Michael K. Warman

BNS Split Corp. II is closed-end investment trust, which invests in common shares of The Bank of Nova Scotia. The company was founded on June 29, 2004 and is headquartered in Toronto, Canada.

Canadian Resources Income Trust operaets as a closed-end investment fund. It provides investors with current yield and low cost diversification through the acquisition of a defined portfolio of securities of Canadian issuers that focuses on the Canadian natural resource industry. The company was founded on November 28, 1996 and is headquartered in Toronto, Canada.

Energy Split Corp. Inc. (the 'Company'), incorporated under the laws of Québec on July 24, 2003, is a mutual fund corporation created to generate fixed cumulative preferential tax efficient distributions for the holders of the ROC Preferred Shares and to enable holders of the Capital Yield Shares to receive leveraged tax efficient distributions from a fixed portfolio (the 'Royalty Trust Portfolio') consisting of oil and gas royalty trusts listed on the Toronto Stock Exchange (the 'TSX'). The Company has its registered office at 1155 René-Lévesque Boulevard West, 40th Floor, Montréal, Québec, H3B 3V2.

AllBanc Split Corp. is a mutual fund corporation. It holds a portfolio of common shares of Bank of Montreal; Bank of Nova Scotia; Canadian Imperial Bank of Commerce; Royal Bank of Canada; and The Toronto-Dominion Bank. The company was founded on December 17, 1997 and is headquartered in Toronto, Canada.

NewGrowth Corp. is a closed end mutual fund. Its investment portfolio consists of publicly-listed securities of selected Canadian chartered banks, telecommunications, pipelines and utility companies. The company was founded on June 27, 1991 and is headquartered in Toronto, Canada.

Lifeco Split Corp, Inc. is a closed-end investment fund/investment trust. It invests its funds in common shares of selected publicly listed Canadian life insurance companies in order to generate fixed cumulative distributions for holders of its preferred shares and to enable the holders of the company's capital shares to participate in any capital appreciation in the portfolio shares. Lifeco Split was founded on June 1, 2000 and is headquartered in Toronto, ON.

Sixty Split Corp. principal activity is to manage and invest the funds pooled by the clients. The Company is a mutual fund corporation, which invests primarily in the common shares of the companies selected from S&P/TSX 60 index.

Energy Split Corp. II, Inc. is a mutual fund corporation created to generate fixed cumulative preferential tax efficient distributions for the holders of the ROC preferred shares and enable holders of the capital yield shares to receive leveraged tax efficient distributions from a fixed portfolio, consisting of oil and gas royalty trusts listed on the Toronto Stock Exchange. The company was founded on September 29, 2004 and is headquartered Toronto, Canada.