Dividends are payable to holders of Common Shares and Class A Non-Voting Shares. Dividends paid by the Corporation in 2006 and subsequent years are considered "eligible dividends" for tax purposes until this notice is removed.

Dividend Reinvestment Plan  

Capitalized terms have the meaning ascribed to such terms as defined in the Dividend Reinvestment Plan (the “Plan”), a copy of which may be obtained by visiting www.computershare.com/investorcentrecanada

What is the Plan?

The Plan enables registered and non-registered holders of Eligible Shares who are residents of Canada to elect to have their cash dividends on such shares invested in newly issued Class A Non-Voting Shares. Participants will continue to be liable for any income tax which may be payable on the amounts of dividends reinvested.

Who Can Participate?

All registered and non-registered holders of Eligible Shares who are residents of Canada are eligible to participate in the Plan.  No Class A Non-Voting Shares will be offered for sale under the Plan in the United States or in any other jurisdiction except Canada.  Persons who appear to be, or who the Corporation or the Agent has reason to believe are, residents of or present in the United States or in any other jurisdiction except Canada, will not be permitted to participate in the Plan.

A registered Shareholder is a Shareholder whose Eligible Shares are registered in his, her or its own name.  If a Shareholder holds Eligible Shares through a Nominee, that Shareholder is most likely a non-registered Shareholder.

Many of the instructions in this Plan apply specifically to registered Shareholders. Many Shareholders who will participate in the Plan, however, are non-registered Shareholders. In general, non-registered Shareholders should contact the Nominee through which they hold Eligible Shares in order to participate in the Plan and provide instructions regarding their investment in Eligible Shares.

How to Participate?

To participate in the Plan, a registered Shareholder must properly complete an Enrollment Form and deliver it to the Agent.  Alternatively, a registered Shareholder can enroll in the Plan online from the Agent’s website  at:     www.computershare.com/investorcentrecanada.

When Does Participation Begin?

What is the Price of the Shares Purchased?

On the Dividend Payment Date, the Agent will purchase additional Class A Non-Voting Shares, including any fraction of a Class A Non-Voting Share calculated to three decimal places, from the Corporation at the Average Market Price which means a price equal to the weighted average price at which the Class A Non-Voting Shares trade on the TSX on the five trading days on which Class A Non-Voting Shares trade immediately preceding a Dividend Payment Date.

How is the Plan Administered?

Computershare currently acts as the agent for the Participants under the Plan. If Computershare ceases to act as Plan agent for any reason, another trust company will be designated by the Corporation to act as Plan agent and Participants (or their Nominees) will be promptly notified of the change.  On each Dividend Payment Date, the Corporation promptly pays to the Agent on behalf of the Participants all cash dividends paid on their Eligible Shares (including their Class A Non-Voting Shares held by the Agent under the Plan). These funds are used by the Agent to purchase additional Class A Non-Voting Shares for the Participants directly from the Corporation. All Class A Non-Voting Shares purchased under the Plan are registered in the name of the Agent or its nominee, as agent for the Participants, and credited to the Participants’ (or their Nominees’) accounts.

How will Class A Non-Voting Shares Purchased under the Plan be Registered?

All Class A Non-Voting Shares purchased under the Plan will be registered in the name of the Agent or its nominee, as agent for Participants in the Plan.  The number of Class A Non-Voting Shares held by each Participant under the Plan will be shown on each Statement of Account.  Future dividends on Class A Non-Voting Shares held for a Participant will be reinvested in the Plan.

Will Certificates be Issued for Class A Non-Voting Shares Purchased under the Plan?

A non-registered Shareholder whose Eligible Shares are held through a Nominee should contact that Nominee in order to make arrangements for the termination of that Shareholder’s participation in the Plan.

Where Can Additional Information and Forms be Obtained about the Plan?

A copy of the Plan, additional forms and/or information about the Plan may be obtained at any time from the Agent’s website at: www.computershare.com/investorcentrecanada or by calling toll-free 1-877-982-8768.