Court File No.: CV 12-9896-OOCL

ONTARIO SUPERIOR COURT OF JUSTICE COMMERCIAL LIST

BONNIE CUMMINGS IN HER CAPACITY AS ESTATE EXECUTRIX OF THE ESTATE OF THE LATE JOHN CUMMINGS

Applicant

-and-

PEOPLEDGE HR SERVICES INC., WINSTON PARK FINANCIAL SERVICES LTD., CMC FRASER LTD., 1624452 ONTARIO LIMITED

Respondents

MOTION RECORD (returnable February 16, 2016)

(Volume 2 of 2)

February 10, 2016 CASSELS BROOK & BLACKWELL LLP 2100 Scotia Plaza 40 King Street West Toronto, ON MSH 3C2

Joseph J. Bellissimo LSUC #46555IZ Tel: 416.860.6572 Fax: 416.642.7150 [email protected]

Lawyers for BDO Canada Limited, in its capacity as Receiver of the Respondent Companies

TO: THE ATTACHED SERVICE LIST

Legal*22117444.1 SERVICE LIST (Updated as at February 9, 2016)

CASSELS BROCK & BLACKWELL LLP Joseph Bellissimo Tel: 416.860.6572 2100 Scotia Plaza Fax: 416.642.7150 40 King Street West [email protected] Toronto, ON MSH 2C1

Lawyersfor the Receiver BDD Canada Limited

STEPHEN WALTERS PROFESSIONAL Stephen Walters Tel: 905.826.0651 CORPORATION Fax: 905.826.3001 6509B Mississauga Road [email protected] Mississauga, ON LSN lA6

SPEIGEL NICHOLS FOX LLP Jeffrey Tighe Tel: 905.366.9700 30 Eglinton Avenue West, Suite 400 Fax: 905.366.9707 M1sslssauga, Ontario LSR 3E7 [email protected]

Lawyersfor Bonnie Cummings

BONNIE CUNNINGS [email protected]

MARK KING Mark King [email protected]

MURRELL HEALTH SERVICES iNC. Dr. Frederick [email protected] Murrell

CANADA REVENUE AGENCY Brian Clements Tel: 905.572.4426 Hamilton Tax Services Office Fax: 905.570.8248 P. ~. BOX 222 [email protected] 55 Bay Street North Hamilton, ON L8N 3E1

DEPARTMENT OF JiJSTICE CANAllA Kevin Dias Tel: 416.973.6373 130 King Street West Fax: 416.973.0810 Toronto, ON MSX 1K6 [email protected]

HER MAJESTY THE QUEEN IN RIGHT [email protected] OF THE PROVINCE OF ONTARIO AS REPRESENTED BY THE MINISTER OF FINANCE Revenue Collections Branch, Insolvency Unit PO Box 620 33 King Street West,6 Floor Oshawa, ON L1H 8H5

OFFICE OF THE SUPERINTENDENT Stefan Miskovsky Tel: 1 (877) 376.9902 OF BANKRUPTCY CANADA (toll free) Federal Building [email protected] 55 Bay Street North, 9"t Floor

Legal`22063334.1 -2-

Hamilton, ON L8R 3P7

DELL FINANCIAL SERVICES CANADA Sharissa Ellyn Tel: 416.758.2289 LIMITED Senior Legal Counsel sharissa ellyn a dell.com 155 Gordon Baker Road, Suite 501 North York, ON M2H 3N5

CHAITONS LLP George Tel: 416.218.1141 5000 Yonge Street, 10th Floor, Toronto, Benchetrit Fax: 416.218.1841 Cariada, M2N 7E9 [email protected]

Lawyersfor Bank ofMontreal

BANK OF MONTREAL .JOIlri QU1gIey ,[email protected]

MCCARTHY TETRAULT Alain N. Tardif Tel: 514.397.4274 Bureau 2500 Fax: 514.875.6246 1000 rue De La Gauchetiere QUEST atard~t'~,~,00a~thy.ca Montreal, QC H3B OA2

Lawyersfog FiftyOne

THORNTON GROUT FINNIGAN D. J. Miller Tel: 416.304.0559 lU0 Wellington Street West, Suite 3200 Fax: 416.304.1313 P.O. Box 329 djmilter@tgt'.ca Toronto, ON MSK 1

LawyeNsfor Activpay~~oll

BLAKE,CASSELS & GRAYDON LLP Steven Weisz Tel: 416.863.2616 199 Bay Street Fax: 416.863.2653 Suite 4000, Commerce Court West [email protected] Toronto ON MSL lA9 Matthew Kanter Tel: 416.863.5825 Lawyersfor Labatt Breweries ofCanada LLP [email protected]

LABATT BREWERIES OF CANADA Clare Smith clare.smith cr labatt.com LLP

DALE & LESSMANN LLP Garth Dingwall Tel: 416.369.7881 l 81 University Avenue, Suite 2100, Toronto, Fax: 416.863.1009 Ontario, Canada MSH 3M7 [email protected]

Lawyers or Fronius Canada Ltd

Legal'22063334.1 -3-

MCCARTHY TETRAULT LLP Geoff R. Hall Tel: 416.601.7856 Toronto Dominion Bank Tower, Suite 5300 Fax: 416.868.0673 Toronto ON MSK lE6 ghall n mccarthy.ca

Lawyersfor PMC-Sierra Ltd. and PMC-Sierra US Inc.

HOUSING SERVICES CORPORATION Howie Wong Tel: 416.594.9325 ext. 252 390 Bay Street, Suite 710 General Counsel Toronto, ON MSH 2Y2 hwong~hscorp.ca

BLAKE,CASSELS & GRAYDON LLP Pamela Huff Tel: 416.863.2958 199 Bay Street Fax: 416.863.2653 Suite 4000, Commerce Court West [email protected]_ Toronto ON MSL lA9

Lawyersfor Celergo LLC

GREEN GERMANN SAKRAN Karmel Sakran Tel: 905.639.1222 411 Guelph Line, [email protected] Burlington ON L7R 3Y3

Lawyersfor At~^idge Transportation

MCLEAN & KERR LLP G.F. Camelino Tel: 416-369-6621 Barristers and Solicitors Fax: 416-366-8571 130 Adelaide Street West, Sulte 2800 [email protected] Toronto, ON MSH 3P5

Lawyersfor Burloak No. 1 Investment Limited Partnership

Burloak No. 1 Investment Limited [email protected] Partnership

CARLYLE &PETERSON LAWYERS Laird French Tel: 519.432.0632 LLP Fax: 519.432.0634 216-700 Richmond Street ([email protected] London, ON N6A SC7

Lawyersfor Dasco Data Products Limited

MCLENNAN ROSS LLP Uavici Riding Tel: 780.482.9200 600 West Chambers Fax: 780.482.9100 12220 Stony Plain Road [email protected] Edmonton, AB TSN 3Y4

Legal`22063334.1 -4 -

Lawyersfor The Hamlet ofCambridge Bay

MIDDLEBROOK HOLDINGS INC. Doug Tel: 416.407.4557 5 Classic Drive Middlebrook Fax: 1.888.310.4923 Brampton, ON L6Y SG9 [email protected]

ROBARTS GRAPHIC INC. Tim Roberts Tel: 905.678.0110 7765 Tranmere Drive, Suite 2 Fax: 906.678.9236 Mississauga, ON LSS 1V5 [email protected]

DATALOGIC SOLUTIONS LTD. Sophie Tel: 44.203.327.0460 16-20 Morden Road, 2"d Floor Duckworth [email protected] South Wimbleton London S W 19 3BN England United Kingdom

HIGH LINE CORPORATION Jackie Johnstone Tel: 905.940.8777 145 Renfrew Drive, Suite 210 Fax: 905.940.8770 Markham, ON L3R 9R6 [email protected]

BLUEPOINT VALUATIONS INC. Brad Borkwood Tel: 905.315.6844 4145 North Service Road, Suite 200 Fax: 1.866.387.0286 Burlington, ON L7Z 6A3 [email protected]

GRAND &TOY LTD. Nazeen Daya Tel: 416.401.6355 200 Aviva Park Drive Fax: 905.264.7475 Vaughan, ON L4L 9C7 [email protected]

BLUE-PENCIL INFORMATION Dragica Medeiros Tel: 905.847.2583 x 225 SECURITY Fax: 905.847.7431 761 Redwood Square [email protected] Oakville, ON L6L 6R6

J3C WERX Julie Chagger Tel: 905.997.7345/416.648.4360 6371 Chapman Court [email protected] Mississauga, ON LSV 1J2

TEMPEST GLOBAL TELECOM Val Turner Tel: 905.332.3863 3228 South Service Road, Suite 106 [email protected] Burlington, ON L7N 3H8

PUROLATOR INC. Ortie Nesci Tel: 1866.313.5347 ext. 64742 5995 Avebury Road, 3rd Floor [email protected] Mississauga, ON LSR 3T8

Legal"22063334.1 -5 -

NORTEK SOLUTIONS INC. Linda Woolley Tel: 905.852.3843 9 Oakview Place Fax: 1.800.671.3843 Uxbridge, ON L9P 1R4 [email protected]

MICHAEL BARRY Michael Barry Tel: 905.690.0256 24 Brookhurst Crescent mlbarry~sympatico.ca Waterdown, ON LOR 2H3

JAGGU SAH [email protected]

BORDEN LADNER GERVAIS LLP Cheryl Woodin Tel: 416.367.6270 Scotia Plaza Fax: 416.361.7336 40 King Street West [email protected] Toronto, ON MSH 3Y4

Lawyersfor Berkley Canada Inc.

Together with former Customers of Peopledge HR Services Inc. having filed Eligible Claims

Legal"22063334.1 Legal"22111727.1 Cow~t File No.: CV 12-9896-OOCL

ONTARIO SUPERIOR COURT OF JUSTICE COMMERCIAL LIST

BONNIE CUMMINGS IN HER CAPACITY AS ESTATE EXECUTRIX OF THE ESTATE OF THE LATE JOHN CUMMINGS Applicant

-and-

PEOPLEDGE HR SERVICES INC., WINSTON PARK FINANCIAL SERVICES LTD., CMC FRASER LTD., 1624452 ONTARIO LIMITED

Respondents

MOTION RECORD (returnable February 16, 2016)

(Volumew~ of 2)

INDEX Tab Document Page X10.

1. Notice of Motion 1-4

A. Draft Form of Order 5-12

2. Receiver's Sixth Report dated February 10, 2016 13-47

A. Order of the Honourable Mr. Justice Newbould dated October 48-63 29, 2012 B. Second Report to the Court dated December 3, 2012 (without 64-103 the Appendices thereto) C. Order of the Honourable Mr. Justice Campbell dated 104-107 December 10, 2012 D. Third Report to the Court dated February 15, 2013 (without 108-116 the Appendices thereto) E. Fourth Report to the Court dated April 5, 2013 together with 117-163 its Supplement to Fourth Report dated May 1, 2013 (without the Appendices thereto) F. Order of the Honourable Mr. Justice Newbould dated May 15, 164-179 2013 -~-

Endorsement of Mr. Justice Newbould dated May 15, 2013 180-194 Fifth Report of the Receiver dated November 3, 2014 and 195-215 Supplement to the Fifth Report of the Receiver dated December 8, 2014(without the Appendices thereto) Customer Deposit Claims Registry 216-217 J. General Claims Registry 218 K. Notice of Revision and Disallowance dated February 19, 20 l 5 219-225 issued to Dell Financial Services Canada Limited L. Letter to Canada Revenue Agency dated November 26, 2013 226 M. Summary of employee claims 228 N. Report on Phase 1 Forensic Investigation 229-299 O. Reasons for Judgment of the Honourable Mr. Justice Pattillo 300-311 dated July 3, 2015 P. Receiver's R&D Statement for the period ending February 5, 312 2016 Q• Receiver's Final Estimate of Distributions to Customers and 313 Creditors 3. Affidavit of Eugene Migus sworn February 5, 2016, with 314-383 Exhibits thereto

4. Affidavit of Marc Mercier sworn February 9, 2016, with 384-436 Exhibits thereto

5. Blackline of draft form of order against Commercial List 437-445 model Receiver Discharge Order

Legal•22075170.1 ~~ ~~

Legal"22111727.1 Court File No. CV 12-9896-OOCL

ONTARIO SUPERIOR COURT OF JUSTICE COIVIMERCIAL LIST

BONNIE CUA~IlVIINGS IN HER CAPACITY AS ESTATE EXECUTRIX OF THE ESTATE OF THE LATE JOHN CUNIIVIINGS

Applicant

PEOPLEDGE HR SERVICES INC., WINSTON PARK FINANCIAL SERVICES LTD., CMC FRASER LTD., 1624452 ONTARIO LIMITED

Respondents

NOTICE OF REVISION OR DISALLOWANCE

Name and Address of Claimant:

Dell Financial Services Canada Limited 155 Gordon Baker Road, Suite 501 Toronto ON M2H 3NS

Attention: Legal Department (Sharissa Ellyn and Caroline Kennedy)

Pursuant to the Order of the Honourable Mr. Justice Campbell dated February 22, 2013 and the Order of the Honourable Mr. Justice Newbould dated May 9, 2013, BDO Canada Limited, in its capacity as the court-appointed receiver (the "Receiver"), without security, of all of the assets, undertakings and properties of Peopledge HR Services Inc., Winston Park Financial Services Ltd., CMC Fraser Ltd., and 1624452 Ontario Limited (collectively the "Respondent Companies") hereby gives you notice that it has reviewed your Proof of Claim and has revised ~r rejected your Claim as follows:

Reference No. 83920150219

l egal'13810674. -2-

Proof of Claim Canadian US Customer General Claim as as Submitted Customer Deposit Deposit Accepted($CDN) ($CDN or $US) Claim as Claim as Accepted Accepted Secured Unsecured ($CDN) ($US)

$CDN69,312.01 $56,853.86

$CDN415.73 $0.00

Total Claim $CDN69,727.74 $56,853.86

Reason for the revision or disallowance:

A. Dell filed a proof of claim (the "Claim") for an unsecured claim of $415.73 and a secured claim of $69,312.01.

B. In or around March 2013, the Receiver advised Dell that, based on the materials filed with the Claim,(i) no supporting documentation had been provided with respect to Dell's claim for $415.73; (ii) the Receiver disagreed with how Dell calculated the amounts owing under its lease with Peopledge; and (iii) Dell's lease documentation did not create a security interest against Peopledge in favour of Dell and, subject to Dell providing evidence of a grant of security interest from Peopledge to Dell, any provable amounts owing would be deemed unsecured. No response to this request has been received.

C. The Receiver has attempted to make contact with Dell at the email addresses and telephone number provided on the Claim. However, no response has been received and it appears that the designated contacts on the Claim no longer work at Dell. Consequently, the Receiver sent letters on September 19, 2014, October 21, 2014 and January 21, 2015 to the address set out in the Claim requesting that an alternative contact from the legal department respond to the Receiver's requests regarding the Claim. No response has been received.

D. On the basis of the materials filed with the Claim, the Receiver has determined the following:

a. No particulars have been provided with respect to the unsecured claim of $415.73 and such claim is disallowed in full;

Dell has claimed the amount of $69,312.01 which is equal to the acquisition cost of the leased equipment. Pursuant to Section 14 of the lease agreement, Dell is entitled to terminate the lease and require Peopledge to pay an amount equal to the sum of (i) the present value (calculated using a discount rate of 4% per annum) of all unpaid Rental Payments to the end of the Lease Term and the Option Price as at the end of the Lease Term and (ii) all other amounts due under the lease. -3 -

Using the following, the Receiver has determined the amount payable under the lease agreement is $56,853.86.

Rental Payment: $1,992.82 Remaining Term: 30 months Option Price: $1.00 Other amounts: none claimed

Effective Monthly Rate: Monthly Rate =(l+annual rate)^(1/12)-1 Monthly Rate =(1+.04)^(1/12)-1 Monthly Rate = .003274(or .3274%)

Present Value Calculation: PV =Payment Amount* (1-(l+interest rate)^-(# of Payments /interest rate) PV = 1.992.82 * (1-(1+.003274)^-30! .003274) PV = $56,853.86

c. No evidence of the granting of a security interest by Peopledge in favour of Dell has been provided with respect to the secured claim of $69,312.01 and therefore Dell's claim as a secured creditor is disallowed and such claim is accepted as an unsecured claim (revised by the Receiver to be $56,853.86 as above).

If you do not agree with this Notice of Revision or Disallowance please take notice of the following:

1. If you intend to dispute the Notice of Revision or Disallowance, you must, on the day which is fifteen Business Days after the date of this Notice of Revision or Disallowance (being March 12, 2015) or such later date as the Receiver agrees to in writing or the Court may order, deliver a Notice of Dispute by facsimile transmission, electronic mail, courier, personal delivery or prepaid mail to the address indicated herein such that it is actually received by the Receiver by such date. The form of Notice of Dispute is attached to this Notice of Revision or Disallowance. -4-

2. If you do not deliver a Notice of Dispute, your Claim shall be deemed to be as set out in this Notice of Revision or Disallowance.

Addressfor Delivery of Dispute Notices:

BDO Canada Limited 1 City Centre Drive, Suite 1040 Mississauga, ON LSB 1M2 Canada

Attention: Peter Naumis Fax: (905)615-1333 Email: [email protected]

IF YOU FAIL TO TAKE ACTION WITHIN THE PRESCRIBED TIME PERIOD, THIS NOTICE OF REVISION OR DISALLOWANCE WILL BE BINDING UPON YOU.

Dated at Mississauga, Ontario, this 19't1 day of February, 2015.

BDO Canada Limited, in its capacity as Court-Appointed Receiver of the Respondent Compan'

Per:

Encl. Court File No. CV 12-9896-OOCL

ONTARIO SUPERIOR COURT OF JUSTICE CONIlVIERCIAL LIST

BONNIE CUMIVIINGS IN HER CAPACITY AS ESTATE EXECUTRIX OF THE ESTATE OF THE LATE JOHN CUMNIINGS

Applicant

- and -

PEOPLEDGE HR.SERVICES INC., WINSTON PARK FINANCIAL SERVICES LTD., CMC FRASER LTD., 1624452 ONTARIO LIMITED

Respondents

NOTICE OF DISPUTE

Pursuant to the Order of the Honourable Mr. Justice Campbell dated February 22, 2013 and the Order of the Honourable Mr. Justice Newbould dated May 9, 2013, the undersigned hereby give you notice of our intention to dispute the Notice of Revision or Disallowance bearing Reference Number 83920150219 and dated February 19, 2015 issued by BDO Canada Limited, in its capacity as the court-appointed receiver (the "Receiver"), without security, of all of the assets, undertakings and properties of Peopledge HR Services Inc. and each of Winston Park Financial Services Ltd., CMC Fraser Ltd., and 1624452 Ontario Limited.

Narne of Clnimnnt:

Reference No.:

Legal*13810674.1 -2-

Proof of Claim Canadian US Customer General Claim as as Submitted Customer Deposit Deposit Accepted($CDN) ($CDN or $US) Claim as Claim as Accepted($CDN) Accepted Secured Unsecured ($US)

Total Claim

Reasons for Dispute (attach additional sheet and copies of all supporting documentation if necessary):

Signature of Clairrcant or authorized representative of the Claimant:

Dnte:

(Please print name):

Telephone Number:( )

Facsimile Number:( )

Email Address: -3-

Full Mailing Address:

THIS FORM AND SUPPORTING DOCUMENTATION MUST BE RETURNED BY FACSIMILE TRANSMISSION, ELECTRONIC MAIL, COURIER, PERSONAL SERVICE OR PREPAID MAIL TO THE ADDRESS INDICATED BELOW AND TO BE RECEIVED BY THE RECEIVER ON THE DAY WHICH IS FIFTEEN BUSINESS DAYS AFTER THE DATE OF THE NOTICE OF REVISION OR DISALLOWANCE, OR SUCH LATER DATE AS THE RECEIVER AGREES TO IN WRITING OR AS MAY BE ORDERED BY THE COURT.

Addressfor Delivery of Dispute Notices:

BDO Canada Limited 1 City Centre Drive, Suite 1040 Mississauga, ON L5B 1M2 Canada

Attention: Peter Naumis Fax: (905)615-1333 Email: [email protected] ~~ ~~

Legal'22111727.1 Tel: 905 615 8787 BDO Canada Limited Fax: 905 615 1333 1 City Centre e,,,,, Drive, Suite 1040 www.bdo.ca Mississauga ON L58 1M2 Canada

VIA FACSIMILE: 1 (905) 308 - 8802

November 26, 2013

Canada Revenue Agency P.O. Box 2220 55 Bay Street North Hamilton, Ontario L8N 3E1

Attention: Brian Clements

RE: In the matter of the Receivership of Peopledge HR Services Inc. ("Peopledge"), Winston Park Financial Services Ltd., CMC Fraser Ltd., and 1624452 Ontario Limited (collectively the "Respondent Companies")

Pursuant to the Order of the Honourable Mr. Justice Campbell dated February 22, 2013 and the Order of the Honourable Mr. Justice Newbould dated May 9, 2013, BDO Canada Limited, in its capacity as the court-appointed receiver (the "Receiver"), hereby gives you notice that it has reviewed the following claims submitted by Canada Revenue Agency ("CRA") in connection with Harmonized Sales Tax ("HST") arrears attributed to Peopledge's account with CRA: • a claim dated January 18, 2013 for HST arrears of $16,591.64 (where the sum of $16,591.64 shall be called the "Original Claim");

• an amended claim dated April 18, 2013 for HST arrears of $44,745.03 (where the increased claim amount of $28,153.39 shall be called the "Amended Claim").

The following are the facts before the Receiver:

1. a Claims Bar Date of 5 p.m. January 18, 2013 was established pursuant to the Claims Process Order of the Honourable Mr. Justice Campbell dated December 10, 2012 (the "Claims Process Order"), on notice to CRA; 2. in accordance with the Claims Process Order, a Claims Package was mailed to the CRA on December 12, 2013; 3. the Original Claim was received by the Receiver on January 18, 2013 prior to 5:00 p.m. (being the Claims Bar Date) in accordance with the Claims Process Order; 4. the Amended Claim was filed on April 18, 2013 subsequent to the Claims Bar Date; 5. CRA advises the Receiver the increase in the quantum of the Original Claim is a result of an internal audit of Peopledge's records and account with CRA; 6. there is no evidence before the Receiver which suggests the audit could not have been conducted prior to the Claims Bar Date; 7. there is no evidence before the Receiver that the Amended Claim could not have been submitted prior to the Claims Bar Date; and 8. admittance of the Amended Claim without such evidence may unfairly prejudice the rights of other creditors to the Peopledge estate. As a result of the foregoing, please be advised that, subject to Court approval, the Receiver intends to make the following determination of CRA's claims in respect of HST arrears: • the quantum of the Original Claim (being $16,591.64) will be accepted by the Receiver as a proven claim in the Peopledge estate;

B00 Canada Limited fs an atfillate of 8D0 Canada LLP. B~0 Canada LLP, a Canadian limtetl Uability partnership, by guarantee, and forms is a member of BDO internationa4 ifmrted, a UK company ~imrted part of the international 6D0 network of independent member frcms. _~_

• the quantum of the Amended Claim (being 528,153.39) will be disallowed.

If you intend to dispute the Receiver's proposed assessment of the Amended Claim, please deliver written notice to the Receiver of your intention to dispute this assessment on or before December 17. 2013, by facsimile transmission, electronic mail, courier, personal delivery or prepaid mail to the address indicated below:

BDO Canada Limited 1 City Centre Drive, Suite 1040 Mississauga, ON L56 1M2 Canada Attention: Peter Naumis Fax: (905) 615-1333 Email: pnaumisC~bdo.ca

Please note that the Receiver's proposed acceptance of the Original Claim as a proven claim in the Peopledge estate relates solely to the quantum as claimed by CRA and such nothing herein shall be construed as being a determination of CRA's standing as a potential secured or priority claimant.

The Receiver will be seeking direction from the Court in respect of the priority of the Original Claim as part of its upcoming motion for directions. You will be provided with notice of such motion, which is currently anticipated to be heard in or around January 2014.

Yours very truly, BDO CANADA LIMITED in its capacity as the court-appointed Receiver of the property and assets of Peopledge HR Services Inc., Winston Park Financial Services Ltd., CMC Fraser Ltd., and 1624452 Ontario Ltd. and not in its personal or corporat capacity Per: fr' '"

/ t, Pet Naumis, B. Comm., CIRP Vice•President ~~ ~~

Legal"22111727.1 Peopledge HR Services Inc. et al, in receivership Employee Claims Summary/Register

Priority Amount Years Weeks Weekly under Employee Employed Eligible Wage Wages Commission Vacation Pay Termination Total Claim Receivership Employee A 0.841 1.0 $ 1,634.62 $ 3,269.23 $ - $ 2,452.74 $ 1,634.62 $ 7,356.59 $ 5,721.97 Employee B 0.978 1.0 1,826.92 3,653.85 - (1,643.68) 1,826.92 3,837.09 2,010.16 Employee C 0.532 1.0 1,211.54 2,423.08 - (393.05) 1,211.54 3,241.56 2,030.02 Employee D 1.745 2.0 1,076.92 2,153.85 - 781.87 2,153.85 5,089.57 2,935.72 Employee E 1.304 2.0 1,153.85 2,307.69 7,005.36 87.43 2,307.69 11,708.18 9,400.49 Employee F 0.479 1.0 1,153.85 2,307.69 - 86.86 1,153.85 3,548.39 2,394.55 Employee G 0.614 1.0 1,250.00 2,500.00 - 562.94 1,250.00 4,312.94 3,062.94 Employee H 0.997 1.0 1,288.46 2,576.92 - (418.01 } 1,288.46 3,447.38 2,158.91 Employee I 2.140 2.0 740.38 1,480.77 - 574.74 1,480.77 3,536.28 2,055.51 Employee) 6.011 6.0 1,038.46 2,076.92 - (812.41) 6,230.77 7,495.28 1,264.51 Employee K 7.499 7.0 1,230.77 2,461.54 - 1,169.82 8,615.38 12,246.74 3,631.35 Employee L 1.570 2.0 807.69 1,615.38 - 142.05 1,615.38 3,372.82 1,757.44 Employee M 1.208 2.0 682.69 1,365.38 - 205.29 1,365.38 2,936.05 1,570.67 Employee N 3.022 3.0 1,461.54 2,923.08 - 682.49 4,384.62 7,990.19 3,605.57 Employee 0 4.718 4.0 1,134.62 2,269.23 - 554.74 4,538.46 7,362.43 2,823.97 Employee P 5.121 5.0 1,192.31 2,384.62 - (833.15) 5,961.54 7,513.00 1,551.46 Employee Q 4.499 4.0 1,182.69 2,365.38 - (737.50) 4,730.77 6,358.66 1,627.89 Employee R 1.419 2.0 1,288.46 2,576.92 - 162.12 2,576.92 5,315.97 2,739.04

$ 42,711.54 $ 7,005.36 $ 2,625.28 $ 54,326.92 $ 106,669.10 $ 52,342.18

Unsecured portion $ 54,326.92 ~~ ~~

Legal'22111727.1 let: 116 $b5 0210' 6Db Canada LLP far,; ~ttb EG5 0944 '123 FrontStr~~t Vv+est., Sifit~ 12411 www,t~do.ca Foron[o t31J 415J 7hti2 Ca~tetla

~~,ty 7, zaj~:

Bp0 Canada Limited, in its Capacity as Receives of Peopledge HR Services ins: 1 City Centre Drive Suite 1040 Mississauga, Ontario Canada L5B 1M2

t3ear Sirs:-.

i'EOPLEDGE }iR SERViCE5 INC: :.FORENSIC REVI~VY OF USE OF PLOPEEC?GE FUNi}S

Yau have engaged us to trace the use of finds, totaling $2,975,900, withdrawn fram`Peopled~e h1R Services lnc:'s ("Peop[ed~~"} Corporate Payrott Account ("CPA") and Corporate Business Account {"CBA") and deposited to bank accounEs owned- by Winston Park Financial Services Ltd. ("WPFS"), 1624452 Ontario Limited {"1 b2 Ontario"); and CMC Fraser Ltd. ("CMC"). V'le understand that; no funds should have been transferred out of the Peapledge accounts and that the purpose of our ir~vestig~tion 3s to determine, i~' passible, the uttimake use of khese fu~~ds.

SU~AtuIARY

Qa~ed on ti~~ fin~anciat= nfi~rmatic~n made available to us; we wire able tio,~ dentify certain uses:~f [he funds deposited to WPFS, 1 b2 bntaria, and CMC which originated from PeQpied~e's CPA, The majority of funds identified can be segregated as disbursements ~p or on behalf of John Cummings, Bonnie. Cummings, Fraser Cummins, Cassandra Currimings and Megan Cummings (collectively ttae "Cummings Family"j. However, there remains certain missing documentation which prevents us from completing our analysis of the use of funds.

'We were able tp identify $'1,5.58,892 in disbursements made from WPFS 1 b2 Onkario and CMC bank accounts to or on behalf of the Cummins Family (Sehedu[e 1], as follows.

• $b51,i25 represent payments nn Amex credit cards in the.-names of the various Cummings. Family members,: • $b27;943 represent. payments towards a ~Mfl MasCerCard rvhich~ w~ have been advised by you, the Receiver, represents various line of credits. in the ~~me of John and: Bonnie Gurrtrciings; $298,:(375 was paid in the fcrr~ of cheques issued to Cummins Family members; BDO Canada limited, in its Capacity as Receiver of Peopted~e HR Services Inc. Page 2 Juty 7, 2~~9~

s- $25,749 was paid in the form of cheque disbursements to the benefii gf khe Cummings Family; and • $55,000 waspaid by way of bank draft for what appears to be an investment in 8E Resources Inc.

We have further identified a total of 51,034,204`[Schedut~ 1j ~n disbursements where the use of fundscannot be identified as fotEows:

• $211,07Q in credit card payments an accounts for which we do not knew who the cardholder is • $551,728 in transfers to other accou~its; • $258,280 in unidentified cashldraft withdrawals':and' + $13, t ~6 in unidentified.cheques,

Okher desbursemenks in the:amount of $bb,677 were further paid in the form of identified cheques chat appear co he for professional services. We rin not have any supporting details for the payments nor how they may relate to the business of Peapledge

RECC~MMENC~ATI~NS

Missing disbursement information may allow us to further determine and identify the use of funds withdrawn from Peopted~e's CPA. Receipt'and review of the missing information, if obtained, may cause us to change the comments and conclusions contained in this report. It is recommended the Rece~ve~ ob€ain as much of the oa~kstanding information as possible, including. • Ct~p es of 4 Perrp~ed~e cheques identified by the R~~eiver as issued ~o WPBS, 162 ~ntaria car CMC; o Cheque~748 in the amount of $i(}O,t}Of} o Cheque# 873 in khe amount of 5100,000; f~ Cheque# X323 in the arnaunt Qf $140,OOC1; end r~ Chequetf 956 in the arnQunt cif 5100,Qd0 • CMC Fraser Limited - BMO Bank ref Montreal business chequing accour~k 6t 0478 1047-4b6 ;cancelled cheque # 1 t72 ; + 'Details,. including .the name of the account holder and the use of funds for the fallowing transfer accounts: r

BDQ Canada Limited, in iks Capacity as Receiver of Peoptedge NR Services Inc. Page;3 July 7, 2414

o Account ft 3858-3418-41b 0478 Account# 3858-$036-455 0478 Attount # 3b74-8856-014

~► 7ransiC ac~ou~7t ~ 3b75-8331-747 detailed transaction report for the period January 15 200A to January 15 2010; ~; i"rans~t account # 3677-7343.357 c(etaited transaction report ft~r the period February 1, 20t}8' to Qctober3l; 2008; } AAAEx Monthly Credik Card Skat~rttents for John Curtimings (Membership.# 3733-9412ZZ-72{7Q4} for the period ~f December 20i1 t4 May 2012; CfBC V1sa Monkhty Credit Card Statements for the period of May'2007 to January 2t}D9; • Citifin k2etait Monthly Skatements for the month of June 20 7; • Home Depot Monthly Statements for the period of May 2007 co July 2010; « MBNA h4asterCard Monkhty Stakements for the period of May 2Q~17 to .tune 2007; • PCFMC Monthly Statements for the period of May 2007 to June 2{?a7; ar~d • Royal Bank Visa Mc~nthty Credit Card. Statements'for the perit~~ of May,Z.0(~7 to March 2Q~9,

Reccip~ and revS~w of the mis~in~ informatiion will al~nw us ko further identify the use of funds end may cause us taat~tend the ec~mments and conclusions contained in this report,

BACKGR~ITN[?

Peoptecige was. a provider of payroll prt~cessin~,: human r~5ources and benefits services. It is a privatetyheld Ontario corporation an~i was incarpo~rated on December 1 ~; 2Qp6, W~ understand khat the lake Mr. John Cummings manages! the operations Qf Peoptedge and was its sole director until his. death on May 30, 2{112. WPES, 162 Ontario and CMC were related corpoeate entities that.. were. managedlawn~tl by the late Mr, Cummiri~s.

SGC3PE OF Ot1R REY3E'W fn coit~pketing this assignirsent, we reviewed and reEied upon the fnllnwing information:

• butsourcir►g Canadian Payra~ll Peapled~e cancelled cheques wrttten to WPFS, 162 Ontario and` CMC for the period of May 20fl7 to February 2E}92; BDO Car,ad~ Limited, in its rapacity as Receiver of Peapledge HR Services Inc. Page_4 July 7, 21.4

Winston Park Financial Services Ltd. - TD Canada TrusC business chequing account #0245-52{l- 8867 monkhty statements and cancelled cheques for the period Juty 2009 to May 2012; • 1624452 Ontario Limited - BMO Bank of Montreal business bank account #3858 1023-377 mont3~fiy statements and cancelled cheques for the period. June 2006 to May 2012; • CMG eraser Limited - Bh1a Bank of Montreal business chequin~ account f~ 0478 1047-~b6 mar~thly statements and cancelled cheques for the period July 2004 to November 2012; • GMC Fraser Limited - BMQ Batik of Montreal USD business bank account #3249 4798-62~ mbn#hly statements and cancelled cheques for zhe period May 2011 to May 2012, Transit .account.. # 3675-8311-747 detailed transaction report for khe period February Z(1~8 to January 2012; • Transit account /~ 3b77-7343-357 detaiCed transaction report for the p~t~iod May ZOQb to January 2012; and. • AMEX Monthly Credit Card Statements prepared for John Cummings (Membership .# 3733.941222• 72004](nr fihe period of May ZO(}7 to November 2g11

RES~i.7S 4F OUR: REVIEW

We have traced funds withdrawn f[om the accounts of Peoptedge and deposited to accounts in tFie narr7e of WPFS, 162 Ontario, and CMC to cieCermine the use of the transferred funds: Based on tlae information available to us,; our analysis generally covers the period May 2007 until Mr, Cuttmin~s passing in May X09 2.

Sc~urte of~un~1s

We have traded $2,975 9UO in funds from P~apled~e's accounts to deposits to WPF5, 162 Ontario and CMC's accounts during.the period [Sched~te 4], The funds were predominately in the form of cheques. drawn on the Peipledge accounts: Of the $2,975,90D withdrawn. from Peopledge, $1,600,000' was ~ri~inatty deposited to WPBS, 51,365,900 to '1.62 Ontario and $'14,00 was deposited to GMC (lJS: :Account) directly ire the form ref .cheques and wire transfers [Schedule 5a].

The fnitial deposiks were m4vsd thr~ou~h a subsequent series of transfers and cheques amongst the 'WPFS, 162 C3ntarin and CMC accounts. 1n addition; ~ tcta! of $723,~29'was transferred back to BD4 Canada Limited, in its Capacity as ~teceiver cif P~opledge HR Services #nc, Pale 5 July 7, 2Q14`

Peopted~e resulCin~, in a revised r~et disbtarsement of -funds from Peapled~e accounts bf '$2,251,471, The breakdown of the $2,25~f,971 is shown an Schedule 5a.

Other Deposits.

In addition. to kha funds deposited from Peopledge, the CMC, WPFS and 1:6~ (3n~ari~ accounts cpntained deposits from other sources totaling $5 42,491 [Schedule 6a]..

1 b24452 Ontario

Deposits totaling $93,959 from sources other than Peaptedge were.made to 1b2 Ontario's account jSchedule ba];

V+le are unable to spec ficat~y identify-the source df fhe other deposies, We nate~ thaC the ~nider~tified -cash/cheque deposits consist of branch and ABM deposits, therefore the deposit detail cannot be traced as they were .likely cash deposits. There are also two transf~t's from unknown accounts including one for $129,070 from an investor tine account in the name of 162 t?ntaria aid a second for $3,p0{~ from ~ "Personal" account.

CMC Fraser Lt~f.

DEpos is totaling $48,Q25 from sources other Chart Peopisdge were deppsit~d to CMCs account [Schedule 6a~,.

:Note that the unidentified cashlcheque deposits consist of branch end ABM deposits, therefore-the deposit detail cannot. be traced as they-were likely cash deposits.

A detailed analysis of all accqunt ~3epasits anti support can be fecund in Schedules 5a to 6c.

Use z~f Funds

On Schedule 4, we have summarized the :disbursements from. the tb2 Ontario, CAC and WPB'S accounts which total $2,b7b,_t?11. We set out bei~w details of dsburseriierzts by account: . ~. - ,

BD(? Canada Limited. in its Capacity as Receiuer of Peapted~e HR:Services inct Page b - J«ty 7, 2Q34

162q~5~ Untario Ctrl.

7'he Et~tat funds disbursed in the period were $~,549,^I90 [Schetlute 4~. The majority of wikhdrawa4s rekate to ecedit card payments in the amount of $53(3,302; transfers to ather accounts in the arnaunt ~f S55i,7Z8 and cheque payments in the amount of 5318,13 .

Credit card payments totatlin~ 553f1,3fl2 were made using 162 Ontario funds, The tretl t card payrnen~s ~r~ dekaiEed in Schedule 7a aid ~o~►s st mai~~~y of AMEX Cr~d~t Card and 61v~fl N[ast~r~arti payments. Please see our more deta'sled analysis of these payments under the heading "Credit Card Payn}~~tfis" b~te~w.

The account transfers consist ref €our diff'er~nt atcounis. N/e tibtatned transaction details for account ~l 3675-8311-747 t1478 grad accaunk ~ 3 77-73A3-,35? 3€ 77 and noted that. these accounts were subse~uentEy cleared wiCh a zero bata~ce ~~maxr~ing at[7ecemb~r 2Q1 Z jAppendace~ B Fi ~J. -You h~~e advised us thaE transacti~rns dated December 3, 2012 anti C~ecemb~r 4, 2012 rept~~rted in Appendix C, accaunE~ 3675.831 i -~47, evidences securities redeemed and recovered by ttie Receiver tocatin~ ~70,b3~. We could scat identify the remaining use of funds from account # 3675-83.1 1-747 0478 and ~ccour~t !T ~b77-'7343-357 3677 since we lacked details raf the payee. The report provided, charackerized these transfers as "Balance Adjustments", 4Ve do not knew what "Balance Ad~usCments" refers t~.

We also identified cheques payable t~ various me~l~ers of the C mra~ ngs gamily including Cahn-:and ~ortni~ Cummings [Sc~aedu~e 2dj. /e note the. fo[t~w6n~ indivitiu~is received ch~que~' from 162 ~?ntarita totaling $282,075;

_ ~onnae Cuinmirags - ~~5,4aQ s Jt~hn Curr~mn~s - $229,500. AAan} Luau Cummings - 57,075 ~ Ii+l~gan Cutrtngs - S1(}t~

We have also obser~red a number of other cheque withdra~iats totaling $13,129 that wr~u[d appear to be p~rs~na~ expenditures of the Cummins ~~rnity .[Schedule 2d]. BD{} Canada Limited, in its Capaciky as Receiver of Pevptedge NR Services Inc. Pale 7 Juty 7, 2014;

The cash/cheque withdrawals far which we are unable to adentify the payee ~otat $144,816, These 'payments are comprised of unidentified draft payments of $52,778, unidentified-:cash withdrawals of $86,800 and unidentified debit memos and U.S. cash withdrawals of $1,693 and $3,545, respectively [Schedule 3f]. Without abkainin~ the supporting detail for these paymenks, if available, we aye nat able to determine the ultimate use of these funds.

CMC Fraser Ltd:'..

Ot the $1,070,759 withdrawn fror,7 the CMC Canadian iiottar account, credik card payrr~ents amounCed to S8b5,843 [Schedule 4]. Please refer to the commer~t~ry under "Credit Card Payments" bekow for a detaiked discussion of these payments.

`Cheque disbursements in the amount of $73,363 include a cheque to Cameron Cummings for $~ 6,000, a "personal disbursement to Honda Financial Services" of $1,32Q, ar~d a cheque tc~ Burlington Lawn ~f 512,340 [Schedule 2d]. The remaining disbursements of $43,743 cor►si$t of what appear ~~ be mainly professional services [Schedule 2d] We do not have any supporting details fir-the payments'. nar how they may relate to the business of Peopledge.

A further $71,075 represents;cash cheque, yv thdrawals ($52,713] and ~anat~ian drafk withdrawals ($15,4 5) for which we are unable to identify khe payee [Schedule 3d~:.

Finally there-are "two bank drafts totaUir~g $55;{?OQ that appear to be`issued from CMC'~raser Ltd. fc~`r an investment in E3E Resources [Schedule 2g], We have assumed that this. represents a personal. :investment of the Cummings since it is unclear how an investment of .this nature would r~fate t~ the business of Peopled~e.

CMC Fraser Ltd. - US Acco~rnt

We {gave reviewed ttte statements with respect ~n the AMC USD business acc~sunk and note very minimal activity. The 510,~Qf~ Pe~pled~e: deposit; is withdrawn from the account. in the form of cheque and cash v~ithdrawaEs ~'or which we are unable to identify the payee,j5.thedute 3f]. w

Bp0 Canada Limited, in its Capacity as Receiver of Peopledge HR Services Inc. Page 8 July 7, 2014

VJPF'S,

Of the total" net depasits of` $162;252, d~sburserr~~nts of $45,542 were made ~Schedute 4]. The withdrawals are comprised of a Car7adian draft. of'$45,015 and bank fees of $527, We are: unable to determine the payee for the Canadian draft..

Nate that. as of May 31, 2012 the 1~lPFS bank _account toad a balance ofi S1 ib,710 (Schedule 4]. It is our understanding that you, the Receiver°wrote to khe bank and realized on these funds upon ya~tr appointment,

Credit Card !'ayments

We have identified numerous credit card payments made from the 1b2 Ontario and CMC accounts totalling $1,:396,145 [Schedule 4J. We have detailed the various credrt cards paid on Schedule 7a.

AMEX:Credit Card

We have been able to verify through AMEX Credit. Card statements that. a #,ata1 of $974,444 in payments on account were made #n the per od May 2bC~7 to May 2(312 [Schedule Zb]. This amount is made: up of $657,131 in credit card payments paid by t6Z Ontario and Gr!AC, and a further $317,312 in payments that were made to khe At~iE3{ Credit Card from an unknown ~ouCce.

We r~aee a rrtajority of AMEX ~rei~it card charges are by Cummins 'amity members (baseri an yard holder informafion) which total $935,52t~ [5~hedule 2b]. Cummings Family card holders include: Jahn Cummins, Bonnie Cummings, Fraser Cummins, Cassandra Cummings, and A+le~an Cummins. There are also- charges in the amount of $10,721 consisting of charges by J~r~t~ifer Nu~hes; wha we understand to be a former empiayee of Pgoptedge, and. ether account charges, The other account, charges incEud~ interest, arinuat feest and finance charges.

BM(3 MasterCard

~~yments of $527,943 were made a~ain~t a BJvI~? IViaster~ard using 162 Ontario end C1+AC funds: .[Schedule 7a]. it is our understanding through discussin» with you, the Receiver that the $527,9 3; identified as payments.. to the SMU MasterCard, have begin tca~ed to what appears `tb be various BD4 Canada Limited, in its Capacity as Receiver of PeopCedge HR Services Inc, .Page 9 ,~ui~r xf zai~ personal tines of credit held in the names of John and Bonnie Cummings. We have therefore included alt "BMO MasterCard" payments, as disbursements to or to the benefit of the Cummings Family as it is unclear how the use of these personal lines of credit would be related try Peapledge business. At Chas time we are unable to verify the exact use of Rinds. tither credit cards

We are unable to determine the use of the estimake~i $211,000[Schedule 3a] in' additional payments rttade to various other credit cards, due to the-lack of suppartin~ dotumenta ior~,

CONCLl1S10N5 AND ISSUES IDENTIFIED

E3ase~f oi~-the source and use of fur7ds set out ~b~ve, we gave determined that significant PeflpEedge funds were ultimately paid to ar an be~taif of the Cummins Family. The amounts identified toca€ $1,558,842 [Schedule 1), Further we have identified missing documentation associated with various w~khdrawals from the 152 Ontario, CMC and WPFS accounts totatiing $1,034,204 [Schedule 1]. Receipt and review of documentation in support of these v~rithdrawals may cause us to amend c ur conclusions in respect to the amount of funds paid to or for the benefit of the ~umrr~ings family.

Payments to Cummings Family Members

Cun~rr~i~~s F'amity members received fun~9s either directly through cheque payments ($298,075),. indirectEy through credit. card payments made against Amex. credik cads where t}~e account holder was a Lumrnings Family member (~651,i25j ~r through payments made against the BMO MasterCard line of credits {$527,943} jSchedute 1]. In addition, bank drafts were issued> from CMC Fraser Ltd. and used to purchase an investment in BE resources in the to m of shares. You. have advised us tha€ alt outstanding shares at ttre time of rece~aership are currently in your posse~si,~~: [Schedule 1~. ~r° :£

BD0 Canada Limited,.:n its:Gapacity as Receiver of Peoptedge HR Services. Inc. Pale 10 July 7,.2014

Itiiissin~ Docurrientatioii

Due to missing,infarmation we cannot identify totak withdrawals of $1,034,204. [Schedule 1}. This amount consists of payments against credit cards in the amount' of $211,07fl ,for which we do not .have supporting documentation; transfers to other accounts for which we are missing detailed information in the afnounk of $551;7 8, unidentified cash/draft withdra~r~als in the amount of 5258;280 and missing cancelled cheques in the amount of .$13,12b,

We have identified credit card payments to cards for whom tive do not. know the account holder and `far+,vhfch we do not have statements of $211,070, We have set out the details of these payments on Schedule 3a. Given the nature of khe credit cards it is unclear how their use would be related to Peapied~e business and so it is likely kl~at rsiost of tine charges to these cards would be personal anci. relafi~d to Cummings Fatuity members. Since xhe payments were 'funded to a lar~~ d~Qree by Peopled~e funds which should not have been Transferred, the actual cardholder or nature of the d~sburser~ent may not matter..

We have identified a number of transfers ~o dour various accounts for which we; ire miss n~ nformat art in the amount of $551;728. We note t~rat transfers in the amQunk of X333,332 v~iere sent to accounts in the name of 762 Ontario; however we are missing detaiEs of the use of funds. The report provided,,charactecizes further use of these transfers as "Balance Ad}~stments" and we do nok know wtaat "Balance Ar ~ustments" refers ta, The other two accounts are missing both the name of tt7e account h~lcier aid details info khe use of funds transferred. [Schedule 3bj

We #gave iden~~fi~d numerous cash/draft withdrawals which consist of ABM w thtfrawats, Canadian draft withdrawals, and debit: me~ttos where the deCait regarding their use cannot be verified', These items total $258,28(3 and are detailed on Schedule 3f.

A listing of missing cancelled chequestotatlin~ $13,126 is set out on Schedule 3e.

RESTRICTICIN ON USE

This report is nat intended for genera( circulation, put~i cation„ reproduction ar other use without' our prior written consent. We will nok assume any responsibility for lases resutking from the. BDO Canada limited, in its Capacity as Receiver of Peoptedge HR Services Inc. Page 1 t July 7, 20.14

circulation, publication, i~ePrc~duction or use of this report other than far its intended purposes and by the intended users.

COhlCLUStON

Based ~n khe financial information made available to us, we were able ko identify certain uses of the funds deposited to WPFS, t52 Ontario, and CMG frorr~ Peopkedge accounts. We have identified funds' that can be segregated as disbursements to or on behalf of .Cummings.;. Family members and disbursements. made to other entities in the form of cheques. ~iowever, there remains certain missing documentation which prevents us from cornptek ng our analysis of the usa of funds.

We have identified $1,558,882 in disbursements made from WPFS, 1b2 Ontar`io-and CMC accounts to or'oni behalf of the Cummings Family [Schedule 1]:

• Sb51,125 represenC payments on Amex credit cards in the names of various Cummings Family' members; $527,443 represent payments towards a E3M0 MasterCard which, we have been advised by you, the. receiver,.. represents various line ofi crediCs in the name of John and Bonnie ummings •. $298,x75 was paid in the form of cheques issued to Cummings FamiEy me►'r~bers; • $26,7 9 was paid in the form of cheque disbursements to the benefit of the. Cummings Family; and • X55,000 was paid by way of bank draft for what appears to be an investment in BE Resources Cnc.

We have further identified a Cotal of $1,034,204 [Schedule 1] in disbursements where ,thy-use af` funds cannot be identified as follows:

~ $271,070 in credik card payments onaccounts for which we do not know who the cardholder is; '• $551,728 in transfers to other accounts; • $258,28 in unidentified cashtdraft'withdrawals; and *: .$13,1.26 in unidentified cheques. ~rr~ ;,

BQO Canada ~: mited, in its Capacity as Receiver of PeQpled~e NR Services lnc. Page 12 July 7, 2014.

Other disbursements in the amounts f $66;G77 were further paid in the form of identified cheques that appear; to be for mainly pr~fessiona( services< We do not have any supporting details for the payments nor how khey may relate to khe business of Peoptedge

Please contact us if you have any questions.

Yours very trtily,

Gregory .Partner

BDO Canada LLP Chartered. Accountants

sne 'L:\f~REG12Ui3 Fil£51PEOPt~OGEtMIS515SAUGA.IHSl7LVGPICY~~FItJAt:REPOR7 ~ Jt1LY Tt4\FfttAL •JULY 7 Zfl14.UUCX ~~' s

Peopled~e HR Services Inc Forensic AssignmQnt

Schedule 1

SUN►MAFtY O~ DISt3URS~'MENT'S

Sch~dute Reference Tt3:td~;

blsbursements Made to or an behalf of Cummings Family Members AMEX Credit Card Payments 2a 651,.125 8h10 MasterCard Payments ~c 527,943 Cheque Payments 2d, 298,fl7S Other Disburse►nents to the Benefit of the Cummings Family 2~ 26,749 ~E Resources Investment held by ChtC Fraser Ltd. 2g 55,000 x,558,892

Missing Documenfiation Unidentified Payments to Credit Cards ~; 211,070 Transfers to Other Accounts 3~b X51,728 Uniclenkifie~ CashlDraft Withdrawals ~;~ 28,280 Missing Cancelled Cheques ;~k 13,126 9,034,204 Other Disbursements Qiher Cheque Payments zd tb,b77 peopEedge HR 5erv8ces Inc Forensic Assignment

Schedute

SUMMARY OF AMEX CREDIT CARD RECEIPTS AMAX MEMBERSHIP NUMBER # 3733-941222-72004 A/~IEX ACCOUNT HOLDER: JOHN CUMMlNGS (NOTE 1]

Schedule Reference Total

Payments applied to AMEX Credit Card ending in 72Q04 [mote 2~ Payments from 162 Ontario Account- ~b 198,574 Payments from Cfv1G Fraser AccouEit zb 458,553 Total Credit Card Payments b57,t 32 less; Jennifer Hughes Charges z~ 6,Ci07

Disbursements in Respect of Cummings Family Card Holder Accounts [Note 3j b51,i25

[1j Supplementary card halders include; Fraser Cummings; Bonnie 5, Cummings; Cassandra Cummings; Megan Cummins; and Jennifer Hughes (~j ,Indicated as "PAYMENT' in Lhe AMEX credit card statements. We have traced payments t}trough the 162 Ontario and CMC Fraser ltd bank accounts where the sau~cr oP fiunds used as payment have been identi{ied [3J We do nat have AMEX credit card statements for the period of December 2013 [o May 2012 and therefore we are missing the detail by account holder Peoptedge HR Sanices Inc. Forensic Aisigriment

Scheciote I6

5t3~MiAl~RY OF/IAtE7CCRE8iF:CARD PAl`AEt1T'S ~ 6Y AtC0U117 FIOI.OEt

PS}711R~7M. ACCOt11lS' CIs3t~M.

ib2 ~i3aAn Other JoM Eraser SonnH:S, Ca;~ancira Medan leriniler Accaxtc Endiag. Fiintis C1,4C Finds Funa#s 7atat Cumrtiings Cumm4ngz C~nmi~s Cume~airo~;s Ctmmims Ns~Rrs Traniacua~s Towt BaEaircr

~t~s~ ,~ FN~Q ,a I~+m~ zj jNate 3j 5 5 5 S' S 5 5 5 5 5 S S 5

AIhEX Statement Datc • QcVOb to Nov/11 C1~mn(np balance 16,265.OT ZB~hWy07 16,265.02 16,2b5.~2 G,247.91 - 33S:S¢ G1Fs.85 - - - 7,222.32 7.232.31 28~Jurs•07 _. ~.... 2A,508.44 - 6.-1>5.97 )86.54 .. 184.42 31,955:A8 34~t7~.80 2~•}ui•C17 l9,1T7.80 ~ 39,177.3t} 8,980.93 ~ 589.T2 1,13Q:1B - 131.45 9,932.78 9,932.78 28•Au3-07 9,972.78 - 9,912.78 - 7.Q40.65 ~ 7.331.53 836.57 - 10.2atT:75 10.2G6.75 28~Sep•O7 70,2b0.75 .. - 70.260.75 70,Sb/.62. - 323.E): 153.28: - -.. - 1I,0~3.56 11.613.511 2&Oct-0r 6,463.SO 3;OJO,OQ 9.4t3.50 3.6~t2.Ft - 805.67 A17.89 - 3,866,27 6.866.27 28-Nov-07 6;$65.27 ~ 6,8b6.27 11.45Si2{S ~ 739.15. SOti.8f - - -. 12,898.Y6 T2;898.i5 26•Dro-41 2,90s.tt t0,C00.00 12.964.11 9,795:77 - b7t.11 599:2iJ - {71;DQ I1,SSS.dB 71.552.13 29-Jan~88 - t1.552.i3 Y1.SSZ.13 7,~76.d7 23b_~8 576.34 .. - ~ 8.678.79 &.678.79. .2.&~FGb~68 ~. - 8,67B~79 6.57$.79 16.866.79 •. 7~t2.05 261.75 ~. iS,8G9.99 til:Hb4.94 18~Mar•08 - !7,870.00 77,870.OD 11,731.41 - 254.24 1,995.OU - ib,0E2.37 Y6:072.1fi 28•Agr•OS - 1b,012.36 76.012.36 5,365.22 - t,it0.80 7:94 6,783.96 6,783.94 TS•May-tl$ 6,783.96 - 6,783.96 8,91&.~D - 243,84 - - ~,2f7.24 9.217.24 28•Jum08

sage l at 3 `'`

pcvplrage Ha scrviccs rr~c ~arertuc AL:Jgrimesit

S~lredvle 22r

SU7~1fAARY OF.AM£Jf CAEO[T CARD PAY1AEkTS - SYALCDUNF.HDIDER

Payments Accocmt Etu ges~. Caber tb20ntaria Oth~N JaM Fraser' SornieS. Cauandra Megaci Jcriiu~cr octant £nct€ng Rants fttG F{nds f ss~ifs TaWi' Cummiflgs Cummurgs Curnmu»,s tcmlmin~s Curmings Hughes Transactkrrs Tatal Balance

[Note tj [Nutr is (Hole 2j (Naie 3J. S S; 5 5 5 S 5 5 5 S 5~ S S 28:puB.04 ~ 14,725;00 - )6;725.Q0 3,342.77 t~,7bi.70 {y.995.73) 7.78. 58.57 1G,27t.29 96,2T1.~5 28-5ePO4 - - 16,300.00 iG,340.DU 5,7~0.9t1 5,189.3 136.99 2.196.a~i 1,t7Q211 - td,gb0.27 14,431.aZ 28 Oct•U4 fi4;43t.l2 1~,431.~2 S,btl:t~ 5,548.86 5-14.05 3b4.3~{ 398.95 398:Oi7 12,84&.70 12,868.2U ?&•Nw•Q9 t2,8bB.t0 73,SG830 5,471.50 1,958.92 ~a-1.52 218:26. 149.17` - 8:011.37 9.011.31 2&.Dec<09 - SG,ibJ.48 ~,913.Td 513.15 7x4.;6 33.60.. 690.49 2~,G6~;93 3Q,01530 ZS•Jan•70 ~- '34,git.37 4,050.W 38,p91.37 31,789.41 I,087.14 3.O10.G6 9b3.25 1.73S.Z6 - [741,941 39,4A7:27 31,431.20 28-Feb-10 - 20,000.00 i0,4i5.50 3Q~f7S:50 14, 95.84 8,697.65 (,362.73 25Q.60 213.59 25,614:61 26,636,31 26•Mar10 - 2fi,700.00 26~200.d6 7,107.61 5.279.95 f.706.5Y 409.67 294.62 - 15.09$.35 15.028.65 28~.t~c~t0. s4,6D0.00 U,60Q.90 7~,d97.82 tJ,0f310 2hi.3F: 9a1.98 Y34.T6 e ZS,ST2.G5 2G.25t.3t 28-May16 ~ 24,4DO.OQ 24,990.t10 ?,526.A0 9,560.28 1,477.49 269.10 837.76 - 20,1ti.03 21.62.34 28Jun•70 X0,000.00 1,55QW.. 11,SSD.DO 9,086.51 3,387.15 ... 27237 606.64 717.75 `15,07$.62 14,990.96 28-JutdO - 15.D00.00 75,OOO.W 17,587.3] S.td1.t3 788.56 507.76 20x.89. ~ 27,777.67 27,168.63 TS~Atig-tU 27,290.00 7?;200:W 11,476.48 5.087.17 1.538.14 396.62 234.61 - 20,833.05 20.801.68 26=5PP-~0 20,8Q2.00 Z0.802.Q(3 1p,-031.72 1,538.25 3,429.19 544.55$78.50 _ - 19.467:5A. 17.567.22 2&•fltt~ttl 7,1:52..9 14,A67.22 - 19.4b7.22 5,111.24 890.21 273.5E 661.5! J98.W 13,Sit♦31 14.55S.3i Z&-Nov-70 - 7.W 7,Qq- 77,857.6 5,42b.87 1.852.29 39kA3 313.37 - 3S9.8i - Zb,226.24 4tl,T]0.6~ 28•Dec~YO - - 14,551.31. is,55131 11,845.89 50,287.88 1.171.50 531.93 207JG ~ 1,102.97 25,1 7.87 51,367.16 28-1am11 51,375.00 51,375.W 4.S1L51 5,451.24 537.03 59t3.a3 334.16 45.20 1t,970.11 it.9b2.27 28-Feb~iT. - /2.000.PO - t2;#70Q.fl0 '16,878.78 $,89S.9p 41U~ib 281.14 43.37' ~ 26.473.~tY. 26,43d~G7 2&Y.4ar-it 26.500.00 - 26,500.00 20,(36.18 3,665:91 503:37 501.$9 155.15 21,983.10 21.923.77 ~&Apr•11 14,923.77 lU,~:~: 21,9ID.TI 36.007.68 2,975.84 1,547.61 273:86 .: 3.84 _. _ 20.6Q6.91, 20,80&.3~f 2S~May-ti - ~9.aS5.75 ... S9,ai5.~5 X1,236.99 b,533.s8 3.033.54. 911.64 25 .37 - ~ 22,625.12 23,416.~i.T 2S•Juq~tt 2.i,Ai$,91 23,11$.9{ 6,847.64 1,841.56 10,293.58 770.24 7sb:75 ~ - 23,413,75 X3,443.>5 28-Jut-7t - 6~lX7~.00 1$,COG.AO- 7~,dtl0.00 7,:144.96 5,567.94 4b3.34 3st.7a 233.30 ~4~,334.58 74,285.21 2&Fug•it - le,785.23 14,255.23 Ia,~f51.57 b.069.7T 2 .50 865_x4 396.J8 22.OtS.6X 22.015.57 2&Sepr71.. - 1D,OQfJ.00 .12.040.06 22,OOOW 5,939.41 3,959.63 ~.9tf.37 ~y92.53 303.42' ~32S.D3. - 12.OS9.39- t2.9>5.6b. 28-Oct-1i - - t~,0~0.C9 13.D00.00 4,b1~.42 32.637.15 996.03 SSs.57 318.64 1,55S.2tf 794.W: 40,95.06 ?10.920.12 ?B~Ntrw71 ;D,92tl.t: 40.920.12 Y,'9?'.5.30 9.sb0.03 1,69x:75 av~t.a6 1,177.43 4,p98:78 2b;75t.s0 T6,711:i0: t9S,579.-0➢ 419,902:51 317,Jtt.Si 935.793.W 548:715-86 2Y4,654:15 7t.52o".30 24i85C.d0 15,774.55 &;004.61 d,713:A5 9tb,2dp,02

Page 2 of 3 3

fla~C

Inc

~++5

.itligrmcrtt

Schcbulr

Sc~vtcrs

Satancc

faren~l<

Peopfedge

Tawl

946t2~AA2

a.713_SS

Qthcr

Atcount

~Nue:s

Transatttorrs

G;DD6.ht

HugArs

J~~rnffet

Megan

75.77x.55

Cummings

Ch2uge:

95b~60

!,[Count.

29'

Gi:sandra

Eumrsrings

pdyr~nent

used

tees

twlder.

71,52ll.36

Etonnk:

Cummings

lut~ds

accamt

reirat~trme~t

~t.~itce

detail

Fraser

the

219.,650.15

Cummings

7b.

the

reward

missing.

~ncerest

uaderctanct

Schodu[e

are

John

and

59S,7i5.86

Canmings

fees,

acc~nri

card

inci;xlcd

iherrtorc

bank

unftnOvm

and

credit

ZQ1Z

tS;~OtS.~(1

12.000.00 39.GSQ.tX7 1d.bS0.D0

do:tall

12,OW:W

7oW1

(15,QQD.Q6)

97~,4A~.bd

fees,

2012

and.~IhC

ft¢tdsln

T2~e

Ap[i130~

May

Ogtnr4o

SOUr~e

767

2017

me+nbcnhtp

Fixrds

prPxef

aFid

Wore

HD4DER

p;ymtift-9S1

3b7,311.5+

bcrrr.:c7treyated>

bitl

caFds

charges,.

Pdymer~fs

Decemtaer

have

ACCOUNT

Funds

credit

[Note

finance

36;650:W

14,650.00 12~000.W 12~9D0:00

15,oD0.Ci6

~Hou:.t7.

jhC,Wlltne

S15,OQA.04)

d59,353:d~

G.IC

cardstatemeritx

period

AIJ~R

accounts

pate

the

~Qn

credit

bans:

(ar

made

PAYMENTS

npeed

0ntado

Paymrnt

G1G

hMIX

Funds

are

20Y2.t4faMMC~

wrCs

(Note

198,574.49

S62

khe

and

CARD

3Q,

Ortai(-

trcdR

"hAYME;iTS'

CREDI7

all

AMIX

Traivattions`

(Nora

[No[e.SJ

762

lSsulW.Apiil

`pAYMEf1T'

AMEX

Statement

have

{xr

trpa~tf

wa5

Mar•12

account

not

AkpC

30•A{x~12

30~h,~ta2

25~Apr•t2

2aFeb•12

have

Pay+ncnu

[rlQiL

•

l4dfcated

Payments

Mlsslrty

SUM.tWRY

Totat

j27

[4J

(1~'4'~a

[3J'Yhhcr

[5] r. #

Peopledge HR Services Ins Forensic Assignment

Sthedule 2c _ _ ___

SUMhWRY OF BMO h1ASTERCARD CREDt7 CARD RECEiP'CS

Schedule Retorence Totat

Payments made ko BMO MasterCard [Note 1~ Payments from lb2 Ontario Actaunt ra 155,100 Paymentsfrom ~tv~C ~~aser Account 7a 3b2,843 Totat Credit ~a~d Payments 5Z?,443.

(1~ ir~di~a[ed as BMO Mast~r~ard payments in each of the 16Z Or~Caria artd Chic Fraser bank account statem~i~is= [2J LiMO MasterCard actually Comprised of v~rlot~s personat lines of tred(t in the names of John and Bonnie Gumr~ings r .

Peoptedge HR Services Inc ForenSf[ Assinnment

Schedule 2d

SUMN~ARY £}FALL CHEQUE dlSBURSE7,tE~~TS

f b~d452 Cfi`.0 EhiC scnea~i~ Ontario Ltd, Fr:user Ltd. Fraser ltd. '~'LFFS Rrfersnce AGCOUl1[ 3~Cc0UM I,ISQ ACCOUt1t ACGOUnt TO~dI

S $ $

Cheques Faid to Cummings Johrt~ummings i~ 229,SC~i ~ - x29>SOQ Lonnie Cummings 2r ~~5,340 - - 45,4QQ Cameron Cummings 3: 3G,C'46 ~ i6,t~00 !dary Cou Cummings 2.= 7,075 - 7.075 Megan Cummings iC0 ~ ~ 104 ?82.07$ 16,000 298,0'5 Ali Other. Disbursements Per~onat Disbursements Burtir+gton lawn 2t iZ,3QQ - 12,3G'0 Queens kJniversity 7t 12,227 - - 12.277 A Gu#d~cfTour if 3D2 - - - 302 Sunrise Cteantng it 6W - - S00 Hnnda Financfat5~Tvsces 7t - 1,320 - 1,320 13,129 t3,62d - 2b,7d9 Other bisYritr~ements Starkman Qarriste~s 2t 21,823 12,204 ~ - 34,027 The t3vsiness Advisory 2t 1,1ti 2,358 ~ - 3,464 hWttfiew Wilton in Trust 7f 2Q,000 - 20,W0 Sava'Daskat~kis 2i - 7,000 ~ 7,000 Stephen ti"/atters Rrofessionat C4tp; it 2,181 - 2,181 22,93A 43,743 - 66,b77

Total AN Other Cheque Disbursemen;s 35,Ob3 57,3b3 - 93,426

Tocai Cheques Withd~awaiF 318,138 73,3b3 - - 391,501 `~ . ~;':

Peopledge HR Services !nc ~`orensic ~1s~gnment

Schedule 2e

SUMJ,~4RY OF CHEQllE WITHpRAWAL5 I55UE£7 TO CElMMINGS FAMILY'.

Transaction D~ptasit FromlWithdrawal Ta: Date Name of Bank Name of Account Holder Account ~J Exacc Warding Per Stmcs Transaction FromJTo Catcg~rry Amount

162~t452 Qntario Limited 0~4-May-07 &hiq Hank nf,Nont~als 1624452 Ontarfa LimiEed 385E 1023.377' Cheque, N0.135 Cheque issued to JdHtt CUNNINGS 50,Q00.60 07•tvlay-07 Bh30 bank of Montreal 1624452 Ontario ~~rnited 385:8 1023.377 Cheque, N0.134 Cheque issued to JOHN CUNJv11NGS 25,044.00 07•Jun-07 BMO Qank of AAontreat 1b2445Z Ontario Limited 3858 1023-377 Cheque, No_14i Cheque issued to JOHN CUNNINGS 12,Q(}0.(}0 31-Jul-07 BMO Bank of Montreal 1b24452 Ontario Limited 3&5& 7023-377 Cheque,. NO.t46 Cheque issued to JOHN tUM+~~IF{GS ti,Qi}t~.dq 15-Oct-OS BMGr Bank of Montreal 1b24452 Ontario Limited 385& 1023-377 [heque, N0. 7 SO Cheque issued to JOHN CUMh5ING5 Z0,060.C30 28.Oct•0$ 9Mq frank of Montreal ib24-#52 Ontario Limited 3858 1023-377 Cheque, NO. 151 Cheque issued [o JOHN CUMlJ,INGS 12,500,ofl 16•Dec-6$ 8M0 Bank of hWntr~al 1624452 Ontario Limi[ed 3858 t023-377 Cheque, i1o. 152. Cheque issued to JQHN CUMhiI~~tGS 3Q;QDO.IXi 03-Feb-09 BMO Sank of hto~treal tb24452 Oniar~Q Limited 3858 1023-377 Cheque, tJ0.i54 Cheque issued to JOHN CUMhtINGS 2S,OC70.b0 24-Fetr-04 $h10 Bank of Montreal 152 #52 Ontatia Limited 3858 1Q23-377 ` :Cheque, t~o,t55 Gh~que issued to JOHN CUMh41NG5 15,t}6p.00 06•hWr-p9 BMO Bank of A4ont~eal 1G24452 Qniaria Limited 3858 1Q23-377 Cheque, NO.t53 Cheque issued co JoHht CUMh11FIGS t~,OQO.W 46•Apr-~9 BMO Bank of lr4antreal tbz4452 Qntario Limiteii 3858 1023-377 Cheque, 110.161 [heque:issued to JOHN tUMhtlldG5 15,p(30.6d 224.5UU,00

a8.1,1ay-67 BMO bank of Nft~ntreal 1b2~452 Qntario Limited 385 tQ23-377 Gt~eque, ttt~.t33 Cheque issued to BO~NtE CUMthtF~GS ZCIO.~ 22-M,ay-07 SS10 Bank of Montrtal 462 52 Ontario Limited 3558 1023.377 Cheque, N~.t38 Cheque issued to BC?NNIE ClltiLM1NG5 2(l0.(}J 22-May07 $M0 Bank oP Montreal tb2~t452 Ontario Limited 385:8 1023.377 Cheque, N0,139 Cheque issues! is $ANNIE CUhLWt~iGS 15,Ot~0.60 24-Sep-07 SMO Bank of Mt~ntrea[ 1624452 Qntario Limited 3858 1t?23-377 Cht~que, NQ_148 Cheque tswed to BONNI£ CUMtiiNGS 3d7,+dtJE).Ob d5,4d0.t)0

t15•Jun-Q7 $ht0 Bank of Montreal 1b2445Z Onfario Limited 3858 id23-377 Ciicque, No.19Ff Cheque Issued to MARY LOU tUM1J~iNGS 2,075.W 12•Sep•07 $Mq Bank'of Montreal ~b2445Z OnCario Limited 3858 1023-377 Cher~u~, N0.147 Cheque Issued to ~~ARY LOU C~lMM1NG5 S,OE~.OQ

Page l,nf 2 inc

1W.OU

Page2of2

7,075.40.

Assignment

16,040,40

Schedule

Services

298,Q75.00

za2,ors.oa

Amount

Forensic

Peoptedge.

CUNNINGS

CUMMlt~GS

MEGAN

CAMERON

E~amtTo..Gategary

i~.wad

issued

7ransacEiort

Cheque

Ta:

Struts

Per

Ni3.4

NQ,t27,

YJordiog.

From/~h/ithQrawat

C[~eque,

Cheque,

&tact

Qepas}t

1023.377

ttl47-466

Accaant.N

3$58

D918

Hcttder'

FAMICY

Liraitesi

LtC.

Ffaser

Account

Oo;ario

GUhiMlNGS

CMC

Name

1624d5~

ISSUED

Montreal.

Mcintreat

af:Bau~k

Cummings

WiLhdrawaCs,

WITHDRAWAiS

&aak Bank

`.Name

BM~1

BhtO

Cheque

Issued

CHEQUE

LEd:

-07

Dale

-Sep

1624.452

Cheques

24-NovQ4

Fraser

Transaction

SUMMARY

CMG

7'otat ToWt 2

Inc

O~Q.IX7

60ll.OQ 0C?Q.flO

97t#..0

4L~Q.Ott 302.to

206.OQ

:Oa:15

t,906.OQ

E5,

3,SW.D6

7,319.50

7.116.9Q

2.358.16

6,2I3:95

4.00Q.00

Pa~c

tZ.823:43 70,IXk3.00

20,066.00

72.3D6.05

21,823:3

52,227:17

:..~r~our,c

.usignment

36,OG3.b6

Sched~te

Services

orensic

veoplcdgc

$olidtor

reag3

rid

TRUST

Scr~icM i3arrfst+~r:&

(narcl

Adxiwry

advtwry

Lawn

;ate

Barri;trrs

Bartiuen Bamsicrs

&vnitcrs

8arriscers

t«s

Wilton,

Wllton

Gcaning

Cicu~ing.

FinJntlal

Oasiwtakis

Daskatakis

Businru

6uslncsx

Guided

~ond~

t Burlington

Mathr+v. Starkrr~an Mathew The Stariim~n Tne Saw

Sava

5t~hnwn

St~rkman Starkman

Suvise S~ruiu

SpUCi7(5R.

71ttI5T

4Catepoiy

BAItR157ER

SERVICES

tt!

ADYtyURY

1,LfYiSgkY

LAWri

Ei:.YtRSSTERS

ESARRIS7ERS BARRt5TER5 Ef~,RRISTERi

tk:RRt57ER5

T4llR

WILTOtt

WILYOti,

tLCaJ~t~tG

E'I~1ANCIAL

pASKAt_ar:~5

DASIUitAK~S

TJNI5tER57TY

BUSSNEi$

BUSIMESf

GV3DED

~tagiact3«~Fru~4f'i

S7a6tY:N~N

NONnA

M.STk{ELV SUNRISE SAVA FW7tiEW Si:.RKMa11 THE A STnRKI,4,N

SAVa TtfE STARFtM:.N

STaRiiMAN

to to Co to to Lo

to to to

to to QUEEtiS

to.BilR7.iNG€ON

•

iswe~i

is:uecl Iswed iswc~d iz<,ued iswetl is:ue4 is:ueli issued

iswed is:uCd

issued

iiwca

iswed

Chc~quc Clsequr

Ct~equ~

Ct~cGuc Cntryue Cheque ~t>equc Ciragce CheQue Cnequeitu,ctiicoSUNR~SEtL£ar~utG CIltquEi55tJci,C24 CtKque CMtiq~p Ct~eclue

Ct~cquc

CM`Q~e Sf(['B~yprent

Tot

UniverlCy

Qwterts

payi~tcnt;

NO.t66

N0.t56 NQ.15T

N6.7a4

Nd.r N0,101 N4:1

H0.2

t1p.157

NO.ti3 N0:1Q~7

Exa[~~'/ordingPer5unu

N0.109

8f!(

[ieprni[From/Wiihdrawat

Gfsg4ue. ChEq~+e.

Chequz,.170.136

Cheque, Cheque, Cheque, Gugcx.H~.taS GhCque,tt0.6 Cneq~e,N0,175

CkxeGue,. Gheyue, Cheque Cheque,

Cheque,

Onttne

Cheque,

Lheque~

tt123-377 1623.377

tQ47-466

1047-466 tti47•R66

1047466 1023377 1047:4b6 1023-377 ~Q23-377 10x7-4bfi

7647-4b6 1023~3~7

1047-866

accounts

3358 3858

3&58 3858

3858tU23-'s77 388

5858

On78

6478 6479

6478 04i810a7•a66

0478

6178

0478 04787047-i66

0479

Limited

Ltmiied

1lmite6 Limited

limited

llmlEed

LtC, Lid. Ltd.

Led.

Ltd. Ltd.

Ltd.

Fraser

Frut~r

Frasrr Fraser Fraser Fraser

i'roSerLtd.:

freser

OnWria

Ontario Ontario

pntar:o

Ontario

Omaiio

U4Cffa5crLtd.:

CMC CMC

CMC

LhVCFrasarLtt9, CAiC

thK

CMC

~4C

IG2i452

taameoraccountHelder

162aa52

1525452

i52t452

ib2t452Qntari~timRed Sb2ts52 162+V52

PAl'atFNTS

Ngncreal

uanvea! M..aazcreat

Mrmueal

Morztre3t

A{orttreai

Montreal

Mo~ttreai Mexrotreal

Ftiaitteat

)iiasveat

ot:'eaftteaf

afManueal of

otMontrcai

of..Sbnurat of of

flf

bank

Bank

B.v~k Bank

&ink

Ban{:

Bank

Pank Hauneofflank CHEQUE Bank

Sank

Sankaf

6.ink

Um(tcd

VIf!l~drrwats

5MCR

&tiC7

BhlQ.Bank &150 BhtO &M0 &HO 6NO &MO Bk~O.$ank &NO

BM{0

&KO

;9A10

OTHER

-t0

-09

-10

Lcd..

Onlarto

Cheque

-Jul

-Sep

-May

Date

Z-1an~04

6a-lul•a76NOBank

tO~Nar-~9

2S•Jam178

OZ~typr.09 t

20-Jin-Q7

t4~5cq-10

OS-Jan•itBMO6ankofldmueat

07-pct•70 04•lan-11

27~Jwi-776MQRankofFVonVpa3

16-Feb•10

39~AL~r-10

D7•M.iy~07

Fraser

Tru~s~t[ion

624152

16Zk~52

SUM74ARY

CHC Peapledge HR iervtccs €nc fvrcnsic.Sssignment

Sctc4dute 2f

SUM1sARY OFD UTNER CHEdtUE PaYAlENSS

Tsansactiia~ [7epo:it Fram/W'fthdrsv,~l To: date t+amr al;6ank ►taryK of Accent HdOer lucount a Enact Wad[rrg(~ Sc~r+ts 7[a7f3aCti0n FfpRtY~l4~dtcnSaY CAeyura:Essue(7 TOT Attmu~tC

5 2fi~h4ay;t06VAt1ank~thbnireal L1.1CiaserLUf. CN7816f~•~44 Cheque,N0.f07 CRe9ue iswed to SaVA [lnSKnlliKlS' Sava Daskatik[s. I «60tt>l]i) 7,40U.00

07-n~ar•t0 6nK) Bank of Mmuea( CMC Fraser ttd. D478 76a7•ab6 Cheque, N0.103 Cheque iswed to STEPHEN Wa1 SERA PROFE55101vA1 CORP Sceph4n.Watte~ts Protessianat Carp b28:Sb 18•Nw•10 Ship Tank of Montreal. GiC Fraser Etd. gd78 tq+77.466 Cheque, N0.112 Lhequeiswed io 57£Pi1~t7 wAL7ER5 PROFESSIONAL COftP Steptie~ Wafters Protessionaf Cory 1:352.95:

GAC frasdr ~Ld::Cfieq~ae Withdtawais 57,)62.4>

At{ €rther,Chtt7ues Vfihdravraix 43.42.b.57

F3gC+Z'b~'2. .~ ,~ ~

Pooptadge HR sarvtes[nc Forensic Assgnmer~i

Schedule 2g

SUMMARY ~~[litdF75 C5SUE0 TO,BE R~50,tlRCE51NG..

Transactfbn Rafe Nartte rf 6ank Name;pf Account Hader Acc+arrnY tt Clepgsit ~ramlWithdrawal Te: Exact Warding Pet SYmcs Transaction From/To Category Amount

S CJ;iC Fraser Ltd.. 16 lun•10 BMO $3nk,pf t~WnEteal GMC Fraser LtL{. iWJ$1~7-466 Canadian Draft, DR1+FT OZ682A553 Canadian Oran 155uecf tD BE ResourCeS tnc, 34,Of1~.OQ 39•Ncw•t0 BMO #ank gf X~~ea[ CA~1C Fuser Ltd,. Q4)8 tOd7-A66 tanadiara Dralt, 38Zt.PRElE7 0216Q5911 Canadian Draff Iswed Lo BE Reuwcces tnc. ~S,~Xt.Ot~ 55'.IXN3.00 >3_ ~.r.~.,.~.._.._..~.

P~optedge HR Services Inc Forensic Assignment

5thedule 3a

SUk1,M1AE~Y OF CREDl1' CARD PAYMENTS FAR ACCOUNTS WITN NO SUPPt3RT1NG ~OCLlM~NTATIOM

5chedute Reference TOtdl

CIBC VISA 7a 130,683 CI~IFfN RETAIL 7a 3,130 HOME DEPOT 7'as 17,141 MBNA MASTERCARO 7a ~ 3,100 PCFh'~C 7a 9 5,7Q0 RQYAL BANK VISA 7a 3i,3~b ?i1,~70 wr

Peopledge HR Services Inc Forensic Assignment

Schedule 3b

Sl3MMAFtY 4~F Nil' OTHER !#CG#~UN~' TRANSFERS - U5E OF' FUNDS UNKNtJWF1

1b24452 s~h~dut~. Ontario ~.td. Reference ACCOUt~C

Unknown► Accounts [Nate 1] Account 1l 3858-301$•41b 0~#7$ 3c 36$,396. Account # 3$5&-8036.955 0478 3c 5~,OflQ 218,396

1b2 Ontario Accounts [Note 2] AcCoutlt # 3675.8311-747 3c 146 Account ~ 3677-7343-3~7 3c 333,16 333,332

551,72

[1] BMO has not been able. to identify these account numbers, therefare we do not know the accaunk owner or how the funds kransferred to the account were used, [2] BMA has identified these accounts ~s being owned by 162 Ontario, tNe have obtained khe statements co understand the use of transferred funds however we cannot comment on tine use of funds as the funds were further disbursed as "balance adjustments" where nti further information was provided 2

Inc

Fage

A:Signrnent.

Schedule

Services

145.dd

t2,000.Q0}

10,~170.t}Q

(4,bQ3.52) 15.0(?0.00

15,OOQ.00~

16,OOQ.00 50,OgU.DA

50.00(1.00 10,000.!}0 25,OOE3.00 20,fl00.00 95,00().DO

125.853.56)

t50,000.00

tfi8.39b.48

forensic

(10,330.WI

Amount

~eaptedge

Ta:

5tmu

t7~i7$

t7478

tY478

0478 0478

Per

3G75k8311-747

•747

Tf3677lf73A3.35? TF3675~$311-7A7

7F3G~7b73a3-357

TF36777i73A3.3S7

Warding

FromlWithdrawal

3858.3018-4160478. 38b8.30i$-416

3858.3018-41

3SSS-3018-a16

385&-30tH-4tb

385$-8Q3b-955 3677-7343-357

3677.7343-357.3677

3fi58.3018-416

3675-83t

Facact

Transfer,

Transfer, 7r7nster;

beposit

Qntine

Online Online Transfer, Transfer, Transfer, Transfer, Transfer, Transfer, Online Onii~eTr~nsfer,

Transfer, Transfer,

Tranzfe~,

?ranster,

Type

#~c{ros

Reposit

Deposit

Wf~hdrawal Wiihdrav~al

Withdcawat

Withdrawal

WiUadtawa[

ti4ithdrawal,

Withdrawal

Transaction

Withdcawa!

Withdrawal ~Yithdrawal

D~pgS Withdraw~C

-37T

3.177

3.377

1023.377

~Q23.377

7Q23•a77 SQ?3-377

I023 td23.377

1023.377

1023.37)

1023.37

Accaunt

10233)7

1Q23.377 1t}23-377 1D23.377

385& 3858 3858 3858

3858

385& 3858

3858 385&

3858

3&58

3858

3858 385$

3858

Limited

Limited Limited

Limited Limrtes~

Limited Lf~ifCed Limited Lirrtite4i

Limited

4imited limited

limited'

Holder

Ontario Qntario Q~tario Oniario

Ontario Q~tario Ontario Ontario Ontario Q~tario OntariaLimited O~taria

Ontario

Qntario

Qncario

Account

-f52

t62C452

tb2a452 ~b24452

1.6244.52 162445?

t62445Z

tb24452

tb24452 1629452

1fi2~34SZ

162Y#5Z 1624452 162~a52

1b24 1h24452

BEi'AIL

Montreat Mpntreal Montreal

hWn[reat

Montreat Morltredt

Msantrea[ Atgntreat Mnncreal

Mo~Crcat MOnkreat

MonCreal

Montreal Montt~d€

Montreal

of of

a! at

of of

of of at of

of of of of

Bank.

~~amc

Q478

Q~78

AtC0UN7'~ftAN5~ER5

Bank Bank Bank

Bank Bank.

bank bank

Hsnk

Qaitk bank 6a~k

Bank

6a~k

8a~k

BMO

&MLl

SntO

BhSO

BhtD

BMD

Bh10 Bh~C7

LiMfl ~MG1

BMO

BAiO

SMO

;BMO

OTHER

Limited

-U8

NET

3855•3018.4tb

3575.8311.e747

3b77-73~~3.357

3858.8036.955

~ t~

UBLe

-Jan

Od•Jul-07

OF'

08-Jun•O7

t0•Mayfl7

22~h'~ayg7

Ontario

04•N~ay-a7

,,~

2-Jan•68

6•Apr•09

S•Dec-08

9•May08

1Q-Jut•08

3#-Mdr-08 18 27-Ju~•O8 2$-Jara•69

2t-.tan•Q8

TransaCtiCn

Account

Actaunt

Aunt

SllMMNRY 1b24452 2

Inc

Page

Assignment

Schedule

Servfices

5.10

26.25

00.04

185.6&

{297.43}

(t50.05J

(134.66)

(103.53}

(6,600:00) (5,440.00}

30,

~i3OD0.~0

49,700.00

(30,0OO.OQ~

Forensic

333

551,728.60

551,728.b0

Amount

Peop[edge

7343:

-Q74

To;

5tmts

3677 3677

7Q.3b77

Per

thdrawal

3677N7343-357 367~4~8856-034 3677#7393-357 3b74118856

Tf3677~7343-357- TF3G77{17343-35Z TF

7F TF3677N7343-357'

7F3677N73~3-357 7F3G77~7343-357

Wording

TRANSfFd2

~'rorttlW

3677-7343.357 3677-7343.357

E~caCt

Transfer, Transfer, Transfer,

Transfer, Transfer, Transtc~; Transfer, Transfer,

Transfer,

iglemo,

Deposit

Online

OnEine Online Or~tine Online Orrlsne Debit

Online

Transfer,

Onldne Online

3[ansfer,

Tgpe

TransaCtior~

Withsirawat

Deposit Withdrawal Deposit Withdrawal Depos[t

Deposit

Deposit Deposit:

4vithdrawat

4Vithdrawal

(}eposiG

;;

account

1023-377 Account 1.023-377 1023-377 1023-377

1023-377 1023-377

1047.4b6 103-377 107-46G 1023-377

1023-377 1023-377

each

3858 3858 3$S8 3858 3858 385$ 3858 3858 3858 3&SS

0478 0478

prov9de~

Limited Limited Limited Limited Limited Limited Limited Limited

Limited

amount

l.td,

ltd.

Hotde~

net

Fraser

Qntario Ontario Qntatio Ontario

Ontario Ontario Ontario O~taria

Ontario

Ontario:

the

Account

CMC CMG

i62a452

1424452

t624452 1624452 tb24452

1624452

1624452 ib24452

1624452

calculate

DETAIL

amounts

TRANSFERS

7~ansfers

Montreal

Montieal

Mon[reat Montreal

Montreat

Montreal Montreal

Montreal Mnntreat h4antreal

Montreal

h4on[feat

Het

negative

of of of of of of

of of

Bank

Name

Transfers

ACCOUNT

Bank

Bank Bank

bank Bank

Bank Bank Brink Bank Bank

Sank

Bank

TransFers

Limifed

Net

BV~O

BMfl

BMfl BMO BA40

BMQ 6.410

BMO 61JxQ

Bh10

treated BMO

8MC}

07HER

.Ltd.

-OS

-08

-69

-09 -04 -10

-09

-10

Orttatio been

NET

3674.8856-Q14

-Jul

-Jut

-Feb

-Jun

Account

-May

Ltd.

pate

Fraser

16-0ct•QS

26.Oct-07

Q2•lM1ar.-12

have

26 26

26-May08

Transaction

Other

CMC

1624452

Fraser

.Account

Deposits

SUMMARY

GMC

Total

Tatat

Total 3d

(nc

3,1

5,101

2,t~24

Assignment

114,268 271,4Q6 136,887

258,84

Schedule

Services

Tot3E

Forensic

- - -

45.,015

45,015 ~ 45;015

Peopledge

WPFS

ACCoutlt

- -

Ltd.

10,50fl 10,50

10,

ACCounC

CMC.

Fraser

USD

337

Ltd.

1,55b

13,126

16,475

39587

57,949 71,075

CMC

ACCouttt

eraser

Ltd.

1,693

3,545

52,778` 86,80fl

144,$16 144,81b

b24452

Account

Ontario

3~ 3t 3f

schedule

Reference

WITHDRAWALS

GASH/CHEQUE

UNII7ENT[FIED

Payment

WithdrawaEs

Cheques

ALL

Graft

Cash

Memo

Witihdrawal

Cancelled

Cash

Canadian US:CashWithdrawal

.Debit

Unidentified

Missing

SUMMARY 3e

Inc

149.28

tssignment

Schedule

Services

12,976.52

13,125.80

Amour~C

Forensic

Peopledge

To:

Sums

Pei`

CHEQ/PERSICHQ.ICCQ/CHP

4'.'ardin,

Fr~n~I~~Jithdrawa[

GYact

Payment,

Deposit

NO.1Q2

Cheque, Pre-Ruthorized

'Lype

~'Jithdrawai

Transaction

tC~47-~66

1447.4bb

Account

D478

4478

Ltd: Ltd.

Hotder

Fraser Eraser

Account

CMC CMC

CHEQUES

ASantreat

`,tontreat

of of

.Bank

Name

GANCELtED

Qank

Bank

BMO

E3h1Q

MISSING

Lid„

-10

Date

-Feb

15•Jan•1Q

Fraser

TrarTsattian

SUMMARY

CMC ;:

Sn~c

00.

2f31."~0

2flY,5a

301.50

~Ot:t5 301.5St 2t1S.5D 2g0.fl0 3vi?.tlft Z~S0.00 240.00

tOD.00

ZOf.3t7 3t}7.50 Zt?9.50

2W♦W 2~0. 500.OQ 4AO:QtI

zoo.oa

2:a9.OD St10.06. ~f.SO

201:SU 24i).0~3

241.50 200.6

3D2.W

Zf9:A7

Pagel

12.e0(I:Qo

I.sdgn~a:cnt

sz.~s.y~

as,000.oa

ZI,7?d.1D

5Jtcd~le

hmaunc

5ervicvs

F#ft

f~orenac

TW.

P~oifted3e

liswti

Ctw~gtu~

Gatcgiiry

prantTo

~av~nem

orate

wtth6raw5F.

wizh6rawal v+~thdrawaf

w~ct~~rraW~~

w~thdrswel wichdrawxl wfNtlydwJt wit2Wrawat wimdraw3t wtltWrawaE wlthQrawat. witt~diawll withdraws! wiU~lrawst wffhdrawal wfUidr~waf. vriUxtrawst

vn~t~rawal wiuutrawat wfttWrawa4 wittsdr~wal

witlulravraC

vriNdrawal

wittidrawst

wich4raw,xl

Traru~c{oe~

Ganadi~xnDraftpa}m~¢nr

Wsh

Cssti Cash Ca:A Gash Cas7~

Cash cash Casa Cash Cash+vi[hdiawai Casn GuhwittMctwsl: Guq

tashwiihClawal

CdS~ tasl~ Cazn Cash

Gish fazrt taSR Cs~ LasF~ Cash

~Lasti Gash

LashwitAdrrwal c~naaiaa fasA.ntridr~wat

{ash

7'a:

Surtts

t'n

.fit'

LIN

UN:

W~c

l:iiNe

LlN t1N

Line

~+{

MA5TCRCdRtF

V1aQing

5[r

iranitvttldnwat

ozEbvar55

Tt41RD

tNIRO

TNtR4 THtRL1 THIRp

7HERfl

nuNgaaKss

DUNOpS

Guelph

tE~GNEfiJ+O

Gw:lph 0Ut10A5

Guct~

RUt~Dp$

W.50

Ktag

fz~ct

a~a

x436 J1.0

2576 777

2536

2a(I 2536 7T7 $4 777 320

2536

pxp65ic

Wlthdr~wa(

W~UWraw31

W[UWr3wat WIUWtawdl Withdrawa3 WttlWrawai

aitr~'i W1UWt~wai

Lv~thdr~wa~ Witluirawal.

WitMrawxi 1Vithdrdwat

A&a

ABhk

A9M

AB.M A&41 aBM

afro hBM

~0M

ABM

,tiBM

Payment,

ora~c.

gill

ittWrawat,

Uank

pa~dc

dank

B.ink Bank

Bank Q.u~k. B.u~k

81nk

tivrk

IIarN~

WiNdrawal,

N'ItfWtiw3f,

wicna~W~~, Wlthdraw~l.

WiltWrawat,

Wlihdrawat, WItMJrawat, WlUdrawal, WitAdrawtt, Wlthdrswat, Withdrowa(,

Oihet ARM Onlina

CartadlanDr~[t,W786rattQ2344Gt23' AffhA A6r~{lvrttrdtawat, A8M ADM f7thM6ankABA4Wtthdraw~ll. A$M A9ht4YiSM1f~Ywdt, canaaiao C?4hec AliAS µ8M A&~iwlttKtrawnt,

OtheY QNer

a!!M

A&~AWIthCrswal,T53bT1~SRpLtN'

ApM t~hct

Ottrrt t~~he{ C3NerHxnka&NWitlufrawat. 4thrr

aent ~clter ONCE dilht

(Fth~er

.SBM

377

pCtnUEt6

1d23.3T7

t0I3.377.

1023.377 ~4z3•a77 ia2a•irr 1023.371 1023~~77

102a~377 7Q23~177 1023.377 1023.177

102J~}7T 701J~377 i023~377 1Q21.377 1623.377 1023~1T1

10?1~377

1023

1021-777 7021.177

1023377 7021~77f

10I3.177

7Q2}377

2H's&

aria 185310t1~3T7 3958,1017~~~f 39541023-371

~ese 38581023.377 3858 3858 3854

3858 1858 3858

3858 385&

1958

3858 335N

.1RS8 3ySB 3858

3858 385b 7858 ]85II

3$581023377

385b

.)8581021.17!

.;3858

..}858

-355&

.38581013.377

tiatder

Umited

um~i~ Umit~sl

41mdcCN

Uiislted

llmlted

Llirtlteid Limited

Lkniced Limited L4nitecf Lfmitetl

~.uniied lfmlted ltrniced tlmlted Limited. limited

Limited ~,1m1teC C~rtReti

l.~miud

L6»Iter! llmiCed llmttecf t4n~red

lkrsited

Oittat[n

Ontario

OntaAa Ontario o~~d~

or~cada

Ontario Cinwrto

OncaAo Oniltia

Ontarto Ontario Qrttarto Qntarto Ontario

Onurto Onwrio OntarW brio

0ntarto

0r~srto 0aftarlo t#uarto

0attarlo

0owrio

-Uptafl0

t~ptcoisit

452

tG2~4152

t62iI52

Sb24152

i62~452

46T4~dSZ

7(r24~4~2Unta~4olL~rltccl tb2#iSI 162sa52

7b244S20nta~laLimEteQ Y&2~fi5ZO~stxtioLknittW 1624152 iGZ+iS2 t62M52

aa2aa5~ 4624052

t62~ia3'tOrttarlolimlced

1G2+W52 ]Narytr ictusz 1621152 t62k152

/621+52

ti624i52

S62M510nwrfo 56241520aW~1oUm4[ec! 162{452 )(,4152 t4lti+t52 142

i62s/52

t624~152 142MSI

Y62M52

SNf~~IUR~IIVYXt,S;

OR1sF~'

Mtmtreai NlutCteai

Aacmmrcal hWntreal Maxtcat Mattr~+at Na~trca{

~ancrcnt

Adontraat Abnxtea! MonCfca{

Maritrc+at

AWntMtii l++wnue~t MaYtreai ~onae~l Monaeat. Nontrrat lka~Creal Monlrcal

MagCreat Mmtrcal

Mmirrai

A4arttcal l~onCteai

ll~tmtteat

~R31~U

pf of nt pt

of ptAWnttEai W of pl of oP oY o(Maitreal

of ad 01 ut W

of t~

of of

N~tOp/$~U1i

Wrdco/Manirral

tiaa~lc park

Wnk

Hank ttiink

sa,k Bank

sank Bank Batik

Bsidt

Nank Bank Bsnk

Bank frank

iLu+k 83nk

pard~ 83rtk

6ank

Bsnk

Bank

8anic

68rdt

L[mitad

B,MCJ

MtO

nnw

BA10 BA~tp 8ntcr flMp

N.10

Bei(?

6~htq RutP

CiMt} EAW Hn~C?

~tK7 SMCS &4~(3 &NCi

6a4Q

EAU?

6htO 8Mp

81i08ank 9AW 8MQ

8~W

6M0

&N0

lliktlEN71R~A

t~7

07.

fl7

Onterl6

NCr~Di

r~r~~o

Jan•OB

WIN:

S~Srp

17•Jul•t)d&~~OCianAolMwttar~f

UdJtd•0T 25~Ju1•07

18-J~m

19-Jun•d7~ JS~Jtai•Q7:.6AW

15JurQ7

11 re•nwyor

tO~Sep 1d~~uy~tJ?

US~Cki

Ot~Ott 19•Peb•OB

09•Jirl•Q~tl

17~AUy~07 2i•Apr•08 t1yaup•07 2)~OCi 30•tuxy-07'

W-;ep•Q7

25 1I

06.Oer~U7. 1#~6cc

19•FcD•pE

t13•pce~076J~tt,~u~M,Wµa~trt+al

IO~/day~OB

10MAay48

ZO~AWyOBBhWBankgfMantrca!

~6-Nw•07

7rlirKt~t~d1

i6I4s52

SUh~AIl~RY.Uf 4

Inc

3~.~

b0t.50

}~5.3f~

581.75 301.50 201.50 500.00 I5b.75 500.00 208.72 240.00 SWOb X100.W 500.00 ~.7~

291.D6 5W.00 2~t0 301.50 201.50

501.5

.203.00

Page

7.~02.5D

1.~•`~8 1,593.3A

1.004.00 3.500.t~0 7.0(70.00

A,DDO.~ 2.f~0.i~Q

4,000.00

~,OPIJ.IXD 7,OOO,DO

Assignment

27,SOO:D4 8b,8W.23

Sthvtitulc

Amarnt

Scrvicvs

Forensic

Cash

Ta7

Peoptedge

ouz

Iswcd

madz

CM.•q~ie

Ct~equ>

Category

FromtTo

Draft Graft

w1UWt3w~1 w~Ndrawat

Metitxs

wittidrawat wiU~drawsl witAdrawat withdrawal v.ithdtawal withGrawat with6rawat with~rawat wiNdrawaf withdrawal witpCrawa!

rntte4rawat wiNQrawdt

Trus:aczion

CdSh Ca:h

Cash CanaClan Cash DeGtt Cash US Cash Canraian Cash Cash CatR Gt:h Crh Ca:hw~Ndcswat Cash Cssh Cash Cnxh

{azt+wsindrawat

BDO

0224&'t705

Tu_

Rcalt

t0~0.00

Sa0.Ot1

SA.CO

$O.W

arrant.

FfC HC

FrgRl%W~tt~'kawat

1.08{15

6rarttfi

6rancA

6rartCh

aTt.0155

Ry 6y

fSy

Oa~xrit

Witlsc]rawaC WI4hdnwa[ WithCra.vat

~sn.szv9 BR.]&71

BR.J249

BR.3$71

Or.3b53.

At,

~~,

~i67t

ABM

a4 5~J574s2 54351791

FI3M

Pvchasr,

Purclu:c.

F'roccnxb

Prxrsed

bank Hank

tfank

lk~sno,

C+th

GRAFT

DRaFf

$Cash

I[hclrawai

W wiuwwwa~ CheryuePraesi~W wi~rawat Wlthdra+val~nt, WittKSrawal Qthcr Gmuc! tlttarrrWrW~fV,t.WttRWravrat. W~ttMlrswal peCiC Lhequr Othrr U5 Cheque wttt~lravgl ether

W~ttufravral CAD GA6

IJS.$

6I3

x743-623

d7S8.623 4~98•G23 x798 4748.6?.3

W7.166~

atcant

~oa7-~sa

t0ai-~6di: 1667-~t6b t4tT-i66 1047~aGG

7057-t66.

10.17.465 520ti867

3299 3249

3259

3299

3244

aa~a

Og7814A•~bG tY178

0478 W78 tN7816t7-M~_ 6M17B W787W7•J66. 0478 4i7$ USQ

617810~t7.466 US6

VSD O2a5.52C2867~ U50 Oi7S

0#78.t6f7-

i/5D

0235

Ltd.

ltd.

Holdcr

Srrvices

SerYtces

Lid, Rid. LLC. Lid. l.td:

Ltd..

Etd. Cid_ Ica.

lid: LfC. Ltd.

LtQ.

lttl: Ltd.

ltd.

maser

Ft4.ser Fraser Fraser Rnxr Fraser

fra:c~ Fraser

Frasct f`raser

frasrr

fn:et

arcane

F~asrr Fraser Fraser

Froset ~r~xr

iinancinl

iinancta[

G41C CMC CMGf'rasrrted: CASC U.~G C,A~C

GkC CMC CMC cue

GK CML

GMC

U+.0

G+MC

UK C,WC

CMC

w~:.s

Psrk Park

Name

SVinston

lvfnstce~

wt~w

lEd.

tsar

lid.

$.ink

Wtthdrawafs

Nc~ntreal hloncrcai Mattteai Moncrral Ma~4Ycal A4MUc11

h+onuca~ Nanttral

ASontrcat

Nantrcal

hbntfCJi ~tontmal Fnsar tbc~creat

.wonireat

TtUSt

7nnt

o(ti4antana!

oC o(Mpntreat of.Nan[rcat of o1 of or of

O~ of of of

of of

CMG

Sarvk~s

Name

Bank

Rank bank

dank Bank

bank aank Bank Yank

BJ13k stank &ink B.uik

&ark

Account

6aM 6aM

Cnruda Carwda

Cash/0raft

from

ChIO tiM1l(I

BN.t7 ftMU EA1Ci 6N,0 dx0 sMo ~K3

BA~C18a~uc Q~.10

0M0

&MO BMW &~0

(ShlO ILMO

10 •!11

ui~oa

flrsnnclal

-72

Etd.

Frb~11

:pr

•)u1

Park

t~t~Ju1~1D8MO8ankolMozurea! 15~Jt+S~]O

76~A~f»12

ie-seP•io

12-FCD•70

26•Mst~ 79•Scp-t# 26•swg•10 ZS•Jti1•~'I

13.1for•~q 2~~5cp-td

Ob~Nov-/2 16.00c•S O~t~fr0.11. 20 09•auq•10

20•Ik~c~1Q

29~Dcc~tO

Wltfidtasvais Unldantltt~d

Fruef

Trmsxti6il'

~~,

CJK W(Miton ~nuw~r

TaUI

Total ,.~

peuplerfge HR Servites Inc Forensic Assignment

~~'!

SUM~114RY ~'ALL:6USIt1E5SA~C0Utf'C'~AGTIYETY

ab2ag52 C~:L CnIC scnea~~. Ontario Ltd. Fraser Lid. Fraser ttd. ~YPFS ~otcronce Account hecount `U5~ Account Aceowit ToFat

5 ~ S~> S $ Peapledge Funds Funds Distrilauted to i42 Qnt, CA1C Fuser & ~1'PF5 5a 1,'.65,90 - 10,000 1,600,OOfl 2,975,904 InterCampany Transfers sa 85,~Q f,2t8,285 1,000: {1,304,285) Cheques Issued Back to Pcopledgc 5a (39a~-079) {195.551 ~ {133,959) {723,929) NetDePoSicsENote 1j 1,055,1&i 1,022573 11,000 161,756 2,25t,97!

Ehru~ tkposit~t~ce x~ a+ x93,459 x8,025 1~ ~9b Sa2,a4f

Total Net beposfts 1,550,44U 1,070,759 Y1,011 1b2,252 2,794,462

withdrawals Getlit Eard Payments ]a 530,342 8G5,8-13 ~ - i,39b,1d5 Unknawn TransfeEs Lo Other I~ccqu~Sks Noce 3J 3e 551,72$ ~ ~ - 551,728 Cheque Payments ~a a3a,f38 73,363 - 39t,SDt Unidentified CashlChe4ue VlithdrawaYs ~d t4d,$f~i- 71,075 X0,500 x5,415 271.a6tr Canadtan t7ratt Payments,to 8£ Rewurces 24 - SS,QOQ - 55,Q Dehii Lard Purchases e 2,7$1 5,t~5 - - 7.875 bank fees s 1,-425 383 ?U 52T 2,355 Totat Otsbursements 1,5x4,140 1,070,754 10,520 -15,5x2 2,d7b.Of1

Net Balance y,250 ~ x91 ~16,71Q 118,451

jfj tact Qepvsits are made of funds transferred among enti[iei and payments issueG back to Peoptedg~ (2j Other funds are made of deposits to bank accounts where ttse source of funds are unknrn,~n, 7ranslcr deposits, a returned cheque and brink vedit reversals have been rerrbveQ and applied to the telatad•withdrawa! iiem to show a net withdrawal am

Inc.

Assignment

Schedule

Services

Total.

(723,929)

2,251,971

2,975,300

Forensic

161,756

(~~~~~)

WPFS

(133,959)

Feopledge

],b00,000

Account

~1,3Q4,285)

(1,274,285)

Ltd.

1,000 1,0

11,000

10,00

Account

CMC

Fraser

USD

Ltd.

$ ..(1,000)

CMC

(195,551}

1;274.285 1,278,285 4,022,73-0

Account

Fraser

- -

Ltd.

~~~~~

85,1100

b2~#452

(39A,414)

1,3b5,~0 1,056,181

Account.

Ontario

s~ s~

Schedule

Reference

Accaun~

U5D

Ltd.

Fraser

Ontario

eraser

Ontaria

CMG

1b2

to co

162

CMC

'TRAN5EERS

to Ltd Ltd

WPFS

Fraser Fraser

Peoptedge

-COMPANY

Peopledge

from

ChtC

CMC

Transfers

INTER

Identified

Issued

from from

Transactions

issued

Back

-Company

Deposits

Cheque

Cheques Cheque

Transfer

Peapledge

5I}MMARY Inter

Transfers .

Inc

16.44)

54.11

383.16)

W6,00

2'{6.58~.

Ps£e

GY,SOZ.7A)

~2,IO2.)4~

t2,d]L4Sy (1,&39.32

{t.72~.32) (2,002.05) {i,&E6.14)

(t (2, (Z,80I.74} (2,418.~9J

(2,

(2,+64.17)

10,p00.00

/5,9W.OD

SU,000.00

Aaigrurrc~nS

X35,

i(ri3,

;TS;OOU.00E

t06,(lOd•60

iQ0,000.00

(25,000.90)

fOQ,006,Op

100,006.00 ZSU.WO.Ad

100,000.00

ZSti,DOG..0e1

:OO,Cb6.00

I1S6,QU6.00) Serviccs

(140,460.00}

.Ar~wui~t

1.3b5~900.00

Forensic

trvc.

lrtc.

Inc.

lnc.

Pcopledgc

7o2

SeMcrs

Semc~. Serviu;ine.

5emcr.

Services

lSs~il~d

\YPF5.µr

SUuanerii

HR HR HR

HR HR

ftvm

Bank

dge

.Ctiegde

wpk~Cge

YlPFS

D+postt

Pcoyledge

Peopledgr Peopi Peopledge

PAY

Pa{ PAY PAY PAY PAY PAY PAY PaY

PAY

CAti

C,4FI

CAtt

C.ut CAH C411 C.U1 C0.tt

L/~Fl CAN

R1C

iNC

IH4

taicgory

S(:RVItESItlC

SEAVtt£S

5£Avlt£5 SLAV{tE51NC.

iERVKES

pAY

PAV''

PAY PAY

PRY

PAY

PAY PqY

HR Nil

CAC{

CAN CAtt

ClJt CAN

C.VI

CN1

6.111

GAti

WPfS

FE6PLE0GE/QUTSUURCIN~i

PFC3Pl£DGE/W'1'50URCF1lG

Pft(WLEt)GE/0(!T'$C%IRLGIG PEOPLEOGEIOlITSOURCttK, P£OPLEDGE/OU'fiQUttClNL PE0P4E.DGE/O1175(111AC1N4

P£4PLEDGE/GtiTS0URLING PFOPtEpG&OUT'SOURCRIG PEOPtEDGElW'L56URCtN~i

PEQftE[JGElOUTSflURL11~G

PEOYCEDGE PEOPLET7GE.HR PEOYIEDGE

PE0PI~OGE PEO?LEOGF

7rsnsaetiert:FramJTa

lrom

trortr

frnsn tram

from

fran

from

loam

from

to OUTSOURCE. co to

OUTS(}URGE OUTSOURC~,Cl~t1

OUT56URCE OUTSOUkCE to

OU'fSOURtE

4UTSOURCE

DUTSOURGE

- - -01J7,5gURCE

d~~osit

Gzposit Deposit tsnx~6 oepos~i deposit GepnStt

d~'{xretfrom deposit

depnsic

issued

tsw.d

6zposii.from

Is~x~ cicpo2ii

Paymrnt Payment

PaymenC

Payment P~ymrn[ PaymenC-OUT~iOYJftGE Paymrenc

Payment

Payrnm[

tQvr

Caeq~e Cheque Cheque Cheque Chequr RiU Cheque CE,cq~e Bfll

Bifk Bilt U,egve

Ch+*pur..l~,xd BiUPsyment-OUTSOURCECaNPAY Bitl

Che~yvz t~equ2Aepos~tfromPFOPLEl3GC/0UT50UkCiNGCatiPAV Bsll ChequN CficG~r 8itl Bill

$iii

Lt~epue

SiU,Pay~rient

IIiliPaymrnc-QUT56uRCECAtiPAY Ct

fteeQue

6illPayment-OUT50URCECAt1PAY.

~cque

YAY

CAN

QAY

Pt~Y

PAY PAY

PAY PAY PAY

PAY

SunL

C~k1 CAN

CAN

CAt~ CAN CRN CAH tAN

OUT,S(RIR

W~~b:SST

Wardir~g.Pcr

W78

D475

Da78

4i7&

f'romtWisridrawatToe

OUT50UR OUTSOVR:CAtI

OU75pUP OUtSOI}F OUT56UR

OUTSOUR OUTSOUB

OUTSOUA 3T OUTSOUR

320

BR...D478. bFt.

IIr.0.tI8

BR.

6R.

8R.

Payment,

Exad

N0.1<9 N0.16Q Na.163

No.id2

1~Q.Y

ar,

at, ac,

at, at,

HEtI

Utwcixit

pcposit,

Paymrni,

Payment, Pa,ymeni, Payment, Psyment,

Payment,

Payment, Fa}merit,

Depov[a[,.br.Chi.78

Deposit

Deposit. Depo4C Dcpos~t De~p~OsiC,aT. DepgsiCat,.8R:W78 Depov[ai. CSe~posit 6ep~o:f[

Bill dBM Bilt ge~os![ Bill Bi4! Hitl Bttf Bi1lPaymrnt,QUTSOURCANRl,Y Ct~egve, CFwequr,. Bit[PnymenGWiSQUftCAtlPAY BRl Online 611t

Cheque, CMque, Gilt➢ayficnt,QUTSOt1RCat+PAY

8(tt

ft~eque.

Acwr3t

1023377

1023.377

iQ23-377 1023377 iQ:3~3T7 if/13-3TT

iD23~377

1023-377

1023-377 1p23~377 1023.377

7023~J77

iQ23-377 7023377

7023-3T7

Sdi581bY3~1T7

3858 X858 3ASA`1QZ3.3T7' 3858

38SS 3558.1023-377

3858 3858 38581073-}7T

38561023377 38551023377 3858 ]8581023.3ri 3858 1859 3858 1658 1856:1423377 3858f023~3T7 3858 28581023.377 185$ 7856 18581023.377

3856

3858.1023]77

38581021377

-3ES61021~1TT

.]8591021.377

[c6

HatQer

Limited LlmitoG

LlmitaQ Umfted Limited Llmiied

Limttc6

tirsdted

Umitad UmGtrd

Limited llmitrd~

LimlteC Lkm~ted limlttrd Limited ltn~itwl Lfmite~! Umlted Limited

ltmiicd. Limited lirnl.teA UmScrQ

Limited

Lirm

rfo

rla

CNstnrio

Ontario

CMW:rW Ontario O~tdrto Ontario Ontario Orturip

OntarsD C3nsario Ontirto Ontario Otatetlo

Ontario OviW»o gnlario QnLario Ontario CMka

6ntartn

iMudn

(.Hilda

-152

.IA52

524452

Narrx

1625452

1623452 ib2M1+5?

182d4520cttatip

ib?445~OnWrIa

162L45? 167d~f52

i62aa520ncarfoUmYtad

7b244520csia 16 Y62aa52 1&2d~526nUrb 16252 7b2M52OnrarioLtmltcd 1b2~id52 1b24a5I 763 16241520nWriaL{mltad f iG24t52 7624452 762+152 1624452 7b24452 ib2sd52 tG24352

1k2M52

16Zs652

162+152

162WS20nt2~.r10lln'4itad

£ank

TRANSFERS

Mz~:rcai AYmUcad

hSonire~t

hbn:rexl Nontreat hbntreat

A~vmeat

Nontrea! hbntreal

AWnueat

Abntrral hbntreal Monueat

M~nveat

Montreal Montreal

No+itraal nUnVeal hb~treal hbnv,ak

M~nUeai hbnVeal

tibntrenl

/.bntreal

lbntreaf

of of7.bnueal

at of of at of

W of at

of of

o4 ofMonueal

of of

Name

Wnka(Xbrs[rea4

bank

Canko( Bank Rink

tSank

Lank. Bank

bank

Bank Bank

Bank

Banko!

Bank Bankof Baokof BanY..o} bankof Banko! lUnkof Bank Bank

6ank

Sank Bank

tiO

L1mitCd

Bh10

EA+D BMO Mi0 0.NQ BNB BtAp

&~fO

BMO BMO

Bh50 Bh50

&tV0 BMA &v4 BNA Bl &v4 BMO

BNA

&MO

&,YJ &wJ

8~.+0

8M15p:&ankh

lH7ER-COMPANY

~08

r~09

1sn~08

Ontario

•kug-QS

•hUyG7

WYe

S~Jun~076M40ankd

31•.iu(-07G~OBanko{Monucal

03•Jut~p7

f8 17•Jun

21•Srp•6T. 2&Jan-09Bµ08ank JD-.tt~~tl76AiU

27.1un•OS t}6-Jun~Q1

JO~a, 11•htirv119.

46.1~tir~09 OS•pec~Od

70-1an~09 10~.Apt~08

t Ol-Uct•D7 11.4CL~08 06•~r-09 U-4~/i17y~07 G9-h+ay-Q6

a2•}w1.08 11

~7•Fi~i7~O4.CV7J8anka1A4nnSreai ii2~5ep•48

fl1~Feb.Qd

75-Hay~10

:9-Feb.QB

28•HovOS

'7ransartiari

16?i+k32

SUMMARY • _ ~

PkoPledpe~ NR Ser»cas ttic Forensic Assignmrnt

5chcdtile 5k~

SUMMARY OF tNTER•CO~L4PANY TRANSFERS

?rxnsactkvs tkprdt FrornflYtifi4rawa4 TO: Date ltame of ~.vnk Hama M e4rLgsitF.t KaCdrr ~1r`ca~ tit' et Exaet WoeCli+q PecStmu Yraiaacd&+FraEu+7`d Ca?r.'B«Y" ~aA~ ~a~; +~!wt~iR

i 11.~iiy-Q7 BtQ fsu+k of Nanireal 162M52 Ontario Lfrni[rd 3858 1021.377 Onlinr Bill Paymrn[; OUT56UR Gtt~ PrY Bikl Payment • OUSSIIURCE CFN PAY j91p.g6) 31-Avg-Q7 EYO"&inkof Nontt~at ;15I+/52 Ontario litruied 3358 102J-17J On~3nt Efll Payer9cnC; OUTSGUR G:11 Pi.Y Biit Puy~i7ent •.OUTSOURCE CAN DAY. (T,7ii.D51 3f ~Oei•07 BtiU Bank of Mpntxral 1E24152 Ontario Limite3 38S$ i023~3T7 O~l[na Bill Paymene; 9U'fSpUR GtH PAY Biq Payment - OU7SOURCE GAN PAY {I,,~t,Sn.25} o3-Oec-0l Bt~9 Bankot hbnircal 1d2d452 Ontario lfmi[et€ 3858 1Q23.377 Ooltne Bfll Paymeni, 0ln50UR C;.N PAY Bill Daymmt - OUTSOURCE CAH PAY '' {2,Wd,-~fj 02Jan•QB 8150 Bank of Montrn5l 1b2iA5I Ontario limited 1958 1021.177 -0ntinrt Bill paymen4 OUTSOUR CAtI PAY 8i11 Psymmc - DU750URCE tAN PAY {2,354.59) 31 ~hUrOS BrfA Bank of riWnttral '162•i~152 Ontario L9rpi[eti 1858 10233F/ tJn43ne8tll Payment, OUTSOVR CAH PAY 6i11 payment - OUl"SOURCEtAf~ PAY (1,~dtp.4'~) 02•lul•68 BMO Eank of hWnkreat t~r24fi52 Ontario Lirrii[ed 3958 1023.377 Online Full Payment, OUTSOUR CAt7 PkY Bill Payment • OII~SOU0.CE L,aN PAY (2,465:75} Ql•Oct•08 6,ti~0 Eank of hbntroal 1b24452 Ontario lim~taG 3858 1DZ1~3~7 OnUnc 8141 payment, OU750tFR Ca1~ PAY Bill Puy~nrnt • OUTSOURC[ CAN pAY {2,712.73) 3t1-Uec~08 6NA Bank al F,bnveat 1b24~1521}nWrlotimi[ed 3858 1tlZJ•377 Oniinc Oitl Payment, OUTSOU~i G1N PAY 6iil Payment • OUTSOURCE CAfI PAY {t,6'Xt:41j 3t-hdr-09' &~iD Cank of tibntr~~nl 1b2.1452 Oninrip limited X858 1p2Y37'7 On:ine $ill Psyrricnt, OStT5tlilR GN FaY Pitt Faymcet • OU't50UFC[t:17 PAY (43q,4J) i 3~Aprvtr9 G+,iO Bank d rrontreal 7624452 Oniarlu Umited 3853 1621371 OnFlne 8ttt Payment, C73IFSOUR CAN PaY 6i{~ payment • OUTSOURCE CAN PdY {2,LAT.52} 30-Apr-09 &ND Bank o! Ak~ntte»1 7GZA452 Ontnria limited 3656 [email protected] Hill Fayrt~rst, WTSOUR CaN PAY Bitt Payrnzsat - OUTSOURCE CAt~ PAY {2,~t65.75j. 28-At~y-09.6ln0 Sank of 1Jonves4 1d2M52 Ontario Li+nited 1858 t Q21•JP .online 8i(l Payment. OUTS6UR GN PaY Pitt Paynitcat •OIlTS4URCE CAN PAY {Z.,5.17,A5J 343u»-096vO Bankot ti'onirral ib244520nlariotirrted 395$1a2J-377 OnUnc BiilFay~rie+~C, 0U750U3?~C:.N PAY ~Bi11.Psy~runt~.OtYf~~t.7URC£CA+I PAY (2,iG5.151 (39#,~fA.dtlj.

?8~feb•12 &A50 Eank d Mnt~trosl. 16I34S2.On4i'{o-[6tdted 38~fF 1dI1.377 ,Credit. BR387i,TF.FRQNCrK 'T~#irnftrltgintto ttK S5,OU7.t0

7824452 Qntarfo.UmfTed Peopiedsa. Funds tiet..Balanca i :45b,~t89.20 euc rra~ ua,

Chegc~ made payabte to CMC trom WPFS on this date iii WPFS's tank account. 3a-3u1-09 BNAEankpt Nbn[real GIhC Frowr Ltd. DA78 t0i7~<6fi ~~CreOlt, GkRUMEED.FUN~S {hc~que deposit {ran Wp~S LikMy from WPfSAcctwnt .y5,ppp;pp. 6H~Scp-09 BF10Pankof Mortural CNG Ftawr 1t6.- Da7$ 1 Wl~afib t?4p6ilt Cheque deptnl[ irom w'FFS AS,OOO.Ob t6•Qct•OA P./~4 6ank of A'.oritreat GiC Fro:cr Ltd. 6~T8 10.E7•abb. OeppstL Cheque deposit fraan WAfS 45,f~Ot7-d6 ~7-Ucc'09 6M0 P.ank o1 Abntreai CJ.~L Fraser Ltd.: Od~B 1W7~~56 Deposit Cheque deposit fromWPFS 25,09tl.p0 20•Nov09 6VA bank of Montrral Gl9C Fraxr Ltd. g{78 7657~~6b Depos(~ Chequr drpw,i2 from W?f~$ 25,tlW:DO 23•De~c-O➢B.vA Bankol .vonUaal Ust Fro:cr ttd. 0~181Dt7•{6b Drpos(t Chc~x depo-J[1ran WPf5 9~~DOo-.9p it~FeC-1U B!!D Bank of Abnueal GVC frasor ltd. ~ 4578 1617-s6b Depoxtt tlicque 4epo~Jt fran 1~PfS 3tl,06U:i10 12-Feb•fa F.t+A Hank W ti'a~tre~l UDC Fn;at Ltd. 0478 101Y

Pegs 3of 6~ 6

int.

W6.ti0

(iLUUQ)

(aao,o6}

Psgc

15,AW:IX1

a5,UW.Q(S AS,fl00.OD

75, 75,000:00

SO,000:W 30.000.00

75,D00.00 1Q.OD6.00 45,006;04 7Q,OOa~.00

JO.pt70.00

60.WO.OQ 7A;2S5.73

'I(1,DOO:W

E25.6Qt~.D6}

{7x.000.00( {24,IXW.ik~}

(SO.DW.DO)

(19,551.Q0} {2p,060,90)

(20,006:6Jy

(20,OW.OQy

(5S.000.6J1

Scfresk~l~

Srrviees

(19S,SSI,OOJ arnow~t

~,z~,.ssx.~~

~~wemfc.~tiv„nRxvic

Inc. tnc..

inc.

Inc.

tnc.

Inc.

Inc:

cWirtu

\YPfS

per

Pcoplcdgc

for

To?

tram

CMt

Semcr.

Servtces

Survicr. Serncrs S+:rv1c~K

Services

Servi[es

a'~equc

Trued

HRSenriecK3nc..

HR HR HR

as NRServftes

deposit

Cheque

X6,004

000

b.rssued

;

Reoptedge

Propledge Peopledge to

WDf5ban7caccouni tcx

PeopleOge Peop{edge Peop[eage Peoptetl Cheque Pcopiedge Paoptedge-HRScrvicoslnc.

Peoptedge

142M52

ACCWt1T

{aergory

Frwn/Ta

1NVESTN£NT

WPFS WPfS

WPFS WPFS

WAFS

WPFS

WPFS W'PF5

wPFS tYPFS VlFFS

v✓PF5

t'rPFS

FLEDGED

FEOAEEOGE

FEOPL£AGE P[OPIEDGE

PEOPlEOGE PEOVlEOGE

PEOPLEDGE

PEOPIEDG£

TransacCiar

Yrom

tram

trom fPwn

from fram from from Iran from from from from

LoPE0PLE0GE

to to do

to.PEOPLEDGE

to co

Iromlio

deposit

depos5t Oep~osit

deposit

~Seposie

aepa;it Lamiced deposit depoat i~w•ii iswed iswed

dzpw.~C Iswed.to ittued iswed deposit ii3i~ed fs;ued.Lo depasit i~ueA

tana

G~cquc

ChequedepaattramwPFS. Cheque Qi~que

Cheque C3~eQue Cheque Cheque Cheque Checpsedepa~tfromWPfS Cnegne Cheque Cheque Cheque Cheyue Che.~e Cheque ChQque

ChequeiruedcoPEOPLEDGE Chrquv Cheque

GheQue tbep~er 6hrque

¢p.,

Chegre

7ramlet

PARK

Fo:

PLEDGED

Stmts

WfNSTpN

FOJt

Per

LTD.

OEP657T

WordEng

3299

From7WlthGnwal

+'.C~,QU

BR.18,71

BR. BR.3249

BR.3299

BR.1871

Bft,7294

SERY[CES

4.1

Enact

NQ.105

N0.i N0.12Q N0.721

NO.J N0.5

N0.7

t~0.113

nt,.6k.]S71

ac,.

at,

aC,

ae.

at.

BR.387

tkp~isit

Drposii

Depmilnt,HA.38~t Deposit Deposit Oepasil Oeposlc

Deposit

Deposit De{~os(L

FINaNCinl

Deposit 6epoilt Aepo%f4XX,-0R.~12 Credit,

6eposit Cfieque; GAequa,

CRrequr,.Nf7.10& Chepua,

Cheque;

Cheque. Cheque, lkposi[a[.SR.7299 Cheque;:

tM1eQue,

Pabf[htemo,

CM-que,

INYESTMERiF.

W7-id6

W7.4b6

W7.146

W7.4b6

W7~4b6

ritcamY

1 t 1

1457-466

14t7.46b

1W7.4~5

S6Y7~a86

1Q47.4b6

1647•~b6

.~..

16i7.4b6 tOC7.45G fOd7.466

1 1097.466

71K7~iS6

...

p478.

W781647-4bb

W.TS Od78.1Ds7-~bS W78

WT81W7•{66

Od78

O{~'6

Oi?3 0478 Qi781W7~Jd5 Wl$ U478 W78 OaX81Da7•a66

W{&.i~47'~

0478 Rt781W1-(b6 xis

O~i781Q47-4dG 0178

0478tGt7.4b6

D478

0~7$

0428 04781647-466

Bolder

Account

Ltd. Ctd~ Ltd.

ltd. ttd.. Lt6. EtQ.. ttd. LW..

Ltd: Lttl'

4td. Ltd. Ltd.

Lid.. LLd

ltd. LtJ.

LKd:

ltd.

ttd, Ltd.

Name

aWf

rated

Fraser Fraser Froxr

F~asrr Frucr

Fraser Fraser

Fraser Frasrr

Fraser

fraxt Froxr Fr Fra:er Fraser Fra.er

Fraxr Fraser Fnsor Frastrr

Fraser

Fraxr

C,~SC

Ct,SC UtC CAiC CAhC

CN~C

CMC CIJL

Ch4:.FrasrrLtQ:.

U.tiCFrase~ktd GK CN&

U.sC

ChSC

GG G'L CXC CA's C~tSC

C1ACFraserLtd. C.M.0

GK CSC

G'G

GYG

Bani:.

TRANSFERS

Mwiucai

A'nntreal

hYmtrea! Aitia~trea{ hbntreal tMnUeal Ndnueat MonUeal

MonUcal

hbnVeal

hbnfrtal

Mrnueal

hbntreat Montraal

J~'a~traat Montreal bbntreal

1hwtUeal

l~wntrert

l~bnUeal

/.bnuea

n(Mor~.treat of of

a! of

of of

WmE

Bank

bank

Eankof Bank Qank Bank

gankaf

&ink

Bank &vnk Bank Snnk.of Bankat Ba~kof

8ankaf Bank BYnk &onk9i

BankNbber[aea4

HN-D GMtl

BA47

B7.ti0

Gi0 ~A40

C.SYJBankofxontceai CNO

gVq

6h40

0h+0

R+W

dr+ti0

&tiA BMO 8asp

SMO

gN0

BNA BNC)B¢nkol Brh~bank

8N0

-10

OFiNTER~CW~4VAfiY

B~F¢6.11

Qt[!

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TfanSaC[Ia Dcpw.~t From/WfthArdvidl.Tn; [tsk+ Name pf 8uik Name of Auua~mt Hratdci Acc~c~r Exit wad;ng Pcr Stsnu Trai~escttori Froml7o fateq«q Chage~e TsYucd Tod J.max+c

llS.Srranxf~.v, ll5D'i'F7i I249~G798a623y: 29•ApY•i?8V+6.Banka/NvnU'eal CMCFraserltd. p4781047.4db AT1.t3t59VEC.5(}.00,t000.Op. T[a~utertpG9G.(Acc[p}Y99-d148-6231 (I;W0.40}

CHCfrasar LW. Peopia9ga Fu.~uYs Nut Batanta 1,022,734.23

CJAC Fraser L[d.• USfunds Incanknq w~rc Payrrunc, USA pEOvtEt7GE. Id•Apr~tY ENd)Ssnh of tta~treat U5C Frazer Ltd. USD 3293 A798.623 HR SEAVt[ES Ca.hf4tkyuCr de~p.prit irwn VEOPLE~E. P4roptccf;e tiP, St[vicr'tnt. 10.DOd.{~Q

US$7r~nsfM. ttSD Yfii +78•tQJ7—t66, AT1.4t54 HG SQ.W. GtiD 20-a~af•72- 6Nr7 Bank at tMntreat Chi ~famr std: USQ 3244 d79&-62] DcposiY E4UIY $5015:90 TCdrelar Jran CMC; 4.i~Oti.CCf

CM[ Fraser 4td. USD Attamc PacspSebga funifx:Nac 8aIanca 1 Y ,OOQ.t10

Wfnszan PukPdnanclai SaMcas Ltd. I~3~Ju1.09 TU Catwtf~7tu4i WinAon Ptk ~nanCI7lI S~rvkeS:Ltd:.0245.5208867 DcpotiC C'ticqut dp~W5It 1Y4fYY PEOPLEDGE SQO,OOOSflO 09~Oct~09 Tp Canada Trust Winston Park Financing Sarviccs Ltd. 6245.52R?867. pep~;lt Cheque deprit from PEOPLEDGE 7Q4;QOU.R(7 23~~ec•09 TO Canasta Tent Winston Parfc Ftnandal SrrvSces Ltd, 62x5.5263867 Deposit Cheque deposit Irom PEOPLEDGE i W,IX16.00 72•Feb~10 TD Canada 7ti»i Winston Park Finantfnl SeMcos ltd. 02x5-520.Y867 6epo:fe Lhtyuc 4epa:it trom flEOPLEDGE tOtl,60(F,W 23•Apr td TD Catwda Tent Wi~siprt Pa[it F[Aan[lal Servkvs Ltd. II245.520fl867 Drpu~t. Cheque depait tmm PEOPI.ED~iE tOf1,W0.tlQ 2t,hl~y,1D TD Canada Ynttt Winston park Ftna»e{al Serv{crs Ltd. 02x5-5268$67 Drposf[ Cheque OcposiC irom PE6PLEbGE 1tlD;D06.06 02-Jul-10 TDCanad~Tntit winstonpsrkF(nanCialServtcesltd. 02s5~5268867 pe+pgiit Cheptieticpasitirom?EQPLEDGE t00,ODJ.Ot1 iS~Sep•tOTDG~~7n~t. WimtmParicFEnanclal5etviccslid. 0205.5268367 Depots Chega,rtkpi»itlrcrcnPC07tEDGE tIX3.6tl0.C4. 12~~Fa~tO TO Canaria ?rrtti w3m,2aa Pane itnancial5ervkes lt0. 02a5~520d367 ptyntf Ct~que drpriefrom PEOFLEUGE. t0006tl,W td-0¢c•i07D Canada Tt}asY Wia~tttu~Pntk Finuxfal5crvicMltd. ~735.52038~7 Oe{w~sft. CM,~puc deposit frmtPEORLEDGE ilXf,OW.CFQ 71•Feb•tS TDCarsadaTnsi WS,utmParkFinanc1a15ervica:.ltd. 025-5208867 Ch~u~r'Y tl~egquadapo~~itlromPEdPLECGE 2IXS,OC6.W 2~iJvn•tt Tp Canada 7rtui Wtn;fa~Park Fltwneial Scrvkc: Ltd.. 02x5.5266867 pcposli Cheyut kpa'.iC Vnim VE6PLEDGE l0A.W0.li0 2G•aug•S1 TD Canada Tnnt Winuon Pack Ff~unciai ;a;vicvs ltd. 4i44-5T65847 pvposl~ Cli~qur ~epoxiC Troia 7E6PLE0GE tOD,006.tXS 77~FeC~12 Tfl Canada Trtrt WirtzLon Park Financial ltd. Servicrs 0245~52D8E87,. Depasft.- Ghtque_.. deposit fratst PEQPIEDGE_. 2tl0,OtXt.gS t.dt00,Wb:tlQ

25-hUy~t0T4Canacia7nut WinsunParkFinaRclalServicvs,Ltd. fl2A5.52t18867 C}1Q4QQQiQ-O:DOdL4155 GtisgasE%~,utd'Lp1b2s4S2Ot17ARiDLTD i42s152Qnt.-ltd f30.00tl.QOS

24-JLC•D97D Gnadi 7t'tgt; 1Y#estntt P3tk FinA~3Libl~Rrvie:as Ltd,. Ott-`, a2f~88¢I CIIQXD0901-X200554523. Cl2irqut lutk$~t# ~{~#5.W6.00).

Page 4.pf6: ~ ~

Peoplrag~ MR scrv;ces Inc iorrnsic A;signmenc

Sclstdult.:ib

SttMMAAY OF(NTER•COMOANY 74tA}13fERS

7~sactlat r pcperlt Frorrt/WiUxlrawaf To: Wta~ Na~t;W Qank. Name of Account NaW~r ActocmE.r E~tact Wpcding P~ SVnis Transaction ~romlTo Category ~CAgq~C.tswedToT artwuric

S OB~Stp•09TpCdnadaTnnt YllnstonparkFinandat5ervicesttd: 02a5.52p8867 C1iQapOt41~Q1QQ2b~YitA Lheq~eissu~dtoC2dC (g5,ppp,opy 19.00P09TCtCanadtTrtist. W(ntanParkfinancialServicesLtd. OT45.52086b7 CNQa006R2~02pOt9T)5tl Chequei:au~d[oC1.~C (45;600,00) 27.Oc[•09 Tp CanadY TPust W[nzton Park financial SeMces L(d. 0745-5208867 CNQ 600t02•tl5pOp76b22 Cheque t;sued W G.K ~~,5rppp,flpj 20-Nw•p97D.Canada PnGi WSnscon Park financial 5crvices Ltd. 0245-5.08867 ~HQa00003~05W477456 Chrquc £ssu~d co CNC CN,C:pt4sar LW-. (25,IXk~.DO) 24•Ucc~iS9. Tp Canada Trost. .Winston Pnric fincncial5erviccs ?.cd: 0245.52U9867 Cfi4i~4~•DOOD508~50 Chcqu~ is;ucd to Chi tN~C frrix~eCtd. (55,OOD,90) 10•Feb~i0T1?Car~edaTrust Wfnz:onParkFinaxtalServ}te3Ltd. 0745.5208867 CtIf1h00W5.66003T2.026 - CheQuei:sue~lCoCN4 ChSC.ProseXltd. (30,000.W) 22-feb-f0 7D Cauda Tent Winston Park Flnnncial Set~ices Ltd. -02d5.52088b7 CH(1aD0(HIG•~bil05549?$ Chequc iswed to tkt CFA'& F'rbser.Ltd. (GD.~D:t~) 12•Apr~tOTOtanadaTru:t `~nstonParkFiM1anciatbcrviresltr9; 0245.5246$b7 fNQ~tW007•GdA0260:72f -Lhefluei:suedtoU'G. CMC.Ftiscrltd. (sS,OJa.OD) 10-.~r•SO tD Ca~.~da Tent 1Vinston Park F7nsnclai Strrlces Lxd. fl2dS~5208967 CNgafA003•df 00555977 Cheque iswed to UK CAhC Fra:,or Ltd. {SD,n00;80~ '.t•7.UytOT~tanaOaTruiT WinstaiFarkflnaxiaSServicesltt3. 42aS~52088b7 CHQaUD009.0200216TOA Chepueisw~dtaG.1C CktCFra.erLtd. t,70,DD0.00) 16•!un-10 7p Cansdn Ta¢[ Wlmton PaAc F~nartcial Services Ltd: 0235.52D88b7 CHQ~OtTt t-OSQ0299767 Cheque iswed to CMC CMC Fraser LtA,. j40,tlf)O.OQ) OB•Jul•7ff TDCsnnda Trust Winstarz Park flnanciat SeMces Ltd. 0245.52D38b7 C}lc2af~Ol2.OSd30TH7~94 CAzquc issued wCxG 'CA6C frascr ltd: (70,000:00) 2b^Aug•IO iDCanada 7rusc Whuton ParkFinanCtaf Services Ltd: 02s5•S36B867 CNQ~n7bt}tl•OSDOOL9921 ChcWe i•.we0 to.C„I.tt GVC Fraiot'tW. {30,ADD.flfiy S7-5ey7Q T4 Canada Tnnt. WinStas Park ~inantial5avices L[d, 0245~SZOB8h7 CHQi!flUOU•AIA~255b78. Cheque isu,ed to L~vC CMG ('rases 1,td... (30,UOLt:00} 'Z7•.Sap~tOifif~nadaTnni Wansw~iParkFfnucial5erviceslc4. tl245.5Xp58b7 CHga0W15.06Ptl~~51% CMyueis:.~wdtoChY ~'CMCFtaxerttd.: ~3U,UW.W) 92•Novf0TOCarudaTn~i Winston parkFinmtKSatSetvlcesLW QZ~iS•52A8867 CHQ30007b~{N,Q03X2s8! ~.Chequeiswed[oGti, CMSFraxrr3,W.. (75,DOO.W}. 'I8•Qoc•SO TII:Csnad;~ TttXt. ~ Winstat DAik ~9nantfa! Serrites ltd. 02A5-5208847 C}IQaQ7D17.6300358116 t~eque hwed to CJ.K: C,Y~ ~rsset~.lttl.: {60.Dpp.:W) 25-Jan-St Sp Can~~.da Ttvzt, Win~.twf Patti FnarKial Scsvicxs ttd. 02x5.5208867 S~IQ ~.000tB~tlSW2009t7 ChcQuc i:uw wCti~C (35,W0.06} 18~FcL•it TOtannda7rust :W~stonParkflnanciatServicesLcd. 0245.5I08b67 CHQCOr7039.OSOpbii454 CC~cqucissuedtnCMC (75.070:00) 18•.tipr~if ~pCanadaTnnt ~WisutonParkFinaneiat5ervicesl[d. 02x5.5203867 QiQr00t03.OtW256Y1J. Ci~cy~sisuedeaG+C. (75.QOb-OOy Z7-luh-11 StttanadaTru3t. 'Whatar~Parkfinancial5emceslcd. OTaS-SZ68S67 CNQkQOQ20~01~06i3473 CtxqueixwcdcoCUC (a5,tl4tl.tp~ 2J•Jurr~€iTOCSna6a.Trust WinstanPdrkF'Iruncial5crvicesLtd. 0145-5268847 CNQFIX91iH•4500s901:4 CFsqueisvxdmChiC {3S.(YJD-OF) OS-Aug•€7 tD Canadt irUS[. W~scm Puk Financtat Services trd. 02aS•SZOas61 Certlficd GHQaYWipS Cheque issued to CA1C CNC Ftaser ltd:. f-05,OW-W? 24•aug• t 1 TQ Canade Trust Wtnst~ Park Flnarxial Services ltd. 02 5.5208867 CHQsQ0105.OStl0570761. {r,nqu~e.;S ,xq w c„t~tC CkC.Fraser Ltd. (T4,'Z85.Z37 28~Fcb..t2 TDCsnada7nnt. Winstar.ParkN~wncial5ervicesLW.. 0245.5268b87 ChgxQOftl7=q~t3iT227it2 LheQueiswEK![oU+G {70900.W) 51.27a.235.23y

31-1u1•09. TDtaaada Tr[uC Winston Pane Flnarxlal St[vices Ltd. 0245•~2088b7 OUtSWnd~ng J2U8U5. Cheque i5wed Ca VEO{'LfDGElOUY${SURCiNG CAN VAY {7,549.E8) 31•aug•09 TD Gatta4a 7rtC4. Winston park Fieanciat5trvices ted. OZ45.51088G7 (}atswrcfrtq JUc5J4 Cheque isw.tl to PEOP[.EDGElOUT5QURCING GN.PAY (2,7#7.E1) 30-Sep-MT4CanadaTnnt. WinscunParkFina~scialSer~ic¢s.ltd. n2a5~52088b7 6uttaurcfngJ2UAQ5 thtqueissuedCaPEUPIEDGE76(lTSOvitCltiGCANPAY (2,63~::i~j ]0.Oet•09 TD Canada Tnue Winston Park Ffnar~dal Services Ltd, 0245.52088b7 Outsowcfng J2UBL2 Cheque issued w PEQPLEOGE/OUTSOURCFNG CAN PAY ;2,8a3.S4) 30-Ngwp9 ip Lanada Trust Winston Park Financial Services Ltd. OZaS-3208867 Outwurctng J3A2a7 Chrpue a;ued eo PEOPIEDGE1011TSOURGNG CAN PAX {2,744.52) 04•Jan•70 TD CarMda 7nrst Wimton ParSi Fnancfa! Services ltd. OZ-75-52088b7 Outsourcing 4YJA3K5. Cheque issued w PEOPlE0GE10Ff750URGtiG CAN PAY (2,931.57) 29:•!an•10 tp Canptig Tryst W~nsLan parse Finantiai SeMces Ltd. 0245.5208867 OUt3Curcing L4H~fH6 -C[ieque issued w PE07LEDGE70UTSOURQNG CAN VAY (3,057.53} Qt •tiar•70 7D Canada Trust WSns[on Park F'InancEal Services Ltd. 0245.52U&367 Outs~wrting NSYaWS Chequeiswed co PEOPLEOGElOUTSOURLING ChN PFY (2,854.79 3t•Mar~10 YD La~ada Tart Winston Park f'inarac[a15eMces itd. Q245.5208867 Ouisqurcing Z1X9L9 CAe~ue isstae~cl [o AEOPLEOG~/OUi50URC1NG CAN PAV {3,22~.40J

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SUMMARY

Nnnsicn 6a

Inc.

?9b

3,000

Total

129,07f}

132,377 542,991

410,11:4

Assignment

Services

5chedute

296

49b

296

Farer~sic

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AccounC

Peapledge

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Ltd,

Account

Ch1C

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l.td.

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Ltd.

;

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13Z,07U

129,070

493

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1&24452..

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scnedu~e

Reference

Accounty

Line

Accauat

{tavesior

Deposits

-unidentified

DEPOSfTS

"Persanat"

Cheque

deposit

OTHER

Cash1

Deposits

framfto

3577=274775'1610

Earned.

peposits

Credit

Cashlcheque

Rebae

Transfer Interest

Unidentified

Other

SUMMARY

TgtalOther ~`.

Peapledge HR Services Inc Farensie Ass€gnr~rcnC

5chedutc 6b

SUMA~ARY OF UNi€}ENTtFIEO CASH/CHEQ,UE DEPI?Sff`5

Tt~nsaCt~on Name at Bank Depo5lt From/WitE~drawal To: Transaction FromJTo Cate,or~ Ghequ~ lswedTo?_ Amount Date Enact Warding Per Storks

15~4d5Z Ontario limited Account # 3858 9023-.377 i4-N.ay07 BMQ Sank of n'~tn[real ABM C1eA~{t, 3?d DUNRAS S7 Gashltheque deposit -unidentified 3t.8{DU.00 O~S•Jun•07 8MD Bank of h~ntreal ABM ~eposft, 32a DUtJ~AS ST Cash1

CiiG Fraser Limiked Account # 0478 104T-466 Qfi•Feb•12 f3M~ Bank of ='vtontreat ABM Deposfit, 240 NQRTH SERY C~3sh1 Cheque Cfepos~t - Un'sdesitificd 7i,3(?~.L~O

Page 1 of ~ ~':

Penpledge HR Services Inc Forensic Assignment

Sch~d~te 6b

SUMMARY OF UNIDEl~ETIFIED GA5H/CHEf},t1~: DEPOSITS

Transaeti~n dame oi:6ank Deposit Fro€n/\'li[hdrawaT 1"0~ Transaction FramlTo category ~~lEGUe I5SUf1~ TD? fUiIQUR~. Remaining amount aii~r taking 70,000 off of'tatat deposit. 70,000 rotates to ChequC written in WPFS account suggesting a cheque waS made payable to CMG.. 28.6eb•~2 BMt~ Bank of Mogtreak Deposit ae, BR,3871 Cash/ Gh~que Deposit -Unidentified. Remaining amount unknown. 1 i,300.DQ D2-Air-~2 SMQ Bank of hWntceal A6M Deposit, 253b THIRD CIN Casht Cheque Deposit -Unidentified 1 ~i,t 25.4fl 30-Apr•72 9M0 Bank of hWntreal ABi~ Depffsit, 2536 7HIRR LCN' Cash/ Cheque Deposit -Unidentified t1r3Q0.Qfl 48,025.QR Winston Park ~inanc3afServices Ltd. 17-Jul-1J9 Td [anada Tnnt t4ir~stor€ Pack Fnancial 5ervites ltd. Q245~52fl88bT ~.C(JDSIC ~'I~l.QQ

Total Unidentified CazhlCheque Deposits 430,119.t?

ease z ~t z ~ ,~ 1~

Peopte[f~e HR Services Inc Forensic Assignmen[

Sthedute be

StJMMdRY OF AL OTIiER [3EPQSITS

7iarrsactfon Da[e name of Sank Name of Accoum t;~tder Account t~> Deposit fromtwiUutrawat 1'0: T2aaatiton From!'To Ca[egory Aaneunc Exact Wordting PerStmts 1a~ssz anwro ttm~ted 5

tt-.tut-QS &tt0 6aak of htgntr~al t624a52 4nWrio timitcci 385$ ip23~377 fnedit, $8.3677, 21~T75t61q Credit • 3477-214775F610 (I~yveitar L{ne Account) 129;070.

30•~un•09&1tQBankothi~r~treaC i624a52Ontariotirnit~etl 38551423.377 Gredt,8A.3318,TRANSF'ER~ItOhiPERSQNAL TrdnsTerfrom/to'Penawt'Attount 3,fJQ0:04 .. 14-Jut•088~N,pBa~jkpi~iWntreal t6?4a52Qntar~OLlmlteit 38581Q23.377 Transier,.:3575.631i-7470378 TranfielfromltoAccount3675r8311.7d7~tk78 25,853.SG

04-1u1-O7 &NO Bank of Mar~ireal 1L24452 Ontario LimiEet! 3858 iQ23.377' Online Transfer, Th3677~7343.357 Transfer from/to Aaaunt 3677-7243.357 3677 iQ,33tf.00 2G•Oct,07 BMO ink of M~ntreaE 1b24452 On[arto LtmRed 3858 1023.377 Online TransSer, 7F3677;:/343.357 Transfer fromtto Accoun[ 3677.7343.357 3677 ti?3:53 25•Feb-09 BMO Bank o! hiantreak 162AaS2 Ontario Limited 3558 1023.377 On(Iiie Transfer, 7F3b77J<7343-357 Transfer fromlto Account 3677>3g3.3571G77 50.Q5 1Q-Jul•03 8MO Gank of Montceai 1b2d~f52 Qn.arit~ limited 3858 1Q23.3Tf On(Ine Transfer, TF3bT/~7343.357 Transfer fromtto,tttount 3677.7343357 2677 ~34.bb 26-May-69 B1dQ Bank of hbntreaC 162M5Z Ontario Lirnited 3858 iQZ?-377 Transfer, 3677-7343-357 3677 Transfer iromlto Accoune 3677.7343.3573677 S,1t00.00 26-At~y-Q9 &V,0 Eank o! Mo~treai iGZ4452 Ontario CGrited 1858 1QZ3.377 Transfer, 3677.7.233-357 3677 Trantirr from/to Account 3677.7343.357 3677 b,60~?.00 10-Jun•09 BhtO Bank of l~haatreaf 1b2~452 Ontario LimiEed 3858 1D23-377 Onttne Transfer, TP3677k7343-357 7ransFe~ iromlto Account 3G77.73A3.357 3677 297.A3 23;D15.b7

31•Mar~Oo BA10 Bank t~f hiontieat 3b24~s52 Onlarto limited 3858 7023-377 Traiufer, 3553.3018-476 OA~8 Transts~f fromltq Accaiint 385$•3Q18.416 D478 ~,DOD.00 p2.1an•US BMQ bank of Montreal 1624452 Oniaria Limited 3858 1043-37'7 Trarufer, 3853.3016-~i6 Oa78 Transfer fromlto Aaaunc 3858.3018•a1G Oa78 4,603.52 ~~b03.52

Total 16 4452 Ontario Limited Other DeposiCi 187,5 2.75 tA1G FraserLtd: YranSier From tNl Fraser Ltd - Jnfui Cu~ntni~sgs 75J~n•!p BN.D &ink tsf kuntrcal CMC Frazer Licl; 047& 1047.4fib Oniinc 3ransfer, 7F 367as$856-Ot4 (Acct x 3G7d-gg56.014j 3p p~.p,pQ

EME Fraser Ltd; = US AccoYint T9-ham• t i B1k0 B;~nk a(Aa~nfreat G4iC Fraser Lid. 0501299 4798-b23 tnteresi farrsed IntereKt Famed 617

Pape 10{3 3

Inc

5.45

i:95

1.95

1.55 1.13

0.4b 5.00

D.GS

O.b4

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0.74

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O.A9

t t

15.95 t

7ts95

t1.45

iT.9S tit.95 15.95

11.95

R~7GE! 11.95 11.95

11.45

Page

Assigunent

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pppptrcf~C

Earnri7

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Rebate IntcKeit Rebate fntetest Interest Rebate Rebate R~.Wata

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TRANSACTION

atCOUtJT

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x798.623

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USO USD U50 USQ USD32944798.62] USD t75D USD USD

USD

l3SD

Q2d5~52(k~6fi

OZ45~5208d1G7 ll50 Q2d5.52Q88G7

Q245.52098d1

Q245~5208567

Q2~5~52088G7

0245.52038b7 0245•S2b88fi7

0245.52i}tlI~67 0245-520$SK? 02~5.52088G7

f1245~52p9867

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Lid.

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ltd. Ltd.

lid.

~rvkes

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Scvvfces

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5ervkes

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Ltd. Ctd.

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ltd. ltd.

itd.

Ltd.

Fraser Fraser Fraser Eraser Fraser Eraser Fraser

eraser Fraser eraser Fraser ~rasrr

Finar~cla!

FlnancWi Einanciat5ervke5 F~:~anciat

FinanciatServices Financial

FinbnUaE F'in~dat fina~ciat Financial

Ftnanciat

Financial5ervices

CAtiC W4C

CMC CMC CMG GEC

CML CMC

ChK

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CMC

Park Park Park Pask Park Park Park Park Park Park Park Park Parkflnanciat5erufccK

Wtnzton

Winston Winston

Winston Wlhston Winseon wi~ston Wlnstan Wi~stofl

Winston

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deposits

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MoaUeat

hbnireat

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ldontreal

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Tnrst Trust

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7nrst

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DEPOSITS

Srrvices

bank

bank Bank Bank - Bank Bask

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Canada Canada Cartsda Cartad3

Canada Cartada

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Canada Lanad~

Lanada

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-1

-10

Fraser

Jan

~►

-Feb

Park

29•,lut•t

30•Jul•10

36~Apr•1

3t•Jan•12

20•Apr•12 30-Sep-i 34.Oct-11

34•Dec•1 30•Apr•10 3Q~Nov11 29•Feb~t? 3 24.Oct•10 3Q-Mar•12 29•Jan•

31•Aug•itBt,~ABapkoiN~ntrea( 3t-Mar•11

3Q•Jun-1Q

3i~Mar~t~ 26

31-May~11 30•Jun•t

3X•twg•04 3t~Dec~10 30-NaviQ

31-M.ryt0

CAK

Transactlon

SUAVAARY

Vliauton

Total 3

Inc

14.45

11 14.45 1A.95

11.95 7h.95 14.45 14.45 14.95

7i,45

295135

Pagt

{tSsigrament

Snc~dule

Services

217.849.61

For~n~ic

Peopta~e(ge

Rebate

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acct l~cccfSalY?~tsatc

~245.5208~567

a2a5.524386T OZ45-5268867 QZ~5.52033b7

aZAS-5208867

0~45~52088(r7 0245.5208557

02A5-5205867 0245-5263E67 0245.52p38b7

Ltd..

L[d. Ltd. Ltd. Ltd. Lid..

Ltd.

Ltd_

Ltd..

Scrvice5 Services

Servkes

Services Services

5ervkes Services Services

Servlcas

Financial Financial Rnanttat

Finant(ai FtnariciaT

~inantial

flnanctai Ftnanc(~t

Financlai

Park Park Park Park Park

Park Park Park

?ark

Wtnstoa Wtnscon WfnstonParkFlnancl~l5e+vlcesLtd. Wihston Winston Wf~scon W1nstUn

4Yiastan Winston

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DEPOSITS

CanadaTnst CanadaTrusG Canada Canada Canatla Canada'frust Lanada

Canada

{anada

OTHER

TD TD

T6 TD TD TD

l i

pLL

•Ph3y11

30•Apr-12

24•Apr•ttTptanadaTrust

3Q•Sep~14 3t•Ott~

30-?~ar•tZ 3Q~Jun-1S

3U•Nav

3E)~C1et-11 31

3~~May~T

~►

Tranuction

SUMMARY ~..

Feopledge H#t 5ervices !nc Forensic Assignment

Sched~[e 7a

SUMtv4~RY E7~ ALL CREDIT CARD PAYM~MTS

i 624452 ~tYIC Ch4G Schedule t}ntaria Ltd. Fraser Ltd. FrasNr Ltd. VdFFS Reference Accaunt Account U50 AccaunG Account Iota[

~ S $ $ $ AA~EX ~REI31T GAF2D ~~ 198,579 X458,553 - - b57,132 BMO MA5TERGARt3 7c t65,~aa 362,843 - 527,943 CIBC VISA 7~ 96,3T/ 34,306 - - X30,683 CITIF[N f2ETAtL. 7c 3,13Q - 3,134 HOME DEPOT 7c 7,000 10,141 _ 1fi,141 MBI~A MASTERGAR~ 7c 13,1(}0 - - - 13,100 PCFAAG ~c 15,70(3 - - - 15,700 ROYAL BANK VISA 7c 31,316 _ _ _ 31,31b

Total. Credit Gard Payments 530,302 865,843 - - 1,396,145 ~r

Aeopied~e HR Services Inc Forensic Assignment

Schedule 7b

SUhth+tARY OF AMEX CREDIT CARD PAY1JlEN'C BY ACCO€!NT = SY SOURCE,OF'FUNDS U5ED

firansaetiori Name oP ~ari~ Name of'Account;MoC~er; Account ~ Dzposit from/4Yrthdrawa! To: Transatt~on Fram/To Category Amount Date F~:acc wording Per Stmts

1b2445Z Onkatio,Lfrcsitzd 22-Maya7 BMO Bank of htanLreaT 1624452 6ntario Limited 3&58 1023-3T7 Brtl Payment, AMEX CREDIT Gtl Fitt Paymen'C - h1r1EX CREDIT CARD z,z~5.a~ 22•A4ay-07 Bh40 E3ank of nionCrea! 1bZ4a5Z Ontario Lirnitetl 3855 1023.377 BiilPayment, AhM1c1i CREDIT CD Bill Paymeni - RMEX CREDIT CARD 14;tJPQ.Ofl 2Q-Jul-07 Bh1G Bank of t~ontreat 1624452 Ontario Limited 3858 1023-377 Branch Bill Payment, AMEX BANK Bitt PaymenE - AMFJC CREDIT CARD 20;OOQ.O~ 23-Jut•07 BM0 6a€~k ~f Montreal 1624452 Ontariaiimixed 3858 iD23-377 Branch Bitt Payment, AMEX BANK EitE Payment. - AMIX CREOIT CARD t 9,177.$(} 30-Aug•07 B,410 Bank of Montreal 1b29452 Ontario Limited 3858 1Q23-377 Online 8rU Payment, AMEY CREDIT tP"; BiU Payment -AMEX CRE~tT CARD 4,932.78 24•Sep•07 BMC Bank of hlonireal 152~t~52 Ontario Limited 3858 1023.377 Bifl Payment. An~EX tREdIT tD Bil[ Payment - M~Ex CREDIT CARD f0,26D,75 240ct-07 6M0 Bank of Montreal 1624A52 Ontario Limited 3858 162J-377 Online Bill Payment, AMEX CREDfT LQ• BiEI Payment - lui1EX CREDIT CARD ~,oa~.~a 23-Nov<0~ BMa bank of h~ontreat tb29452 Ontario Limited 3858 1623-377 Online Bitt Payment, AMEX CREDIT CD BiEI Payment - MIEX CREDIT CARD fi,$bfi.27 Q3~Dec-p7 BN,O Sank of Montreal ib24453 Ontario Limited 3855 7023.377 Online $lit Paymen[, AMEX CFEDI3 CD Bi€t Payment - AA1EX CREDIT CARD 2;404.71 24-Deo-Q7 BMO Sank of N~ontrea 1624452 Qntario limited 3853 1023-377 Online Bitt Payment, k,MEX CREDIT Cp BiIC Payment • AMIX CREOIT CARD 500.fl0 27-,MayQ$ 6h10 Bank of h~onireat 1b244~2 Ontario Limited 3858 1023-377 Online bill Raymert, AMEX Credit G[~ Bill Payment - AMIX CREDIT CARD 6,783.9b 24~Jut-~8 Bh40 Bank of Montreal 1624x52 Qntario Limited 3858 1023.377 Online Bili Payment, AMEX CREDIT[D 6iEi Payment -AMEX CREDIT CARD 7,8QO.flfi 18•Aug-C8 BMO Bank of Montreal 1624#$2 Ontario Limited 3855 1023-377 Online Bi@ Rayment, AMEX CREDIT C[} Bill Payment -AMEX CREDIT CARD 1 S,fl00:fl~ 2i~=Aug•p8 6h10 Bank of Montreal 1624A52 Ontario Limited 3858 1.023-377 Bitt Payment, AMEX CREDIT tD Gilt Payment -AMEX CREDlT CARD 7,982.95.. 23•dct•OS Bh40 Sank of Monireal 1~2445Z Ontario Limited 3858 1023-377 Online Gilt Payment, AMEX CREDIT CD Qilt Payment •AMEX CREQIT CARD 9,512.35 25-Nov-QS BMO Bank of Montreal 1624452 Ontario Limited 3858 1Q23-377 Online Bil! Payment, AMEX CREDIT CD Silt Payment -AMEX Cl2Ed1T CAf20 7,00€}.00 28-Jan-49 BMO Eiank of Montreal 7624452 Ontario Limited 3858 123-377 Qnline Biti Paymenr, N,AEX CREOII' CD SiILPayment - Ai~AEX CREDIT CARD 15;Ofl4.40 23-Feb-09 BMO Bank of Ationtreal 1b24452 Ontario Limited 3858 1Q23-377 Online BiU ?ayment, AINEX CREDIT CD: Silt Payment - AhtE,Y CREDIT CARD 11;054:Q0 11-Mar-(?9 BMO Bank of AionCceal 1624452 Ontario Limited -385& t023-377 Online BiU Payment, A,tiiEX CREDIT C6 Bill Payment - bh!EX CREDIT CARQ 15,004.40 26-May-09 Eh10 Bank of Montreal.. 1 b24452 Ontario Limited 385$ 1023-377 Online Sil! Payment, AMEX CREDIT CD Bill Payment -,Ah".EX CREDIT CARD ~,604.OQ 26=May-69 B,NO Bank of Monuea( i524452Ontario,Limiterl .3858 ]023;377 Online Bill Payment, AMEX CREDIT CO Bit,[ Payment - hh~~EX CREDIT CARD 5;4DO.f?0 198.579.49 CMC Fraser ltd.

Page 1 of 3 . ~ ~':

Petap(edgc NR 5emices Inc. Fotet~siCAssignment

5chedute 7b

SEJMMARY DF AMEJC~CREDIl'CARd PAYMENT BY tiCCOiJMT - BY 5019Et~£ OF FfJtJESS USED

TraitsaCtiplt :Name at II'ank N~~e of Account Haider AccaunC ~i peposit FFon~tWEthdr~wal fia Transaction FromlTo £ategory Amount Date Exact 4'lordinr~ Per Simfs

Z4,Jul•09 6h4Q flank of M1io~treat ChtiC Fraser lid. D~78 1047-466 Branch Bilt Payment,. AMEX BANK BR 20QD ~ BiU Payment - AMIX CREDI T CARD 8,9 4.54 25-Aug-49 BMO Sank of h4ontreat LMC Fraser Ltd. 0478 i W7-A66 Onlfne Bit( Payment, AMEX CREDiT CO Bitt Payment - Ah1EX CREDIT CARD t0,tl(10.04 Z6•Ae~~04 BhtO Bank of N,ontreat ChtC Fraser Ltd. Q478 5047.466 Online Bitl Payment, AMEX CREDlT CD Bill Payment - AMIX CREDIT C.'~RO 6,725.Qfl Z3.Oct•{?4 BMO Eiank of Montredt Ch4C Fraser Ltd. Oa78 1047.466 Onlf~e Bi€E Payment, AMEX CREdiT CD Sit1 Payment - AMIX CREDIT CARD 5,433.~T 2fi•Qcf-Q~7 ~AtI3 Sank of ,4,ontreat CMC Fraser Ltd. 0478 1047-46b Online Sitt Payment, AtAEX Ci2E0tT C6 Bill Payment - Ah1EX CREDIT CARD 9,i'1i}0.04 24•Dec

25-Jan.71 &4th IIank of ~4krntreai L.'~G Fraser Ltd. 4478 1(}~i7-466 t~ranch BiEt Payment, BRANCH 287 , AMAX CREDtT CD 6itl Payment - ANIEE3C~i2EDIT CARQ 27,575.0 22-Feb•17 CMt3 8~nk ~f Mantre~i Fraser Etd. 0478 7047.4bb Bflt Payment, A~hfX CREDIT CD Sitl Payment - AMIX CREDIT CARD 12,0()O.t}fl 21 ~l443r-11 Sh5(J Bank t~I h~.sntrea( GhIL Fraser L:td, 047$ 10a7-4fi6 Online BiU Payment, AMEX CREDiT C~ Bill Payment -AMEX CREDIT CARD T5.~O.t}0 22•h4ar•11 8M(3 Bank of Mooueai Gtt~ Fraser Lid:. 0 78 1047-466 Bilt Payment, AMEX CREDti CD 6111 Payment - AhnE7C CRE41T CARS i1,50tl.00 26•Apr T 1 SMO Bank of M.ontreat ~,4;C Fraser ltd; Q-178 70 7.466 OnEine $rlt PaymenE,AMEX CRE~lT CD Kitt Payment -AMEX CREDIT CARS S x,923.77

Page 2 of 3 ,~ ,~

P~npledge NR Services !nc Forensic Ass nnment

Scktedule 7b

SUMMARY QF /IMEX CREbIT CilRO PAYM~NY BY ACCOUNT - BY SOURCE OF FfiNtss USEQ

TranSaCtion Name flf dank Name of Accqunt Naicier Account # peposit FrcimiWithdravraC Tb: Transaction FromlTo Category Amount Date ExacE Warding Per amts

30-May•11 BMO Bank of Monveal tht~. Fraser Ltd, 4478 1.047-4b6 Pre-Authorized Payment, Ah1EX t~PY/FAC R It Payment.- Ah1EX CREDIT CARD. t9,4t5.i5 28•Jun•t 1 BMQ Bank of Montreal CMC Pras~r Ltd. 4478 1Q47-4b6 Pre-Authorized Payment, AMEX BFYiFdC Bill Payment,- A.+AEX CREDIT CARD 23,41.91 25-Jut-11 BMt~ Bank oi,VontreaE Chic Fraser Ltd,. 0478 1 47.466 Online SiII Payment, A1v~EX CREOiT CD Silt Payment -AMEX CREDiT CARD 6,Ot?fl.Qfl 29-Aug-11 BhiO bank of htontredl CML Fraser LCd, QA78 1047.456 Pre-Authpnzed Payment, AMEX HPY/%AC Sitl Payment -AMEX CREDI? CARD 1 ~i X2$5.23 26-Sep•11 BMQ Bank of h~antreai tMC Fraser Ltd, Qa78 1047.466 Bitl Payment, AA~EX CREDIT CD BiiF Baysnent - AMc7C CREDIT CA2D t0.00D.t3U 24-:Feb-72 dM(7 Bank of A'.ontreat CMC Fraser ltd. 0478 1047-4b6 t}ntine BittPayment, AMEX CREDIT CD BrtF Payment - AMIX CREUI7 CARD 12,QOO.OQ 26•Mar-1Z BMO Bank otMoritreat CJ+tC Fraser CYO, 0478 1047-4bG Bill Payment, AMEX CREDt7 Cp 8ii[ Paymen[ - AMIX CREDIT CARD 1~i,650.E?t7 Z5•Apr-12 &MD Bank of Maretreal CASC Fraser Ltd. 047$ 1047-466 Sitl Payment s~htE~ CREDIT CD Bitl Payment - AhtDC CftEOIT CkRO 7.2.,CQt).f30 30-Agr-12 BMa Bank of Montreal CMC Fraser lid. 04?81047-466 dntine Bilk Faymen[, AMEX CREDfT Cf7 Bill Payment - AA1IX CREDIT CARD i S,~O.t)t') 30-Apr•12 BMp Bank of Montreal Chic Fraser Ltd. EI17$ 1047-466 Bitt Payment Cancelled, AMEX CR~Dt"C CD Bill Payment - AMIX CRE[)IT Cs1RQ 115~tJdfl.€}E!} 45$.552,3

ToW[ Payments Madero the At~1EX Credit Card b5 7,'I 32.10

Page 3 of 3 ~►

Feaptedge HR Services inc forensic. ~issignment

SUMN~ARY OF ALL OTHER CREDCT CARD PAYMENTS • BY SdURCE(}F EUNAS USEt~.

1"r~nsacc on Deposit Fram/~vithdrawat To; Date Name of Bank Name qt Account Holder Account # ExacC Wording Fer Struts 7ransaetion From17o.Categary Art~ou~tt

BMO MasterCard A$Na £lectranic 13x11 Payment, 81 Kt1~tG S7'i2 VJ DUNDAS, 19-Jun-~Q7 BAi~O Bank of Montreal 152a~t52 .~niana L{mxted 3858 1023.377 EMQ hh~+STERCAI~D 6zll Payment - [3hAfl MASTERCARr~ 1A,OQD.00 ~7-Sep-07 BAdO .Bank of Ma~tseaC 762 52 Ontario Limited 3&5& 1023-377 Qntine Bill Payme~rt, BMO it45TERCARD_ bill Payment - [iM0 MASTERCARD 10,Q00.tk? 27•hiay-fl$ Bt10 Ba~tk of htiontcEat 162q~#52 Ontario Limited 3358.1023-377 (3rtline Silt Payment, Bh10 A4ASTERCARb 8iil Payment - BMO MASTERCAftD 3,5t30.60 10•JuE-0& BhiO Bank of Montreal 162 52 Ontario L€mf[ed 3858 7023-377 Dn(ine Bi}I Payment, BhtO MASTERCA12p Biil Payment - BMQ A4AS7ERCARD 1~;0{}O.flO 30•Ju€-OS Bh40 Bank of Mon[reai 1624152 Ontario Limited 3858.1023.377 Qnline &iii PaymenC, SMO MA53ERCARD Bill Payment - BM.O KASTERCARO 1S,l3(~.f7a 31 ~Ju[•p8 SMO Bank of Mc}ntceat 7dZ~A52 Ontario Limited 38581023-377 Online 8itl Payment, Bn'~0 MASTERGARD Bitl Payment - BMO h~ASTERCARD 15,Ot30.Q0 i?t •Aug•48 BMO Bank of M,~ntreat 1fi2a~52 gntaria limited 3858 1023-377 Online Bitl Payment, HM4 64ASTER~ARO Bitt Payment - BMO MASTERCARD 1.Z,OUQ.C10 OB•Dec-08 BhSQ Bank of MoncreaC 1624452 4ntarin Limned 3$5& 1023--377 Online Si[t Payment, 8,10 MA57ER£ARp 61111ayment - 6M0 NJaSTERCAf2D 1 S,OtM,I.£~ 09-Aec;08 &NO 'Bank of h4oncreaC 1b24#~Z OnWr~o t.(z~riGecf 3858 ta~3377 Qnl ne Eii[l Payment. BA~O MASTERCARD Bttt Payment - RMO A'~ASI'ERCARD i5,000.C1C1 29•Jan-04 BA~O Bank of ,~Son[reat 1624452 Ontario LSmited 3858 tc~23.377 Qnline S~14 Fayme~t, i3M0 MASTERCARD Bill Payment - BMO MASTERCARD 1D,OOO.Q30 D9-Feb•09 &MO Bank of Montreal 7624452 Ontario Limited 3858 1023-377 Online Bill Payment, BMO MASTERCARD Bilt Payment - BMO MASTERCARD 1Cf,t?0(1.00 09-Mar•09 BMO Sank of Montreal 1624152 Onta~ia Limited 3858 iQ23-377 Online aiU Payment, QMO MASTERCARD Bitl Payment - BMO MASTEREARD 6,5tJt3.00 t3-Mar-04 BMO Bank of Montreal 162dat52 Ontario limited 38S$ 1Q23-377 Online Brlt Payment, IIMO MASTERCARb $ill Payment - Bh~O MASTERCARQ 15,400.E 44-hiay04 Bh10 Bank of Montreal 16252 Ontario Limited 3858 1023-377 Online Bill Paysrentr AMO MASTERCARD Bitl Payment - BMO hiASTERCARQ 1'0,000..00 26-May-10 &~,Q Eank of Morrtreak 762A452 Ontario Lfinited 38581023-377 Qnline Bill Payment, SM~ MASTERCARD Bill Payment - SMO MASTERCAEtD 3;40d.t10 01-Jun•10 BhiO Bank of Montreal 7624452 Ontario Limited 38581023-377 Online Bitl i'ayment, BMO MASTERCARD Biil Payment - BMO MASTERCARD 7,t7C~0.{}() 27-Apr,12 BMO.Bank of Mo~treaC tb2a452 Ontaeto Limited 3858 1023-377 4nlir~e Sdtl PaymenC, B~ViQ MASTERCARD Bitl Payment - a~t4 MASTERCARD 2,t0(],C~O 165 ~ t 617.04

2?•Jut•04 BMO :Bank of A4ontreat CMC Fraser Ltd. (3478 1097-46b O~tine Bill Payrricnt. BMO MASTERCARI) Biil Payment - BMO MASTERCARD 16,4~Q.Ofl t7-Aug-p9 BM0 Bank of Montreal CML Fraser Ltd.. 0478 1047-46~ OnCine Bill Payment, BMO MAS7ER~AR~ Bill Payment - BM0 hiASTEftCARD x;500.00 08-Sep-04 BhiO Bank oiMontseal Ctv1C Fraser Ltd.:. (3478 t0~i7~466 Online Bitt Payment; BMO MASTER£ARD Bit Payment - SM0 M~STERCARD t0,040.D{}

Page S cif 5 fir ~,

Peoptedge HR Services irtc forensic Assignment

Schedute 7c

SUMMARY 77F ALL 07"HER CREDIT CARQ PAYMENTS - BY 50URCE OF' FUNDS CE5EQ

"f~ansaciion ~epnsit FcomJWEthdrawal Tn: 25-Sep~04 6ht0 Clank of Montreat CML ~CaSer f.tdr O 78 10~17.4bb flr~Iine Bill Payment, BMO MAS7ERCARD iSill 1~ayment - SMp l~tA51'ERCi~RD 5000.40 OS-Oct-09 BN~D E3ank of MontteaE CMC fraserLtd. 0478 7Q47-4bb Online C#t! Payment, SA40 hWSTERCARD f3iil Payment - BMO MAS7ERCARD 2,OOO.CYt1 16~OCt~09 BM(? bank of Montreal CMC Fras~ir l td. 0478 1Q47.46b Online BitE Pa,~menY, BMO MASTERCARI7 Biil Payment - BMO hWSTERCARD 2;5ti0.00 20.OcC•09 BMCs Bank of htontr~at CMC Fraser ltd. X78 1047.466 Ontine Biit Payment, BM~O MASTERCARD Oil[ Payment - EiMO MAS'TERCARD 3,fl(lO,Ofl 06•Nov09 C3M0 Sank of Montrnai L1vSC Fraser E.td, (Y~78 104 •466 i}ntine Bitt Payment, 6N.fl MASTERCARR 6itl Payment - BMO MASTEFCARD 9,Uf70:00 10•Nov-n4 E3Ati0 Batik of Mon[rea€ ChtC Fraser fl.id. 017$ 1047.466 Online Bit( Fayment 6~ud MASTERCARD Liitt Payment - BMO MASTER~ARD 8,4QO.tX7 I4Dec•04 6Mp Bank of hton[reaf GM~L Fraser Lid.. 0~7& t047-466 Online Bitt Payment, 6M0 MASTERCARff Kitt Payment - BMO MASTERCAR~ 5,QQO.W 24-C3ec-~9 8.5;0 Bank of Montreal CMC Fraser Ltd. Q478 1437-~66 Online 8itt Payment+ BM4 M~iS7ERCARO f3itt Payment - BMO MASTERCARD S,Ot}fl.W Z4•aec-04 6h1p 6a~k of h~ontreal CMC Fraser Ltd. 0478 1047-466 Online Bftl Payment, 6~u0 MA57ERCARD Silt Payment - 6M0 hSASTERCkRD 4;0€}D.CtO ~b-Jan•1 Q EihtiO Bank o(n~n[reat CMC Fraser Ltd. 0478 1047-466 Ontin~ Bilt Payt~enc, Bm0 MASTERCARD 6itE Payment - BMO tiaAS7'ERCA~D ~,5~.60 14•Jan-iO 6M0 bank crf Mor~treat CMC Fraser Ltd.. iY378 1047.46b Ontine 63t1 Payment, 6MQ r,1ASTE~CARO Biti Payment - BMO MASTERCkRD 5 5~5.i7~ II1-Mar-t0 DMO C3ank Of Montreal GML Eraser ltd. 4A78 tfl47-456 C3r~tine Bftt Payment, Bh10 MASTERCRRD Bitt Payment - BMD MASTER~.tRp 8;5~0.f}0 Ob•Apr-10 6M0 Bank of ~4tontreat CML Fraser Ltd: 0478 1Q47.4bb Online Kitt Payment, BMO MASTERCAkD k3itt Payment - BMO ~STERCARD 8,888.t~ 30-Apr-10 BMO Bank of Montreal CMC Fraser Ltd. 0478 1047.4b6 Online bit! Payment, B.vO M~ISi'ERGARO Bi[t Payrnenc • BMO N~STERCARD ~7,4€K?.Ot1 7.1 •tray-10 BMO Bank of Ma~ntr~~l CMC Fraser Ltrl. Q478 1047-4b6 Qntine Bttt Paymenr, Bn~O MASTERCARD 6111 Payment -HMO MASTERCARD 4,000.00 01-Jurr•10 DMO Bank of Mtontreat' CMC Fraser C.td. OA78 1047-466 (}aline Bilt Payment, BMO MA57ERCAI~D Bili Payment • BMO MAS7ERCARD 3,fl00.60 t0•Jun-~Q Ci,~O Qank of Montreal LMC Fraser Ctd. Oa78 ~Oa7-4b6 dnirne E3ilt Payment, BMa MASTERCARD Bitl Payment - SMO MASTERCARO 2,QOfl.ElO 30-Jnn~10 DMO bank of Montreal CMC Fraser Ltd, p478 10A7.4(r6 OntPne Bilt Payment, BMO M'lSTERCARO Gilt Payment - BMO MASTERCARD ~S,QEt0.fl0 O8-Jul-70 Bx0 bank of Monuea! Ch4C Fraser Ltd. D-478 1447-4fi6 E}nline Bfil Rayment, BMO MASTERCARO 6itt Payment - BMD MASTERCARD 15 6tl0. D9~Jut-1Q &V~0 6aizfc of Mantreat CMG +rase+ Ltd. 0378 1047.466 Online Hilt Payment, BNO MASTERCARD 6i11 Payment - BMO MASTERCARp 15,000.(}0 13•Jul-70 t3J~~0 Sank othwnEreai CMC Fraser L[d. (i~l~ 1047.466 Online 8itl Payment, Br,40 MASTERCARa l3iil Paymen[ - BMO MAS7ERChRD 5,O~OC).40 14-Jul-10 BMO bank of MonCreal CMt Fraser Ltd. 1347$ 7047-466 Online Sill Payment, BAtiO h1AS'fERC1+ftB Biit Payment- &h0 MASTERCARD 5 4p0.U0 24-Jul-id BhtO Bank pf 1`to~Creat CN,C Fraser Ltd. 0478 1047-a66 Online Sitl Payment, BMO MFa~TERCARD Kitt Payment • BntiO MASiERCARD 2,060.DU Q2.5ep-7D 6M0 Dank of Montreal Ct~.0 Fraser Ltd. 0 79 7047-466 Online tiitl Payment, BM.O MASTERCARD E3iti Payment - BNtO hSASTERCARD 3,i30U.W 7b•Sep•10 &410 bank of htantreai CMC Fraser Ltd. f3a78 1047.4b6 €ni ne Bi(i Payment, &tii0 A1AS7ERCARt3 6itt Payment - SMO MASTERCaR~ 20,tW0.00 i2-Nov-1Q a~10 Bank pf Montreal ChtC Fraser LCd. X478 tt147.46b L7ntine Bitl Paymen[, &MO MASTEFCARO Eitt Payment.- BAtO MASTERtARO 7S,OOO.C3C1 30•Nov-10 EihtO Bank of Montreal CMC Eraser Ltd. E}478 fQ47.46b Online Bit€ Payment,. &rtO+uASTERCARD Bitt Pa}+menc - Bhta MAST£RCAR~ 5,Q60.60

Pale 2of 5 , ,~►

Peopledge. HR services Inc Eorensrc Assignment

Schedule 7t

St~h1MARY OF ALL O'THER CREDf"1` CAfiD PAYMENTS - 8`( SOttFtC£ OF FUNDS USED

TncnSdCfor~ deposit From/Vdichdcawat To: 16-Dec-1t} Bti50 dank of htontreat i:MC Fraser LCd. 0478 1047•abG ~niine Bilt Payment, BMO MASTEt~GARD BiU Aayrnenr - ani0 MASTERCARO 5,0{k].00 24•Dec-1t} BN,O Bank o! Montreal CAAC Fraser Lid.: tI478 1047-tib6 Ontine $ill Payment,[3NA MASTERCARD Bitt Payment - &~0 N~ASTERGARD 15,QOO:f30 06-Jan-11 FiA~p Sank of hlnnfreat AMC Fraser Lid. 0478 1 47-456 Ontine fill Payment, 6N~0 MASTERCARCr bill Payment • BMO MASTERCARD b,0U0.~0 07•Feb-11 &4t0 Bank of h4nnire~l AMC Fraser Ltd.. (k?& 1447-•?bb Ontrne Qilt Fa}mreri[, &M0 h3A5TERCARf~ bill Payment - 8rN0 MAS7ERCARD 4, 0.04 18-~eti•19 E3M0 ink csf ~4ontreal CMC Fraser ~.t~, S~d7E 1047-4b6 Online B+lt Payment,(;A~,t?'A3ASTERGARD Giil payment - SMCY MASTERC~RD 1~,4€3p.00 28-Feb-17 tiAtO IIank of Montreal GhIC Fraser Ltd. D478 7047-ab6 Ontine Qill Payment, 6M0 ~tASTERCARO Silt Payment - BMO-htASTERCA1tD 5,4a0.Os~ D9•Mar•11 6A~O Bank of Mantteal ChSC Fraser Lid. X47& 1447 -~b6 Qn{Sne ait€ Payment, E3M0 h1A5TERCARO Bilt Payment • BMO htiASTE~CkRd 12,5Q0.00 29-Apr•17 RMQ Bank of Montreal t.MC Fraser Ltd. Oa78 7047-~66 Cntine Bill Payment,. 8M0 ntiASTERCkf2D 6stt Payment -BhtO MAS7ERCARCr 30,000.6m 24-Jun~1 t IlA~L1 Bank of Monteea( CMG eraser Ltd.. U478 1Q47.4b6 Qnline Bill. Payment, fikAO MASTERCARR Bilt Payment - 6Mt7 MASTERCARD 5,000.00 27-,}un-11 E3.4t0 Sank of hlantreal GMC Fraser Lid.. t~i7& t04?•-i66 Online Kitt Payment; 6M0 hWSTERCARD Bil[ Payment - I3MQ MASTERC~RD E,064.Ot1 29-Aug-11 Eihip bank of Montreal. CMC Fraser Ltd. 0~~73 1047-ab6 Qnline i3itl Payment, Bh!0 MASTERCkFt~i Silt PaymersT - 6MU h4ASTERCAR~ 8,000.(}0 31•Aug -17 &A~0 [3ank of Montreal Ch/C Frazer l,id. 047& 1047.4b6 Online Bit4 Fayroen[, BN~O MASTERCAAD Bilt Paymen[ • BN,O hiASTERCARLt 20,Q(10.0i7 13~Sep-71 E3M0 bank of Montreal ChtC Fraser LFd. 0478 1047.4bG t3ntine 6itt Aay~ner~t, BMO MASTERCARp Silt Payment • Bk0 MA47ERCARD 2q,00Q.0~ 02-Mar-12 Hank BMO of Montreal CML Fraser LLd~ x478 1047-ebb On[ine Eil! Pa3~rnent, &ti~0 N✓+STERCARD Bit[ Payment - BMO MASTERCARD SD,0~0.00 30~Apr-1Z BMO Bank of ht~ntreal GMC Fraser LEd. tW78 1047-4G6 Qntinc fliil Payment, E3N,0 MAST[RCAR#3 8il[ Pa~~ment - Q~ MAST6RCARD. 15,Wfl00 362,8.3.40

7ota1 Payments made to Bh10 hAaste~cCard 527,943

GIBE VISA 15.1un-07 BNap Sank a~ Montreal 162~a52 0ntano Limited 385& 1023-377 Online bill Payment. CIBG Visa Silt Payment - CtBC Y1SA 975.Qs~ lb-.lu1-47 QMO Bank a( htontteal 16Z~1452.~nzari0 l.fmifed 3858 1023.377 Online Bitt Payment, GiBC V~Sd 9itl Pa}~nent - C18G VISA. 1fl,5t14.0d 17.5ep-07 tihlfl 8a~rk a(Montreal 162}452 Ontario Limited 3858 1D23-377 6i[t Payment, Ll6G v{SA Bitl Payment - GBC VISA. 5,983.?9 2d-Nav-07 8h10 bank o[ Mantreat 162~t52 Or~taria Limited 3$58 1023-377 Qnline Bill Payment, Ci6C YISn Bitt Payment - GBC V(5A 2,4D0:00 1QJui-08 F~~hti0 Bank of h".antreat 1624452 Oniana Limited 3$58 1tl23.377 Online Bill Payment, CIBC V15A Bitl Payment - CIBC YISA 3,fI00.Ot1 1 iJui•08 E3M0 Bank of lJ~ntreal 162~a~a52 Ontario Limited 3B58 1023-377 Online Ditl Payrrrent, ClBG YiSk Bill Payment - CtBC VISA SD,EX30.00 22-Jut•p8 BMO Sank of A:ontr~ai 1624x52 Ontario Limited 3858 1023-377 Ontinc Gil[ Payment, CIBC vtSA Silt Payment - C18C VISA t5,600_CSO

Page 3 of S 5

Inc

25.00

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t,930.t}0 Assignment

3,130.16

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Limi[rJ

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Ltd.

Fraser

PraserLtd. eraser

Account Fraser

Ontario

On[ario Ontario

Ontario pnwria Ontaria

Ontario Ontario Qntario

ChtiC

GNE CMC

CMC

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Name

tb24452

162x452

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Mon[reaf Monirca[ Montreal

MarrCreal Maatreal Montreal Montrcat Montreal

Mantreat

Marnreai Montreal, Montreal

145antreat

1~3ontreat

of of of of of of of

of of of at of

Pl1RCHASES

Name

Rank

ti;~ak bank Bank Bank Bank

flank Eiank

Bank Bank Bank Bank Bank 8arsk

CARD

Limited

C3M0 BMO EMO BMO Bn10 BMO

LMO E3M0 BhVO BMO 3MQ BMa

&Md

SMQ

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DEBIT

-a7 -07 -09

-10

--~~'°

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-Jul -Jul Qntario

•.May

•Nov

Date

03 03

22-.1ut•09 27•Jul•09

t3~•Jul•10

~Z-~u!•i0

08Jan•Q8

22.Oct•07 23~Nav-07

21•Nov~DB

it•May~9 Qt

44•Mar-11

Qebit

Fraser

7tarr3actiari

624452.

SUM&WRY CMC

Total r~ ~.:

Peapfed~e HR Services Inc Forer~sit Assignment

S,UMkARY O.F..BANK FEES 8 CREQ175

Transactiprt- Deposit. From/4V9Ehdra~wal 70: Transaction From1 Amautit Date Name of Bank Name of Account Holder Account ~ Exact Warding Pit 5tmts To CaEe;ory

S 1b24452 Ontario Limited 17•May-07 8M0 frank of t,~antreat t5Z4452 Qntarfa Limited 3858 t023-3T7 ~yithQrawat Fee, It~TEt7AC Bank feelcredit t.SO 31•May -07 &u0 Bank of Alontreat t5Z~152 Ontario Limited. 3858 1023-377 Withdrawal Fee, Cirrts USA Qank feeluedit 3.04 31-May0? BM0 Bank of Montreal 1624452 Qntaria Limited 3858 1023.377 A'`airuenance Fee, FIXED CHARGE Bank fee/crediti 6.OQ 31-May•07 &M10 Bank of Montreal 7824452 Ontario Limited 3858 1023.377 t3ranch Transaction Fee, BRANCH Bank fee(cretlit b.~0 3t-May-07 B,~.tO Bank of Montreal ib24452 Ontario Limited 3858 1023-377 AgM Transaction Fee, ABta Bank feelc~edit 2.60 3t•Mayi17 BMfJ bank of Montreal 162445T Ontarto Limited 3858 1023.377 Deposit Contents Fee, CHQ Bank feelcredit tY,32 31-May-07 HMO Bank of Montreal t6244b2 Qntario Limited 3858 1023-377 Telephone/Online 6anki~g Fee, TEL/FC Bank fee/credit 3.25 25•Jun-07 BMO bank of Montreal 7b2d452 Qnta~o Limi[ed 3858 1023-377 Wi[hdrawat Fee, INTERAC dank feelcredit 1.50 29-Jun•07 &4l0 Bank of hWntreal 1624452 Cncario Limited 3858 1023.377 Mairttenanee Fee, Fixed Charge t3a~ik feelcredit 6.W 29-Jun•07 BMO Bank at Montreal 1b2445Z Ontario Limitetf 385$ 1 23-377 Branch Transat.ron Fee, BRANCH Bank feelcredit x.80 29~Jun•07 9.M0 Bank of hbntreal ib24i52 Onwrio Limite0 3858 iQ23-3~7 ABM Transaction fee, A~t1 Sank feelcred t 3.25 29~,1un•07 SMO Bank o~ t,~t'sntreat 1624452 Gn[ano Limited 385$ t D23.377 TelephonelOnline BankSag Fes, 7ELlPE Bank feeltredit 3.90 29•Jun•p7 BhSO Bank of Montreal tb24i52 Ontario Limited 3858 1023-377 beposit Contents Ft~, CNQ Bank feefrred t 0.4$ 09-Ju1•67 BMO Sank oftiiontfeat 1"G2.452 Ontario Limited 3$~8 1623377 Rre•Authonzeci Payment I~io Fee, CQNACI' ~iU5fEN7 Bank fee/credit 21.00 20•Jul•t77 6Mt7 Bank cif tilontreat °f d2~.~t52 Ontana Limited 38581023.377 Eiranth bill Payment fee, Ah1EX (3At~K Sank fceFcredii 1;5~ 23-Ju1•(~7 6M~ Bank of Montreal 1b24452 Gntario LimitecJ 3853 1023-377 6tanch Biit Payment Fee, A,uEX BANK Bank fee/crecclit 1.50 31-J~i-d7 SX~tiO Bank of hiorttreat ifi2~52 Ctntario Limited: 3858 T~23-377 Flan Fee. Bank feelcredit t 5.fl0 3t-Jut•~7 0MC1 dank of h~antreat 1b2-~s52 Cntaria Limited .3$58.1023-377 aranch Transaction Fee, BRaNGH bank feeJcred9t 1.00 16-Aug-07 BMO Bank of Montreal 1624452 ~ntano Lfmited `3858 1023.377 1~Ytthdrawal Fee, iN3ERAG ;Barak feelcredit 1.5Q 3'1-Aug-07 BMO Bank of !4tontreat 16Z~t52 Qntario Limited. 3$58 1023.377 Plan fee Eank fee/credit 15,Od 3t•Aug -07 Bhtd bank of I~antreal 1624453 Ontario Limited 3858 1023.377 Rranch Transacrian Fee, 6RAY~CH bank feefcredit 1.00 O~i-Sep-07 BM0 Bank of Montreal 1624452 Ontario ~imitesi 385& 14:3-377 1'+richdrawat Fee, INTERA~ bank fee/credit 1.50 13-Sep~07 BA1Q Bank of tNantreat i62A-152 Ontario Limited 3853 1023-377 Wi[hdr~~wat Fee, INTEr2~C Bank feelCredit 1.50

Pale 1 of 3.0 10

Inc

t.50

1.5Q 7.04 5,00

3,Ot1 5.00 1.00 J.06 5.50

5.00 3.617 i.50 3.00 1.50 1.50 1.54

1.50

Page 3.00

5.00)

15.00

15.00 15.00

75.00

SS_00

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{

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50A.f.~.t

Schedule

Assignment

Amfls~rt[

Services

FarensiC

Fromt

Peopiedge

feelcredf~ feeicreFfit fee/credit

leettredit fee./credit

fee/crediC

feetcredit fee/credit feefcrediE

fertcredit fee/crec}ic feeltredi[ f~etc~edif feelc~cdit feetcredit feelcredit feelcredic fee/credit fee/credit feelcredit feetcredi[ feettredit feeicretfit feefctedit fee(cretfii

fee/credit

fcc/credit

Transactian

bank

bank Eiank Bank Qank

Bank Qank Bank Bank bank Bank Bank Bank Bank Bank Rank Bank FSank fl~ink Bank Bank Bank Bank

Bank. Etan3c

flank 6aok

FEElFRA

FfE

To:

REY

AF'PJAD~tt

Intl

t3R.1NCH

BRAN6H

USA U5~

USA

FramllYithdrawat

Fee,

`ERAC

Fee,

€ftrus

IC{TEttAC INTERESC

Cirrus

lNTERAC Cirrus Cirrus 1NTERAC lNTE~AC

tirrues

I~~TEf2AC

i~ayn~ent,

Reptssil

Fee,

Fec, Fec, Fee,

Fee, Fee, Fee, Fee, Fee,1NTERA~ Fee,

Fee,

fee,

fer,

Transaction

7ransacti6n

Fee Fee Fee

Fee Fee

Fec Fee

Fey

Fee Fee

Ftan

Withdrdwa[ Ptar} Pkan withdrawal V'tithdrawal F3ranch Withdrawal Withdrawal Ptan Withdrawal PtartFee Withdrawal Withdrawal Branch P[an P[an P(an Ptan Withdrawal Witttidrawal

Ytitfidrawa[ Plan

tiYithdrawal Pre-authanxt~i Plan

'~Vithdrawat

377

23-377

7023,377 Y023.377

1€323-377 1[?23-377 id23.373 1023-377 1023.377

1X23-377 5423-377 1023-377 1423-377 1023.37? 1 1023.3T7 1D23 1023-377 t023.3?7 ip23.3T! 1023-377 1Q23-377 1023.377 1023-.377 1023-377 1023-377

1D23.3~

3858

3858 3858 3$58 38581023; 3858 3858 3858 3858 3858 3858 3858 3858 3858 3858 3858 3858 385$ 38581023-377 3858 3858 3858

385$ 3858 3858

Limited

Limited Limited Limited Limited Limited Cimit~d Limited Limited Lfmited Limited Limiters Limited Limited. Limited Limited

Limited limitzd Limited

Limited

Lrmit~d

Limited

limited

[:invited

Limited

Ontario Ontano

Ontario

Ontario Qntario Ontariotimi[eci Ontario Oncaria Ontario Ontario Qntario Qntario Ontario Ontario Ontario Ontario Ontario Ontariatimfted Ontario Ontario Qncario Ontario Ontario Ontario Ontario Ontario Ontario

b2aa5z

62452

Sb2a452 tb2~45Z i6244S2 4624452:

tb24452 7b24352 1fi2a452 tb24452 1624452 tb24452

t624452 1624152 7b24~t52 ib24452 1624452 t6Z44S2 IbZ4452

i62fi452 1624452 162~i52

1b24452 tb24452 1624452

1fi2445Z i624~i52

Montreal

Montreal A'~ontreal h4ontreat Montreal Montreal Montreal Montreal Montreal Montreal Montreal h'wnFreat Montreal Montreal Montreal hSontreal Montreal

Montreal N~ontreat htiontreat Montreal ~i~ntreal

Montreal MonEreat

hlo~ttreal

t,5ontreal

CREDCfS

of of of of of of of of of of of of of of a(Montreal of of of of of of of

of of

bank

bank bank Bank Bank k3ank Bank Bank

Bank

Bank Bank Bank Bank Qank Bank Bank

Bank Bank Bank t3ank Bank Bank Bank Bank

flank

88nk

FEES

BMO BMQ BMO &~t0 E3h3iJ

&v~0 IIr.SQ BhtO

Bn'd3 BMO &VA B~Na BMO &+AO ShSd &~i0 BMO SN:O

SMO E~M~

£HMO &410 IIMO

6M0 fit4p &4t0 fiMO

BgNK

-07 -OS

-08

_-_

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•~ct•07

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37.5ep-07

31.Oct-07

~.3-Oct-07

31-,ian~08 31

28~Sep-07 28•Sep•07 05.Oct-07

Q9•Nov-~7

14-Dec•~7

~1-Feb-O& Ob•Det•07

09-Jan•t38 29•Feb-~8 31-h5ar-O8 2b 30•Nov-07

27-f}ec-07

~t-pec-p7

31-[}ec-07 03~Dec•07 03-Cec•07

?8-C3et•07

30•hiay08

Transaction

SiJMMARY:OF ld

!nc

t.5fl

i.00

i.b0

1.50 1.50

1.50

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15.00

15.G~4

t 15.00

15.D0

15.60 15.00

15.00 15.00

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(15.00I

Schedule

Assignment

Amount

Services

Forensic

from)

Peopledge

teelcredit

fee/credit feeltredic feeitredit fec/credit feetcredit feelcrcdit feeJcredit fee/credit. feelcredit fee/credit feelcredit feetcredit feelcretfit feelCretiit feelcredit

fee/credit

fee/credit feeltretiit

fee/credit fcetcredit feetuedit

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Transaction

bank Qank Bank bank Bank. Bank Bank Bank Bank E3ank bank Bank E3ank bank Bank Eiank Bank

Bank Bank ~a~k

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Bank

Sank

thdravral7cr:

BRANCH BRAt1[H

BR,~tyCH

6RANCN

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USA

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fee,

EN7ERAC

tNTERAG

tNTERAC

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1t~TERAC

[t~TEi2AC

Deposit

Fee

Fee, Fee;

Fee, Fee, Fee,

Fee,

Fee, fee,

Ttartsacnon

Traruaceion

Trai~atticm

Transaction

Order

~"ee Fee- Fee.

Fee Fee

Fee Fee Fee Fee

fee

withdrawal Rtar~

Rlan Efranch Branch'ffansaction Withdrawal

Plan Withdrawal Branch Withdravrat Branch Pian Withdraws! Ptan P{an Ptan Plan

Withdrawal P€an

4vichdrawal Plan

Plan

Withdrawal

44oney

[iranth

-3T7

Q23

X023.377

1023.377 1023.377 tQ23.377

i~23-377 1023-377 1023.•377 1423.377 tQ23-377

1023..-377 1623-377 1023.377 1X2.3.377 1023.377 1023-377 1023-377 7023.377 1023-377 1 1023.377 1023-377 iQ23.3TT 1023-377 fa23-377

1023.377

3858

385$ 3858 3858 3858 3858 3858 3$58 3858 3$58 3858 3858 3858 3858 3858 385S 3858 3858 3$56 3858 3858 3853 3858

3858

385B

Ltmite~

Limited

Limited Limiked

l.imitecJ Limited Limi[ed Limited Limited Limited Limited Limited Limited l,irri~ted Limited Limited Limit~ci Limited

limited Limitc~

Lim![ed

limited limited

Limited

limited

Ontario Ontario Ontario Ontario Ontario Gntario

Ontario Ontario Qn[ario Qntario bntano Qntario

Ontario Qntaria Ontario Ontario Ontario Ontario Gn[ario Ontario Ontario

Qntaria dntario Oncaria Ontario

Ib2445Z

tfi24452

1624452 152~id52 Sb2~,a53 1624452

tb24452 1624452 1624452

162x452 tb24d52 i62~a52 1624452 1b24452 Sb2~52 1b24452 1624452 1624152

1624~i52 i62A452 162g452 1624452 1b24452

ib24352 1624452

Montreal

Montreal h4onLreal Montreal Montreal Montreal h~ontreal htontreat

hionireal Montreal htionfreal htonueal Montreal hiontreal htiontreal A~antrea! Montreal Montrezt

~4~ontreal htantrea(

hlonueat

htor~treal Montreal

,Montreal

CREQITS

of of of of of

~f of

of of of of of of of flf,titiontreal of of of at of

-of

bank

Bank Bank Bank

Bank Bank Bank Bank Bank bank Bank E3ank

Bank

Bank Bank Bank Bank Bank Bank Bank Bank Bank

Bank Eiankaf Bank

FEES

t3M0 BMO BMO Hh40

BMO BMO BMO BM0 BA40 &MO BMO BMO BMO BMO 6M0 &~t0

BhsO BMt3 &~50 BME~

IIMO &u0

SMO

6M0

[iM0

BANK

-08 -08

-08

-OS

-08

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-Nov

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31-Jul•08

30-lun~08 30-Jun•fl$ 3Q•Jun-OB

30•Sep•fl8 30-Jan•U9 27•Ckt-08 30Jan-09 31.Oct-OS 31

25•Aug-D8 Q7

05•Jan-09

25 Z9-Aug-~8

31-F7ec-OS

28•Novfl8 24 2?•Feb-09

19•Dec-{38 23-aec•08 31

30•MayOS

22Der88

s°

Transaction

SUMMARY 10

tnc

1.64. S,OG

5.00

1.50 1.F~0

0.27

1.00

6.54

2.00 Page

75.40

t5.D0

55.00

15.00

95.00

15.tH~

15.00 15.D~ 15.00

15.00 15.0 95.Ofl 15.00 15.00

15.60

#15.fl0}

(15.D0)

(~9,Q0}

S~hed€iie

Assignment

AmaunE

Services

Forensic

[

FGom!

Pc~pErdge

fe,:lsredit

feeltredit

fecfcrrdit feeltredit fec/credit feelcredi2 fec(tr~11t

feelcretlit

feefcrediE fee/c~edit feelcredit fee/credit ieetcredit fecicred fec/czedii feelc~edit fee/cretfit feefcredic feeJcredit feelcredit feetcredic

fee/credit fee/credit

(eeluedit

(ee/credit

TYansa~tion

Bank bank

bank Eiank Bank dank Bank Esank Dank Qank Bank Eank t3ank Ban4c Daakfeelcredit Bank t3ank Bank Bank Eank

Bank. flank

Bank 6ankfeelcfedit Bank

dank Back

BRANCH

BRAJ7CH

BRkN~H

FromlWf~drawatTo:

Fee,

tNTERkC

;Deposit

Pee,

Paid

Transaction Transaction

Transaction

7ransactian

Fee

Fee Fee Fee Eee

Fee Fee ~'ee ~'ee Fee Fee Fee Fee

Fep

Fee

fee fee fee

fee.

fee fee

branch

Hranth

Branch

aranch Ptan Plan InteresC Plan Draft Plan Flan Plan Plan Plan Ptan P(an Withdrawal Plan Plan Plan Pia Pian

P{an Plan

Plan

23.377

1023.377

1 tU23-377 td23.377 1023-377

1 70?3.37? 1023-377 1023.377 1Q23-377 1023377 1023.37? 1Q23.377 1023.377 7023.377 1Q23-377 1023.377 1023377 1Q23-377 1023-377 1023-3'77 id23.377 1D23~377 1023-3?7 t023.3?7

3858

3858 3858

3858 3858 3$58 3858 3858 3858 3858 3858 3858 3858 3858 3858 3$S81(~Z3-37'7 3858 3558 385$ 3858 385$1023-377

385$ 3$58 385& 3858 3858 3858

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Limfted Limited Limi[e Limited Limited Limited Limited Limited Limited Limited limited Limtted Limiited Limited Limited Lirrtited Limited tlmited

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Ontario Ontario Ontario Gntario Ontario Ontarto Ontario Qntario Ontario Ontario Ontario Ontario Gnta~to Ontario Ontario Ontario Ontario Ontario Cntaria Ontario Ontario OnCario

Ontario Ontario t?nCario

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4n[ario

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~62aaS2

1624152

46?4452

Montreat Montreal Montreal Montreal Montrea€ Montreat hiontrea( Montreat Montreal Montreal hiontreat Montreal Montreal hhontreat Montreal Montreal Ahontreat hWntreat hlontrea! Montreal Montreal Montreal MonFreal

tiinntreat

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of of ofMontreat

of ref

of or

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Bank Bank

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6~v~0 IIM(~

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-10

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17•JuF69 30•Jul•~0 30•Jut-t0

30-Apr•09 30•Apr•09

30 30-Jun•09

30•Apr•70

30.Oci•Q9

30-Jun•i0

31 29

30•Sep•a9

31 31 31

27-Peb•09

2b-Feb•~0

31-t7ec-(}9

30•Nav-09 27•Feb-Q9

31-hWy-1D

25•May-10

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bank

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fee Pie fee

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Limited Limited Limited

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tfmtted limited Limited

Qntario Ontario Ontario

Ontario Ontario Qntaria Qntaria

Ontario Qntario OnWria Ontario Ontario Ontario Qntario Or~ti~arfa Qntario Q~otano C3ntario Ontario antario

QnWrio Qntario Ontario

dntario 6ntarlo

152:452 1524~3520nt~rio t6Z4452

ib24i5Z

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i62~.d52 t624i52 tb2~52 162

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1b2~152

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Montreal

hio~ureat Montreal M1Wntreal ~tiiaa~reat ti5ontrcal t.Soocreal Montreal M1iontreat Montreal Mo~itreat Montreal Maatreat

Montreal Montreal

hWntre~l Montreal Ationireal F,tontreal Montreal

Montreal Montreal

htontr~al

fitortreal

a! of of p~ of of 4f of of of of of of o/ of of of of of of o(hlantreal of of of

bank

ESank Eiank Banlcofhtontreal Bank Rank Eiank Oank Bank Bank Clank Qank Bank Ek~nk bank Ci~nk Dank Stank

Bank Dank Bank

Bank Udrsk

ink

Lank

[~i~k

FEES

EShtiC7

BMO E3M0

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BM€7 BhiO E3ht0 HMO BnaO BAhO 8MQ BMQ

f1A~t0

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8M0

6MD

[1Ma

BANtiC

-72

flF

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•E}eC•10 •Aug•10

•Aug•11

29•.tul•t

24•Qtt•10

3p~Sep•14 31•Jan•31 ~9•Apr-11

3i}•.Eun•17 31-Ckt•~ z9.Oct•10

31 3D•Se~p-tA

31 3Q•Apr~t2

~1•C1ec•10Ct~'hQt~ankntMaatreal 31•Aug-iQ 30•Mov•ip 37•Mar-11 3t1Sep•11 3p•ht~r~12 30•Nov~10

28~Feb~t 3~•Novt 3t 29~Feb•72

3U•Occ~t

31•Mayit

29•Feb~12

Transaction

SUMMARY .~ ,; ~`

Reopfedge HR Services Inc Forensic Assignment

Schedule 9

SUMMARY ~F BANK FEES & GREDiTS

'~rg~tt~~~ DeposiLFrQmfWithdraw~CTo: T~nsacCion-~romf Araaunt 31-May~i2 EiMO C3ank ~rf ttiontraal tb2d452 Ontario Limited 38581023.377 Plan Fee' Bank f~etcred3C 15.00 v,az5.a3

GMC Fraser Ltd. ?4•JuC-09 CiMC3 6~nic pf Montreal CMC Fraser Ltd. q~#7& 1047.46b Brat~ct~ BitE Payment Fee, AME}4 E3ANk BR 2000 Bank fee/credit t.5fl 15.Oct•09 ~Mb aank of Montreal Chic Fraser Ltd; Ck178 ti047•R66 Withdrawot Fee, 1N7ERAG Bank feelcredic 1.50 fi!-Nov04 E3MQ bank of Montreal CMC Fraser Ltd. Il478 id47.456 Withdrawal Fee, INTERA~ Bank feelcrediC ti.5~ 30•Nov09 BMd Qank of A1ontreat Ch1C Fraser Ltd. Og78 1047-466 Ptan Fee Bank tee/credit 9.50 24.Oec-49 0M~ Liank of Mantreat CMC Fraser Ltd. 0978 1i7~37-466 E3ranch Bilt Payment Pee, AMEX BANK 6R 2004 t3ank fecicreciit 1.50 31 Dec-09 BMO Rank of Mgntreal Ch1C Fraser Ltd, Oa78 ii)17.466 Plan Fee Bank fee/credit 9.50 t$•Jan-10 C3h50 Dank of Montreal ChtiC Fraser Ltd. 4~i78 i047.4b6 Withdrawal Fee, INTERAC t3ank teeltredic 1.50 2b•.l~n~90 BMO bank of h~ontreal CMC Fraser Ltd. EW78 tt3~7-ebb branch Biti Payment Fee, A~,1EX, EIANK &~ 20DQ Bank feelcredrt 1.50 29•Jan-tO 6M0 Bank of N~o~treal U1C Fraser Ltd. 41781047-466 Phan Fee bank fcctcredit 4.50 26•F~b-1Q 6M0 Eiank of Montreal Chic Fraser ktd. E1~7$1Q47-466 Plan Fee ¢ank feelcredit 9.50 24•l~ar-10 6l~5Q Bank of Montreal CMC Fraser ltd. 04781Q-47- 66 branch Gilt Payment Fee, AMEX BANK.BR 2Cx» Ban{: fee/credit t.SO 29~Mar-10 6M~ C4~nk of Montreal CMC Fraser Ltd. Oa78 1fl•17-4G6 1Nizladrawaf Fee, INTERAC IIank feetcretiit 1,5Q 31•htar-70 6hSt1 Bank of hWntreal Chic F~as2r l.td. fM78 7~37.9b6 Pian Fee (tank feelcret4it 9.5o 31-hiar- D EiMO flank of fi~ncreal CMC Fraser Ltd. Og78 1 fT~7.4bb Plan Fee Bank feelcredif (4.50) 20-Apr- O BMO Eiank of h ontreal th'~C Fraser Ltd. E1g78 1047-4G6 Drat Fee t3ank feelcreGit 5:50 27-Apr~10 6Mt3 Bdnit of Moateea~ CMC F2ser Etd. 0478 10~l7.4b6 8rat~ch Sili PayrnenlFee, Afi1IX BANK BC2 260 Sank fee~tcredit t.50 30•Apr•10 f3htt? Bank of Montreal CMC Fraser Ltd. ~i78 1447•abb Plan Fee Bank feelcredi[ 9.5Q Z6•May10 BMO Bank of Montreal ,Ct+SC Fraser ltd 4378 1047-4bfi branch tiitl Payrnen3€ fee,At~AEX BANK 6R2d00 Bank feettredic 5.50 31-May-10 SM~? Bank of h~on[reai CMC Fraser Ltd. Q478 147-q6b Plaa Fee Bank feelcredit 9.50 31-May1~ 6htt7 Bank of hiontreai CMC Fraser Ltd. 0478 1Q4T~946 -Plan Fee. Bank (eelrredit (9.50} t 6•Jun-1d BhtiO Esank of hiontreat CMC Fraser ltd, [1373 7g47.46b Dratt Fee Bank ieeJcredit 6:54 30•Jun•10 Sh~O Bank pf hSontreaf CMC Fraser Ltd. Oa78 70a7-46b Pt~n Fee Clank fee/credYC 9.5{t 05yJul-iO HMO E3ank of h~ontreat CMC Fraser Ltd. 0478 147-4bb 1Vtthdrawal Fee, INTERAC Sank feet~cretlit 7.50

Page 6 of 10 1~

[nc

7.50

1.50 1.50 1.50 1.50 i.SQ

t.50 4.50

1.50 9,50

9,5o 4.5~ 7.d0 4.50

6.5Q

9.50 4.50 9.5Q 4.50 4.50 9.50

6.SQ Fage

9.50

{4.50}

{9.505

{9.50}

Schedule

Assignme~[

Amount

Services

Fore~uic

Fram!

Peopledge

Feelcredtt leelcred feetccedit

feeltredit feetcredit fcelcredit feefcredit

feelcredit feefcredit feeicredit feelcredic feeLc~edit fee/credit feelcredit feelcredit feelcredit feelc~edit feetcr~dit feeJcmdit feelcredi~ feelcredi[ feeluedic feeicredit

feelcredit fee/credit feelcredit

Transaction

bank

Bank ti~lnk

bank Bank Bank Bank bank Bank Bank Bank Bank Bank

Rank Bank Bank Bank Bank Bank Bank Bank

Sank Bank Sank

Sank

[tank

2000

(t-i7S

To.

E3R

ITEtu

BANK

l+A4EX At~EX;9ANK

EXCESS

F~om14V4thdrawa[

Fee,

Fee

Fce,

Fee,

IWTEI2AC tNT~RAC

INTERnG tN7ERAC INTERAC

Deposit.

Fee,.

Fee,

Fec,

Fee,

Payment

Eill

Bitt

Bil€

TranSacLion

Fee

Fee Fee Fee Fee. Fee Fee

Fee. Fee Fee Fee

Fee..

Fee

fee

Br~nCh

Vdithdrawat Branch

WiChdrawal WiChdrawal

Oraft

graft Plan

Plan Wi[hdravr<~tt Ptan 4Nithdrawal Plan Ptan Plan Plan Branch Pian Plan

Plan: Plan:

Pian firanch

Plaa Ptan

Play

7-465

7037-466

1047-4b6 tQ47-466 tp47.465

1047-455 1047.466

10. tQ47-465

3Q47~46b 1047.46b 1D47-4bb

1fl47-lI66

10~37.46b 14~7•a66 1Q47•Ab5

1047-465 1047-466

7810-ti7-4G6

Oa78

11178 04781047-466 04T81447.46b 047$1D47.466

0478 0478 tl-S78

0478

t147810~7-46b

04781f}47-466

0478 047& 097&.7047.466 0478 0478.1047-466 0478 0478

047$ 0978 04761Q47-466 0478

0478

Lid. Ltd. Ltd. Ltd. Ltd; Ltd. Ltd. ltd. Ltd. Ltd... Ltd. Ltd. Ltd. Ltd.

Ltd.

Ltd, Ltd. Ltd: Ltd. Ltd. Ltd. Ltd. Ltd; Ltd.

ltd:

Ltd.

Frtsse(

Fraser

Fraser Frnser Fraser

Fraser Fraser Fraser Fraser Fraser Pr~ser Fraser Fraser

Fraser

Fraser Fraser Fraser

Fraser

Fraser Fraser Fraser Fraser

Fraser

U5C

G4C C1ytiC CMC

Ch1C

CMG

CMC CMC AMC GV+C

GMC CMC CMC GMC

CMC CMC

CMC

CMG CMC CMC

CML CMC fiMCFraser

CMS CMC

CMC

Montreal htontreat

h4o~ire~l

hiontrea[ Montreal Montreal Montreal Montreal Montreal Mpn[reat

hWntreal Montreal hiontreat Montreal

N,ontreal h~ontreal N,ontreal Montreal Montreal Montreal Montreal Montreal Mgntreal

Montreal Mont[~1l

Montreal.

CREDITS

of of

of of of of of of of of of pf of

of of of of of

of of cf of

bank

Bank

B3rik Bank Bank

Bank

Bank Bank

Bank Bank Bank. dank Bank Sank Bank Bank Bank Sank Bank Sank Bank Bank

Bank

FEES

BhtO BMC1 BhIQ BMfl

BhSO BMO

BMO

BMO BMO &NO BMO Bh1Q 6hi0 BMO BMO B.M~ BMq E3Mp,Bdnk B~.10

&u0 BMO

&MQ

&µ0 BMO

BMO 6M0

BANK

-10

-11

-11 -1Q

-10

-11 -11

-Jan

-Oct

-Apr -Jun

•Jan•1

-Dec

•Aug

•Mar•11

-May

15-Jul-7~

14•Jul-ta 30•Jul-10

30Jut-70

08•Jut•1Q 14-Jut•1Q

t4.Oct•16

30-Sep•10 31

29 30-.lun-11 3t

25 09•Aug-1t3 30

26•Aug•10 31-Oec-~O

28-Eeb-11

ZS•Feb-t

3Q-1Jov•1d

29•Nov1d

3t•Mdy-11

A►

Transaction

SUMMARY 10

inc

1.50

5.~iU

5.C}0

5.00 4.SD 9.5D

9.50 5.~ 9.5Q 9:50 9:50 9.50 9.5Q 9.50

9.50 9.50 9.50 9.50 9.5D 9.Sfl 9.50 9.50

Page

I5.90

382.90

Schedule

Assignment

Amount

Services

Fornnsit

From/

Peoptedge

feelcredit fee/credit feelcreciit ieeleredit fee/credit feeltredit fee/credit fe~Tcredit teelcredit feeicrectit fe~Jcredit foe/coedit

feetcredit feelcredit feelcredit feelcredit feelccrdit fee/aedit feelc~edit fce/credit fceltrcdit

feelcredit

Transaction

Gankfeelcredit

Bank Bank bank bank C,ank Eiank bank

Bank Bank Bank ¢ank

Eiank Eiank Bask ESank bank Bank Lank 6a.nk Bank Bank

Sank

5.d0

5.00 5.R0 5.04

AT AT AT AT

To:

ITMS

17M5 1TMS

623~~ATt.4154_HC

p1 Ot Ot

BRANCH BRANCH BRAPICH

BRANCH

3299-479$

From/Withdiav✓at

Fee,

7FR

lNTERAC

USD

.Deposit

fee,

Transaction

Transac~fan

TransactionFee,

tIX3U.00

Fee Fee Fee Fee Fee Fee Fee Fee

Fee Fee Fee Fee Fee Fee Fee Fee Fee.

Transfer,

plan

Ptan Ptan Withdrawal

Ptan Plan Plan Plari Fian Plan

Ptan US Ptan P[an Plan Branch'fr~nsactiun P4am Plan Branch Ptan aranch Ptan Branch 5C1.QD,

8-523

a798•b23

47 4798.63

4798-623

47-4b6

D~i7-46b

tp47-~ab6

t047.466 1 1047~4G6

1047.466

1047.4b6 10g7-466

1 1067•-066 1DA7•Q6b 7047-~abb 1047.4bb 7047-d6b 1047.66 1047-466

1447.46b

1047.456

1047•x66

3299

3299 3299 3299

X478

x478 pA78

USA

USQ

047& Oa?8 U~6 Oa78 x478 USD 0478 0478 0478 0478 047810x7-466 0478 0478 0478

0478 0478

0478

Ltd. Ltd.. Ltd.

Ltd. Ltd. Ltd. Ltd.

Ltd. Ltd. Ltd. Ltd: Ltd: Ltd,_

Ltd. Ltd..

Ltd.: Ltd. Ltd. ltd.

Ltd.

Fraser

Fraser Fraser Fraser Fraser Fraser Fraser eraser Fraser Fraser Fraser

eraser

Fraser

Fraser eraser

Fraser

~raser_Ltid.

firaser

G13C

CA1G ChSC G4SC GEC

GMG Ct,IC CMG CMC

CMC Ct.~C

CMC CA~C~raser

CAC GhiC ChtiC.Fraser CMC CMC GMC CMC Chic Cr`hC

CMC

A~lontreal Montreal

Montreal Montreal Montreal MonCreat Montreal Montreal Montreal Aion[reat

h5ontreal Aiontreal

Montreal

4tontreat Montreal AiQntreal t,~onireal Alontreal Montreal t~tontreat ~stontreal Montreal

Montreat

of of

of of of of of of of

flf

of of of of

of of

raf

of of

tsf

&CREDITS

Rank bank

bark Bank

Dank Bank

bank

flank Sank Bank

IIank

Bank

Bank Bank Dank 6ank,af f',~nk Bank

IIank

Bank

t3ank

[tank

6ankaf

Accoant

SEES

Bh40 GMO

&4tf}

6h10 6k1Q BMQ

E3r.40

$A40 CtMi3 BMQ

~4tp

BMO 8Md

~~50 flMD EMQ

BMq 8h10 t3Ma BMQ

6M~ USD

.8M0

BANK

-11

-12

-12 -i2

-11

Ltd.

-Jut

-Apr

•Jan

-Aug

29-Ju1•S

3f•Ju1-12

30~5ep-t1 31-OCt•t1 30•Apr~f2

29-feb•t2 31

30•Nov-~ 3Q-Dec•71 3l-0ct-72

24~Apr•7?

30-Jun•11 29•Jun~12 30~Sep-t 31 28•Sep•12

Q6•Nov-12

31•A5ay-1Z

30•Dec-11

Fraser

Transaction

SUMFh;ARY

CMC ,~

Peopledge HR Servttes(nc ~oren5sc nssignment

Schedule 9

SUM~ARi~ OF BANK FEE5 & CR~bET'S

~~~'~~~?~ DepasSt FromlVYithdrawai To: Transaction Frami Arr:ount Sevice Charge ArJjustme4~t, TRANSAC7t~N .FEE ~0-Apr•12 6M0 bank taf Montreat CM1C Fraser Ltd. USb 3299 47gg-523 REVERSED, FOR US ,~G000NT ~VtTHDRAWAL Bank feelcreGit ~5.p0) 30•Qprv72 t3MC7 Bank of Mantr~at Ch1C Fraser Ltd. U5D 32994'19$-b23 Eiranth Transaction Fee, BFtAtiCN Qt ITMS AT- 5.00. Bankfe~/Credit 5.~0 L~,dO Winston Park Financid( 5erv9res Ltd. 27•Jut-0~ TD Canada Tr~ise ~~+ins[on Park Financial Services LEd. 0245.52{18857 Cheque order Chatn,~es Qank feelc~e~ti9t 89.11 31 •Jut-09 TD Canada Trust Winston Park.FinanctalServices 4tid. 0245.52088b7 SAC Plan t Fee Bank fcelcredlt 1195 31-Aug-~9 T6 Canada Trust Winston Bark FinancialSerrices LCd. 0245.520$567 SVC Ptan 1 Fee bank feelcredit i1.95 3Q~Sep-09 TD Canada Trust Fvnston Park Financfat Services Ltd. 4245.52x8867 SVC Plan 1 Fee dank feelcred3C 71.95 30-Cct•09T0 Ganad~a TrusE Wlnsfan Park ~inancialServites ltd. 0245.52i3ES67 SVC Plan 7 fez Bank fee/credit 11.95 30-Nov-E9 7R Ganda Trust Winston Park ~inancial5ervices Ltd. 0245.520$867 SVC Ptan t Fee U'ank feelcredit t 1.45 31-Dec•Q9 TD Canada TrusC WinsFon Paris FinanEial Services Ltd. 0245.5208867 SVC Pian T Fee Flank fee/credit ~r.R5 29•Jan•70 Tp Canada Trust Winsian Park Financial Services Lid. DZ45~5?08867 5VC Plan i Fee Bank feefcredt 11.95 2b•Feb-10 TD Canada Trust 'Winston Aark Financial Serv'sces Ltd. 0245-520&8b7 SVC Ptan 1 Fee Bank fc~fcredt 11.45 3i•near•10 TD Canada Trust Wins;pn Park FinanciatSer~7ces Ltd. 0245.5208867 SVC Ptan t Fee Bank fe~lcred3t tt.95 30-Air-10 TO Canada Trust F!'insYan Park Financial Services Ltd. 0245-520886; SVG Plan 3 Fee Rank fec/credit 1.1.95 31•May-10 7D Canada Trust.. iHinston Fark Financial Services ltd. 4245.520&867 5YC plan 1 Fed Blink fee/credit 11 „45 30~Jan•70 TD Canada TrusC Winston Park EinancialServices Ltd. OZ45-520$867 SVC PIan €Fee Bank fee/credit t 1.95 30-Jul-40 TD Canada TruC. Winston Park Financfal Services Ltd. 0245.52088b7 SVC Plan 1 Fee. Sank feeluedit 11.95 3i-Aug•t0 TD Canada 7rusC 'Winston Park FinanciatServices Ltd. 0245.52Q88fi7 SVC Pian i FCe Ei~ink feelcredt2 11.95 30-Sep•ti0 TD Canada T~usE WlnsEon Park Financial Services ltd. 0245.5208$(x7 SVC Ptan 1 fee Bank fee/Credit 11.95.. 29.Oct•10 TD Canada Tn~s[ Winston Park financial5ervices ltd. x245.5208867 SVC Plan t Fee 6anY,feeicsedit f.95 3D-Nov•t0 SD Canada Trust iNinston Park Finarfciat Services Ltd. 02455208$67 SVC Plan t Fee &ink feelce~c![t 11.95 3t•Dec-t0 TD Canada Tnkst N!inston Park FinanciatServites ltd. 0245.52a$8b7 SVC Ptan }Fee $+3hk fCC/CFL'dt~ 71..95 31•Jan-11 TD Canada Tres[ Winsien Park Financial5ervices Ltd. 4245.52€J8867 SVC Plan f Fee. Bank fee/credit 11.95 28•Feb~t1 TD Canada Tnut Winston Park FinancialServites Lcd. 0245-52~788Ez7 SVC Plan t Fee Banh feefcredit 11.95 31-h'ar•t1 TD Canada Trust Winston Panic Finandal Services Ltd, 0245.5ZQ8867 SVC Plan i Fee Qank fecicredat 11.95

P~~e 9 of 1C3 10

Inc

i.95

1.95 1,95

2_DO

i 1

14.95

t~#.95

14.95 14.95

14.95 t ta.45 14.95 td.95

14.95

Id.45

Page.

527.41

Sthc~ule

Assignment

Amount

1,472.Sa

Services

F'orCnsic

Fromt

Feoptedge

fec/cfedit Ecel~redit fceltredit feetcredii feelcredit feelcredit tee![~edit fee/Credit fee/Credit fec/credo feetCredi~ feeitredit

fcelSredit

(ec/credit

Transaction

bank

bank bank Bank

Bank &ink Eank

tk~nk Bank Bank E3ank Clank Bank

tiartik

To:

FromJtiYithdeawat

E}eposi[

Fee

het:

Fee

Eee Fee

Fee

fee

Fee fee Fee

Fee fee fee

[~ee

a i t

i 1 1

1 t

StmE

Ptan Ptart Ptan

Pta~ Plan Plan Plan Ptan

Plan

Pian

Plaa

Plan

Plars

SI+C

SVC SVC SVC SVC SVC SVC Paper

SVC SVC 5VC SVC

SVC SVC

5.5208367

D245.5208867 Q245.5208867

ti245-520S8b7

0245.52fl8867

0245.5208867

0245.5208867 0245.5208847 0245-5208567

0245-5208867 OZ45.52088b7 0245-52088b7 02 0245.5208867

0245.52088b7

Ltd.

Ltd. Ltd. Ltd, ltd. Ltd. Ltd. ltd. Ltd. Ltd,

LEd. LLd. Lid.

ltd.

Services Services Services Services Services Services Services 5ervites Services Services Services

Services

Services Services

Financial

Fnanciat Financial Financial Finantiat Einan[iaL Financial Financial Financfa(

Financial

Financial Financial

Finantiat

financial

Park

Park Park Park Park

Park Park Park Park Park Park Park Park Park

nston

Winston

WinsCon Winston

Wfnstan Winston

Winston

t"Jfnston

Winston

1Ninston

Winston 1Yinston

~4inston

mast

Trust

Tn~s[

Trust Trust Trust Trust 7rusC Trust

Trust Tnut Trtut

"I`rust

GRE~€T5

"fnnt

Canada

Canada Canada

Ganacfa Canada ~~rwda Canada

Canada Canada Canada

Canada

FEES

Lanada Canada

TC?

Tp TD

TD Tp

T4 TD Tp TO

7 t

SANK

fees/Credits

•OCc•i

29•Apr7 3Q•Jun•t 3fl•Sep•t

3t 30•Apr•72

3t•Jam12 30•Apr•12

3t•Aug~11

30•Q~~C•t

3D•Now71 29•Feb~32

3t•hiay11 30•Atiar•12

31•May12

bank

TCanidCtfan

•

SUA4~iARY

Total ~ ,~

QeopEedge HR Services #nc Forensic Assignment

ApgendiX A

ANALYSIS OF PEQALEDGE ~N~QUES 155UEQ Tfl WPFS, t62 ONTARIO OR CMG

Company tcmp~ny [hcqut: Deposit. AtYaunt Owntro( ~re~SM ct,cauc ~z~~ica tne4uc;~xs~ut! Rrcal.ce by tifenunc{t try cnsque rccu,nc thraueDaty fhsacfa'tte.; ~ ~Y I~t 4p4t fl~ G~nos[ceGTa QSB99~lt:C.T4 $ - 3 May Ol' 97 250,000 Outsoauanp C~an~IlAi1'Payto:i 'NPFS Y~ Yes Cb5019:$ 16aJ 377 162 Onla~to ~•Ju~-Ot X18 2SO,t~'0 QulzCuratfpCaisedieii',i'dytWt CtdC YC4 Yt3 2A50.3858'tS23)77 1b2OnWAo 24•Au~-Q7' 427- i5,?CQ Osilaowdng Canattisi~ Payroll' CbiG Ytx Ycs x4019591023 377 36Z CMWr10 ,~t•Sep~i' ~Sd:- -50.000 Outsa~ircny Canadian Pa)~ron CA1C YM Yei 84A 3858 1023 377 t62.Q~+tariu 7f178~t-~ ~6E. ~OO:.GGO ~Juts9urCGng f.~~~ifiQn PDy~a{. :'iPF$ Ye~{~ Yes PJ.tiO ~$SS-t073 377 96~Onta+~0 71Jdy~p 57D t00,G0~ P90p1adg8 ;YFPS YCf Yes. F.t',0 38SS !01) 377 162 QntA!fA 27•!ut•D~:' .96x iW.Cb~ Pecpiedga Y,1PFS Ytl Yes ~~!Q JS 3 1023 377 X62 Onwno S.~Dttrgd-: 667 f00.000 pecpted~s- 4YPFS -Ytf; Yes 8tit0 385H fi413 377 162 Ont~ria '.2d-Jan~O~.~_ p82: 508.000 ~Pe~optec{~it YfIPFS YN:. Yea $AtC7'3858.t0II 3J7 ib2 Ontario 'S~iu 6h3- 100,000 -PUOpledga YVP~$ Y4x~ ~YN3. 'Cu0.385810213TT 182:'.Ontariq 3~~MIbi~G9 797 tOQ,000 peopted9e ~tYp~B Yet' Yes ~x07858 1023 37X 162 Ontario 1.)b5,400

~4~Jut~Cd ?46 tif0,040 t!o Yca 701212•ST08E67 wFFS 9 Ott 49 77b ]00,000 Peop~¢dgB WPFS YM Ycs TD 2212.5208867 WPiS 22~LkC•p$ X06 SOp,QQO Pep9~edgo Wf~F$ Yid Y¢f Ttl 22'12=~'Li~BbT 14PFS i2•Frb~a6 Ski 100;D00 Pocptotlga Wf~~3 Ves Yrs TD 22tZ-52p8$67 VlPFS I3~Apr•1G $6l Dq,000 Pooptctlga `WPf8 YCt" YcS T02212.52t188d7 WPBS '~1•MaytiQ~ #?3 tQp.Q06- lY~1`. `/r3 iD 2212•SY08Ey7; WPiS LJui.10. 8fid- 'iD0;000.' PeopleGga WPFS Yat'. Ycs TD ?272-5208867 WPF5 tA•Scp•tA 4t]' X00,000 Np Yes. TD 22725203867 WPFS 17~Nov~7o ESL t00,Ap0 Np` Yc5 TD 2212~52c~48b7 WPfS 18~DcC-1Q- 95T 1DO.D00 I~pC~Stpdjj~4 Y+IPFS YPT~ Ycs 7D 221T~5I0$Shc WPPS- 11•feb~17 ti?00 2.00,000 P4tip~dQt' YJPF$ Y!i Yrs TOI212.52U2867 WP#3 t,200,Op0

24 Jun~ti iDi7 100,000 F'Nopkd~9 1YPf S YM Yes 7D 2212-320d8bT ~NP~S 76fu,p~11 1101 ttq,000 Aagpledqe WPF5 Yts Ycs 3022i2•StOd86T M~P~S 17 Feb~ft 9120 100,004 ~cwpledg4 S~F~f5 Yes: 7rs 7p?2t2>510ed67 lYRi'~ s0o~000

27•Apr~#:1 WUCTtamtlt' ~O.P?S Peopte4'3p0 ~iN`. Ye! Tes 9AifyiKbTt4~979iCb2~ CAiC

TOKa! 2,475,r~ '~,

Peopiedge NR Services inc Forensic Assignment

Appendix El

SUJiAMARY tIF ACCOUti't' A~ 3677-7343-357'fRANSACTiON DETJ1lL REPORT

Date Ttansattion From/7o Cateq~oYy: Type of Transaction Amount Credit jbe..biy Account balance

04•May07 7ransferta/tram 3858 1023.377 Deposit 25,000,00 25,Q00 25,OQO.Oq 09•A1ay07~atan~e AdjuskmcnC Withdr<~v~aL (?2,AOOAO):~ ~22,A00.00) 2,b60,00 Yfl•May>07 Trantfcrtolfram3858 1023.377 ~epo5ft 20,000;4Q~ 22,SQ0.0{1 17•MAy~07 €Sat~nce nd)ustment V~ithdrawal f~Q~650,0~) {30,650.00} i,950.D0 l8•May07 Batance AdJustment 1'1~thdrawaC {6,2x0.00) (b,24D.Od) (4,240.06] 22•t.1ay~87'B~t~ncc Adjustment 1Vithdraivat {6,170.15} #b,t70.15} {t0;~60.19) 2LMay07 Transfer to/from 3858 1023.377 Deposit 10,474:00 10;470.6D ; - 4,85 0&•Jun-47 Transfertolfrom 3858 1023.377 Deposit 150,~CO.UO 150.Q00.40: 15Q,OQ9.$5 l3-Jun~07 9atance hd)ustment 1Vithdrawai #!5,514.90) - {15,519.90} 134,a69,9S ~-1•Jun•OT $glance Adtustmenk Withdravral { 7.285,85) (47,285,85} &7,20.1.10 i5•Jun•67.9alance Adjustment withdrawal {31,884.85} ~31,8$9.85~ S5,3t4.25 i8-Jun•07 9alance Adjustment ~thdrawai X24,525.85) {24,525:85) 34,7E8.a0 i9-Jum07 Balance l~djustment Vlithdrawat j3,719.45~ (3,714:95) 27.46$.45. ?2•Jun•07 gilt Payment - 8MO NASTERCARD 1Yithdrawal ;15.000.OU1 f15,G00.40} 12,068.45 22•Jun•07 OaMancc hdjustment pepgsit 94,17 94,17 - 12,tb2.62 25-Jum07 IIatance Ad)ustment `~lithdrawa► (599.95} (599.95} ~11,562.b7 36-Jury=07 B7lanceAdjustment ~Vithdtawa( '(1,229,?5} - (1,224,95). 14, 32,71 04Ju1-OT Transfer tolft~m 3858 1023-377 1YithdraWd~- X10,330.00) - ~ (10,330.OUt 2JF 73-Jut•07 E3OOOAD} $,94 2A•Sep•Q7 balance AdjuSimenf ~epasit 94.54- 94.54 - 103.53 26•Ckt-07 7rt~nsfer to/from 3858 1023.377 1Vithdrawc~t (103.51} - (t03.53~, O.Ob 0$-Apr•09 Bdtancc Adjustment Depgsit t0,0Q0,00 10,000.00 - iQ,000.OQ 04-Ap~~Q9 6

Total 7ransfer5 tram i6Z~i~t52 Ontario Limited 256,475.14 tz2.730.96}

kransfers firotrs 152MS20n[yrin 3:imiked bank account 3$~812~',37i' Peopledge HR Services tn~ ~C}~'~+liSiC f~'SS~C~(ISTYQlIC

Appendix

SUMMARY QF ACCOUNT tY 3675.831 i.747 TRANSACTlClN UETAtI. REPOiiI' pate Transaction F►'om/To Category Amount ~redtt (Debit)' AccounC Balance S S S 21-fan-08 21•Jarr~OB 7~ansfer to/from 3858 1(123-377 1b,000.04 i5,D00.OQ . 16;Of}D,0~1 29-,ian•OS Branch Withdraws! (1~i,Q00,00} {t b,f~(}t?,L10j 22-Feb•QS Balance Ad}ustrnent 5.48 5,48 5,48 03-Jut~OII Balance Adjustment 25~8a8.08 25,$4$;0$ 25,853.56. 1~-Jul•~38 T~ans~~er tolfro~ 3858 4023-37~ (25,85356} - (25,853:56)'; l i•Jul-QS Batar~ce Adjuscrr~er~E 124,Q71,86 129~Q71,$b 129,071.8b t t Jul-Qg Branch ~V~thdra~vat ~1Z9,t37A.tTQ} !12~,t~70,~) 3,8b 31•.Jul-fl8 Servi~eCha~r~e (O.bfl} (Q;bQ} 1.26 28•May12 Bala~c~Adj~s[m~n~ 350.D0 350.Q0 351.25 01•Aug-t2 Batance~;t#justment {lb9.50} - j1b45Q; t$t,76 28~Aug-12 BatanceAdjustment 750.OQ 350.00 531.7b 28;Nnv 12 Ba(anee Adjustrrr~r~t 3bi1.00 ~6~.t~Q 891.7f, U3-[>ec-t2 Batance Adjustment 69,745.f3~ b~,795.0~}: 7{~,b36',7b ~9•Dee-1~ Balance Adjustme (T0,63G,76) (70,b36;76) 24i,730,~#Z (2at,7313,4?)

Tolat Transfers from 1b244S2 {}ntario Limited ib,400.Up (25,853.5b~

ttar~sfecs fram ib24lS2 (}ncaria Limited bank accaunt 3~58'4~3.377" ~~ ~~

Legal"22111727.1 ,.'. 'a, 2~' ~ 2, 5°~v1 ~u,,, 1)~~ F~, 7'1

~:]:T.A:7'~~J►I'~ C".tai~lrriings v. PeopXet~~e, 2U1S t~I~~ ~ X08 +~(~UJ27[' ~'Y1~,~ T~t~.: CV~12-9$96-OOC:~,

~~J.PE~.2.~~Tt Ct~~l'7~tT ~F T[J~T~C (Ct~lYYlVi~12CTAL ,LIST)

.Il~.l:f~ T T 4J..L'l~i.

Bt~NNIE ~T,T~VIMII*~~".r~ ~~'~T HER .Ir~~~~l~ ~~llis~sirrty ~nci ,EZ~c~noj~e L. C~.~I~A,CZTY 1,S ESTATE Mc~t^r~is, f~si~ ~~a~ ~~~e`ver, ~D{a L(~~C1°I'E~~f C7F THE FSTA~`~, C7:F C~n~~~~ Z~iniYe~i THE LATE ~+~ ~'-1,~,~M~SI2~TG~S

~4~plcant.

—x~ncl

I'E(~FLEDC~E . 5~~~.~VY~:ES 1I'~1C,, E~i7tnj~c~.~am~Ic, for the R.esl~c~ticle~ts ~III~STC~N ~A :FTI~AI'~T~IAL :~E~.VI~:~~ ~.T7.~ ~CIytG F~.A,~E~~. ~,'~'I~,, 1~~4A~52 ~~TAC~ S.:lIV17T~I7

~~~~~t~~~clet~.ts

~-IEA~.21~: J~~Yu aiy~ 14, 20'~ 5

L..E1:, ~A.`TTZLLC~ ,T.:

I7~tr~oci~ze~itr~

[~] :~y pit~~~~ ~:~tetl C)ctober ~~, 2X2, ~~(~ G~~Za~ia I,iinited (i`BDO"} w~;s ap~o nt~s~ a:~ receiver (the "R.~t~e1V'er"} avez all cif tie ~ss~ts, untie yak n~~ ~17d Wage, 2 properties owned tay F~~~al~clge I~ S~xu~c~~ ("Pe~r~l~cfi~e") ~n+~ other relat~c~ ~c~:n~.~~ani~s (cc~llec ~i~ely Chi "ll~btnrs") Mlle "T-~~ceiv~rshi~ Q~•cl~r"),

[Z] The R~c;ei~v~rsl7ii~ Order pio~'ides, among other things, ~la

[3] The ~.~c~ v~~ ~ee~.s a cc~~c~aratio~~ ttlat tine I~urh~~1 ~o11eg~ of Appli~cl Arty T~~l~tic~logy` ~"D~tham college") has breaetieci ~tf~e Stay ~xt~vis on t~~ t~zs Receivership (Jrf~er ~nt~ ~iTl ~iT(~~~ C~~~lillitlg it CO ]'et~n ~25~,5~fi.3~ (plug interest) t~ t~a~ ~.eceiver which- it ~ll~;~es ~vv'~s wrongly reca~rec~ by Dt~,r~ C~~1ege from ~'eople~ge's bank Account ~f~~~^ ~t hati :receiv~t3 i~o~ic~ ref tl~e receivership (artier;

[4~ For the re~~ons that ~c~ll~i'w, T_ all~a~ the T~ee:eiver'~ motion. In any' view, Dia~~tax~a CUI1eg~'s ac~cians in ~c~callirl,~ the monies groin Peopleel~ e's f~a1~k: a~c~t~~:~i~~ after it l~aci notice of the Receivership Qrd~i c~:nstatr~t~c~ a ~r~a~h Qf fhe stay provision. I7rzr~i~.m College ml~st a~pay t~~:e n~.~ali~s tc~ tale deceive .

BacI~~rr~ut~c~

[S] T'eo~71ec1~e provided ~~~iyroll processing, hl~m~ resoui ~~s aY~~i benefits servir:e~ to l~ot~i ~~n~~~i

(6] As ~~rt a:E` zt~ ~d7ni11 stratic~tl t~~ its customer's payrn]rs, ~~o~aJ,eclge 7~t~ei~ed tihe ~ ~ncis d~szgr~ated for day ~oll end ~-elatecl gt~veza~t~~,~t~tal and. ether rez-z~ tt~nces (collectively "P~yr~all Funds") fr~~~ ~t~ ~ttsruine~'S, ~~i~.er~111y t~xxee clzys in ~c~va1~C~ pi ~~~eii~ ~c~lti~•ed d~~~xXbtitic~n date, 1'h~ C'.~nadian ~usta~er fux~:~s vv~1`~ ti~~~o~ited it~t~~ Pu~~]l~~go►s "~anadran ~or~sol dated Ac,~4t~xaC" held r~Yt~ the ~~n~c rah IVlonta~eal, Burlington ~"$N.IC.~ $t1r1111~t(Jlli~) ~nr~ its :t~ merican ~ustc»».ez~ f~.xnds ~Vv'ete clepos~teti ~x~tio ~~e <`U,S, ~onsolc~ated A~cat~~t" h~~c~ wat~x T3M~ :tTarxs Banl~ in tl~~ U.5',

[`7) Durham ~oll~ge is ~n a~~~Ii~d arts a~lcl te~hnalo~y sck~~~~ estat~.l~sh~d in 1 aG7 ~s ~ ~'~sult c►f O~~t~rio le~;isl~fion. burh~n~ ~t~lle~e flank is the.. ~B~rik cat ~Vlt~nt~~~al,

[8] Peopleclge ~aiovtded ~ayrt~ll services to DiiYh~m +~olle~e ~~x~i•~uant a ma~te~ ~~a~ti~~s ~g1~~em~nt entered into by tk~.~~z~ ana aat~d (~~tober 26, 2~~~ (the <`Nlaster ~ei~~ice~ Agreement"~, .A,t~.~+~~~g ether thii7~s, it sefs c~tit, ~Y~ Sc~liec~txles at~~cf~~d ~G~ t~i.~ a~reer~~,er~t, `various agreements in iesp~~C of tl~~ ~rc~eessing at Du~~1~~m ~'~ll~~;e'~ !., 3, 2i_?> 2.36PM No, i95$ ~. 4,'13 P~~;e: 3

~~,yrolE ~T~cl. t17e txansfer of ~'a~tc~lX Ftt~t~s ~'~~o~~.~ Aurka~~a C'a11~~e to Fec~~1~c1~e by ~~a~ cif ~ar~-aut~~c~x~zsc~ cle~i~ ti•~.nsac~zon. Tn ~arric~ular:

ti) Schzt~ttl~ 3 - A~thox~2atzan tc~ I~el~it Cc~r~or.~te Account;

b) Sch.eci~le 5 ~ Sri°trit;~ ~,~~trc~l .A,~~i~e~~~ezat; axed c) Schedule ~i -- ~Sanlcrng Agreem~~7t.

~~] S~feclt~le ~' to thG 11~aster Ser~c~~ Agr~~i7icr~~. is a ~r~-a'utholized iiebtk a~zeet~~~~nt s~~r~~cl can behalf ~~ Dt~rharn ~c~llege, the teirns and conditions of which p~U~r Vie, ire part, -khat L~urh~rn ~:alleg~ a~re~s ~o ~~t~~vid~ the fitiltls r~qu t{eci ~'~ai Y~o~l~dge to piocess Durhaan Coalege's p~.yrolls fey way of pre~~:uthorize~i' clet~it of a s~~~ f~; ~c;ct~i~~lt ~.Y7ti autlac~xkize~ its ~~,a~,cA~~ ~rast tt~t o~:, ~~vIC~ Oshawa, a.~~, t~~.~t re~;~,rc1, P~ra~raph 'waives t1~e 10 calendar ci~,y pr~~noti~ ~atint~ otherwise ~'~c~r.~ired ~'~~~ l~u~x~xess ~~~~-~tttl~ac~~.ti~zeci ci~l~~ts~

~ 0] S ~;kaedu~~ S sits .out,. ~~xaox~~ otS~ex{ t,~~~x~~s, a Pi~~c:es~a~xg Schecic~le wliicl~ pxo~ides t~zat Pevpl~~ge ~xtill initiate a ~~e-a~thaxiz~d debit r~c~u~st t~r~~ days in advance ar pay clay and t~i~,t I7u~rh~rn Co11~~~'s P~,yrt~I1 Funs mint b~ x~ece~v~d'~~' Peo~~lecige tvvo a~ys before ~a~ day,

[1 ~] S~l~ed'txl~ 6, the l~atilting Agr~e~neizt, ~ror~ic~es, among attiez• things, that Durham C'orl~~~ wwill ~rov c~~ ~'ur~ds ~ec~L~ xect fQi• T~e~~~l~d,~e ~a prc~c~ss blrrharn C~l~~~~'s pa~r~Il ~y` ~vv'~~r taf ~I~C~IOt71~ fUIlC~S t:]'3t15~~P llllt]c~t~Cl three c~~ys iz~, ar~~vance of pay day (paragraph 1(a)). Furt~ier, ~e~pled~;e ~cknt~wl~dg~s ~lYdt the ~r~~n~i~,l instittlt~o~ is trot ret~uir~d to v~z•xfy that ;~ ~~re~authozizeci det~ix against ~7l~i~h~m ~t~ll~g~ i$ ~~S~ed ii1 ~~GOrd~nc:e 't~l~ith t7~e i:erm~ a~ t~xe t~gre~nienG c~~' t(Zat ~IIr~ iun,el~ i~ec~i~~c~ b~ ~'eop~ec~g~ fro~~ the p~e,~uthai~ z~ci debit ire t~~~a poi• the ~uiposes of ~~e ~;~eenz~~.t (~~~'~~t~a~1~ 4].

[12J' I'~ra~;r~~,ph 7' c~# tk#.e ~3~nl~i~~~ A.~t'~~nl~nt p~•ravic~~s:

T ie ~m~lUye~ [Dut~ha~n College] may dispute a pz~-authorized debit na~tt~~ b~ the Seri► ce Bureau ~Pet~~~ledge~, air ~n~ of the: follQwi~g gra~~lds: one, the axe-au~l~~~~iz~~ ~le~ait was got is~uet~ in acc;~rdance with tla~s a~r~~ment anci; two,. tie ~7~l~~lt~~'e:~°'s author z~tiQrn was v+1itl~.dravun laeore the d~1~it ~v~ i~lifiatecl by tf~~ Seivicz T3ureau; Such ~. disptxCe ~xu~t be filed with. a ta`a~ac~l ~f the :Emplayer''~ ~~vv~i ~~~at~cial institution with~~ X 0 business days ~t~er~ tk~~ date the pre t~i7th~~•iz~d debit X~ ~~sted to the Emp~c~~~~r',y account, A pre- ., ., a. 2J1'~ 2:3f pN1 No. 1958 x/13 i}ag4.4

au~ioz zeci debit dispiztecl by the Employes ~.onstitt~tes a ~~eYurt7 ox~ 1~~,j~~tic~xl a~ c;l~~t'ir~,~, ~s ~~r ~1~~ follc~`vvitig paragraphs, anci is to be s~Ltlecl solely between:the ~tn~loyer Anti the ~~tviC~ Btlieall. The Evetit~ i~a 7~~u

{13) The events in .iss~~ r~l~t~ tc~ U~.~rhain G~lleg~'s October 3Q, 2012 staff payr~~ll; They ~1~ t1c~t iil ~:ispute:

~1~] ~s of C7ctober 25, 2 12, L7ur~h~n Coll~g~ ~a~.cl ~~.o movies c~z~ hind vt~ th ~eo~IeC~~~ ~z~ x.11 pr~~~ ~~yaol~~ acid go~vel~ment rUnlrtt~ces ~n ifis be~~alf~ad ~~e~~ t~7a~ir~ ley Yeoplec~~;e in ~ccardanc~ vuit~~ the Mister 5ei^vz~es t,~:gT~~I11~11~~

[lSj Sozne~ime shoa-tly before t~Jctober` 2~, 2012, 1'e~~~Y~c~~e ~~1~I~a~ecl a runes ~t»~~n~~ry ~t.e~ac~a't fc~~ tl~~ 4cxaber 3Q 201z pa~~oll bas~cl on pa.y~~il data c~le~tr~aiiicsall~ suppli~ci b~ Durham Cc~Zle~e ~;~o Pec~~le~,~~, '~'h~ ~'~~nds S~m~~arY ~te~orf specified: the atnaurit tc~ be tlel~xt~c~ Fi't~m L)~yrhani C Q1Iege's bank acct~t~z~t end tr~nsmi~t~t~ tc.~ xt Ely T,3ux~~l~rn ~t~1lc~ge in ~•espect of the p~yr~ll,

[1~] CJ.n c~~~ ~~•~at• t~ fJc~~b~~r 2~, ~U12, bu~~ham ~oll~~~ ~p~~~c,~~d thu ~uncl ~-unit7lary :R.epc~z-t and an ~cCc~bex 24, ~.d~,~, ~eopl+~~ge ~ ~pai•ed a~ci submitted ate. elect~onrc fiincls ti~~t~~~er t~et~it to ~urlx~zi college's ba~~k account ~~ :~M(.~ C1sha~va ~~a~~ the ailiou~~t ap~~rovect by Durham C~l;le~~,

X17] The electronic ftincls tra~,s~~x debit ~{~c~uest subrniltecl ~y Fec,~a~ec~ge speci~eci tti7t, the "Dui J~~te" ~a~' the ~~~-aut~lQtizeci debit was to b~ C~ctc7b~r 2+6, 2(112.

[1 ~] Iii ~,cco~•ti~~~c;~ ~,ritl7 the electronic #i:incls trar~~~F~r request sut~rnitteci by P~opJeci~e, can (~ctaber 26, 2 12, L7u~k»t~ ~c~lle~;c's lank acco~Ynt w~~ ~lek~i ec~ $845,1~~,~4 ~r~c~ Peo~led~~'s G~n~ci an ~ansolic~ated AcG~a~trzt 'w~~ ~ierlited with: the itlei~it~cal amc~~~i~ {the "~ir~t payrol71~~~~:~it"),

[19] Can t~~~c~b~r ~9, 205.2, I'eo~lecl~e'~ ~`~~Zadi~a~i Consolidated Accoullx r~c~ive~l ~. ~'t~~`th~~ ~Y,!~)~)~i,615.t}3 f~rc~n~ Dt~~'~am College"s ~.ccount k~~ ~~.'y' of ~r~-aut~ic~~~lec~ debit. 0~7 account cif, t~.~ CC;~~toU~~ ~U, 20~~ payrolX (thy "~ecnn.~i Payroll deposit"}

[20] Qty Q~tc~ber 2~} 2U~2, fo~Ic~win~ t~~~ ~an~it~~ of the ~e~e~v~~sll p t~rder, the R.ec;~i`v~r sent naficc o~ the a'ee~i~'ershi~ aid t~i~ R~c~ive~~hi~~ Order to Pec~~~l~~ige's a~i~tr~rraers, inelut~iz~~ L~urhain ~nlle~e. l,'~~~: 7

[21] Irnm~c~ ~tel~ after ~t ~iad xec~xv~d 71ati~e cif' the ~te~ei`~ership Order on C~ctc~I~er 2J, X012, l~~trham ~ollegc contacted ~TtiI:+Q (Qsh~wa and rec~ue~te~ ~ stop p~yrrient af~oth the Fist Pay~.~ol~ Depos~C and the S~cc~i~ci Payroll T~epr~sit.

[22] Shc~~~tly aft~~ D~~~~~az~~. ~c~~le~~'s stop p~~ix~ei~~ r~qu~~ti ha~i ~beer~ ~araces~~d by ~Nl{~ Usl~awa, it vj~s el~scovereci tf~at 1'eopled~e hack automat cal~y tii}st~~~butec~ t~ c~z~ aii bell~lf ~fi Du1~han~ ~o~le~~ ~x~p~oye~s $588,~27,9~ in r~~~ecC ~f t1-re.~`irst Pa~r~ll I~~~osi~ a~lr~ $1:,467,763.33 in respect of the. Second payroll Deposit

[Z~] I~~.irh~tn ~"olleg~: ~ub~equeratly retu rued the $SS$,527,~C~ o~ the first ~'ayx'olI Deposit: t~ the Rec~ivex bt~t leas ~efusec~ C~ retur~~ ~1~~ bala~~c~ ~a~' ~256,53~,~8. Tf~e Iaai-~ies l ave z:~sal~ecl rill issues zelatin~ to the ~e~concl l'ayra~~ Deposit. The Rec~ivershi~~

X24) Thy receivership Qr~er requii~~cl that the Ff:ec~ave s~~t rlc~vv~~ a ~c~~n~l~~el~ ~i~t~ c~~~ xt~atxv~ tc7 a~~ ~7axti~s ~~iYh 11 3Q cia~s t~f the issua~lce a~ the l~e~eivership Order. 7t a.lso ~ravided th~.t any interested pt~rty may ~~ply to the cc~~~~t to va~~y off' ~menci t3~~ R~c:~av~rsk~~~ t~~~~x ~x~ tk~e cc~zn~t~~cic n~:otr~il ~r yin not less. tih~n ~e~r~n e~~~~'' nc~t c~ to the R.eee'v'er G3ncl oche ~ltereste~ p~rG es.

[2S)' Altt~dugh a number of Pe~pl~clge's c~tstcirz~.~zs ~~axt~c ~~ated ii1 ~l~e cc~rn~k~a~k i~l~tic~ii, Durh~rx~: ~;ollege chid not Dior did it Firing ~.~Yy motion with. Y~~sp~ct to the Recei~v~z•s~~ p Order.

~26~: Su~s~c~u~tltly ~7 the ~ecei~ership; the Receiver received Lustc~tn~~ de~~r~s~t c;lan~a.in r~~~ec~t of ~i1zo~~nt~ ~a~~d tc~ F~~~~~c~g~ :~i~~ t~i~ p~,~rpcas~ ~a~' f~~xlc3ii~g pa~rc~ll s~zu c:~s vyhich ~'~c~pledge f~.iled to co~i~l~te z1 w~iole Q1~ in part. Thy ~~gregate claim ~mo`unt fog• C~nacli~r~ custorr~ers i~ res~aect c~~' the ~~x~,~~:~~~ ~~7nsgl~d~.t~d t~ct~outZt ~~s in u~~;~s~ of ~~.7 rnillio.~ ~tYd for T~~ cust~iz ers in respect of t ie tJ~ Cc~nsc~litl~~ecl A~~;c~unt it wits ~ J. SOa000,

[27] Sn ~ ~eexs~c~~~, cial~ci ~a~ X.~, 20.3, X2073 (~NS~ ?7~1~}, ~~v~bc~tild J, held tlz~t l~otll fihe C;an~di~n Cot~soliciatecl Acco~xtit end t~.e ~C15 ~otisoliciat~c~ t~.ccat~nt 5~14L11t~ I7~ Cl•eated ~s ~.~c~at acc~unt~ end o~~~~~eci that tlxe i~-~a~~ies in tlYas~ accounts s~ic~ulc~ b~ d stribtifi~d t~ the ~~~tis~di~xl ~xid US c~stom~ers r7,~ha had pi`oven deposit c;Ia: ~x~s on ~, fro ii~ta Basis, s~~bject tc~ ~:rzc~r, paynaex~t off` tl~e allo~cat~d ~ar~ic~tz a~ the rec~ ate sl~i~ pasts (thy "Claim betermination and.Intexim Distribt~tiorx C?rder"). :l.,l. 2~;;1'; 2,37Pfy~ No.lt)>8 P. I/13 I'~ge: fi

Pgsatio~~ ~~ tl►e PAz~tie5 [2~] ~'h~ ~Zr;ceivez submits that ~uxham C~~l~~e's action in re~al.latlg the first P'ay'roll bepos t cats {J~tc~b~r ~J, ~Q12, was a bre~c~i cif the stay ~ro~isxons ~t tl~e Receivet~~l~i~ girder.

[2.9] "I'h~, l~~eeiver submits that prior to Q~ tohez• ~~, ~O l~; all of the ;~ec~ss~~y steps.. anti ~cti~ns liac~ l~ecn t3~Cen by bc~tS~ P~;ol~le

[30~ T)iar~ana: College denies that i~C e`v~r teak possesszc~~~. a~ and rnoni~s ifs Pec~~~eclge's bank account oi' that it e~ezcise~ a r~n~~~~ ~~a nit Pec~ple~ige ter its prop~i-ty. T~urh~.m +~:~ll~~~ s~tb~rxit~ tli~:t: ~t sr~t~tght reimburs~m~~t c~~ the c~elaitecl ~mc~unts ~ c~ni its. bank and that xt~ b~zilt cornpliecl with tfi ot~ligat ~z~s ~u,.de~~ ~Il~ ~:«les of t1~e C~ll~.c~~~.n ~'~~t~tlent A~sae~tc7~Y (

(3 Y] L7urh~~n Colr'ege ~lsc~ takes issue with ~eo~al~~i~~'~ aetinns in initiating the pre~arlthc~i~~ze~} debit for the ~ir~t ~~y~tc~ll ]~e~osit w~i~ri it ~n~r~ it would tae a~~~l~'ing for a.zeceiv~r~s~i~, o~`t~~r and then proceet~i~,~ ~art~, in the. abse~~c~ of a~~y ~~~tice, H~~ D~,uh~~n College received ad~'anGed siotice r~~ tl~.c~ r~u~ivers~~ip ~~~~~.l~catiot~, it suE~mits it cou1~ la~;~~ t;ancelleci tl~e pt~-~.tlt~lc~riz~d debit iri ~~lva~tc~ of it ll~~~~nin~. Atr~lysi5

~32J ~~,~~>tt~~;rt tt~ flie TV~~ster S~~~vi,ces Agreement, t~i~ ~~y~x~te~~t ~t~cl clearing schedule ttlat applier~ between Peopled~~ ~.t~.d ~7713rh~m college is c1e~.t•~y sit c ut 9n Sc}z~~lu~~ 5 tea the Agreement. It pt~vici~s fihat the: ~lect~'o:~i~ ~t~ansfer of p~y~~call f`ur7c~s must "cie~r" twa dais b~f~ie ~tle ap~lic~bZ~ ~~a~r~ll-date. !~'. ~. 2~ i~~ 2.3%PM Ne. 1 ~)~$ F'. $I13 Pr~~e: 7

~3~] Ill c~CCd1CIr~I1C~ `Wl~~l ~1£ ~MaSt61' S~1`V1C~~ A~~'~~2]'1~~1~, there:fca~~e, etfec;tzv~ o~ ~ctobe~ 26, 2p12, x,11 of the ~utl~~xiz~.t~or~s, 3t~~73 at1~ ~Cti0i15 ~1~~:essar~ to ft~11y ~C~1'ilj)~~f~ ~1~~ ~>7~-au.th~riz~cl` ci~~~s~it Yr~atisfer of t17~ First T'~.yroll Deposit 1`ic~n1 Durum Co~le~e to Peaplecige ~s ~Y•oviclec~ for ire the Ma~t~r Se~v~~~s Agr~ei~i~nf hid ~:~e~~~, ~c~a~p~~tcci, '~'~a~ ~ai•~-~.~thoriz~~l debit t~atlsfet~'was pi~o~essed ~~ atit~ioi zees and the funds vcrere deposited into ~'eopl~dge'~ ~anat~i~n ~on~oladated Ac;ac~unt, At t~~t ~~ n~, they b~uax~~ ~i~~~y a~~ labl~ for use l~~r :~~r~plecige, in aceorciance with ~l~e ~a~~~v`3:si~ns o~the master Services Ag ~eexner~t.

[~~] file definition of "prc~pei~ty" in tie R~c:ezv~~~s~a~~~ (~xd~r is ~'~ty' braid'. rt. defines "Pzo~erty" ~s "~X~ cif tl~~ ~~s~ts, u~it~~rt~kin~;s and' pro~ei~ties of the Debtq~s ~~c~~ireci foi, oi• ~7sec1 in relation to ~ ~tlsiness c~.rri~d on by ~t~y o~ the T~eb~+~rs, including pxoc~~cl~ t~iereof', wheth~~' stic~~, ~t~sets c~~' ~~un~i~ ~~'~ s~t~ject tt~ third party nG~rests car aye ~o~~s~de~'ea trust ass~t~ ht~lci b~y any of the T)ebtoY•s f+~i~ the ~~nefzt ~~' t1lir~a ~~~~fes,''

[35] ~I~otwit~~stanc~itl~ t~~a:C the F ist T~ayral~- Ue~~~asii: vv'as kc} l~~ used for T7urha~i Colleg~:'s pay.~c~11, gi~v~z~ the ~~'c~a;~l dc}ftn tiozr oaf "Property" in thy; R~ceiversl~Y~a Cider, ~vlien it was c~~e~ositecl i~.ta Pea~ale~g~'s +G~nat~i~n Cc~ns~lirl~tec~ 1~ecout~t on O~t~l~~x- 2~ 2UI2, if Con~tifiuted "Pro~perty,> df ~e~~l~~ge as ~~~inec~ iii tl~e ~tc~ceivership ~r~ler.

r3Ci] ~'ai~agraph '7 of t.~~ l~.~ceivez~sk~x~ C~rd~~' ~~r~~ des i~l ~3i-t ~}gat "all nights a~~~. remedies ~~a nst ~ri~► Af tx~~ T~el~f~:rs, the T~.eceiver, ar a.ff~cting tl~~ ~zr~~~~t~, ire h~r~~y sYayec~~ and ~~spetxc ect except with the w~~~tt~zt cc7~ls~1~t t~f the ~tece ver Q.~ l~a~e of this Caxu~t, ...". The ~~ra~t~aph gees on to list certain exceptions, no~~~ of which ~~~1~ in, this ease,

X37] In my view, D~~~rk~axn G~ll~g~'s action an t~ctc~be~ 29, ~U12 iri ~ol~tactin~; its ~aar~.c t,~ se~?~ i~eiYril~~tisement nf, among o~i~,ex' tl~ ilgs, the First Payrolr T~~~c~s t, ~~.7~i~~itu~~c~ ~n e~er~ise Qf a right ~~' x~~~ed~ can its p~.rt either ~~~~nst Ui affectizig ~lze Pa•o~erty or af~`~cti~~; 'tl~ r~i~hts aiid enf.itlements t~f F'~c~pl~dge or the. R~c~iv~:r. As such, ~t ~~~ iz~ direct bi~e~c~ of t~.~ ~t~.~ ~~ro~isio~ iri Par~,~~'~ph 7 t~f the ~Z~ce~ershp t~r~clei~,

[38J By its ~,ctiosi, Durham College was 41e~~~ly ciis~auting I'ec~plec~~e',s pre authorized ~:~lai~ its. inspect of 'the Fix~~ ~ayrr~I1 bepasit. `~'k~~ Mister Services'. A~r~~ment, ~eheclu:le 6, paira~raph 7 spec fLcally s~t5 a'~xt the grauncis upon. ~k~icl~ such a dz~~tt~e ~~a~~ k~~ raised b~ Durlxax~t~ ~oll~ge and the tin7an~ f'U~r brin~;in~. it.. +~; ~ 1i;' ~ ~ : ~~FM lo. 195$ P, 9`13 P~~e: ~

Tl~e p~~a_~a'~1~7~~ ~~~C1CiC~l~~+' St~t~:~ that SiiG~l a c~ispilte 'is tO be SetC~e[I Sq~~~y b~tVV~~ri T~ui•l7am C~olle~;e and Peoplet~~~.

[39~ Igor do ]: cansic~er that the CPA Rules ~r~~v~c~~ ~uxlt~rn Goll~gc~ ~zth a ~I~t~nwe ~~ca the R~~~~v~x's sub~~~xs~ an f~a~t its ~~trons iii recalling. the. pre,authQ~a~ecl c~el~ K cc~7~~titr~Ye a ~re~Gh oftl~e ~Ze~eiversh~p Order for. the fallc~war~g aeasons.

[40] ~~~~~~~11~ s~~aki~g, ~lectra~~ic fund t~a~~sfers which incrud~ ~~a~e-~uthoriz~d c~~bits be~r~ve~zi Carladia~l tanks ~nci CPA m~~a~6ex ix~fititt~t oY~s dry processed ire ~ccord~n~e watt the CPA R.~ia,~s.

[41;~ T~.e 1.~,w is ~1ear, 1~oweve~', t~~at~ the ~:L'A ~~les do ~~ot override tl~;~ ~c~~~tt'43~tual at~t~ 1~;~~1 ri,~lzts end entitlements beCwe~n; ~~rties. `~'1~.~ CFA. Mules. ~.~alitlg w tki ~lear~.nee and settlement c~~'t~~~Z~acti opts c~nTy apply 'k~etween {ancl, in~.y only k~~ i~elx~~ ~~ l~~) the GPA ~l~niher inst~tut~ox~s to govern the plat~~eswilig ~f ~z~.nsacYions as bet~te~n the b~nk~ th~eir~selv~s, 5~~:.B,~,t~'. Grc~~ic4l.~istrrhxrtion Inc. v, B~r~1c r,;f1Yr~vct ~'ct~tzcz, [20~g] 1 5,~,~. 504 at pats 5~ and 57; Nutrc~~~`~ .B~r~~k t~,~' Greece (G`~nc~dcr~ v. ~'ccnk vf~Mr~nt~e.~l, [2+pQ0], ~ F~`I~ ~8~ (r~~:A.) ~t para~ 13 and 1~.

[42] 'Lhe al~t~v~ ~lttl~o~ities rrial~c it c1e~:r that the ele~r~u~ce and s~~tlem~lit ~~rc~v sic~r~s ra~'the ~:FA S~:ules ~~a~~l~ not be us~cl ~c~ clete~~a~in~ the st~l~st~inti~ve ri~,ht~ a~1cl entitlements ~s between ~a~ vote paxfiies, A~ the is~tx~e of wf~ether the Fi~~t Fa~roll S~e~~os~t u~~~ ~r~~i~l~d. ~c~ 1'eopledge prio~~ to the &eceiv~tsl~ip C7rd~~ is l~~t~v~~n peo~leclge end I~t~rharn C~Ire~~, it Y~ t11~ Mast~z' ~ei`~ cis Agzeemen~ th:~t gavern.s, As ~ ~~esti~t, ~t~1'h~tn ~c~ll~g~ caz~tiat rely on tla~ C`•PA Rtt~~s,

[4~] I)t1xk~~tr~ Cc~lie~~ iel ~s oi~. the ~l'A R.ul~~ gc~v~~'ni1~~ the ele~ring ~t~c~ ~ettle~ne~lt Qf pr~at~t~iorizetl debit t~'~~s~~tioris bet'c~~en irier~lt~ez• institt~tic~r~s, ~t~tl~ Hl or'the CFA l~tile~ gc~~v~rns ~IY+~ ~le~rin~; and settl~r~en~ cif ~~~~-~t~~1lc~riz~d clabit~. ~'axt [V deals vv'i#~~. pry-auEhoi:ized ~1e~it ~ut~,oxi~atrc~ii, :~~rt ~VrY d:~~~s with reamb~irseinent anc recourse,

[4~~ fart IV~ o~~2.ule H1, se~~ c~z~ ~,5(b)1~~c~uires that, based on the xe~atXanshin tla~t ea. steel b~tt~v~ey~ P~~pl~c ge anti Durham. Gal~e~e, a Payee (~'eo~Iedge) must ~arc~~ ale ~3 ~Pa~or ~bur~arn Coll~~~~ wit11 ~t l~;~st 10 c~~~ndar r~~y's' x~c~tice ~f the debit. TI~Ys "pie-~zotifc:atian" ~~q~Yrrernezit a1lc~ws t ae PayQr to c~rr.-ect any- e~rars ox' stop the. ~i~b t if n~~es~ary. section ~S(e}provides that t~1e parties nxay w~ai~ve the 1U clay ~~otice ~a~xicac~. As ntrf~d', ~'eo~lecige ar~.d I7t~r~~a~ C`.~1`l~ge 3~zeed to waive the ~:.i 2p'~ ~~acPM No, 195$ P, 111/'3 Page; 9

l~ clay ire-a.~ot~~ ~ ~t~c~~, p~~~od (~aste~ Spa-vises A.~re~n~ent., Sch~tlul~ 3, ri~i~graph 5; Sc;hedl~I~ ~i, par~,~a~z~~ 5),

~~Sa Section '~~ (~) aid fib) c~~ ~Zule ~r provide: that vcr~lerc~ a "~'ayar'> of a pre ~uth~~iz~d ~e~iC ~DL~rh~m ~~lle~e) mikes ~ ~l~.im ft~x rein~bttrse~a~~~t ~'ox a bu~i~~ess ~a1:~-aurh~i%ized d~t~i~ ~uvithii~ l~ bus Mess days cif ~i~~~ut~c~ c~~bit of its- account, the Prt~cessing ivlernher ~BIV.C(~ Oshawa.) most reimburse the Fayox tc~x the fii11 ~mpunt c~~aci ea~1 ~~~i;rx~ :r~~x~,bti~:sex~ei~t ~t•aix~ the "S~aonso~ing Menil~er" (~N.10 ~3url n~tan~. The :Proc~ssi~1~;1VI~mUer tnu~t ecei~ve a "'UV'ritten ~eirn~~.~rsement Claim" from the Pryor and can only ~ceept the claim if it meets Lane of three conclztian~:

1, Tie pre-authorized t~el~it was not clr~wn ~: ~.ceorci~ne~ with Payaz's ~'z~e-A,utl~.a~~i~eti ~7ebt ,A.;x~eemeiit;

2, `lll~ ~a~~r's ~'re-Au~hc~riz~~i ]:debit Agre~nl~rit ~c~vas te~vok~~; ~r 3:. ~~otice ar confirm~,~~~~ v~a~ not gi~'en in ~ccarcl~ne~ wt~~ sectio.~ 15, 16, 2~ or ~6 ~s may be ap~alic~ble,

[4~] I7~~~h~~~. C`•~11ege~ h~,~ nc~t ~rod~.~c~c~ tie ;`W~itte~ ~t,~i~xa~~~z~s~~~~~nt: Claim" it prc~uideti to BMCj Oshawa. B~s~ci pan the facts, however, Y assume t~~~t its claim foi r~ir~~k,~~i~sern~nt way b~ise4~ on the first: cOnt~ tiox~ —that the ~r~-~-~~~horzzeci cleb~t w~~ nit dr~awtl its accorr~~nc~ ~t~'itl~ the 1VY~~t~;r S~r~vic~s A~r~~m~t~t. The other two conditions ~tre trot ~ppXio~bl~.

~47~ N~twittx~tancling th at ]~ur~am C",o~le~e ri t ~tec~ a Maim far re mbursert~er t fic~m its l~anlr, ~~ur~uai~ti ~o tine tern~~ ~f tihe Svl~ster Setwi~e~ A~r~~m~t1t anc~ spec fiC~ll~ paragraph '7 0~ the 13~~1~ia~g ~gr~ement ~Sc~.edule ~~, in zny view, t~i~ cla ril tiv~s ~ reniecty ~;~a ;tist Fe~pled~e utid~i~ the M~st~r services A~,reement ~.nc~' way a~cord~tlgly s~a~ec~ p~rs~~~.x~,~ tc~ Pa~~ag~apk~ 7 o~~lae ~;~cex~~e~~:~hi~7 C~r~~r~

[4$] P~~~a~~~~h '7 c~~' the Banking A~;reen~~nt, re~roctu~ecl earlizr, ~rc~v ~~s Ghat Durl~~~n ~'.olle~~ n~ay~ t~ sputa a ~r~-autl~orizec~ c~~bit oil ~I~e gr~~nti that tl~~ pie- at~~ll~~ij~~ c~~k~~~ was nit is~ue~~ in aeco~clanc e with the Master, ~:rvice~ Agreement. The dispute ~n~st ~e filed witlY T~~rl~am C;ollege's banl~. within lQ bus i~~ss dais ut' the ~is~~:~t~ci debit. ~u~h~~•, ~ucl~ ciX~pt~te is to tie settled s~l~l ~etweezi DLlrhatn ~~Ile~e atl~, P~opledge. .1~ I, 3. 2(;i ~ 1:3~~NP~1 No. 19~$ P, 1 li'13 ~'~ge: 10

[~~] 7'h~ fact that Dt~rllstm College's h ~ ~'e~tx~bursec~ it fr~r the amotYnt o~ the Fist Paya~~ll 1~~~aosxt as ~tovicied by the Cl'A :P~.ules ciQes not Ater the fact t~aaC itl t~~ztatin~ ~ucl~ a claim, bur~ain College w~~ also t~a~~~i~ a ~:l~tn ~~aii~st Peopleci~;e under ~ar~~r~ph 7 of, t~.e ~a~1~j~1~ Ap~e~ment~ Yt vas not perm ttecl to da ti1~a~ ~ y`~n f~~.e st~:y provision in the l~eceiver~hi~ ~r~ei..

[St}] I7t~,rhax~~, ~t~X~ege .also ~ake~ xssu~ r~v'ith the lack of notice it ~eceivecl in ies~ect off` the rec:c~r~etslzip ap~ali~ation. Receivership. applications gexiex'~~ly x~quir~ s`vvift response and ire ~ccozc~iz~~ly brought can s~aoxt ~x~d ~zxt~i~~~3 nod c~e. Tt~ peopledge's ca:~~, given ~t~ bt~s nes~, iYc~tice to all ti7fet~esteci parties would have been ~ro~ilem~tie. Zn zecr~gnitorY of the lack o~ initial n~t~~; the ~.:~~;~i~re~ ~hi~ (~r~eY p~-avicl~c~ foi~ ta~th ~ Gc~~,~~~c;,k ~lotxc~~~ ~vithTn 30 ~ia~s and the ability for any int~test~d ~~ai~y ~c~ x~lo`~~ ~o '~ar~ ~Y: ~m~nd the .Receivership order. I3L~r1~~m Ca11e~e did ~ eit~7er_. It ~~nnat noiv co;mpla ~i it was soi1~,~~,caw ~xwac~:v~~t~~er~ l~~ iZo notY~~,

[~]:] 'The. Receiver rec+ammencls that if 1 order 1~urh~ni Cc~~~~~e reixnl~ui'~e Y.11e $2:5E,53~.3~, i.t s~a~7tia~~ v~ cteeylaed ~q ha~~ a ~~~~~~~i1 C',~~nadi~n C~sto~ner~ bepQsit C;laixii ~s ci~e~ined in the- Clairti I~et~rrnin~,ton ~,ricl: Int~rni D~tributipYi t~z~Ie~ fs~r that .mount ~nc1 fi~~~th:~r it should ~~e~~iv~ ~ dzv~cl~x~.c~ ~x~c~7~z~ tk~~ C'~iaadi~x~ ~ust~~~1~r A~v~unt F~utids in aacr~rd~nce Frith p~ra aph lU of file t~rder. 1 agree with the R.eeeiver's recomizi~ricl~ti~z~.

C~onclt~sic►iY [~2] Acco7~dxii~~y, the ~.ecei~ve~•'~ motion is allowed ~rld the Receiver is er~t tle~: to. ~xa t~~cl~~:':

I. ~ecl~riug I:l1~t ~t~rhan ~{ollege is u~ breach o~ t~~ ~teceivers~p Qzcl~i;

2. Requiring Durham ~;olle~e to pad' the Receiver the sut~i of ~2~~?~36.3~ plus i~~t~~^e~t ~roz~.x (J~;tab~~r 2~, 2~~2 c~.ic~~~a~~~l a;~~ accoi:cl~n~e with the ~c~z~r•ts of.~zrstice r~et, R.S,C7,,X99Q, C,c-43';

3. "C'hc: ~rc~~re incani~s ~air~ ~y ~~url~~rn C,olle~~ io the JZ~cei~vex s~aa~l be credited t4 ~l~e Ca.~~~.di~n Cu~tomex Account Funds; :i; ~, ~. 1 i 1 ~ 2 ~ 39rPv1 Rio, 1 ~5S F~. 12.x`13 P~~e: 11

~!. ~U~oix payment tc~ tie ~t:~~~iv~z c~~ the above monies, I~urh~Y~; ~pll~ge shall ~e c3~~m~e~ to ~ia~~ a :Iy~o~ren Cai~~cli~n ~usto~a~r. ~~posit C~laiz~a ~s ti~f~~c~ in tkie Claim r7eterrni~~t ~,i~ ~t,~c~ l~tYerinx L} strib~tit~n (.~rcler zn the arnaunt o~ ~2~~,53~.~8; a~7

5:, directing ar~c~ ~.~.itharizin.~ t~xe ~.et~~ v~~: ~o di~tri~tate ter Dttj~h~ Calleg~ fr~nn tl~~ ~~~~di~tY C~ustotn~r Ac~;armt F~~ncis a d~~vic~ndri1 ~ceo~~da~~~~ with ~~l~agraph 10 of the ~l~aa.~a 1~et~lnlinati~~i and 7nter~m I}l5Ct'1I?U~IOI~ C~i~~~~.

[S31 Tfxe Receiver is entitled tp its ~t~~~.~ t~f the ~i~otion r~hicll the p~Y~ies h~v~ a~,•e~cl air $40,~OI~ i~Y vital.

L. A. Fattllo J~

I~~el+~~~~~; J~ul~ ~,~Ui :I C I . J . L ~ ~ ~ ~~ 1. J ~ ~ 1~~~ (Vo.19~~ p 1x/13

~~TATIOTV: Cu~~,az~.i~gs ~r, P~c~~~l~~~~, 2~Y5 t~T~l"~~ 308 ~i~11.~tT FTY.,~ T~TC7.s CV~12-~~~6-UO~L ~AT~: 20 s a~a3

~JIUT;A~IC1

~"'CJ'pE'RY+(~l~ COT.3ItT t:~F J[TS~'XG~

BE`I"WEEN;

~UNNIE ~UMMT~~xS 7~" ~~-]E:~. ~~.PAC"ZTY` .~S ~ST~'T~ ~~~CUTI2:IX CAF TI-iE E~T:A.TE t~F' T'z~ L.A.TE TQ~i.~T GLT~v.~!t~~x5'

A~,~lc~nt

— anci --

~EQ~'ZEDCr~ I~R S;~RV~~E~S ;ETC',, `Vt1'1-N~S 1~C~~' ~'A~~ ~~NA~T~'TA.~, S~k`VT~E~` LTD., GZVI~ FF~A~E~2. I.'~'I~,, 1 ~244~ {~1~~7'A~O ~,TMrTEI

R~~~~riri~n~.~

A~~J►N~ T{'4T~ J-CT~Nx~l'~~'

Rel~~~ecl: J~tily ~~ ~~~5 ~~ ~~

Legal'22111727.1 IN THE MATTER OF THE RECEIVERSHIP OF PEOPLEDGE HR SERVICES INC., WINSTON PARK FINANCIAL SERVICES LTD., CMC ERASER LTD. AND 1624452 ONTARIO LIMITED

RECEIVER'S STATEMENT OF RECEIPTS AND DISBURSEMENTS As at February 5, 2015 Winston Park CMC Fraser Financial 1624452 Peoptedge HR Services Inc. Ltd. Services Ltd. Ontario Limited General Canadian trust US trust General General General account account account account account account TOTAL (in US dollars) RECEIPTS Cash in bank $ 25,080.77 $1,070,548.95 $ 149,380.22 $ 806.84 $ 116,709.44 5 1,759.44 $ 1,364,285.66 HST collected 66,287.63 66,287.63 Interest earned 1,593.99 12,168.54 87.37 7.98 1,344.81 786.91 15,989.60 Miscellaneous refunds 250.24 250.24 Recovery of expenses paid by Receiver 15,800.00 15,800.00 Referral fee earned 503,019.92 503,019.92 Reimbursement from Durham College 48,926.76 2,313,614.88 2,362,541.64 Sale of assets 10,885.00 10,885.00 Securities 8,541.57 70,636.76 79,178.33 671,844.31 3,404,873.94 149,467.59 814.82 118,054.25 73,183.11 4,418,238.02 DISBURSEMENTS Advertising 9,082.15 9,082.15 Costs paid to applicant 64,217.76 64,217.76 H5T paid 134,012.62 134,012.62 Miscellaneous 8,905.68 15.00 87.32 150.00 150.00 150.00 9,458.00 Outside services Casuat labour 49,454.95 49,454.95 Computer services 77,396.73 77,396.73 Professional fees Legal fees and disbursements 393,095.93 393,095.93 Receiver's fees and costs 503,839.82 503,839.82 Refund of post-receivership receipts 387,769.90 387,769.90 Taking possession Changing of locks 235.00 235.00 Insurance 31,966.81 31,966.81 Occupation rent 32,152.35 32,152.35 Security 68.00 68.00 Storage 9,530.39 9,530.39 Telephone 967.13 967.13 Transfer to bankruptcy administrations 21,400.00 21,400.00 1,336,325.32 387,784.90 87.32 150.00 150.00 150.00 1,724,647.54 RECEIPTS OVER DISBUREMENTS BEFORE TRANSFERS AND DISTRIBUTIONS (664,481.01) 3,017,089.04 149,380.27 664.82 117,904.25 73,033.11 2,693,590.48 Inter-estate transfers to date (see note) 916,469.11 (820,103.96) (40,628.76) (221.49) (32,089.88) (19,892.87) 3,532.15

FUNDS ON HAND BEFORE DISTRIBUTIONS $ 251,988.10 $2,196,985.08 $ 108,751.51 $ 443.33 $ 85,814.37 $ 53,140.24 $ 2,697,122.63

NOTE: Inter-estate transfers shows a net total $3,532.15. This amount represents exchange gains realized from transferring funds from the US trust account. ~~ ~~

Legal'22111727.1 IN THE MATTER OF THE RECEIVERSHIP OF PEOPLEDGE HR SERVICES INC., WINSTON PARK FINANCIAL SERVICES LTD., CMC ERASER LTD. AND 1624452 ONTARIO LIMITED

RECEIVER'S FINAL ESTIMATE OF DISTRIBUTION TO CUSTOMERS AND CREDITORS As at February 5, 2015

Customer funds All other Canadian US Referral fee All other TOTAL (in US dollars) Funds recovered by the Receiver Peopledge •General account $ 671,844.31 $ 671,844.31 Peopledge -Canadian trust account $ 3,404,873.94 3,404,873.94 Peopledge - US trust account $ 149,467.59 149,467.59 CMC Fraser -General account 814.82 814.82 Winston Park -General account 118,054.25 118,054.25 1624452 -General account 73,183.11 73,183.11 Reallocation of referral fee $ 503,839.82 (503,839.82) 3,404,873.94 149,467.59 503,839.82 360,056.67 4,418,238.02 Refund of post-receivership receipts (387,769.90) (387,769.90) NET FUNDS RECOVERED BY THE RECEIVER 3,017,104.04 149,467.59 503,839.82 360,056.67 4,030,468.12 ALLOCATION OF RECEIVERSHIP COSTS Costs incurred to date 712,781.99 35,205.52 503,839.82 85,050.31 1,336,877.64 Exchange gains on transfers (3,532.15) (3,532.15) FUNDS ON HAND 2,307,854.20 114,262.07 - 275,006.36 2,697,122.63 Reserve Professional fees Legal fees and disbursements 54,285.20 2,689.29 6,478.32 63,452.81 Receiver's fees and costs 43,059.71 2,133.18 5,138.68 50,331.57 Records destruction 5,133.13 254.30 612.57 6,000.00 Other 8,555.21 423.83 1,020.96 10,000.00 Priority claims Canada Revenue Agency Harmonized Sales Tax 22,236.27 22,236.27 Payroll source deductions 8,969.71 8,969.71 Employees Priority under section 81.4 of BIA 33,771.96 33,771.96 Surplus priority under ESA 18,570.21 18,570.21 Bank of Montreal secured claim 20,292.28 20,292.28 111,033.25 5,500.60 - 117,090.97 233,624.82 ESTIMATED FUNDS AVAILABLE FOR DISTRIBUTION TO CUSTOMERS AND ORDINARY CREDITORS $ 2,196,820.95 $ 108,761.47 $ - $ 157,915.39 $ 2,463,497.81

Interim dividend previously paid $ 2,007,925.21 $ 108,761.47 $ 2,116,686.68 Estimated final dividend 188,895.74 (0.00) $ - $ 157,915.39 346,811.13 $ 2,196,820.95 $ 108,761.47 $ - $ 157,915.39 $ 2,463,497.81

CLAIMS OF CUSTOMERS AND ORDINARY CREDITORS Customers $ 6,023,812.49 $ 146,974.96 $ 6,170,787.45 Ordinary creditors $ 668,047.84 668,047.84 Shortfall on customer claims Canadian 3,826,991.54 3,826,991.54 US (converted at 0.9993) 38,186.74 38,186.74 $ 6,023,812.49 $ 146,974.96 $ - $ 4,533,226.12 $ 10,704,013.57

DIVIDEND PERCENTAGE Customers Canadian 36.5% 2.2% 38.7% US 74.0% 0.9% 74.9% Ordinary Creditors 3.5% 3.5%

NOTE: Canadian Customers (excluding Pinebridge Investments Canada Inc.) and US Customers previously received an interim dividend payment equal to 35.Oq and 74.0% respectively of their claims. Ordinary Creditors have not previously received a dividend distribution.