Michael K. Warman

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.

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.

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.

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.

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.

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.

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.

B Split II Corp. is a mutual fund corporation. The company's principal activity is undertaking is to invest in common shares of BCE Inc. The company 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.

Diversified Private Equity Corp. is a mutual fund company provides shareholders with tax efficient exposure to the total return of an initially equally-weighted portfolio of securities consisting of ten firms specializing in private equity investments that are publicly traded in North America and ten firms specializing in private equity investments that are publicly traded in Europe. Scotia Capital Inc. is the administrator of the Company. The company was founded on November 11, 2006 and is headquartered in Toronto, Canada

Diversified Private Equity Corp. is a mutual fund company provides shareholders with tax efficient exposure to the total return of an initially equally-weighted portfolio of securities consisting of ten firms specializing in private equity investments that are publicly traded in North America and ten firms specializing in private equity investments that are publicly traded in Europe. Scotia Capital Inc. is the administrator of the Company. The company was founded on November 11, 2006 and is headquartered in Toronto, Canada

Diversified Private Equity Corp. is a mutual fund company provides shareholders with tax efficient exposure to the total return of an initially equally-weighted portfolio of securities consisting of ten firms specializing in private equity investments that are publicly traded in North America and ten firms specializing in private equity investments that are publicly traded in Europe. Scotia Capital Inc. is the administrator of the Company. The company was founded on November 11, 2006 and is headquartered in Toronto, Canada

B Split II Corp. is a mutual fund corporation. The company's principal activity is undertaking is to invest in common shares of BCE Inc. The company 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.

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.

BNS Split Corp. is a closed-end investment fund/investment trust. It is a mutual fund corporation whose principal undertaking was to invest in common shares of The Bank of Nova Scotia. The company was founded on June 14, 2002 and is headquartered in Toronto, Canada.

BNS Split Corp. is a closed-end investment fund/investment trust. It is a mutual fund corporation whose principal undertaking was to invest in common shares of The Bank of Nova Scotia. The company was founded on June 14, 2002 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.

Diversified Private Equity Corp. is a mutual fund company provides shareholders with tax efficient exposure to the total return of an initially equally-weighted portfolio of securities consisting of ten firms specializing in private equity investments that are publicly traded in North America and ten firms specializing in private equity investments that are publicly traded in Europe. Scotia Capital Inc. is the administrator of the Company. The company was founded on November 11, 2006 and is headquartered in Toronto, Canada