y6 CAN 363 The Driving Force Inc. 11025-184 Street 39,059.62 0.00 39,059.62 Edmonton AB T5S 0A6 CAN 364 The Wireless Age 1401Broad St. 36,422.80 0.00 36,422.80 Regina SK S4R 1Y8 CAN 365 Thomson Landscape & Maintenance Inc. 4102 - 44 AVE,PO BOX 1799 52,561.00 0.00 52,561.00 Stettler AB CAN 366 Thurber Engineering Ltd. Suite 200, 9836-51Avenue 10,931.28 0.00 10,931.28 Edmonton AB T6E 6A5 CAN 367 TORNADO HYDROVACS 4102 - 44 AVE, PO BOX 1799 856.81 0.00 856.81 Stettler AB CAN 368 Traction Heavy Duty UAP #963, 6895 Menway Court 1.67 0.00 1.67 Mississauga ON L5S 1W2 CAN 369 Trinity Safety & Training Bay H, 2301Millar Ave. 4,746.00 0.00 4,746.00 Saskatoon SK S7K 2Y1 CAN 370 Triple Random Inc. 1101-6th Street 9,870.00 0.00 9,870.00 Nisku AB T9E 7N7 CAN 371 Tristar Hydovacs Ltd. 148A McMillan Road 9,382.26 0.00 9,382.26 Fort McMurray AB T9H 5L4 CAN 372 TRITON TRANSPORT LTD. 44137 Progress Way 52,526.25 0.00 52,526.25 Chilliwack BC R3C 2X4 CAN 373 True Grit Sand & Gravel Ltd. P.O. Box 6248 17,557.31 0.00 17,557.31 Fort McMurray AB T9H 4W1 CAN 374 TS&M Supply Box 28, 314 Kensington Ave 681.76 0.00 681.76 Estevan SK S4A 2A2 CAN 375 TTS TRUCKING 1308-69 Street 6,048.00 0.00 6,048.00 Edmonton AB T6X 1L3 CAN 376 Tuc's Contracting Ltd. P.O. Box 5570 3,456.18 0.00 3,456.18 Fort McMurray AB T9H 3G5 CAN 377 TWO SOLDIERS MECHANICAL INC. 13 - 26313 TWP RD 531A 578.81 0.00 578.81 Acheson AB T7X 5A3 CAN 378 TwoBro Equipment Services LTD 121 52514 Rge Rd 223 71,335.49 0.00 71,335.49 Sherwood Park AB T8A 4R2 CAN 379 UniFirst Canada Ltd. 3691- 98 Street 2,497.61 0.00 2,497.61 Edmonton AB T6E 5N2 CAN 380 Unirope Ltd. 3070 Universal Drive 4,461.71 0.00 4,461.71 Mississauga ON L4X 2C8 CAN 381 United Rentals Credit Office 632 C/O V7406, PO Box Station 165,543.21 0.00 165,543.21 Terminal Vancouver BC V6B 4E2 CAN 382 Urban Video 130 Highwood Drive 4,186.88 0.00 4,186.88 Devon AB T9G 1X1 CAN 383 Vamp Oilfield Services Inc. 1047 Henry Street 4,911.38 0.00 4,911.38 Moosejaw SK S6H 3H3 CAN 384 Venture Publishing Inc. 10259 - 105th Street 992.25 0.00 992.25 Edmonton AB T5J 1E3 CAN

02-Sep-2014 Date Jeff Jessamine

Page 17 of 26 District of: Alberta Division No. 01 - Edmonton Court No. 24-1906774 Estate No. 24-1906774 FORM 78 -- Continued

List "A" Unsecured Creditors

Sprague-Rosser Contracting Co. Ltd.

No. Name of creditor Address Unsecured claim Balance of claim Total claim 385 Volvo Rents 10721- 214 Street NW 21,283.49 0.00 21,283.49 Edmonton AB T5S 2A3 CAN 386 Wajax Equipment #30, 26313 TWP Road 531A 2,583.63 0.00 2,583.63 Acheson AB T7X 5A3 CAN 387 Ward's Hydraulic Services Ltd. #1 - 224 Cayer St. 1,712.06 0.00 1,712.06 Coquitlam BC V3K 5B1 CAN 388 WCB Alberta PO Box 2542 Stn M 14,869.02 0.00 14,869.02 Calgary AB T2P 5E7 CAN 389 Western Construction Products - Edmonton 12844 - 149 Street Northwest 79,819.89 0.00 79,819.89 Edmonton AB T5V 1A4 CAN 390 Wilco Contractors Northwest Inc. 13540 - 156 Street 97,607.70 0.00 97,607.70 Edmonton AB T5V1L3 CAN 391 WILLIAMS SCOTSMAN PO Box 9100, Postal Station F 13,492.90 0.00 13,492.90 Toronto ON M4Y 3A5 CAN 392 Wil-Tech Industries Ltd. P.O. Box 1147 685.82 0.00 685.82 Estevan SK S4A 2H7 CAN 393 Windsor Electrical Services Ltd. 160 Broadway Blvd. 303.70 0.00 303.70 Sherwood Park AB T8H 2A3 CAN 394 Wireless City 5912 - 104 Street 6,145.05 0.00 6,145.05 Edmonton AB T6H 2K3 CAN 395 Wolseley Mechanical Group PO Box 1477 STN T 2,074,979.57 0.00 2,074,979.57 Calgary AB T2H 2H7 CAN 396 Workopolis 720 King Street West, 10th Floor 2,198.70 0.00 2,198.70 Toronto ON M5V 2T3 CAN 397 WPS SHERWOOD PARK Box 79053 60.00 0.00 60.00 Sherwood Park AB T8A 5S3 CAN 398 WPS Sherwood Park Ltd. 113, 131Portage Close 726.85 0.00 726.85 Sherwood Park ab T8H 2R5 CAN 399 Xplornet Communications Inc. 300 Lockhart Mill Rd, PO Box 9060 1,307.18 0.00 1,307.18 Woodstock on E7M 6B5 CAN 400 Yellow Tractor Works Inc. PO Box 3490, Postal Stn. A 71.92 0.00 71.92 Toronto ON M5W 4C4 CAN 401 Zee Medical Canada Corp. C/O C 3005, PO Box 2572 STN M 1,876.23 0.00 1,876.23 Calgary AB T2P 3L4 CAN 402 Zender Ford 99 Golden Spike Road 10,238.40 0.00 10,238.40 Spruce Grove AB T7X 2Y3 CAN Total: 26,397,886.51 37,748,521.12 64,146,407.63

02-Sep-2014 Date Jeff Jessamine

Page 18 of 26 District of: Alberta Division No. 01 - Edmonton Court No. 24-1906774 Estate No. 24-1906774 FORM 78 -- Continued

List "B" Secured Creditors

Sprague-Rosser Contracting Co. Ltd.

Estimated Estimated Amount of Balance of No. Name of creditor Address claim Particulars of security When given value of surplus from security security claim

1 Business Development Bank 10665 Jasper Avenue, 4,301,000.00 Debts Due - Business - 0.00 4,301,000.00 Suite 200 Accounts Receivable - many Edmonton AB T5J 3S9 are disputed and value CAN unknown Debts Due - Business - 0.00 Unbilled WIP Real Property or Immovable - 0.00 Land - Edmonton - 104 69th Ave NW Taxes - Pre - Federal - 2014 0.00

2 Canadian Western Bank 5407 Discovery Way 456,155.61 Motor Vehicles - Other 456,155.61 Leduc AB T9E8N4 CAN

3 CIT Financial 5035 South Service Rd 52,425.00 Business Assets - Machinery 52,425.00 Burlington ON L7R4C8 - Other CAN

4 DELL Financial PO Box 8751Station A 9,025.00 Business Assets - Machinery 9,025.00 Toronto - Other Toronto ON M5W3C2 CAN

5 Derrick Dodge 6211 104 St NW 49,982.00 Motor Vehicles - Other 49,982.00 Edmonton AB T6H 2K8 CAN

6 John Deer 1001Champlain Avenue 29,422.00 Business Assets - Machinery 29,422.00 Suite 401 - Other Burlington ON L7L5Z4 CAN

7 Komatsu Finance 1701Golf Road Suite 300 91,284.00 Business Assets - Machinery 91,284.00 Rolling Meadows IL - Other 60008-5049 CAN

8 Lonestar Sylvan Inc. P.O. Box 1026 RR 1 Business Assets - Machinery 0.00 Silvan Lake AB T4S 1X6 - Other CAN

9 National Leasing 1525 Buffalo Place 26,719.00 Business Assets - Machinery 26,719.00 Winnipeg MB R3T 1L9 - Other CAN

02-Sep-2014 Date Jeff Jessamine

Page 19 of 26 District of: Alberta Division No. 01 - Edmonton Court No. 24-1906774 Estate No. 24-1906774 FORM 78 -- Continued

List "B" Secured Creditors

Sprague-Rosser Contracting Co. Ltd.

Estimated Estimated Amount of Balance of No. Name of creditor Address claim Particulars of security When given value of surplus from security security claim

10 Pacific Federation Equity Group 505, 10179-105 Street 22,309,505.57 Debts Due - Business - 0.00 18,304,518.18 Edmonton AB T5J 3N1 Accounts Receivable - many CAN are disputed and value unknown Debts Due - Business - 0.00 Unbilled WIP Motor Vehicles - Other 2,084,862.39 Real Property or Immovable - 0.00 Land - Edmonton - 104 69th Ave NW Business Assets - Machinery 1,920,125.00 - Other

11 Royal Bank of Canada 20 King Street West 19,094,003.94 Debts Due - Business - 1.00 15,143,002.94 Toronto ON M5H 1C4 Accounts Receivable - many CAN are disputed and value unknown Debts Due - Business - 0.00 Unbilled WIP Real Property or Immovable - 2,400,000.00 Land - Edmonton - 104 69th Ave NW Taxes - Pre - Federal - 2014 1,551,000.00

Total: 46,419,522.12 8,671,001.00 0.00 37,748,521.12

02-Sep-2014 Date Jeff Jessamine

Page 20 of 26 District of: Alberta Division No. 01 - Edmonton Court No. 24-1906774 Estate No. 24-1906774 FORM 78 -- Continued

List "C" Preferred Creditors for Wages, Rent, etc.

Sprague-Rosser Contracting Co. Ltd.

Period during Amount of Amount Difference No. Name of creditor Address and occupation Nature of claim which claim claim payable in full ranking for accrued dividend

1 Government of Canada -WEPP PO Box 2517 - 120,000.00 0.00 120,000.00 London ON N6A 4G9 CAN

Total: 120,000.00 0.00 120,000.00

02-Sep-2014 Date Jeff Jessamine

Page 21 of 26 District of: Alberta Division No. 01 - Edmonton Court No. 24-1906774 Estate No. 24-1906774 FORM 78 -- Continued

List "D" Contingent or Other Liabilities

Sprague-Rosser Contracting Co. Ltd.

Name of creditor Address Amount of Amount Date when liability No. or claimant and occupation liability or claim expected to incurred Nature of liability rank for dividend Total: 0.00 0.00

02-Sep-2014 Date Jeff Jessamine

Page 22 of 26 District of: Alberta Division No. 01 - Edmonton Court No. 24-1906774 Estate No. 24-1906774 FORM 78 -- Continued

List "E" Debts Due to the Bankrupt Sprague-Rosser Contracting Co. Ltd.

No. Name of debtor Address and Nature of debt Amount of debt Folio of ledgers or When Estimated to Particulars of any occupation (good, doubtful, other book where contracted produce securities held for bad) particulars to be found debt

1 Accounts Receivable - many 26229 Township Road Business 0.00 01-Jan-2014 1.00 RBC are disputed and value 531A 65,514,000.00 unknown Edmonton AB T7X 5A4 4,526,000.00 2 Unbilled WIP 26229 Township Road Business 0.00 01-Jan-2014 0.00 RBC Edmonton AB T7X 5A4 2,111,000.00 0.00 0.00 Total: 67,625,000.00 1.00 4,526,000.00

02-Sep-2014 Date Jeff Jessamine

Page 23 of 26 District of: Alberta Division No. 01 - Edmonton Court No. 24-1906774 Estate No. 24-1906774 FORM 78 -- Continued

List "F"

Bills of Exchange, Promissory Notes, Lien Notes, Chattel Mortgages, etc., Available as Assets

Sprague-Rosser Contracting Co. Ltd.

Name of all promissory, Particulars of any property No. Amount of bill Estimated to held as security for acceptors, endorsers, Address Occupation or note, etc. Date when due produce mortgagors, and guarantors payment of bill or note, etc.

Total: 0.00 0.00

02-Sep-2014 Date Jeff Jessamine

Page 24 of 26 District of: Alberta Division No. 01 - Edmonton Court No. 24-1906774 Estate No. 24-1906774 FORM 78 -- Continued

List "G" Real Property or Immovables Owned by Bankrupt Sprague-Rosser Contracting Co. Ltd.

Description of property Nature of In whose name Total value Particulars of mortgages, bankrupt interest does title stand hypothecs, or other encumbrances Equity or surplus (name, address, amount)

Land - Edmonton - 104 69th Ave NW - Sole OwnershipSprague-Rosser 2,400,000.00 Royal Bank of Canada 0.00 Land Contracting Co. Ltd. 20 King Street West Toronto ON M5H 1C4 CAN 19,094,003.94 Business Development Bank 10665 Jasper Avenue, Suite 200 Edmonton AB T5J 3S9 CAN 4,301,000.00 Pacific Federation Equity Group 505, 10179-105 Street Edmonton AB T5J 3N1 CAN 22,309,505.57

Total: 2,400,000.00 0.00

02-Sep-2014 Date Jeff Jessamine

Page 25 of 26 District of: Alberta Division No. 01 - Edmonton Court No. 24-1906774 Estate No. 24-1906774 FORM 78 -- Concluded

List "H" Property Sprague-Rosser Contracting Co. Ltd. FULL STATEMENT OF PROPERTY

Nature of property Location Details of property Original cost Estimated to produce (a) Stock-in-trade 0.00 0.00

(b) Trade fixtures, etc. 0.00 0.00

(c) Cash in financial institutions 0.00 0.00

(d) Cash on hand 0.00 0.00

(e) Livestock 0.00 0.00

(f) Machinery, equipment and plant Various Other 0.00 2,129,000.00

(g) Furniture 0.00 0.00

(h) Life insurance policies, RRSPs, etc. 0.00 0.00

(i) Securities 0.00 0.00

(j) Interests under wills, etc. 0.00 0.00

(k) Vehicles Other 0.00 2,591,000.00

(l) Taxes Pre - Federal - 2014 1,551,000.00 1,551,000.00

(m) Other 0.00 0.00

Total: 6,271,000.00

02-Sep-2014 Date Jeff Jessamine

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