I.Income Tax Returns

This proposal aims to clearly explain the nature of the Firm's intervention as a preparer of your personal income tax returns and to indicate the responsibilities that you have as a client each year.

A. Role of the Preparer

• The Firm will not conduct an audit or review and will take no other measures to ensure the accuracy and completeness of the information provided. It is your responsibility to provide the Firm with the accurate and complete information necessary for the preparation of the relevant tax returns.
• Your personal income tax returns will include the following statement:"Prepared without verification of the client's data". My name will be indicated as the preparer of your tax returns.

B- Role of the Client

• The responsibility for the accuracy of the information and the completeness of the statements contained in your returns rests with you under the Income Tax Act and the Tax Act. You declare that the information provided to me is, to your knowledge, accurate and complete, and that it will fully meet all the requirements of the returns to which you are subject under the Income Tax Act and the Tax Act.
• You confirm that you will provide me with all information related to income and deductions to be included in your tax returns, and that this information will be accurate and complete. You confirm that all sources of income will be indicated, that all claimed deductions were incurred to earn income, and that all claimed credits will be supported by receipts.
• All appendices related to business income (including commission income, agricultural income, and professional income), as well as rental income, will present operating results and include all transactions carried out.
• All employment income and resulting benefits will be reported, whether or not they appear on the "T4" information slips and "Relevé 1".
• All investment income (with or without receipts) will be reported, whether or not it appears on the information slips "T3" and "Relevé 16", and "T5" and "Relevé 3".
• All capital asset provisions and related costs will be reported.
• All estimates regarding the use of a car for personal purposes, the portion of the residence used for business purposes, and other similar estimates you provide will be reasonable and supported by usage records and other evidence.
• If at any point during the year you owned property outside of Canada with a total cost exceeding $100,000,you may need to report it on your federal income tax return. Severe interest and penalties are imposed for non-compliance. If this situation applies to you, you will provide me with accurate and complete information regarding the specified foreign properties you owned or in which you held a beneficial interest in accordance with the Foreign Income Verification Statement ("T1135") and you will fully disclose the related foreign source income as well as any gains realized.
• If you are eligible for the solidarity tax credit, you will confirm to me that the information provided in Schedule "D" is accurate and reflects the situation as of December 31 of the year.
• You will disclose to me any illegal act or potential illegal act as well as the facts related to it.
• I recommend that you provide me, upon receipt, with a copy of all communications you receive from the Canada Revenue Agency and Revenu Québec. There are often deadlines, and if they are not met, proposed assessment notices or new assessments may be issued, or you may lose the opportunity to contest.

C. Fees

Once your tax returns are duly completed or when the firm has provided you with advice or other services on related matters, the firm will issue you a fee note based on the usual billing rates revised annually. It is agreed that this note will be paid upon receipt.

The fees do not include requests for corrections, nor representations or the communication of documents or additional information to governments, which will be billed separately at the hourly tax rate if necessary.

If you have any questions regarding the content of this submission, please do not hesitate to contact the firm. If the services described meet your needs and if the aforementioned conditions are acceptable to you, please sign the purchase order before the firm undertakes the assignment.

II.Mediation

A. Purpose of Mediation

The purpose of mediation is to allow the parties to reach an agreement regarding the dispute that opposes them. To this end, the parties agree as follows.

B. Voluntary Process

• The parties understand that mediation is a completely voluntary process and that each party may withdraw and terminate it unilaterally at their sole discretion. Each party freely consents to participate in the mediation actively, positively, and with respect for each other.
• The parties agree to suspend their small claims court proceedings until an agreement is reached or until one of the parties or the mediator declares the mediation terminated.
• It is agreed that either party, as well as the mediator, may terminate the mediation at any time. The parties retain and reserve their access to the courts.
• The parties commit to voluntarily disclose and, upon request, provide all relevant information, financial or otherwise, and to produce any documents necessary for the smooth conduct of the mediation process and the development of an informed, fair, and equitable agreement for all.

C.Mediator’s Impartiality

The parties acknowledge that the mediator is an impartial third party who does not represent either party.

D. Independent Legal Opinion

• The parties acknowledge that the mediator will not provide them with an independent legal opinion regarding their respective rights and obligations under the laws of Quebec or any other jurisdiction. However, the mediator may objectively inform the parties about legal aspects concerning them.
• The parties also acknowledge that they were both encouraged by the mediator to obtain independent legal advice whenever they feel the need, particularly before concluding and signing an agreement.
• If either or both parties do not obtain independent legal advice before signing an agreement, they agree not to seek the mediator's liability regarding any clause of the said agreement concluded under such circumstances.

E. Confidentiality and Non-Disclosure

Anything said or written during the mediation process is made under all reservations and is not admissible as evidence in any judicial or other proceedings.

The mediator, the parties, their advisors, their representatives, and all persons accompanying them must respect and maintain the confidentiality of the entire mediation process. However, nothing in this agreement can in any way compromise the right of the party who received a disclosed document to use it in any judicial or other proceedings, when that party would otherwise have had the right to do so.

The parties waive the right to summon the mediator by subpoena or in any other way, to act as a witness in the event of any subsequent dispute between them.Independent legal opinion

F. Private Meetings (Caucus)

The mediator may, when deemed useful, have private meetings (caucus) with either party, who may also, at any time, request to speak privately and confidentially with him. It is agreed that the information disclosed to the mediator during a caucus is confidential unless authorized for disclosure by the concerned party.

G- Fees

1. When the case is referred by the mediation service to small claims, the number of hours prescribed payable by the Ministry of Justice is THREE (3) hours, including any off-session work if applicable.
2. The parties may agree to continue mediation beyond the three (3) subsidized hours, at the prescribed rate of $300 per hour plus applicable taxes, shared equally between them.

H. Final Provisions

1. This agreement is subject to the laws of the Province of Quebec.
2. Les clauses et stipulations de cette convention sont indépendantes les unes des autres et la nullité, l'invalidité, la non-applicabilité ou l'amendement de l'une d'entre elles n'affectera pas la validité des autres.
3. Each party as well as the mediator acknowledges having read this agreement, agrees to proceed according to the terms defined above, and acknowledges having received a signed copy of the order form.

Given the use of technological means to conduct the mediation, by signing the submission, the mediator confirms having validly obtained the consent of the plaintiff and the defendant.

III.Internal Financial Statements and Tax Returns or Amendments

This submission aims to confirm the terms of the engagement you have entrusted to the Firm for the provision of accounting services and to describe the nature and scope of the services that the Firm commits to providing under this engagement each year.

A.Responsibilities

The firm will carry out the assignment on the understanding that you acknowledge and understand that the following responsibilities rest with you:

1. 1. You will provide the firm with all the information it will need.
   2. You will ensure the accuracy and completeness of the information provided. The services provided under this engagement do not aim to detect fraud or errors.
   3. You will review and approve all journal entries, all transaction classifications, and all account codes prepared or modified as proposed by me.

The firm's assignment does not include the services of preparing external financial statements or filing tax returns. If you wish to assign either of these tasks to the firm, a separate assignment will need to be undertaken.

B. Services Provided

Without limiting the scope of the services I will provide to you, I will prepare internal financial statements each year.

C. Access to Information

In order to carry out its mission, the firm must have access to certain personal information. By this, you acknowledge that you have obtained all necessary consents under applicable privacy legislation to collect, use, and disclose personal information to it. The firm will handle all personal information in accordance with its privacy policy.

D. Professional Fees

Professional fees are established annually according to the current fee schedule and financial terms.

The fees do not include requests for corrections, nor representations or the communication of documents or additional information to governments, which will be billed separately at the hourly tax rate if necessary.

I will also bill you for all disbursements incurred in connection with the engagement.

E. Terms

The terms of this submission cancel and replace any prior statement or commitment, whether verbal or written, by or between the parties. Any significant change or addition to the terms set out in this submission will only take effect if it is evidenced by a written amendment to this submission, signed by all parties. At the end of this engagement, I will present you with an invoice for all fees and expenses not previously billed. You hereby agree to settle this invoice when you receive it.

The firm is at your complete disposal to discuss the content of the submission and to provide you with any explanation you deem necessary. If the conditions outlined previously are acceptable to you, and if the services described meet your expectations of the firm, please indicate your agreement by signing the purchase order before the firm undertakes the mission.

IV.Compilation Engagements – Historical

A.Objective and Scope of the Engagement

You have requested the firm to assist you in the preparation, based on information you will provide, of the compiled financial information of the entity, which includes the balance sheet, the income statement, and retained earnings for the fiscal year ending on that date, and note 1, which describes the accounting method to be applied in the preparation of the compiled financial information each year.

B. Intended use of compiled financial information

It is anticipated that the financial information will be used by the management of the entity and by third parties, namely current or potential lenders, for borrowing purposes. Third parties are in a position to request and obtain additional information from the entity.

I am pleased to confirm my acceptance and understanding of this compilation engagement.

C. Practitioner’s Responsibilities

I will carry out the compilation engagement in accordance with the Canadian Standard on Related Services (CSRS) 4200,Compilation Engagements, which requires me to comply with the relevant ethical rules.

A compilation engagement involves assisting you in the preparation of the compiled financial information. Since a compilation engagement is not an assurance engagement, I am not required to perform procedures to verify the accuracy and completeness of the information you provide to me for this engagement. Therefore, I will not express an audit opinion or a review conclusion on the compiled financial information, and I will not provide any form of assurance in this regard.

My engagement does not include bookkeeping services or the preparation of tax returns. If you wish to assign either of these tasks to me, I will need to undertake a separate engagement.

D- Responsibilities of management

The performance of the compilation engagement is based on the premise that you acknowledge:

1. that third parties intending to use the compiled financial information are in a position to request and obtain additional information from the entity;
2. that a compilation engagement is appropriate for the intended use;
3. that you understand that a compilation engagement does not satisfy any legal, regulatory, or contractual requirements that would require an audit or review engagement;
4. that you understand that the compiled financial information should not be used by third parties other than those who are in a position to request and obtain additional information from the entity or who have agreed with you on the accounting method applied in the preparation of the compiled financial information.

Furthermore, you acknowledge that you assume responsibility for:

1. the compiled financial information;
2. the selection, for the preparation of the compiled financial information, of the accounting method appropriate for the intended use;
3. the accuracy and completeness of the information you provide to me;
4. attaching the compilation engagement report to the compiled financial information when it is distributed or reproduced.

E. Access to Information

In order to carry out its mission, the firm must have access to certain personal information. By this, you acknowledge that you have obtained all necessary consents under applicable privacy legislation to collect, use, and disclose personal information to it. The firm will handle all personal information in accordance with its privacy policy.

F. Professional Fees

Professional fees are established annually according to the current fee schedule and financial terms.

The fees do not include requests for corrections, nor representations or the communication of documents or additional information to governments, which will be billed separately at the hourly tax rate if necessary.

I will also bill you for all disbursements incurred by the engagement.

G- Terms

The terms of this submission cancel and replace any prior statement or commitment, whether verbal or written, by or between the parties. Any significant change or addition to the terms set out in this submission will only take effect if it is evidenced by a written amendment to this submission, signed by all parties. At the end of this engagement, I will present you with an invoice for all fees and expenses not previously billed. You hereby agree to settle this invoice when you receive it.

H- Report

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The Firm is at your complete disposal to discuss the content of this submission and to provide any explanation you deem necessary. If the conditions outlined previously are acceptable to you, and if the services described meet your expectations of the firm, please indicate your agreement by signing the order form before the Firm undertakes the assignment.

V. Compilation Engagements – Financial Forecasts

Following our discussion, the Firm wishes to summarize below my understanding of the terms and conditions of the assignment to compile the financial forecasts of the entity, which will consist of a balance sheet as of the financial year-end date, as well as the income statements, retained earnings, and cash flows for the period ending on that date. It is understood that these financial statements, as well as the report that the Firm will produce regarding them, will be used for a general or specific purpose.

A) The responsibilities of the Firm

I will proceed with the compilation and produce my statement in accordance with the relevant guidelines set out in theCPA Canada Handbook – Assurance. The compilation will involve, among other things, formatting the financial forecasts based on management's assumptions, and implementing limited procedures that will primarily consist of asking questions about the information provided and assessing whether the preparation of the financial forecasts appears to deviate significantly from the standards for financial forecasts set out in theCPA Canada Handbook – Accounting.

Due to the limited nature of my engagement, I will not express an opinion or any form of assurance regarding the financial forecasts or the assumptions. Furthermore, since the financial forecasts are based on assumptions related to future events, actual results will differ from the information presented and the differences could be significant. I have no responsibility to update my statement for events and circumstances occurring after the date of it.

B) Report wording

The Firm expects that its report will be worded as follows: