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<SEC-DOCUMENT>0001130319-07-000830.txt : 20071211
<SEC-HEADER>0001130319-07-000830.hdr.sgml : 20071211
<ACCEPTANCE-DATETIME>20071211145115
ACCESSION NUMBER:		0001130319-07-000830
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		5
CONFORMED PERIOD OF REPORT:	20071211
FILED AS OF DATE:		20071211
DATE AS OF CHANGE:		20071211

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TELUS CORP
		CENTRAL INDEX KEY:			0000868675
		STANDARD INDUSTRIAL CLASSIFICATION:	RADIO TELEPHONE COMMUNICATIONS [4812]
		IRS NUMBER:				980361292

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-15144
		FILM NUMBER:		071298787

	BUSINESS ADDRESS:	
		STREET 1:		3777 KINGSWAY
		CITY:			BURNABY
		STATE:			D1
		ZIP:			00000
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>o38790e6vk.htm
<DESCRIPTION>FORM 6-K
<TEXT>
<HTML>
<HEAD>
<TITLE>e6vk</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt">&nbsp;</DIV>




<DIV align="center" style="font-size: 12pt"><B>SECURITIES AND EXCHANGE COMMISSION</B>
</DIV>

<DIV align="center" style="font-size: 12pt"><B>Washington, D.C. 20549</B>
</DIV>

<DIV align="center" style="font-size: 18pt; margin-top: 15pt"><B>FORM 6-K</B>
</DIV>


<DIV align="center" style="font-size: 12pt; margin-top: 12pt"><B>Report of Foreign Issuer</B>
</DIV>

<DIV align="center" style="font-size: 12pt; margin-top: 12pt"><B>Pursuant to Rule&nbsp;13a-16 or 15d-16 of<BR>
the Securities Exchange Act of 1934</B>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt">For the
month of December, 2007<BR>
(Commission File Number: 000-24876)
</DIV>

<DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>TELUS Corporation</B>
</DIV>

<DIV align="center" style="font-size: 10pt">(Translation of registrant&#146;s name into English)</DIV>

<DIV align="center" style="font-size: 12pt; margin-top: 18pt">21st Floor, 3777 Kingsway<BR>
Burnaby, British Columbia V5H&nbsp;3Z7<BR>
Canada
</DIV>

<DIV align="center" style="font-size: 10pt">(Address of principal registered offices)</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 18pt">Indicate by check mark whether the registrant files or will
file annual reports under cover of Form&nbsp;20-F or Form&nbsp;40-F.
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="80%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="45%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="45%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">Form&nbsp;20-F&nbsp;&nbsp;<FONT face="Wingdings">&#111;</FONT>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Form&nbsp;40-F&nbsp;&nbsp;<FONT face="Wingdings">&#254;</FONT></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Indicate by check mark whether the registrant by furnishing
the information contained in this Form
is also thereby furnishing the information to the Commission pursuant to Rule&nbsp;12g3-2(b) under the
Securities Exchange Act of 1934.
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="80%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="45%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="45%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">Yes&nbsp;&nbsp;<FONT face="Wingdings">&#111;</FONT>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">No&nbsp;&nbsp;<FONT face="Wingdings">&#254;</FONT></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left" style="font-size: 10pt; margin-top: 18pt"><B>DOCUMENTS
FILED</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">See
Exhibit Index hereto for a list of the documents filed herewith and
forming a part of this Form 6-K.
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>SIGNATURES</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned, thereunto duly authorized.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Dated:&nbsp;&nbsp;December&nbsp;11, 2007
</DIV>


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left"><B>TELUS Corporation<BR></B><BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ Audrey Ho
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Name:&nbsp;&nbsp;</TD>
    <TD align="left">Audrey Ho&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top">Title:&nbsp;&nbsp;</TD>
    <TD align="left">Vice President, Legal Services and<BR>
General Counsel and Corporate Secretary&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

</TABLE>

<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>Exhibit
Index</B>
</DIV>




<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>

</TABLE>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="6%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="90%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">99.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Offer</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">99.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Letter of Acceptance and Transmittal</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px">99.3
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Notice of Guaranteed Delivery</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>



</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>o38790exv99w1.htm
<DESCRIPTION>EXHIBIT 99.1
<TEXT>
<HTML>
<HEAD>
<TITLE>exv99w1</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 91%; margin-left: 4%"><!-- BEGIN LOGICAL PAGE -->
<DIV style="width: 100%; height: 9in; border-top: 1px solid #000000; padding-top: 24pt; border-right: 1px solid #000000; padding-right: 24pt; border-bottom: 1px solid #000000; padding-bottom: 24pt; border-left: 1px solid #000000; padding-left: 24pt"><!-- Begin box 1 -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B><I><FONT style="font-size: 8pt">This document is important
    and requires your immediate attention. If you are in doubt as to
    how to deal with it, you should consult your investment dealer,
    broker, bank manager, lawyer or other professional
    advisor.</FONT></I></B>
</DIV>

<DIV style="margin-top: 8pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B><I><FONT style="font-size: 8pt">The Offer has not been
    approved by any securities regulatory authority nor has any
    securities regulatory authority passed upon the fairness or
    merits of the Offer or upon the adequacy of the information
    contained in this document. Any representation to the contrary
    is an offence.</FONT></I></B>
</DIV>

<DIV style="margin-top: 24pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="right" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    December&#160;11, 2007
</DIV>

<DIV style="margin-top: 36pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <IMG src="o38790o3879000.gif" alt="(TELUS LOGO)" >
</DIV>

<DIV style="margin-top: 24pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B><FONT style="font-size: 14pt">OFFER TO PURCHASE FOR
    CASH</FONT></B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    all of the common shares of
</DIV>

<DIV style="margin-top: 14pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B><FONT style="font-size: 14pt">EMERGIS INC.</FONT></B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    for
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B><FONT style="font-size: 14pt">$8.25 for each Common
    Share</FONT></B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    by
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B><FONT style="font-size: 14pt">6886116 Canada Ltd.</FONT></B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    an indirect
    <FONT style="white-space: nowrap">wholly-owned</FONT>
    subsidiary of
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B><FONT style="font-size: 14pt">TELUS CORPORATION</FONT></B>
</DIV>

<DIV style="margin-top: 16pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The offer (the &#147;<B>Offer</B>&#148;) by 6886116 Canada Ltd.
    (the &#147;<B>Offeror</B>&#148;), an indirect
    <FONT style="white-space: nowrap">wholly-owned</FONT>
    subsidiary of TELUS Corporation (&#147;<B>TELUS</B>&#148;), to
    purchase all of the common shares (together with associated
    Rights (as defined herein), the &#147;<B>Shares</B>&#148;) in
    the capital of Emergis Inc. (&#147;<B>Emergis</B>&#148;),
    including Shares issuable upon the exercise or surrender of any
    Options (as defined herein), will be open for acceptance until
    5:00&#160;p.m. (Eastern Standard Time) on January&#160;16, 2008
    (the &#147;<B>Expiry Time</B>&#148;) unless withdrawn or
    extended.
</DIV>

<DIV style="margin-top: 30pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-top: 1px solid #000000; padding-top: 24pt; border-right: 1px solid #000000; padding-right: 24pt; border-bottom: 1px solid #000000; padding-bottom: 24pt; border-left: 1px solid #000000; padding-left: 24pt"><!-- Begin box 2 -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>The directors of Emergis (other than Pierre Ducros, a
    director of both TELUS and Emergis who was required to abstain
    for independence reasons) have UNANIMOUSLY APPROVED the Offer,
    UNANIMOUSLY DETERMINED that the consideration to be received
    under the Offer is fair, from a financial point of view, to the
    Shareholders, UNANIMOUSLY DETERMINED that the Offer is in the
    best interests of Emergis and the Shareholders and UNANIMOUSLY
    RECOMMENDED that Shareholders ACCEPT the Offer and TENDER their
    Shares.</B>
</DIV>
</DIV><!-- End box 2 -->

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>The Shares are listed and posted for trading on the Toronto
    Stock Exchange (&#147;TSX</B>&#148;) under the symbol
    &#147;EME&#148;. The consideration offered under the Offer
    represents a premium of $1.31 or approximately 19% to the
    closing price of the Shares on the TSX on November&#160;28,
    2007, the last trading day prior to the day on which the Offer
    was announced.
</DIV>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="right" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    <I><FONT style="font-size: 8pt">(cover continued on the
    following page)</FONT></I>
</DIV>
</DIV><!-- End box 1 -->

<P align="left" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 91%; margin-left: 4%"><!-- BEGIN LOGICAL PAGE -->
<DIV style="width: 100%; height: 9in; border-top: 1px solid #000000; padding-top: 24pt; border-right: 1px solid #000000; padding-right: 24pt; border-bottom: 1px solid #000000; padding-bottom: 24pt; border-left: 1px solid #000000; padding-left: 24pt"><!-- Begin box 1 -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>The Offer is made only for the Shares and is not made for any
    Options, SRs, rights under the Share Purchase Plan or other
    rights (other than the Rights), if any, to purchase or to
    receive Shares. Any holder of such Options, SRs or other rights
    who wishes to accept the Offer must, to the extent permitted
    thereby and hereby, exercise or surrender the Options, SRs or
    rights, or otherwise convert the rights in order to obtain
    certificates representing Shares and deposit such Shares in
    accordance with the terms of the Offer. See&#160;&#147;Notice to
    Option Holders and Participants in SR&#160;Plan and Share
    Purchase Plan&#148;.</B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The Offer is subject to certain conditions, including there
    being validly deposited under the Offer and not withdrawn, at
    the Expiry Time and at the time the Offeror first takes up and
    pays for the Shares, that number of Shares that represents at
    least
    66<FONT style="vertical-align: top; font-size: 70&#37;">2</FONT>/<FONT style="font-size: 70&#37;">3</FONT>%
    of the Shares outstanding on a fully-diluted basis. Each of the
    conditions of the Offer is set forth in Section&#160;4 of the
    Offer, &#147;Conditions of the Offer&#148;.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Each of Desjardins Securities Inc. and Genuity Capital Markets
    G.P., the financial advisors to the board of directors of
    Emergis, have delivered opinions to the board of directors of
    Emergis to the effect that the consideration to be received by
    the holders of Shares pursuant to the Offer is fair, from a
    financial point of view, to such holders of Shares.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    On November&#160;28, 2007, Emergis entered into a support
    agreement (the &#147;<B>Support Agreement</B>&#148;) with TELUS.
    The Support Agreement sets forth the terms and conditions upon
    which the Offer is to be made. Pursuant to the Support
    Agreement, Emergis has agreed to support the Offer and not to
    solicit any competing Acquisition Proposals (as defined herein).
    See Section&#160;6 of the Circular, &#147;Agreements Related to
    the Offer&#160;&#151; Support Agreement&#148;.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    TELUS has entered into
    <FONT style="white-space: nowrap">lock-up</FONT>
    agreements (the
    &#147;<B><FONT style="white-space: nowrap">Lock-Up</FONT>
    Agreements</B>&#148;) with the Supporting Shareholders (as
    defined herein). Pursuant to the
    <FONT style="white-space: nowrap">Lock-Up</FONT>
    Agreements, the Supporting Shareholders have agreed to
    irrevocably accept the Offer and to deposit or cause to be
    deposited under the Offer all of the Shares which they own or
    over which they exercise direction or control, including Shares
    received upon the exercise of outstanding Options and SRs held
    by them. The Supporting Shareholders represented to TELUS that,
    collectively, as at the date of the
    <FONT style="white-space: nowrap">Lock-Up</FONT>
    Agreements, they were the direct or beneficial owners of
    approximately 20,427,674 Shares in the aggregate, or
    approximately 22% of the issued and outstanding Shares on a
    fully-diluted basis. See Section&#160;6 of the Circular,
    &#147;Agreements Related to the Offer&#160;&#151;
    <FONT style="white-space: nowrap">Lock-Up</FONT>
    Agreements&#148;.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Shareholders who wish to accept the Offer must properly complete
    and duly execute the accompanying Letter of Acceptance and
    Transmittal (printed on blue paper) or a manually executed
    facsimile thereof and deposit it, together with certificates
    representing their Shares, in accordance with the instructions
    in the Letter of Acceptance and Transmittal. Shareholders may
    also follow the procedure for book-entry transfer of Shares set
    forth in Section&#160;3 of the Offer, &#147;Manner of
    Acceptance&#160;&#151; Procedure for Book-Entry Transfer&#148;.
    Finally, Shareholders may follow the procedure for guaranteed
    delivery set forth in Section&#160;3 of the Offer, &#147;Manner
    of Acceptance&#160;&#151; Procedure for Guaranteed
    Delivery&#148;, using the accompanying Notice of Guaranteed
    Delivery (printed on green paper) or a manually executed
    facsimile thereof. Persons whose Shares are registered in the
    name of a broker, dealer, bank, trust company or other nominee
    should contact such registered holder for assistance if they
    wish to accept the Offer.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    TELUS and the Offeror have retained J.P. Morgan Securities
    Canada&#160;Inc. and J.P. Morgan Securities&#160;Inc. to serve
    as dealer managers (the &#147;<B>Dealer Managers</B>&#148;) for
    the Offer in Canada and the United States, respectively. The
    Dealer Managers may form a soliciting dealer group comprising
    members of the Investment Dealers Association of Canada and
    members of the stock exchanges in Canada, to solicit acceptances
    of the Offer in Canada. In that event, the Offeror will pay
    customary soliciting dealer fees in connection with the tender
    of Shares. Depositing Shareholders will not be obligated to pay
    any fee or commission if they accept the Offer by using the
    services of the Dealer Managers or by depositing their Shares
    directly with the Depositary (as defined herein).
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Questions and requests for assistance may be directed to Laurel
    Hill Advisory Group, LLC (&#147;<B>Information Agent</B>&#148;
    or &#147;<B>Laurel Hill</B>&#148;), the information agent under
    the Offer or Computershare Investor Services Inc. (the
    &#147;<B>Depositary</B>&#148;). Their contact details are
    provided at the end of this document. Additional copies of this
    document, the Letter of Acceptance and Transmittal and the
    Notice of Guaranteed Delivery (the&#160;&#147;<B>Offer
    Documents</B>&#148;) may also be obtained without charge from
    the Dealer Managers, the Depositary or the Information Agent at
    their respective addresses shown at the end of this document.
    Copies of the Offer Documents may also be found on SEDAR at
    <U>www.sedar.com</U>, on EDGAR at <U>www.sec.gov</U> or on
    TELUS&#146; website at <U>www.telus.com</U>.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>This document does not constitute an offer or a solicitation
    to any person in any jurisdiction in which such offer or
    solicitation is unlawful. The Offer is not being made to, nor
    will deposits be accepted from or on behalf of, shareholders in
    any jurisdiction in which the making or acceptance of the Offer
    would not be in compliance with the laws of such jurisdiction.
    However, TELUS may, in its sole discretion, take such action as
    it may deem necessary to extend the Offer to shareholders in any
    such jurisdiction.</B>
</DIV>

<DIV style="margin-top: 5pt; font-size: 1pt">&nbsp;</DIV>

<CENTER style="font-size: 1pt; width: 11%; border-bottom: 1pt solid #000000"></CENTER><!-- callerid=999 iwidth=504 length=60 -->

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <I><FONT style="font-family: 'Times New Roman', Times">The
    Dealer Managers for the Offer are:</FONT></I>
</DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="50%">&nbsp;</TD> <!-- colindex=01 type=maindata -->
    <TD width="1%">&nbsp;</TD>  <!-- colindex=02 type=gutter -->
    <TD width="49%">&nbsp;</TD> <!-- colindex=02 type=maindata -->
</TR>
<!-- Table Width Row END -->
<TR valign="bottom">
<TD nowrap align="center" valign="bottom">
    <I>In Canada:</I>
</TD>
<TD>
&nbsp;
</TD>
<TD align="center" valign="bottom">
    <I>In the United States:</I>
</TD>
</TR>
<TR valign="bottom">
<TD align="center" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <B>J.P. MORGAN SECURITIES CANADA INC.<BR>
    </B>200 Bay Street, Suite 1800<BR>
    Toronto, Ontario<BR>
    Canada M5J 2J2<BR>
    Telephone: (416) 981-9263
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD align="center" valign="bottom">
    <B>J.P. MORGAN SECURITIES INC.<BR>
    </B>270 Park Avenue<BR>
    New York, New York<BR>
    USA 10017<BR>
    Telephone: (212) 622-2441
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV>
<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="right" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    <I><FONT style="font-size: 8pt">(cover continued on the
    following page)</FONT></I>
</DIV>
</DIV><!-- End box 1 -->

<P align="left" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 91%; margin-left: 4%"><!-- BEGIN LOGICAL PAGE -->
<DIV style="width: 100%; height: 9in; border-top: 1px solid #000000; padding-top: 24pt; border-right: 1px solid #000000; padding-right: 24pt; border-bottom: 1px solid #000000; padding-bottom: 24pt; border-left: 1px solid #000000; padding-left: 24pt"><!-- Begin box 1 -->

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <I><FONT style="font-family: 'Times New Roman', Times">The
    Information Agent for the Offer is:</FONT></I>
</DIV>

<DIV style="margin-top: 16pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">LAUREL
    HILL ADVISORY GROUP, LLC</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <FONT style="font-family: 'Times New Roman', Times">366 Bay
    Street<BR>
    Toronto, Ontario M5H 4B2
    </FONT>
</DIV>

<DIV style="margin-top: 16pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">North
    American Toll Free:
    <FONT style="white-space: nowrap">1-800-555-3858</FONT></FONT></B>
</DIV>

<DIV style="margin-top: 16pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <I><FONT style="font-family: 'Times New Roman', Times">The
    Depositary for the Offer is:</FONT></I>
</DIV>

<DIV style="margin-top: 16pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">COMPUTERSHARE
    INVESTOR SERVICES INC.</FONT></B>
</DIV>

<DIV style="margin-top: 16pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="50%">&nbsp;</TD> <!-- colindex=01 type=maindata -->
    <TD width="1%">&nbsp;</TD>  <!-- colindex=02 type=gutter -->
    <TD width="49%">&nbsp;</TD> <!-- colindex=02 type=maindata -->
</TR>
<!-- Table Width Row END -->
<TR valign="bottom">
<TD nowrap align="center" valign="top">
    <B><I>By Mail:</I></B>
</TD>
<TD>
&nbsp;
</TD>
<TD align="center" valign="top">
<DIV style="text-indent: -0pt; margin-left: 0pt;">
<B><I>By Registered Mail, by Hand or by Courier: <BR></I></B>
</DIV>
</TD>
</TR>
<TR valign="bottom">
<TD align="center" valign="top">
<DIV style="text-indent: -0pt; margin-left: 0pt;">
P.O. Box 7021, 31&#160;Adelaide Street E<BR>Toronto, Ontario M5C&#160;3H2<BR><BR>Attention: Corporate Actions
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD align="center" valign="top">
<DIV style="text-indent: -0pt; margin-left: 0pt;">
9<SUP style="font-size: 85%; vertical-align: text-top">th</SUP>&#160;Floor, 100 University Avenue<BR>Toronto, Ontario M5J 2Y1<BR><BR>Attention: Corporate Actions
</DIV>
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV>

<DIV style="margin-top: 16pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Toll Free: 1-800-564-6253
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    E-mail: <U>corporateactions@computershare.com</U>
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Website: <U>www.computershare.com</U>
</DIV>
</DIV><!-- End box 1 -->

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<P align="left" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->
<DIV style="width: 100%; height: 9in; border-top: 1px solid #000000; padding-top: 12pt; border-right: 1px solid #000000; padding-right: 12pt; border-bottom: 1px solid #000000; padding-bottom: 12pt; border-left: 1px solid #000000; padding-left: 12pt"><!-- Begin box 1 -->

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">TABLE OF
    CONTENTS</FONT></B>
</DIV>
<DIV align="left">
<!-- TOC -->
</DIV>

<DIV align="left">
<A name="tocpage"></A>
</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="89%">&nbsp;</TD> <!-- colindex=01 type=maindata -->
    <TD width="1%">&nbsp;</TD>  <!-- colindex=02 type=gutter -->
    <TD width="10%">&nbsp;</TD> <!-- colindex=02 type=maindata -->
</TR>
<!-- Table Width Row END -->
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#101'><FONT style="font-variant: SMALL-CAPS">Notice to
    Shareholders in the United States</FONT></A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    ii
</TD>
</TR>
<TR valign="bottom" style="line-height: 6pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#102'><FONT style="font-variant: SMALL-CAPS">Currency</FONT></A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    ii
</TD>
</TR>
<TR valign="bottom" style="line-height: 6pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#103'><FONT style="font-variant: SMALL-CAPS">Notice to
    Option Holders and Participants in SR Plan and Share Purchase
    Plan</FONT></A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    ii
</TD>
</TR>
<TR valign="bottom" style="line-height: 6pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#104'><FONT style="font-variant: SMALL-CAPS">Forward-Looking
    Statements</FONT></A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    iii
</TD>
</TR>
<TR valign="bottom" style="line-height: 6pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#105'><FONT style="font-variant: SMALL-CAPS">Questions
    and Answers About the Offer</FONT></A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    iv
</TD>
</TR>
<TR valign="bottom" style="line-height: 6pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#106'><FONT style="font-variant: SMALL-CAPS">Summary</FONT></A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    <FONT style="font-variant: SMALL-CAPS">1
    </FONT>
</TD>
</TR>
<TR valign="bottom" style="line-height: 6pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    <A HREF='#107'>The Offer</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    <A HREF='#108'>Time for Acceptance</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    <A HREF='#109'>Recommendation</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    <A HREF='#110'>Fairness Opinions</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    <A HREF='#111'>Support Agreement</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    <A HREF='#112'>Lock-Up Agreements</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    <A HREF='#113'>Purpose of the Offer</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    <A HREF='#114'>Conditions of the Offer</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    <A HREF='#115'>Actions by the Offeror</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    <A HREF='#116'>Manner of Acceptance</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    <A HREF='#117'>Withdrawal of Deposited Shares</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    3
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    <A HREF='#118'>Take Up and Payment for Deposited Shares</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    3
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: 0pt; margin-left: 10pt">
    <A HREF='#119'>Stock Option Plans, SR Plan and Share Purchase
    Plan</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    3
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    <A HREF='#120'>Acquisition of Shares Not Deposited</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    3
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: 0pt; margin-left: 10pt">
    <A HREF='#121'>Certain Canadian Federal Income Tax
    Considerations</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    4
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    <A HREF='#122'>Depositary</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    4
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    <A HREF='#123'>Dealer Managers</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    4
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 20pt">
    <A HREF='#167'>Information Agent</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    4
</TD>
</TR>
<TR valign="bottom" style="line-height: 6pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#124'><FONT style="font-variant: SMALL-CAPS">Glossary</FONT></A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    <FONT style="font-variant: SMALL-CAPS">5
    </FONT>
</TD>
</TR>
<TR valign="bottom" style="line-height: 6pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#125'><FONT style="font-variant: SMALL-CAPS">Offer</FONT></A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    <FONT style="font-variant: SMALL-CAPS">10
    </FONT>
</TD>
</TR>
<TR valign="bottom" style="line-height: 6pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#126'>1.&#160;The Offer</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    10
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#127'>2.&#160;Time for Acceptance</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    10
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#128'>3.&#160;Manner of Acceptance</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    10
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#129'>4.&#160;Conditions of the Offer</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    13
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#130'>5.&#160;Extension and Variation of the Offer</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    15
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#131'>6.&#160;Withdrawal of Deposited Shares</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    16
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -20pt; margin-left: 20pt">
    <A HREF='#132'>7.&#160;Take Up and Payment for Deposited
    Shares</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    17
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#133'>8.&#160;Return of Deposited Shares</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    17
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#134'>9.&#160;Mail Service Interruption</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    18
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#135'>10.&#160;Dividends and Distributions; Liens</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    18
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#136'>11.&#160;Notices and Delivery</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    19
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#137'>12.&#160;Market Purchases</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    19
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#138'>13.&#160;Other Terms of the Offer</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    19
</TD>
</TR>
<TR valign="bottom" style="line-height: 6pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#139'><FONT style="font-variant: SMALL-CAPS">Circular</FONT></A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    <FONT style="font-variant: SMALL-CAPS">21
    </FONT>
</TD>
</TR>
<TR valign="bottom" style="line-height: 6pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#140'>1.&#160;The Offeror and TELUS</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    21
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#141'>2.&#160;Emergis</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    21
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#142'>3.&#160;Authorized and Outstanding Capital</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    22
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#143'>4.&#160;Background to the Offer</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    22
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -20pt; margin-left: 20pt">
    <A HREF='#144'>5.&#160;Stock Option Plans and Other Incentive
    Plans</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    23
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#145'>6.&#160;Agreements Related to the Offer</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    23
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -20pt; margin-left: 20pt">
    <A HREF='#146'>7.&#160;Purpose of the Offer and Plans for
    Emergis</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    31
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#147'>8.&#160;Acquisition of Shares Not Deposited</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    31
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#148'>9.&#160;Source of Funds</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    34
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -20pt; margin-left: 20pt">
    <A HREF='#149'>10.&#160;Beneficial Ownership of and Trading in
    Shares</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    35
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -20pt; margin-left: 20pt">
    <A HREF='#150'>11.&#160;Price Range and Trading Volume of
    Shares</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    36
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#151'>12.&#160;Dividends and Dividend Policy</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    36
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#152'>13.&#160;Previous Distributions of Shares</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    36
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#153'>14.&#160;Previous Purchases and Sales</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    36
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -20pt; margin-left: 20pt">
    <A HREF='#154'>15.&#160;Effect of the Offer on the Market for
    Shares, Stock Exchange Listings and Public Disclosure by
    Emergis</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    37
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#155'>16.&#160;Commitments to Acquire Equity Shares</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    37
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -20pt; margin-left: 20pt">
    <A HREF='#156'>17.&#160;Arrangements, Agreements or
    Understandings</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    37
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#157'>18.&#160;Summary of the Shareholder Rights
    Plan</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    37
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#158'>19.&#160;Regulatory Matters</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    38
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -20pt; margin-left: 20pt">
    <A HREF='#159'>20.&#160;Certain Canadian Federal Income Tax
    Considerations</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    39
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#160'>21.&#160;Material Changes and Other
    Information</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    41
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -20pt; margin-left: 20pt">
    <A HREF='#161'>22.&#160;Financial Advisors, Depositary,
    Information Agent and Dealer Managers</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    42
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#162'>23.&#160;Legal Matters</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    42
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#163'>24.&#160;Offerees&#146; Statutory Rights</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    42
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#165'>25.&#160;Directors&#146; Approval</A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    42
</TD>
</TR>
<TR valign="bottom" style="line-height: 6pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#166'><FONT style="font-variant: SMALL-CAPS">Consent</FONT></A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    <FONT style="font-variant: SMALL-CAPS">43
    </FONT>
</TD>
</TR>
<TR valign="bottom" style="line-height: 6pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#168'><FONT style="font-variant: SMALL-CAPS">Certificate
    of 6886116 Canada Ltd.&#160;</FONT></A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    <FONT style="font-variant: SMALL-CAPS">44
    </FONT>
</TD>
</TR>
<TR valign="bottom" style="line-height: 6pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <A HREF='#168'><FONT style="font-variant: SMALL-CAPS">Certificate
    of Telus Corporation</FONT></A>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    <FONT style="font-variant: SMALL-CAPS">45
    </FONT>
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left">
<!-- /TOC -->
</DIV>
</DIV><!-- End box 1 -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    i
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->
<DIV style="width: 100%; height: 9in; border-top: 1px solid #000000; padding-top: 12pt; border-right: 1px solid #000000; padding-right: 12pt; border-bottom: 1px solid #000000; padding-bottom: 12pt; border-left: 1px solid #000000; padding-left: 12pt"><!-- Begin box 1 -->


<!-- link1 "NOTICE TO SHAREHOLDERS IN THE UNITED STATES" -->


<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <A name='101'></A><B><FONT style="font-family: 'Times New Roman', Times">NOTICE
    TO SHAREHOLDERS IN THE UNITED STATES</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>This transaction has not been approved or disapproved by any
    United States securities regulatory authority, nor has any such
    authority passed upon the accuracy or adequacy of the Offer or
    the Circular. Any representation to the contrary is unlawful.</B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>The Offer is made for the securities of a Canadian issuer.
    The Offer is subject to applicable disclosure requirements in
    Canada. Shareholders should be aware that such requirements are
    different from those in the United States.</B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>The enforcement by Shareholders of civil liabilities under
    United States federal securities laws may be affected adversely
    by the fact that the Offeror and TELUS are incorporated under
    the laws of Canada or its provinces, that the majority of the
    officers and directors of the Offeror and TELUS are
    non-residents of the United States, that one of the Dealer
    Managers and the experts named in the Circular are non-residents
    of the United States and that a substantial portion of the
    assets of the Offeror, TELUS and said Persons may be located
    outside the United States. Shareholders may not be able to sue a
    foreign company or its officers or directors in a foreign court
    for violations of United States federal securities laws. It may
    be difficult to compel a foreign company and its affiliates to
    subject themselves to the judgment of a United States court.</B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>This document does not address any United States federal
    income tax consequences of the Offer to Shareholders in the
    United States. Shareholders in the United States should be aware
    that disposition of Shares may have tax consequences both in the
    United States and in Canada which may not be described, or fully
    described, herein. Accordingly, Shareholders in the United
    States should consult their own tax advisors with respect to
    their particular circumstances and tax considerations applicable
    to them.</B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<CENTER style="font-size: 1pt; width: 17%; border-bottom: 1pt solid #000000"></CENTER><!-- callerid=999 iwidth=479 length=84 -->

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>


<!-- link1 "CURRENCY" -->


<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <A name='102'></A><B><FONT style="font-family: 'Times New Roman', Times">CURRENCY</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    All currency amounts expressed herein, unless otherwise
    indicated, are expressed in Canadian dollars. The Bank of Canada
    noon rate of exchange on December&#160;7, 2007 was $1.00 = US
    $0.9947.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<CENTER style="font-size: 1pt; width: 17%; border-bottom: 1pt solid #000000"></CENTER><!-- callerid=999 iwidth=479 length=84 -->

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>


<!-- link1 "NOTICE TO OPTION HOLDERS AND PARTICIPANTS IN SR PLAN AND SHARE PURCHASE PLAN" -->


<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <A name='103'></A><B><FONT style="font-family: 'Times New Roman', Times">NOTICE
    TO OPTION HOLDERS AND PARTICIPANTS IN SR PLAN AND SHARE PURCHASE
    PLAN</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>The Offer is made only for the Shares and is not made for any
    Options, SRs, rights under the Share Purchase Plan or other
    rights (other than the Rights), if any, to purchase or to
    receive Shares.</B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Holders of Options who wish to accept the Offer must exercise
    their Options in order to obtain certificates representing
    Shares and then deposit those Shares under the Offer. Under the
    Support Agreement, Emergis has confirmed that, subject to the
    receipt of all Appropriate Regulatory Approvals, Emergis will
    make such amendments to the Stock Option Plans, waive such
    conditions under the Stock Option Plans and take all such other
    steps as may be necessary or desirable to allow all Persons
    holding Options pursuant to the Stock Option Plans (a)&#160;to
    exercise their Options on an accelerated vesting basis solely
    for the purpose of tendering to the Offer all Shares issued in
    connection with such exercise of Options, (b)&#160;to effect a
    cashless exercise of their Options for the purpose of tendering
    to the Offer all Shares issued in connection with such cashless
    exercise; or (c)&#160;to surrender their Options in exchange for
    the payment by Emergis of their
    <FONT style="white-space: nowrap">in-the-money</FONT>
    value. Emergis has also agreed to cause all vested Options that
    have not been exercised on or prior to the Expiry Time to be
    cancelled and forfeited without any compensation to the holders
    thereof. Emergis has agreed to terminate the Stock Option Plans,
    conditional upon the completion of the transactions contemplated
    by the Offer. See Section&#160;5 of the Circular, &#147;Stock
    Option Plans and Other Incentive Plans&#148;.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Holders of SRs and participants in the Share Purchase Plan who
    wish to accept the Offer must exercise their rights under the SR
    Plan and Share Purchase Plan, as the case may be, in order to
    obtain certificates representing Shares and then deposit, or
    cause the trustee under the SR Plan or the Share Purchase Plan
    to deposit, those Shares under the Offer. Under the Support
    Agreement, Emergis has agreed that, subject to the receipt of
    all Appropriate Regulatory Approvals, Emergis will make such
    elections and take all such steps as may be necessary or
    desirable pursuant to the SR Plan and Share Purchase Plan to
    allow each participant under such plans to instruct the trustee
    under the SR Plan or Share Purchase Plan, as the case may be, to
    tender to the Offer, on behalf of such participant, the number
    of Shares (rounded down to the next whole number) to which such
    participant is entitled pursuant to the SR Plan or Share
    Purchase Plan (whether currently vested or not), provided that
    any entitlement of a participant to fractional Shares shall be
    satisfied by way of cash payment, on the basis of the Offered
    Consideration, conditional upon the Offeror agreeing to take up
    the Shares deposited pursuant to the Offer. Emergis has also
    agreed to terminate the SR
</DIV>
</DIV><!-- End box 1 -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    ii
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->
<DIV style="width: 100%; height: 9in; border-top: 1px solid #000000; padding-top: 12pt; border-right: 1px solid #000000; padding-right: 12pt; border-bottom: 1px solid #000000; padding-bottom: 12pt; border-left: 1px solid #000000; padding-left: 12pt"><!-- Begin box 1 -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Plan and Share Purchase Plan, conditional upon the completion of
    the transactions contemplated by the Offer. See Section&#160;5
    of the Circular, &#147;Stock Option Plans and Other Incentive
    Plans&#148;.
</DIV>


<!-- link1 "FORWARD-LOOKING STATEMENTS" -->


<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <A name='104'></A><B><FONT style="font-family: 'Times New Roman', Times">FORWARD-LOOKING
    STATEMENTS</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>Certain statements in the Offer and Circular under
    &#147;Background to the Offer&#148;, &#147;Purpose of the Offer
    and Plans for Emergis&#148;, and &#147;Acquisition of Shares Not
    Deposited&#148;, in addition to certain statements contained
    elsewhere in the Offer and Circular, are forward-looking
    statements and are prospective in nature. By their nature,
    forward-looking statements require the Offeror and TELUS to make
    assumptions and are subject to inherent risks and uncertainties.
    These statements generally can be identified by the use of
    forward-looking works such as &#147;may&#148;,
    &#147;should&#148;, &#147;will&#148;, &#147;could&#148;,
    &#147;intend&#148;, &#147;estimate&#148;, &#147;plan&#148;,
    &#147;anticipate&#148;, &#147;except&#148;, &#147;believe&#148;,
    or &#147;continue&#146;&#146; or the negative thereof or similar
    variations. There is significant risk that predictions,
    assumptions and other forward-looking statements will not prove
    to be accurate. Shareholders are cautioned not to place undue
    reliance on forward-looking statements as a number of factors
    could cause actual future results, conditions, actions or events
    to differ materially from financial and operating targets,
    expectations, estimates or intentions expressed in the
    forward-looking statements. The Offeror and TELUS have made
    certain assumptions about the Canadian economy, the healthcare
    industry and the market for electronic health care solutions and
    has also assumed that there will be no significant events
    occurring outside of TELUS&#146; and Emergis&#146; normal course
    of business. Factors that could cause actual results to differ
    materially include but are not limited to: satisfaction of the
    conditions of the Offer; valid acceptance of the Offer by
    holders of
    66<FONT style="vertical-align: top; font-size: 70&#37;">2</FONT>/<FONT style="font-size: 70&#37;">3</FONT>%
    of the Shares not being obtained; approvals or clearances
    required to be obtained by TELUS and Emergis from regulatory and
    other agencies and bodies not being obtained in a timely manner
    or at all; anticipated benefits, efficiencies and cost savings
    from the business combination or related divestitures not being
    fully realized; costs or difficulties related to the integration
    of Emergis&#146; and TELUS&#146; operations being greater than
    expected; business and economic conditions in the principal
    markets for the companies&#146; products; competition; economic
    growth and fluctuations; capital expenditure levels; financing
    and debt requirements; tax matters; human resource developments;
    technology; regulatory developments; process risks (including
    internal reorganizations and integrations); health, safety and
    environmental developments; litigation and legal matters;
    business continuity events (including manmade and natural
    threats); any prospective acquisitions or divestitures; and
    other risk factors listed from time to time in TELUS&#146;
    public disclosure documents including its annual report, annual
    information form, and other filings with securities commissions
    in Canada (on SEDAR at <U>www.sedar.com</U>) and filings in the
    United States including
    <FONT style="white-space: nowrap">Form&#160;40-F</FONT>
    (on EDGAR at <U>www.sec.gov</U>). The Offeror and TELUS disclaim
    any intention or obligation to update or revise any
    forward-looking statements whether as a result of new
    information, future events or otherwise, except as required by
    applicable law.</B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<CENTER style="font-size: 1pt; width: 17%; border-bottom: 1pt solid #000000"></CENTER><!-- callerid=999 iwidth=479 length=84 -->

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
</DIV><!-- End box 1 -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    iii
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->
<DIV style="width: 100%; height: 9in; border-top: 1px solid #000000; padding-top: 12pt; border-right: 1px solid #000000; padding-right: 12pt; border-bottom: 1px solid #000000; padding-bottom: 12pt; border-left: 1px solid #000000; padding-left: 12pt"><!-- Begin box 1 -->


<!-- link1 "QUESTIONS AND ANSWERS ABOUT THE OFFER" -->


<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <A name='105'></A><B><FONT style="font-family: 'Times New Roman', Times">QUESTIONS
    AND ANSWERS ABOUT THE OFFER</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <I>The following are some of the more important questions that
    you, as a Shareholder, may have about the Offer and the answers
    to those questions. These Questions and Answers are not meant to
    be a substitute for the information contained in the Offer and
    Circular, the Letter of Acceptance and Transmittal and the
    Notice of Guaranteed Delivery (collectively, the &#147;Offer
    Documents&#148;). The information contained in these Questions
    and Answers is qualified in its entirety by the more detailed
    descriptions and explanations contained in the Offer Documents.
    Therefore, you are urged to carefully read the entire Offer
    Documents prior to making any decision whether or not to tender
    your Shares. Cross-references have been included in these
    Questions and Answers to sections of the Offer and Circular
    where you will find more complete descriptions of the topics
    mentioned in these Questions and Answers. Unless otherwise
    defined herein, capitalized terms have the meanings assigned to
    them in the Glossary</I><B>. <I>Shareholders are urged to read
    the Offer Documents in their entirety.</I></B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">WHAT IS
    THE OFFER?</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The Offeror is offering to purchase all of the Shares in the
    capital of Emergis at a price of $8.25 in cash for each Share.
    See Section&#160;1 of the Offer, &#147;The Offer&#148;.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">WHO IS
    OFFERING TO PURCHASE MY SHARES?</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The Offeror is an indirect
    <FONT style="white-space: nowrap">wholly-owned</FONT>
    subsidiary of TELUS. TELUS is a leading national
    telecommunications company in Canada, offering a wide range of
    wireline and wireless communications products and services
    including data, Internet protocol (IP), voice, entertainment and
    video. See Section&#160;1 of the Circular, &#147;The Offeror and
    TELUS&#148;.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">WHAT ARE
    THE CLASSES OF SECURITIES SOUGHT IN THE OFFER?</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The Offeror is offering to purchase all of the Shares. The Offer
    is made only for the Shares and is not made for any Options,
    SRs, rights under the Share Purchase Plan or other rights (other
    than the Rights), if any, to purchase or to receive Shares. Any
    holder of such Options, SRs or other rights who wishes to accept
    the Offer must, to the extent permitted thereby and hereby,
    exercise or surrender the Options or SRs, or otherwise convert
    the rights in order to obtain certificates representing Shares
    and deposit such Shares in accordance with the terms of the
    Offer. See &#147;Notice to Option Holders and Participants in SR
    Plan and Share Purchase Plan&#148;.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">HOW MANY
    SHARES ARE BEING SOUGHT, AT WHAT PRICE AND WHAT IS THE FORM OF
    PAYMENT?</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The Offeror is offering to purchase all of the Shares in the
    capital of Emergis at a price of $8.25 in cash for each Share.
    The Offeror estimates that if it acquires all of the Shares (on
    a fully-diluted basis) pursuant to the Offer, the total cash
    amount required to purchase such shares will be approximately
    $766&#160;million. See Section&#160;1 of the Offer, &#147;The
    Offer&#148;.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">WILL I
    HAVE TO PAY ANY FEES OR COMMISSIONS?</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Depositing Shareholders will not be obligated to pay any
    brokerage fee or similar fee or commission if they accept the
    Offer by using the services of the Dealer Managers or by
    depositing their Shares directly with the Depositary. See
    Section&#160;7 of the Offer, &#147;Take Up and Payment for
    Deposited Shares&#148;.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">WHY ARE
    TELUS AND THE OFFEROR MAKING THIS OFFER?</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The purpose of the Offer is to enable the Offeror to acquire all
    of the Shares, including Shares issuable upon the exercise or
    surrender of any Options or SRs. See Section&#160;7 of the
    Circular, &#147;Purpose of the Offer and Plans for Emergis&#148;.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">DOES THE
    OFFEROR HAVE THE CASH RESOURCES TO PAY FOR THE SHARES?</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Yes. TELUS will provide all funding required by the Offeror in
    connection with the Offer through its available cash on hand and
    drawdowns on its committed credit facilities. See Section&#160;9
    of the Circular, &#147;Source of Funds&#148;. The Offeror&#146;s
    obligation to purchase the Shares under the Offer is not subject
    to any financing conditions.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">WHAT ARE
    THE MOST IMPORTANT CONDITIONS TO THE OFFER?</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The Offer is subject to a number of conditions, including that:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="3%"></TD>
    <TD width="93%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    there shall have been validly deposited under the Offer and not
    withdrawn, at the Expiry Time, such number of Shares which
    represents at least
    66<FONT style="vertical-align: top; font-size: 70&#37;">2</FONT>/<FONT style="font-size: 70&#37;">3</FONT>%
    of the Shares outstanding on a fully-diluted basis;
</TD>
</TR>

</TABLE>
</DIV><!-- End box 1 -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    iv
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->
<DIV style="width: 100%; height: 9in; border-top: 1px solid #000000; padding-top: 12pt; border-right: 1px solid #000000; padding-right: 12pt; border-bottom: 1px solid #000000; padding-bottom: 12pt; border-left: 1px solid #000000; padding-left: 12pt"><!-- Begin box 1 -->

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="3%"></TD>
    <TD width="93%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the Offeror shall have determined in its reasonable judgment
    that there shall not have occurred (or if there shall have
    occurred prior to the commencement of the Offer, there shall not
    have been disclosed as part of the Emergis Disclosure Letter)
    any change, which has had, is having or could reasonably be
    expected to have a Material Adverse Effect;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    the Support Agreement shall not have been terminated in
    accordance with its terms; and
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    neither of the
    <FONT style="white-space: nowrap">Lock-Up</FONT>
    Agreements with Crescendo Partners II L.P. Series&#160;M and
    Eric Rosenfeld, and Libermont Inc., a corporation controlled by
    Jean C. Monty, shall have been terminated.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    See Section&#160;4 of the Offer, &#147;Conditions of the
    Offer&#148;.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">HOW LONG
    DO I HAVE TO DECIDE WHETHER TO TENDER TO THE OFFER?</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The Offer will be open for acceptance until 5:00&#160;p.m.
    (Eastern Standard Time) on January&#160;16, 2008 unless
    withdrawn or extended. If you wish to tender your Shares to the
    Offer, however, you should act immediately to ensure your Shares
    are properly tendered to the Offer at the Expiry Time. See
    Section&#160;2 of the Offer, &#147;Time for Acceptance&#148;.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">HOW DO I
    ACCEPT THE OFFER AND TENDER MY SHARES?</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    You can accept the Offer by depositing the certificate(s)
    representing your Shares, together with the Letter of Acceptance
    and Transmittal (printed on blue paper) or a
    <FONT style="white-space: nowrap">manually-executed</FONT>
    facsimile thereof, properly completed and duly executed, at or
    prior to the Expiry Time, at the office of the Depositary
    specified in the Letter of Acceptance and Transmittal.
    Instructions are contained in the Letter of Acceptance and
    Transmittal which accompanies the Offer and Circular. See
    Section&#160;3 of the Offer, &#147;Manner of
    Acceptance&#160;&#151; Letter of Acceptance and
    Transmittal&#148;.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    If you wish to accept the Offer and your Shares are held in the
    name of a nominee, you should request the broker, investment
    dealer, bank, trust company or other nominee to deposit your
    Shares with the Depositary.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    You may also accept the Offer by following the procedures
    established by CDS and DTC to have a nominee make a book-entry
    delivery of Shares. See Section&#160;3 of the Offer,
    &#147;Manner of Acceptance&#160;&#151; Procedure for Book-Entry
    Transfer&#148;.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    If you wish to accept the Offer and your certificates are not
    immediately available or you cannot deliver the certificates to
    the Depositary at or prior to the Expiry Time, you may accept
    the Offer by following the procedures for guaranteed delivery
    set forth in Section&#160;3 of the Offer, &#147;Manner of
    Acceptance&#160;&#151; Procedure for Guaranteed Delivery&#148;.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Should you have any additional questions or require assistance
    in tendering your Shares to the Offer, please contact the
    Information Agent for the Offer, Laurel Hill Advisory
    Group,&#160;LLC,
    <FONT style="white-space: nowrap">toll-free</FONT>
    (within North America only)
    <FONT style="white-space: nowrap">at&#160;1-800-555-3858</FONT>
    or the Depositary, Computershare Investor Services&#160;Inc., at
    <FONT style="white-space: nowrap">1-800-564-6253.</FONT>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">IF I
    ACCEPT THE OFFER, WHEN WILL I BE PAID?</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    If the conditions of the Offer are satisfied or waived, the
    Offeror will take up and pay for all Shares validly deposited
    under the Offer and not withdrawn as soon as practicable, but in
    any event not later than three business days after the Expiry
    Date. See Section&#160;7 of the Offer, &#147;Take Up and Payment
    for Deposited Shares&#148;.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">WHAT DOES
    EMERGIS&#146; BOARD OF DIRECTORS THINK OF THE OFFER?</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Emergis has entered into the Support Agreement with TELUS. The
    Support Agreement sets forth the terms and conditions upon which
    the Offer is to be made. See Section&#160;6 of the Circular,
    &#147;Agreements related to the Offer&#160;&#151; Support
    Agreement&#148;.
</DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-top: 1px solid #000000; padding-top: 36pt; border-right: 1px solid #000000; padding-right: 36pt; border-bottom: 1px solid #000000; padding-bottom: 36pt; border-left: 1px solid #000000; padding-left: 36pt"><!-- Begin box 2 -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>The directors of Emergis (other than Pierre Ducros, a
    director of both TELUS and Emergis who was required to abstain
    for independence reasons) have UNANIMOUSLY APPROVED the Offer,
    UNANIMOUSLY DETERMINED that the consideration to be received
    under the Offer is fair, from a financial point of view, to the
    Shareholders, UNANIMOUSLY DETERMINED that the Offer is in the
    best interests of Emergis and the Shareholders and UNANIMOUSLY
    RECOMMENDED that Shareholders ACCEPT the Offer and TENDER their
    Shares.</B>
</DIV>
</DIV><!-- End box 2 -->

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Each of Desjardins Securities Inc. and Genuity Capital Markets
    G.P., the financial advisors to the Board of Directors, have
    delivered opinions to the Board of Directors to the effect that
    the consideration to be received by the holders of Shares
    pursuant to the Offer is fair, from a financial point of view,
    to such holders of Shares.
</DIV>
</DIV><!-- End box 1 -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    v
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->
<DIV style="width: 100%; height: 9in; border-top: 1px solid #000000; padding-top: 12pt; border-right: 1px solid #000000; padding-right: 12pt; border-bottom: 1px solid #000000; padding-bottom: 12pt; border-left: 1px solid #000000; padding-left: 12pt"><!-- Begin box 1 -->

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">HAVE ANY
    EMERGIS SHAREHOLDERS AGREED TO TENDER THEIR SHARES?</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Yes. TELUS has entered into the
    <FONT style="white-space: nowrap">Lock-Up</FONT>
    Agreements with the Supporting Shareholders whereby a number of
    shareholders of Emergis, including all of its directors and
    executive officers who own Shares, have agreed to accept the
    Offer and to deposit or cause to be deposited under the Offer
    all of the Shares which they own or over which they exercise
    direction or control, including Shares issuable upon the
    exercise of outstanding Options held by them representing, in
    the aggregate, approximately 22% of the issued and outstanding
    Shares on a fully-diluted basis. See Section&#160;6 of the
    Circular, &#147;Agreements Related to the Offer&#160;&#151;
    <FONT style="white-space: nowrap">Lock-Up</FONT>
    Agreements&#148;.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">IF I DO
    NOT TENDER BUT THE OFFER IS SUCCESSFUL, WHAT WILL HAPPEN TO MY
    SHARES?</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    It is the Offeror&#146;s current intention that, if it takes up
    and pays for Shares deposited pursuant to the Offer, it will
    enter into one or more transactions to acquire all the Shares
    not acquired pursuant to the Offer in the following
    circumstances:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="3%"></TD>
    <TD width="93%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    If the Offer has been accepted by holders of not less than 90%
    of the outstanding Shares, on a fully-diluted basis, other than
    Shares held as of the date of the Offer by or on behalf of the
    Offeror, TELUS or any of their affiliates or associates (as
    defined in the CBCA) within 120&#160;days after the date of the
    Offer the Offeror may, at its option, acquire pursuant to a
    Compulsory Acquisition Transaction the remainder of the Shares
    from those Shareholders who have not accepted the Offer.
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    If that statutory right of acquisition is not available or not
    used, the Offeror intends to acquire the remaining Shares not
    tendered to the Offer and Emergis has agreed to assist the
    Offeror in acquiring the balance of the Shares by way of a
    Subsequent Acquisition Transaction, provided that the
    consideration per Share is at least equal in value to the
    Offered Consideration.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    See Section&#160;8 of the Circular, &#147;Acquisition of Shares
    Not Deposited&#148;.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">FOLLOWING
    THE OFFER, WILL EMERGIS CONTINUE AS A PUBLIC COMPANY?</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    If and when the Shares are no longer widely held, Emergis may
    cease to be subject to the public reporting and proxy
    solicitation requirements of the CBCA and the securities Laws of
    certain provinces of Canada. If permitted by applicable Law,
    subsequent to completion of the Offer or a Compulsory
    Acquisition Transaction or any Subsequent Acquisition
    Transaction, the Offeror intends to apply to delist the Shares
    from the TSX and, provided that there are fewer than
    15&#160;securityholders of Emergis in any province, and apply to
    have Emergis cease to be a reporting issuer under the securities
    Laws of each such province. See Section&#160;15 of the Circular,
    &#147;Effect of the Offer on the Market for Shares, Stock
    Exchange Listings and Public Disclosure by Emergis&#148;.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">WHAT IS
    THE MARKET VALUE OF MY SHARES AS OF A RECENT DATE?</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The closing price of the Shares on the TSX on November&#160;28,
    2007, the last trading day prior to the day on which the Offer
    was announced, was $6.94. The consideration offered under the
    Offer represents a premium of $1.31 or approximately 19% to the
    closing price of the Shares on the TSX on November&#160;28,
    2007. Shareholders are urged to obtain a current market
    quotation for the Shares.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">HOW WILL
    CANADIAN RESIDENTS AND NON-RESIDENTS OF CANADA BE TAXED FOR
    CANADIAN FEDERAL INCOME TAX PURPOSES?</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The sale of Shares pursuant to the Offer will be a taxable
    disposition for Canadian federal income tax purposes and may
    give rise to tax consequences to the depositing Shareholder. See
    Section&#160;20 of the Circular, &#147;Certain Canadian Federal
    Income Tax Considerations&#148;. <B>Shareholders should consult
    their own tax advisors for advice with respect to the tax
    consequences to them of accepting the Offer or of any Compulsory
    Acquisition, Compelled Acquisition or Subsequent Acquisition
    Transaction.</B>
</DIV>
</DIV><!-- End box 1 -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    vi
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->
<DIV style="width: 100%; height: 9in; border-top: 1px solid #000000; padding-top: 12pt; border-right: 1px solid #000000; padding-right: 12pt; border-bottom: 1px solid #000000; padding-bottom: 12pt; border-left: 1px solid #000000; padding-left: 12pt"><!-- Begin box 1 -->

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">WHOM CAN
    I CALL WITH ADDITIONAL QUESTIONS?</FONT></B>
</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <I><FONT style="font-family: 'Times New Roman', Times">The
    Dealer Managers for the Offer are:</FONT></I>
</DIV>

<DIV style="margin-top: 9pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="50%">&nbsp;</TD> <!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>  <!-- colindex=02 type=gutter -->
    <TD width="48%">&nbsp;</TD> <!-- colindex=02 type=maindata -->
</TR>
<!-- Table Width Row END -->
<TR valign="bottom">
<TD nowrap align="center" valign="top">
    <I>In Canada:</I>
</TD>
<TD>
&nbsp;
</TD>
<TD align="center" valign="bottom">
    <I>In the United States:</I>
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="center" valign="top">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="center" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    &#160;&#160;<B>J.P. MORGAN SECURITIES CANADA INC.<BR>
    </B>200 Bay Street, Suite 1800<BR>
    Toronto, Ontario<BR>
    Canada M5J 2J2<BR>
    Telephone: (416) 981-9263
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD align="center" valign="bottom">
    <B>J.P. MORGAN SECURITIES INC.<BR>
    </B>270 Park Avenue<BR>
    New York, New York<BR>
    USA 10017<BR>
    Telephone: (212) 622-2441
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <I><FONT style="font-family: 'Times New Roman', Times">The
    Information Agent for the Offer is:</FONT></I>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">LAUREL
    HILL ADVISORY GROUP, LLC</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <FONT style="font-family: 'Times New Roman', Times">366 Bay
    Street<BR>
    Toronto, Ontario M5H 4B2
    </FONT>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">North
    American Toll Free: 1-800-555-3858</FONT></B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <I><FONT style="font-family: 'Times New Roman', Times">The
    Depositary for the Offer is:</FONT></I>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">COMPUTERSHARE
    INVESTOR SERVICES INC.</FONT></B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="50%">&nbsp;</TD> <!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>  <!-- colindex=02 type=gutter -->
    <TD width="48%">&nbsp;</TD> <!-- colindex=02 type=maindata -->
</TR>
<!-- Table Width Row END -->
<TR valign="bottom">
<TD nowrap align="center" valign="top">
    <B><I>By Mail:</I></B>
</TD>
<TD>
&nbsp;
</TD>
<TD align="center" valign="top">
<DIV style="text-indent: -0pt; margin-left: 0pt;">
<B><I>By Registered Mail, by Hand or by Courier: <BR></I></B>
</DIV>
</TD>
</TR>
<TR valign="bottom">
<TD align="center" valign="top">
<DIV style="text-indent: -0pt; margin-left: 0pt;">
P.O. Box 7021, 31&#160;Adelaide Street E<BR>Toronto, Ontario M5C&#160;3H2<BR><BR>Attention: Corporate Actions
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD align="center" valign="top">
<DIV style="text-indent: -0pt; margin-left: 0pt;">
9<SUP style="font-size: 85%; vertical-align: text-top">th</SUP>&#160;Floor, 100 University Avenue<BR>Toronto, Ontario M5J 2Y1<BR><BR>Attention: Corporate Actions
</DIV>
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Toll Free: 1-800-564-6253
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    E-mail: <U>corporateactions@computershare.com</U>
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Website: <U>www.computershare.com</U>
</DIV>
</DIV><!-- End box 1 -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    vii
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->
<DIV style="width: 100%; height: 9in; border-top: 1px solid #000000; padding-top: 12pt; border-right: 1px solid #000000; padding-right: 12pt; border-bottom: 1px solid #000000; padding-bottom: 12pt; border-left: 1px solid #000000; padding-left: 12pt"><!-- Begin box 1 -->


<!-- link1 "SUMMARY" -->


<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <A name='106'></A><B><FONT style="font-family: 'Times New Roman', Times">SUMMARY</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <I>The following is a summary only and is qualified by the
    detailed provisions contained elsewhere in the Offer Documents.
    Certain capitalized words and terms used in this summary are
    defined in the Glossary. The information concerning Emergis
    contained herein and in the Offer Documents has been taken from
    or based upon publicly available documents and records on file
    with Canadian securities regulatory authorities and other public
    sources, unless otherwise indicated, and has not been
    independently verified by the Offeror or TELUS. Although neither
    the Offeror nor TELUS has any knowledge that would indicate that
    any statements contained herein relating to Emergis taken from
    or based upon such documents and records are inaccurate or
    incomplete, neither the Offeror, TELUS nor any of their
    respective officers or directors assumes any responsibility for
    the accuracy or completeness of the information relating to
    Emergis taken from or based upon such documents and records, or
    for any failure by Emergis to disclose events which may have
    occurred or may affect the significance or accuracy of any such
    information but which are unknown to the Offeror or TELUS.</I>
    <B><I>Shareholders are urged to read the Offer Documents in
    their entirety.</I></B>
</DIV>


<!-- link1 "The Offer" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <A name='107'></A><B><FONT style="font-family: 'Times New Roman', Times">The
    Offer</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The Offeror hereby offers to purchase, upon the terms and
    subject to the conditions described herein, all of the Shares,
    including Shares issuable upon the exercise or surrender of any
    outstanding Options, at a price of $8.25 in cash per Share.
</DIV>


<!-- link1 "Time for Acceptance" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <A name='108'></A><B><FONT style="font-family: 'Times New Roman', Times">Time
    for Acceptance</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The Offer will be open for acceptance until 5:00&#160;p.m.
    (Eastern Standard Time) on January&#160;16, 2008 unless
    withdrawn or extended. See Section&#160;2 of the Offer,
    &#147;Time for Acceptance&#148;.
</DIV>


<!-- link1 "Recommendation" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <A name='109'></A><B><FONT style="font-family: 'Times New Roman', Times">Recommendation</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The directors of Emergis (other than Pierre Ducros, a director
    of both TELUS and Emergis who was required to abstain for
    independence reasons) have <B>UNANIMOUSLY APPROVED</B> the
    Offer, <B>UNANIMOUSLY DETERMINED</B> that the consideration to
    be received under the Offer is fair, from a financial point of
    view, to the Shareholders, <B>UNANIMOUSLY DETERMINED</B> that
    the Offer is in the best interests of Emergis and the
    Shareholders and <B>UNANIMOUSLY RECOMMENDED</B> that
    Shareholders <B>ACCEPT</B> the Offer and <B>TENDER</B> their
    Shares.
</DIV>


<!-- link1 "Fairness Opinions" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <A name='110'></A><B><FONT style="font-family: 'Times New Roman', Times">Fairness
    Opinions</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Each of Desjardins Securities Inc. and Genuity Capital Markets
    G.P., the financial advisors to the Board of Directors, have
    delivered opinions to the Board of Directors to the effect that
    the consideration to be received by the holders of Shares
    pursuant to the Offer is fair, from a financial point of view,
    to the Shareholders.
</DIV>


<!-- link1 "Support Agreement" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <A name='111'></A><B><FONT style="font-family: 'Times New Roman', Times">Support
    Agreement</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    On November&#160;28, 2007, Emergis entered into the Support
    Agreement with TELUS. The Support Agreement sets forth the terms
    and conditions upon which the Offer is to be made by TELUS,
    either directly or indirectly through a
    <FONT style="white-space: nowrap">wholly-owned</FONT>
    subsidiary. TELUS has assigned all of its rights and obligations
    under the Support Agreement to the Offeror, but remains jointly
    and severally liable with the Offeror for the Offeror&#146;s
    obligations thereunder. Pursuant to the Support Agreement,
    Emergis has agreed to support the Offer, not to solicit any
    competing Acquisition Proposals and to pay the Offeror the
    Termination Fee in a sum equal to $15&#160;million upon the
    occurrence of certain events prior to the Expiry Time. The
    Support Agreement also provides the Offeror with the right to
    match any Superior Proposal. See Section&#160;6 of the Circular,
    &#147;Agreements Related to the Offer&#160;&#151; Support
    Agreement&#148;.
</DIV>


<!-- link1 "Lock-Up Agreements" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <A name='112'></A><B><FONT style="font-family: 'Times New Roman', Times"><FONT style="white-space: nowrap">Lock-Up</FONT>
    Agreements</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    TELUS has entered into the
    <FONT style="white-space: nowrap">Lock-Up</FONT>
    Agreements with the Supporting Shareholders. Pursuant to the
    <FONT style="white-space: nowrap">Lock-Up</FONT>
    Agreements, the Supporting Shareholders have agreed to accept
    the Offer and to deposit or cause to be deposited under the
    Offer all of the Shares which they own or over which they
    exercise direction or control, including Shares received upon
    the exercise of outstanding Options and SRs held by them. The
    Supporting Shareholders are the direct or beneficial owners of
    approximately 20,427,674 Shares in the aggregate, or
    approximately 22% of the issued and outstanding Shares on a
    fully-diluted basis. The
    <FONT style="white-space: nowrap">Lock-Up</FONT>
    Agreements may be terminated by the Supporting Shareholders if
    the Support Agreement is terminated in accordance with its
    terms. See Section&#160;6 of the Circular, &#147;Agreements
    Related to the Offer&#160;&#151;
    <FONT style="white-space: nowrap">Lock-Up</FONT>
    Agreements&#148;.
</DIV>
</DIV><!-- End box 1 -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    1
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->
<DIV style="width: 100%; height: 9in; border-top: 1px solid #000000; padding-top: 12pt; border-right: 1px solid #000000; padding-right: 12pt; border-bottom: 1px solid #000000; padding-bottom: 12pt; border-left: 1px solid #000000; padding-left: 12pt"><!-- Begin box 1 -->


<!-- link1 "Purpose of the Offer" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <A name='113'></A><B><FONT style="font-family: 'Times New Roman', Times">Purpose
    of the Offer</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The purpose of the Offer is to enable the Offeror to acquire all
    of the Shares, including Shares issuable upon the exercise or
    surrender of any Options. If the conditions of the Offer are
    satisfied or waived and the Offeror takes up and pays for the
    Shares validly deposited under the Offer, the Offeror intends to
    acquire any Shares not deposited under the Offer by Compulsory
    Acquisition. If that statutory right of acquisition is not
    available or not used by the Offeror, the Offeror has agreed
    under the Support Agreement to pursue other lawful means of
    acquiring the remaining Shares not tendered to the Offer. If the
    Minimum Condition is satisfied and the Offeror takes up and pays
    for the Shares deposited under the Offer, the Offeror should own
    a sufficient number of Shares to effect a Subsequent Acquisition
    Transaction. See Section&#160;7 of the Circular, &#147;Purpose
    of the Offer and Plans for Emergis&#148;.
</DIV>


<!-- link1 "Conditions of the Offer" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <A name='114'></A><B><FONT style="font-family: 'Times New Roman', Times">Conditions
    of the Offer</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The Offeror has the right to withdraw the Offer and not take up
    and pay for any Shares deposited under the Offer unless all of
    the conditions described in Section&#160;4 of the Offer,
    &#147;Conditions of the Offer&#148;, are satisfied or waived by
    the Offeror at or prior to the Expiry Time. Those conditions
    include there being validly deposited under the Offer and not
    withdrawn, at the Expiry Time and at the time that the Offeror
    first takes up and pays for the Shares, that number of Shares
    that represents at least
    66<FONT style="vertical-align: top; font-size: 70&#37;">2</FONT>/<FONT style="font-size: 70&#37;">3</FONT>%
    of the Shares outstanding on a fully-diluted basis (the
    &#147;<B>Minimum Condition</B>&#148;). See Section&#160;4 of the
    Offer, &#147;Conditions of the Offer&#148;.
</DIV>


<!-- link1 "Actions by the Offeror" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <A name='115'></A><B><FONT style="font-family: 'Times New Roman', Times">Actions
    by the Offeror</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Under the Support Agreement, the Offeror is not entitled to
    modify or amend any conditions of the Offer (including the
    Minimum Condition) or add any conditions to the Offer without
    having obtained the prior written consent of Emergis. Any
    extension of the Offer does not constitute an amendment,
    modification or addition of conditions to the Offer). See
    Section&#160;6 of the Circular, &#147;Agreements Related to the
    Offer&#160;&#151; Support Agreement&#148;.
</DIV>


<!-- link1 "Manner of Acceptance" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <A name='116'></A><B><FONT style="font-family: 'Times New Roman', Times">Manner
    of Acceptance</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    A Shareholder wishing to accept the Offer must deposit the
    certificate(s) representing such Shareholder&#146;s Shares,
    together with the Letter of Acceptance and Transmittal (printed
    on blue paper) or a
    <FONT style="white-space: nowrap">manually-executed</FONT>
    facsimile thereof, properly completed and duly executed, at or
    prior to the Expiry Time, at the offices of the Depositary
    specified in the Letter of Acceptance and Transmittal.
    Instructions are contained in the Letter of Acceptance and
    Transmittal, which accompanies the Offer and Circular. A
    Shareholder wishing to accept the Offer whose Shares are held in
    the name of a nominee should request the broker, investment
    dealer, bank, trust company or other nominee to deposit such
    Shareholder&#146;s Shares with the Depositary as soon as
    possible. A&#160;Shareholder wishing to accept the Offer and
    whose certificates are not immediately available or who cannot
    deliver the certificates and all other required documents to the
    Depositary at or prior to the Expiry Time may accept the Offer
    by following the procedures for guaranteed delivery set forth in
    Section&#160;3 of the Offer, &#147;Manner of
    Acceptance&#160;&#151; Procedure for Guaranteed Delivery&#148;.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Shareholders may also accept the Offer in Canada by following
    the procedures for book-based transfer, provided that a
    confirmation of the book-transfer of Shares through CDSX into
    the Depositary&#146;s account at CDS is received by the
    Depositary at its office in Toronto prior to the Expiry Time.
    The Depositary has established an account at CDS for the purpose
    of the Offer. Any financial institution that is a participant in
    CDS may cause CDS to make a book-based transfer of Shares into
    the Depositary&#146;s account in accordance with CDS procedures
    for such transfer. Delivery of Shares through the CDS book-based
    transfer system will constitute a valid tender under the Offer.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Shareholders, through their respective CDS participants, who
    utilize CDSX to accept the Offer through a book-based transfer
    of their holdings into the Depositary&#146;s account with CDS
    shall be deemed to have completed and submitted a Letter of
    Acceptance and Transmittal and to be bound by the terms thereof
    and to have acknowledged that the Offeror may enforce such terms
    against the applicable Shareholder, and therefore, any
    book-based transfer of Shares into the Depositary&#146;s account
    at CDS in accordance with CDS procedures will be considered a
    valid tender in accordance with the terms of the Offer. See
    Section&#160;3 of the Offer, &#147;Manner of
    Acceptance&#160;&#151; Procedure for Book-Entry Transfer&#148;.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Shareholders may also accept the Offer by following the
    procedures established by DTC for book-entry transfer. The
    Depositary will establish an account with respect to the Shares
    at DTC for purposes of the Offer. Any financial institution that
    is a participant in the system of DTC may make a book-entry
    delivery of Shares by causing DTC to transfer such Shares into
    the Depositary&#146;s account at DTC in accordance with
    DTC&#146;s procedures for such transfer. See Section&#160;3 of
    the Offer, &#147;Manner of Acceptance&#160;&#151; Procedure for
    Book-Entry Transfer&#148;.
</DIV>
</DIV><!-- End box 1 -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    2
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->
<DIV style="width: 100%; height: 9in; border-top: 1px solid #000000; padding-top: 12pt; border-right: 1px solid #000000; padding-right: 12pt; border-bottom: 1px solid #000000; padding-bottom: 12pt; border-left: 1px solid #000000; padding-left: 12pt"><!-- Begin box 1 -->

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Shareholders will not be required to pay any brokerage or
    similar fees or commissions if they accept the Offer by using
    the services of the Dealer Managers or transmit their Shares
    directly to the Depositary.
</DIV>


<!-- link1 "Withdrawal of Deposited Shares" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <A name='117'></A><B><FONT style="font-family: 'Times New Roman', Times">Withdrawal
    of Deposited Shares</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Shares deposited under the Offer may be withdrawn at any time if
    the Shares have not been taken up by the Offeror and in the
    other circumstances described in Section&#160;6 of the Offer,
    &#147;Withdrawal of Deposited Shares&#148;.
</DIV>


<!-- link1 "Take Up and Payment for Deposited Shares" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <A name='118'></A><B><FONT style="font-family: 'Times New Roman', Times">Take
    Up and Payment for Deposited Shares</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The Offeror will deposit with the Depositary prior to the Expiry
    Time the full amount of the funds required to pay for all Shares
    deposited with the Depositary under the Offer. Upon the terms
    and subject to the conditions of the Offer, the Offeror will
    take up and pay for all Shares validly deposited under the Offer
    and not withdrawn as soon as practicable, but in any event not
    later than three business days after the Expiry Time. Any Shares
    deposited under the Offer after the first date on which Shares
    have been taken up by the Offeror will be taken up and paid for
    within 10&#160;days of such deposit. See Section&#160;7 of the
    Offer, &#147;Take Up and Payment for Deposited Shares&#148;.
</DIV>


<!-- link1 "Stock Option Plans, SR Plan and Share Purchase Plan" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <A name='119'></A><B><FONT style="font-family: 'Times New Roman', Times">Stock
    Option Plans, SR Plan and Share Purchase Plan</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>The Offer is made only for the Shares and is not made for any
    Options, SRs, rights under the Share Purchase Plan or other
    rights (other than the Rights), if any, to purchase or to
    receive Shares.</B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Holders of Options who wish to accept the Offer must exercise
    their Options in order to obtain certificates representing
    Shares and then deposit those Shares under the Offer. Under the
    Support Agreement, Emergis has confirmed that, subject to the
    receipt of all Appropriate Regulatory Approvals, Emergis will
    make such amendments to the Stock Option Plans, waive such
    conditions under the Stock Option Plans and take all such other
    steps as may be necessary or desirable to allow all Persons
    holding Options pursuant to the Stock Option Plans (a)&#160;to
    exercise their Options on an accelerated vesting basis solely
    for the purpose of tendering to the Offer all Shares issued in
    connection with such exercise of Options, (b)&#160;to effect a
    cashless exercise of their Options for the purpose of tendering
    to the Offer all Shares issued in connection with such cashless
    exercise; or (c)&#160;to surrender their Options in exchange for
    the payment by Emergis of their
    <FONT style="white-space: nowrap">in-the-money</FONT>
    value. Emergis has also agreed to cause all vested Options that
    have not been exercised on or prior to the Expiry Time to be
    cancelled and forfeited without any compensation to the holders
    thereof. Emergis has agreed to terminate the Stock Option Plans,
    conditional upon the completion of the transactions contemplated
    by the Offer. See Section&#160;5 of the Circular, &#147;Stock
    Option Plans and Other Incentive Plans&#148;.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Holders of SRs and participants in the Share Purchase Plan who
    wish to accept the Offer must exercise their rights under the SR
    Plan and Share Purchase Plan, as the case may be, in order to
    obtain certificates representing Shares and then deposit, or
    cause the trustee under the SR Plan or the Share Purchase Plan
    to deposit, those Shares under the Offer. Under the Support
    Agreement, Emergis has agreed that, subject to the receipt of
    all Appropriate Regulatory Approvals, Emergis will make such
    elections and take all such steps as may be necessary or
    desirable pursuant to the SR Plan and Share Purchase Plan to
    allow each participant under such plans to instruct the trustee
    under the SR Plan or Share Purchase Plan, as the case may be, to
    tender to the Offer, on behalf of such participant, the number
    of Shares (rounded down to the next whole number) to which such
    participant is entitled pursuant to the SR Plan or Share
    Purchase Plan (whether currently vested or not), provided that
    any entitlement of a participant to fractional Shares shall be
    satisfied by way of cash payment, on the basis of the Offered
    Consideration, conditional upon the Offeror agreeing to take up
    Shares deposited pursuant to the Offer. Emergis has also agreed
    to terminate the SR Plan and Share Purchase Plan, conditional
    upon the completion of the transactions contemplated by the
    Offer. See Section&#160;5 of the Circular, &#147;Stock Option
    Plans and Other Incentive Plans&#148;.
</DIV>


<!-- link1 "Acquisition of Shares Not Deposited" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <A name='120'></A><B><FONT style="font-family: 'Times New Roman', Times">Acquisition
    of Shares Not Deposited</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    If, within 120&#160;days after the date of the Offer, the Offer
    has been accepted by holders of not less than 90% (as required
    by section 206 of the CBCA) of the outstanding Shares on a
    fully-diluted basis, other than Shares held as of the date of
    the Offer by or on behalf of the Offeror, TELUS or any of their
    affiliates or associates (as such terms are defined in the
    CBCA), the Offeror may, at its option, acquire pursuant to a
    Compulsory Acquisition Transaction the remainder of the Shares
    from those Shareholders who have not accepted the Offer. If that
    statutory right of acquisition is not available or not used by
    the Offeror, the Offeror has agreed under the Support Agreement
    to pursue other lawful means of acquiring the remaining Shares
    not tendered to the Offer and Emergis has agreed to assist the
    Offeror in acquiring the balance of the Shares by way of a
    Subsequent Acquisition Transaction, provided that the
    consideration per Share is at least equal in value to the
    Offered Consideration. See Section&#160;8 of the Circular,
    &#147;Acquisition of Shares Not Deposited&#148;.
</DIV>
</DIV><!-- End box 1 -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    3
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->
<DIV style="width: 100%; height: 9in; border-top: 1px solid #000000; padding-top: 12pt; border-right: 1px solid #000000; padding-right: 12pt; border-bottom: 1px solid #000000; padding-bottom: 12pt; border-left: 1px solid #000000; padding-left: 12pt"><!-- Begin box 1 -->


<!-- link1 "Certain Canadian Federal Income Tax Considerations" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <A name='121'></A><B><FONT style="font-family: 'Times New Roman', Times">Certain
    Canadian Federal Income Tax Considerations</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The sale of Shares pursuant to the Offer will be a taxable
    disposition for Canadian federal income tax purposes.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Canadian residents who hold Shares as capital property and who
    dispose of their Shares to the Offeror pursuant to the Offer
    will realize a capital gain or capital loss to the extent that
    the cash received exceeds or is less than the total of the
    adjusted cost base of their Shares and their disposition
    expenses.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Non-residents of Canada who dispose of their Shares to the
    Offeror pursuant to the Offer will generally not be subject to
    tax in Canada in respect of the sale of their Shares, provided
    the Shares do not constitute taxable Canadian property to such
    non-resident Shareholders.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>The foregoing is a brief summary of the principal Canadian
    federal income tax considerations only and is qualified in its
    entirety by the more detailed general description of Canadian
    federal income tax considerations in Section 20 of the Circular,
    &#147;Certain Canadian Federal Income Tax Considerations&#148;,
    which Shareholders are urged to read. Shareholders are also
    urged to consult their own tax advisors to determine the
    particular tax consequences to them of a sale of Shares pursuant
    to the Offer or a disposition of Shares pursuant to a Compulsory
    Acquisition, Compelled Acquisition or any Subsequent Acquisition
    Transaction.</B>
</DIV>


<!-- link1 "Depositary" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <A name='122'></A><B><FONT style="font-family: 'Times New Roman', Times">Depositary</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Computershare Investor Services&#160;Inc. is acting as
    depositary under the Offer and will receive deposits of
    certificates representing Shares and accompanying Letters of
    Acceptance and Transmittal at the offices specified in the
    Letter of Acceptance and Transmittal. The Depositary will
    receive Notices of Guaranteed Delivery at its office specified
    in the Notice of Guaranteed Delivery. The Depositary will also
    facilitate book-entry transfers of Shares. See Section&#160;22
    of the Circular, &#147;Financial Advisors, Depositary,
    Information Agent and Dealer Managers&#148;.
</DIV>


<!-- link1 "Dealer Managers" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <A name='123'></A><B><FONT style="font-family: 'Times New Roman', Times">Dealer
    Managers</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    TELUS and the Offeror have retained J.P. Morgan Securities
    Canada Inc. and J.P. Morgan Securities Inc. to serve as dealer
    managers for the Offer in Canada and the United States,
    respectively. J.P. Morgan Securities Canada Inc. may form a
    soliciting dealer group comprising members of the Investment
    Dealers Association of Canada and members of the stock exchanges
    in Canada to solicit acceptances of the Offer in Canada. In that
    event, the Offeror will pay customary soliciting dealer fees in
    connection with the tender of Shares. Depositing Shareholders
    will not be obligated to pay any fee or commission if they
    accept the Offer by using the services of the Dealer Managers or
    by transmitting their Shares directly to the Depositary.
</DIV>


<!-- link1 "Information Agent" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <A name='167'></A><B><FONT style="font-family: 'Times New Roman', Times">Information
    Agent</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Laurel Hill Advisory Group,&#160;LLC is acting as information
    agent under the Offer. Laurel Hill will be responsible for
    providing information about the Offer to Shareholders resident
    in Canada and the United States. Enquiries concerning the
    information in this document should be directed to
    Laurel&#160;Hill&#146;s North American
    <FONT style="white-space: nowrap">toll-free</FONT>
    number at
    <FONT style="white-space: nowrap">1-800-555-3858.</FONT>
    See Section&#160;22 of the Circular, &#147;Financial Advisors,
    Depositary, Information Agent and Dealer Managers&#148;.
</DIV>
</DIV><!-- End box 1 -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    4
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->
<DIV style="width: 100%; height: 9in; border-top: 1px solid #000000; padding-top: 12pt; border-right: 1px solid #000000; padding-right: 12pt; border-bottom: 1px solid #000000; padding-bottom: 12pt; border-left: 1px solid #000000; padding-left: 12pt"><!-- Begin box 1 -->


<!-- link1 "GLOSSARY" -->


<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <A name='124'></A><B><FONT style="font-family: 'Times New Roman', Times">GLOSSARY</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    In the Offer, the Circular, the Letter of Transmittal and the
    Notice of Guaranteed Delivery, unless the subject matter or
    context is inconsistent therewith or such terms are otherwise
    defined, the following terms have the meanings set forth below:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Acquisition Proposal</B>&#148; means (a)&#160;any
    proposal or offer (whether binding or not) made by a third party
    which relates to (i)&#160;any take-over bid, merger,
    amalgamation, plan of arrangement, business combination,
    consolidation, recapitalization, liquidation or winding-up in
    respect of Emergis or any Subsidiary, other than a Permitted
    Transaction; (ii)&#160;any sale, lease, licence (other than
    licences in the ordinary course of business), mortgage,
    hypothecation, pledge, transfer or other disposition of all or a
    material portion of the assets of Emergis and its Subsidiaries
    taken as a whole, whether in a single transaction or series of
    linked transactions, other than a Permitted Transaction;
    (iii)&#160;any sale or acquisition of 20% or more of
    Emergis&#146; shares of any class or rights or interests therein
    or thereto in a single transaction or series of linked
    transactions; (iv)&#160;any similar business combination or
    transaction, of or involving Emergis and one or more of its
    Subsidiaries; (b)&#160;any other transaction the consummation of
    which would reasonably be expected to impede, interfere with,
    prevent or materially delay the consummation of the Offer, any
    Compulsory Acquisition or any Subsequent Acquisition
    Transaction; or (c)&#160;any public announcement of an intention
    to do any of the foregoing from any Person other than the
    Offeror or any affiliate of the Offeror;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>affiliate</B>&#148; has the meaning ascribed thereto in
    the <I>Securities Act</I> (Qu&#233;bec) R.S.Q.
    <FONT style="white-space: nowrap">chapter&#160;V-1.1,</FONT>
    as amended from time to time;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Agent&#146;s Message</B>&#148; means a message
    transmitted by DTC to, and received by, the Depositary and
    forming part of a Book-Entry Confirmation, stating that DTC has
    received an express acknowledgment from the participant in DTC
    depositing the Units that are the subject of such Book-Entry
    Confirmation, that such participant has received and agrees to
    be bound by the terms of the Letter of Acceptance and
    Transmittal and that the Offeror may enforce such agreement
    against such participant;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>AMF</B>&#148; means the Autorit&#233; des march&#233;s
    financiers (Qu&#233;bec);
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>AMF
    <FONT style="white-space: nowrap">Regulation&#160;Q-27</FONT></B>&#148;
    means
    <FONT style="white-space: nowrap">Regulation&#160;Q-27</FONT>
    of the AMF, as amended;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Appointee</B>&#148; has the meaning ascribed thereto in
    Section&#160;3 of the Offer, &#147;Manner of
    Acceptance&#160;&#151; Power of Attorney&#148;;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Appropriate Regulatory Approvals</B>&#148; means the
    sanctions, rulings, consents, orders, exemptions, permits,
    licences, authorizations and other approvals (including the
    lapse, without objection, of a prescribed time under a statute
    or regulation that states that a transaction may be implemented
    if a prescribed time lapses following the giving of notice
    without an objection being made) of any Governmental Entity that
    are necessary for the consummation of the transactions
    contemplated by the Support Agreement, as listed in
    Schedule&#160;1.1 of the Emergis Disclosure Letter. With respect
    to the Competition Act, Appropriate Regulatory Approval means
    (a)&#160;the issuance of an advance ruling certificate pursuant
    to section 102 of the Competition Act by the Commissioner to the
    effect that the Commissioner would not have sufficient grounds
    upon which to apply to the Competition Tribunal for an order
    under section 92 of the Competition Act with respect to the
    transactions contemplated by the Support Agreement; or
    (b)&#160;that (i)&#160;the waiting period under section 123 of
    the Competition Act shall have expired or shall have been waived
    or terminated, and (ii)&#160;the Offeror shall have been advised
    in writing by the Commissioner of Competition that she has
    determined not to make an application for an order under section
    92 or section 100 of the Competition Act in respect of the
    transactions contemplated by the Support Agreement and any terms
    and conditions attached to any such advice shall be acceptable
    to the Offeror, acting reasonably;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>associate</B>&#148; has the meaning ascribed thereto in
    the <I>Securities Act</I> (Qu&#233;bec) R.S.Q.
    <FONT style="white-space: nowrap">chapter&#160;V-1.1,</FONT>
    as amended from time to time;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Board of Directors</B>&#148; means the board of
    directors of Emergis;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Book-Entry Confirmation</B>&#148; means confirmation of
    a book-entry transfer of a Shareholder&#146;s Shares into the
    Depositary&#146;s account at CDS or DTC;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>business combination</B>&#148; unless otherwise defined
    has the meaning ascribed thereto in OSC
    <FONT style="white-space: nowrap">Rule&#160;61-501;</FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Canadian GAAP</B>&#148; means Canadian generally
    accepted accounting principles as defined from time to time by
    the Accounting Standards Board of the Canadian Institute of
    Chartered Accountants in the Handbook of the Canadian Institute
    of Chartered Accountants;
</DIV>
</DIV><!-- End box 1 -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    5
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->
<DIV style="width: 100%; height: 9in; border-top: 1px solid #000000; padding-top: 12pt; border-right: 1px solid #000000; padding-right: 12pt; border-bottom: 1px solid #000000; padding-bottom: 12pt; border-left: 1px solid #000000; padding-left: 12pt"><!-- Begin box 1 -->

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>CBCA</B>&#148; means the <I>Canada Business
    Corporations Act,</I> R.S.C. 1985, c.C-4, as amended from time
    to time;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>CDS</B>&#148; means CDS Clearing and Depository
    Services Inc.;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>CDSX</B>&#148; means the CDS on-line tendering system
    pursuant to which book-entry transfers may be effected;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Circular</B>&#148; means the take-over bid circular
    accompanying the Offer and forming part thereof;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Commissioner</B>&#148; means the Commissioner of
    Competition appointed under the Competition Act or any Person
    duly authorized to exercise the powers and perform the duties of
    the Commissioner of Competition, including any representative of
    the Canadian Competition Bureau;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Compelled Acquisition</B>&#148; has the meaning
    ascribed thereto in Section&#160;8 of the Circular,
    &#147;Acquisition of Shares Not Deposited&#160;&#151; Compelled
    Acquisition&#148;;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Competition Act</B>&#148; means the <I>Competition
    Act</I> (Canada), R.S.C. 1985, c.C-34, as amended from time to
    time;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Competition Tribunal</B>&#148; has the meaning ascribed
    thereto in the Competition Act;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Compulsory Acquisition</B>&#148; has the meaning
    ascribed thereto in Section&#160;8 of the Circular,
    &#147;Acquisition of Shares Not Deposited&#160;&#151; Compulsory
    Acquisition&#148;;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Compulsory Acquisition Transaction</B>&#148; has the
    meaning ascribed thereto in Section&#160;8 of the Circular,
    &#147;Acquisition of Shares Not Deposited&#160;&#151; Compulsory
    Acquisition&#148;;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Confidentiality Agreement</B>&#148; has the meaning
    ascribed thereto in Section&#160;6 of the Circular,
    &#147;Agreements Related to the Offer&#160;&#151;
    Confidentiality Agreement&#148;;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Dealer Managers</B>&#148; means, in Canada, J.P. Morgan
    Securities Canada Inc. and, in the United States, J.P. Morgan
    Securities Inc.;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Depositary</B>&#148; means Computershare Investor
    Services&#160;Inc., in its capacity as depositary under the
    Offer;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Deposited Shares</B>&#148; has the meaning ascribed
    thereto in Section&#160;3 of the Offer, &#147;Manner of
    Acceptance&#160;&#151; Dividends and Distributions&#148;;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Deposit Period</B>&#148; means the period commencing on
    the date hereof and ending at the Expiry Time;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>&#147;Directors&#146; Circular&#148;</B> means the circular
    to be prepared by the Board of Directors and to be sent to all
    Shareholders in connection with the Offer;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Dissenting Offeree</B>&#148; has the meaning ascribed
    thereto in Section&#160;8 of the Circular, &#147;Acquisition of
    Shares Not Deposited&#160;&#151; Compulsory Acquisition&#148;;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Distributions</B>&#148; has the meaning ascribed
    thereto in Section&#160;3 of the Offer, &#147;Manner of
    Acceptance&#160;&#151; Dividends and Distributions&#148;;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>DTC</B>&#148; means The Depository Trust&#160;Company;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Effective Date</B>&#148; means the first date on which
    the Offeror takes up and pays for Shares under the Offer;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Effective Time</B>&#148; means 1:00&#160;a.m. (Eastern
    Standard Time) on the Effective Date;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Eligible Institution</B>&#148; means a Canadian
    Schedule&#160;I chartered bank, a member of the Securities
    Transfer Agents Medallion Program (STAMP), a member of the Stock
    Exchange Medallion Program (SEMP) or a member of the New York
    Stock Exchange, Inc. Medallion Signature Program (MSP), where
    the members of these programs are usually members of a
    recognized stock exchange in Canada or the United States,
    members of the Investment Dealers Association of Canada, members
    of the National Association of Securities Dealers or banks and
    trust companies in the United States;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Emergis</B>&#148; means Emergis Inc., a corporation
    incorporated under the federal Laws of Canada;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Emergis Disclosure Letter</B>&#148; means the
    disclosure letter of Emergis relating to the Support Agreement;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Emergis Representative</B>&#148; means any officer,
    director, employee, representative or agent of Emergis or any of
    its Subsidiaries, including for greater certainty any investment
    banker, financial advisor or legal counsel;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Employment Agreements</B>&#148; means the employment
    agreements between TELUS and each of the Management Employees;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Exclusivity Agreement</B>&#148; has the meaning
    ascribed thereto in Section&#160;6 of the Circular,
    &#147;Agreements Related to the Offer&#160;&#151; Exclusivity
    Agreement&#148;;
</DIV>
</DIV><!-- End box 1 -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    6
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->
<DIV style="width: 100%; height: 9in; border-top: 1px solid #000000; padding-top: 12pt; border-right: 1px solid #000000; padding-right: 12pt; border-bottom: 1px solid #000000; padding-bottom: 12pt; border-left: 1px solid #000000; padding-left: 12pt"><!-- Begin box 1 -->

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Expiry Date</B>&#148; means the Initial Expiry Date or
    any subsequent date set out in any notice of the Offeror
    extending the period during which Shares may be deposited under
    the Offer;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Expiry Time</B>&#148; means 5:00&#160;p.m. (Eastern
    Standard Time) on the Expiry Date;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Fairness Opinions</B>&#148; means the fairness opinions
    delivered by Desjardins Securities Inc. and Genuity Capital
    Markets G.P. to the Board of Directors;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>fully-diluted basis</B>&#148; means, with respect to
    the number of outstanding Shares at any time, the number of
    Shares of any class that would be outstanding assuming exercises
    of all outstanding Options and other rights to purchase or
    receive Shares, but excluding the Rights (as defined in the
    Shareholder Rights Plan);
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Governmental Entity</B>&#148; means any
    (a)&#160;multinational, federal, provincial, territorial, state,
    regional, municipal, local or other government or any
    governmental or public department, central bank, court,
    tribunal, commission, board, bureau, agency or instrumentality,
    domestic or foreign; (b)&#160;any subdivision, agent or
    authority of any of the foregoing; or (c)&#160;any
    quasi-governmental or private body, including any trade or
    standards association, exercising any regulatory, expropriation
    or taxing authority under or for the account of any of the above
    or otherwise;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Information Agent</B>&#148; or &#147;<B>Laurel
    Hill</B>&#148; means Laurel Hill Advisory Group,&#160;LLC;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Initial Expiry Date</B>&#148; means January 16, 2008;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Laws</B>&#148; means all laws (including common law and
    civil law), by-laws, statutes, rules, regulations, orders,
    ordinances, judgments, decrees or other requirements, having the
    force of laws whether domestic or foreign, and the terms and
    conditions of any grant of approval, permission, authority,
    permit, membership, contract with, or licence of, any
    Governmental Entity;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Letter of Acceptance and Transmittal</B>&#148; means
    the Letter of Acceptance and Transmittal in the form printed on
    blue paper accompanying the Offer and Circular;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B><FONT style="white-space: nowrap">Lock-Up</FONT>
    Agreements</B>&#148; means the
    <FONT style="white-space: nowrap">lock-up</FONT>
    agreements between TELUS and each of the Supporting Shareholders;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Management Employees</B>&#148; means, collectively,
    Fran&#231;ois C&#244;t&#233;, Carlos Carreiro, Marc Filion,
    Fran&#231;ois Gratton, Mark Groper, Monique Mercier, Keith
    Nugara and Yogendra Appalraju;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Material Adverse Effect</B>&#148; means, with respect
    to Emergis and the Subsidiaries, any fact, circumstance,
    occurrence, change or effect that has or could reasonably be
    expected to have a material and adverse effect on the results of
    operations or financial condition of Emergis and the
    Subsidiaries, on a consolidated basis, or the ability of Emergis
    to perform its obligations under the Support Agreement in any
    material respect, provided, however, that any such fact,
    circumstance, occurrence, change or effect relating to:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    (a)&#160;changes in general economic or financial conditions or
    the securities market in North America;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    (b)&#160;changes in Laws or interpretations thereof by any
    Governmental Entity or changes in accounting rules;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    (c)&#160;changes affecting generally the industries in which
    Emergis or any of the Subsidiaries conduct business in North
    America;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    (d)&#160;the announcement of the transactions contemplated by
    the Support Agreement or other communication by TELUS or the
    Offeror of its plans or intentions with respect to any of the
    businesses of Emergis or any of the Subsidiaries;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    (e)&#160;changes in the business relationship of Emergis or the
    Subsidiaries with any direct competitor of TELUS or the Offeror;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    (f)&#160;the consummation of the transactions contemplated by
    the Support Agreement or any actions by TELUS or the Offeror or
    Emergis required to be taken pursuant to the Support Agreement;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    (g)&#160;any natural disaster or epidemic or any acts of
    terrorism, sabotage, military action or war (whether or not
    declared) or any escalation or worsening thereof;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    (h)&#160;any change in the market price or trading volume of the
    Shares;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    (i)&#160;any failure by Emergis to meet any forecasts,
    projections or earnings guidance or expectations provided or
    released by Emergis or equity analysts, for any period (it being
    understood that causes underlying and other facts relating to
    such failure may be taken into account in determining whether a
    Material Adverse Effect has occurred);
</DIV>
</DIV><!-- End box 1 -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    7
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->
<DIV style="width: 100%; height: 9in; border-top: 1px solid #000000; padding-top: 12pt; border-right: 1px solid #000000; padding-right: 12pt; border-bottom: 1px solid #000000; padding-bottom: 12pt; border-left: 1px solid #000000; padding-left: 12pt"><!-- Begin box 1 -->

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    (j)&#160;any actual or threatened suit, claim, action or
    proceeding disclosed in the Emergis Disclosure Letter, including
    any adverse development therein, but for greater certainty this
    exclusion shall not apply to any actual or threatened tax
    assessment or tax reassessment by any Governmental Entity, in
    each case for amounts greater than those disclosed in the
    Emergis Disclosure Letter; and
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    (k)&#160;the announcement or consummation of any Permitted
    Transaction,
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    shall, in each case, be deemed not to constitute a
    &#147;Material Adverse Effect&#148; and shall not be considered
    in determining whether a &#147;Material Adverse Effect&#148; has
    occurred;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Minimum Condition</B>&#148; has the meaning ascribed to
    it in Section&#160;4 of the Offer, &#147;Conditions of the
    Offer&#148;;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Notice of Guaranteed Delivery</B>&#148; means the
    Notice of Guaranteed Delivery in the form printed on green paper
    accompanying the Offer and Circular;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Offer</B>&#148; means the offer to purchase the Shares,
    including Shares issuable upon the exercise of outstanding
    Options, made hereby to Shareholders, the terms and conditions
    of which are set forth in the Offer, the Circular, the Letter of
    Acceptance and Transmittal and the Notice of Guaranteed Delivery;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Offered Consideration</B>&#148; means $8.25 per Share
    to be paid in cash;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Offer Documents</B>&#148; means, collectively, the
    Offer, the Circular, the Letter of Acceptance and Transmittal
    and the Notice of Guaranteed Delivery;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Offeror</B>&#148; means 6886116 Canada Ltd., a
    corporation incorporated under the federal Laws of Canada;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Offeror Notice</B>&#148; has the meaning ascribed
    thereto in Section&#160;8 of the Circular, &#147;Acquisition of
    Shares Not Deposited&#160;&#151; Compulsory Acquisition&#148;;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Options</B>&#148; means any outstanding options to
    purchase Shares under the Stock Option Plans;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>OSC</B>&#148; means the Ontario Securities Commission;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>OSC
    <FONT style="white-space: nowrap">Rule&#160;61-501</FONT></B>&#148;
    means OSC
    <FONT style="white-space: nowrap">Rule&#160;61-501,</FONT>
    as amended;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Permitted Transactions</B>&#148; means the transactions
    described as &#147;Permitted Transactions&#148; in the Emergis
    Disclosure Letter;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Person</B>&#148; includes an individual, partnership,
    association, corporation, company, limited liability company,
    unincorporated association, unincorporated syndicate or
    organization, trust, body corporate, joint venture, business
    organization, trustee, executor, administrator, legal
    representative, government (including any Governmental Entity)
    or any other entity, whether or not having legal status;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Pre-Acquisition Reorganization</B>&#148; has the
    meaning ascribed thereto in Section&#160;6 of the Circular,
    &#147;Agreements Related to the Offer&#160;&#151; Support
    Agreement&#148;;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Proposed Agreement</B>&#148; has the meaning ascribed
    thereto in Section&#160;6 of the Circular, &#147;Agreements
    Related to the Offer&#160;&#151; Support Agreement&#160;&#151;
    Changes in Recommendation&#148;;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Purchased Shares</B>&#148; has the meaning ascribed
    thereto in Section&#160;3 of the Offer, &#147;Manner of
    Acceptance&#160;&#151; Power of Attorney&#148;;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Restrictive Covenant Agreements</B>&#148; means the
    restrictive covenant agreements in favour of TELUS executed by
    each of the Management Employees;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Retention Agreement</B>&#148; means the retention
    arrangement between TELUS and Robert&#160;Comeau;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Rights</B>&#148; has the meaning ascribed thereto in
    the Shareholder Rights Plan;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Shareholder Rights Plan</B>&#148; means the Shareholder
    Rights Plan of Emergis dated as of June&#160;16, 2004, as
    amended or supplemented from time to time;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Shareholders</B>&#148; means the holders of Shares;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Share Purchase Plan</B>&#148; means the Amended and
    Restated Employees&#146; Share Purchase Plan (1999)&#160;of
    Emergis dated as of May&#160;10, 2007, as amended or
    supplemented from time to time;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Shares</B>&#148; means the issued and outstanding
    common shares in the capital of Emergis, together with the
    associated Rights and &#147;<B>Share</B>&#148; means any one
    Share and its associated Right;
</DIV>
</DIV><!-- End box 1 -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    8
</DIV><!-- END LOGICAL PAGE -->
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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->
<DIV style="width: 100%; height: 9in; border-top: 1px solid #000000; padding-top: 12pt; border-right: 1px solid #000000; padding-right: 12pt; border-bottom: 1px solid #000000; padding-bottom: 12pt; border-left: 1px solid #000000; padding-left: 12pt"><!-- Begin box 1 -->

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Share Unit</B>&#148; means a unit credited by means of
    bookkeeping entry in the books of Emergis to the account of a
    participant in the Share Unit Plan;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Share Unit Plan</B>&#148; means the Amended and
    Restated Share Unit Plan for non-employee directors of Emergis
    (1999)&#160;dated as of April&#160;6, 2006, as amended or
    supplemented from time to time;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>SR Plan</B>&#148; means the Amended and Restated Share
    Rights Plan of Emergis dated as of February&#160;16, 2006, as
    amended or supplemented from time to time;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>SRs</B>&#148; means any rights outstanding under the SR
    Plan to receive Shares held by the trustee under the SR Plan;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Stock Option Plans</B>&#148; means, collectively, the
    Amended and Restated Share Option Plan of Emergis dated as of
    May&#160;10, 2007, the Amended and Restated SNS/Assure Corp
    Incentive Stock Option Plan dated as of December&#160;12, 1995
    and the Amended and Restated S.N.S. Shared Heath Network
    Services Ltd. Incentive Stock Option Plan dated as of
    March&#160;15, 1991, in each case as amended or supplemented
    from time to time;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Subject Shares</B>&#148; means the Shares subject to
    the <FONT style="white-space: nowrap">Lock-Up</FONT>
    Agreements;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Subsequent Acquisition Transaction</B>&#148; has the
    meaning ascribed in Section&#160;8 of the Circular,
    &#147;Acquisition of Shares Not Deposited&#160;&#151; Subsequent
    Acquisition Transaction&#148;;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Subsidiary</B>&#148; means, with respect to Emergis,
    any body corporate of which more than 50% of the outstanding
    shares ordinarily entitled to elect a majority of the board of
    directors thereof (whether or not shares of any other class or
    classes shall or might be entitled to vote upon the happening of
    any event or contingency) are at the time owned, directly or
    indirectly (through one or more subsidiaries), by Emergis and
    shall include any body corporate, partnership, joint venture or
    other entity over which Emergis exercises direction or control;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Superior Proposal</B>&#148; means an unsolicited,
    binding <I>bona fide</I> Acquisition Proposal to acquire not
    less than 50.1% of the outstanding Shares or all or
    substantially all of the assets of Emergis on a consolidated
    basis made by a third party to Emergis in writing after the date
    hereof (a)&#160;that is likely to be completed without undue
    delay, taking into account all legal, financial, regulatory and
    other aspects of such Acquisition Proposal and the party making
    such Acquisition Proposal; (b)&#160;in respect of which any
    required financing to complete such Acquisition Proposal has
    been obtained; and (c)&#160;that the Board of Directors has
    determined in good faith after consulting with its financial and
    legal advisors would, taking into account all of the terms and
    conditions of such Acquisition Proposal and if consummated in
    accordance with its terms, result in a transaction more
    favorable, from a financial point of view (taking into account
    all terms and conditions including financing terms, any
    termination fee payable under the Acquisition Proposal and any
    conditions to the consummation thereof), to Shareholders than
    the Offer (including any adjustment to the terms and conditions
    of the Offer proposed by the Offeror pursuant to the Support
    Agreement, if applicable);
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Support Agreement</B>&#148; means the Support Agreement
    dated November&#160;28, 2007 between TELUS and Emergis;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Supporting Shareholders</B>&#148; means, collectively,
    Crescendo Partners&#160;II L.P. Series&#160;M,
    Eric&#160;Rosenfeld, Libermont Inc., Pierre Ducros,
    Fran&#231;ois C&#244;t&#233;, J. Spencer Lanthier, Peter C.
    Maurice, Carlos Carreiro, Robert Comeau, Marc Filion,
    Fran&#231;ois Gratton, Mark Groper, Monique Mercier, Keith
    Nugara and Yogendra Appalraju;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Tax Act</B>&#148; means the <I>Income Tax Act
    </I>(Canada), as amended;
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>Termination Fee</B>&#148; has the meaning ascribed
    thereto in Section&#160;6 of the Circular, &#147;Agreements
    Related to the Offer&#160;&#151; Support Agreement&#160;&#151;
    Termination Fee&#148;; and
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    &#147;<B>TSX</B>&#148; means The Toronto Stock Exchange.
</DIV>
</DIV><!-- End box 1 -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    9
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->


<!-- link1 "OFFER" -->


<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <A name='125'></A><B><FONT style="font-family: 'Times New Roman', Times">OFFER</FONT></B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="right" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <FONT style="font-family: 'Times New Roman', Times">December&#160;11,
    2007
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">TO: THE
    HOLDERS OF SHARES OF EMERGIS INC.</FONT></B>
</DIV>


<!-- link1 "1.THE OFFER" -->


<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">1.&#160;</FONT></B>
</TD>
    <TD>
    <A name='126'></A><B><FONT style="font-family: 'Times New Roman', Times">THE
    OFFER</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The Offeror hereby offers to purchase, upon the terms and
    subject to the conditions described herein, all of the Shares,
    including Shares issuable upon the exercise or surrender of any
    outstanding Options, at a price of $8.25 in cash per Share.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The Offer is made only for the Shares and is not made for any
    Options, SRs or rights under the Share Purchase Plan or other
    rights (other than the Rights), if any, to purchase or to
    receive Shares. Any holder of such Options, SRs or other rights
    who wishes to accept the Offer must, to the extent permitted
    thereby and hereby, exercise or surrender the Options, SRs or
    rights, or otherwise convert the rights in order to obtain
    certificates representing Shares and deposit such Shares in
    accordance with the terms of the Offer. See &#147;Notice to
    Option Holders and Participants in SR Plan and Share Purchase
    Plan&#148;. Any such conversion or exercise must be sufficiently
    in advance of the Expiry Time to ensure that Shares will be
    available for deposit at or prior to the Expiry Time or in
    sufficient time to comply with the procedures referred to in
    Section&#160;3 of this Offer, &#147;Manner of
    Acceptance&#160;&#151; Procedure for Guaranteed Delivery&#148;.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    All currency amounts expressed herein, unless otherwise
    indicated, are expressed in Canadian dollars.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>The accompanying Circular, Letter of Acceptance and
    Transmittal and Notice of Guaranteed Delivery, which are
    incorporated into and form part of the Offer, contain important
    information that should be read carefully before making a
    decision with respect to the Offer.</B>
</DIV>


<!-- link1 "2.TIME FOR ACCEPTANCE" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">2.&#160;</FONT></B>
</TD>
    <TD>
    <A name='127'></A><B><FONT style="font-family: 'Times New Roman', Times">TIME
    FOR ACCEPTANCE</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The Offer will be open for acceptance until 5:00&#160;p.m.
    (Eastern Standard Time) on January 16, 2008 unless withdrawn or
    extended. See Section&#160;5 of the Offer, &#147;Extension and
    Variation of the Offer&#148;.
</DIV>


<!-- link1 "3.MANNER OF ACCEPTANCE" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">3.&#160;</FONT></B>
</TD>
    <TD>
    <A name='128'></A><B><FONT style="font-family: 'Times New Roman', Times">MANNER
    OF ACCEPTANCE</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">Letters
    of Acceptance and Transmittal</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The Offer may be accepted by delivering to the Depositary at any
    of the offices listed in the Letter of Acceptance and
    Transmittal accompanying the Offer and Circular so as to arrive
    there not later than the Expiry Time:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="5%"></TD>
    <TD width="91%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (a)&#160;
</TD>
    <TD align="left">
    a Letter of Acceptance and Transmittal (printed on blue paper)
    in the form accompanying the Offer and Circular or a manually
    executed facsimile thereof, properly completed and duly executed
    as required by the instructions set out in the Letter of
    Acceptance and Transmittal; and
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (b)&#160;
</TD>
    <TD align="left">
    any other document required by the instructions set out in the
    Letter of Acceptance and Transmittal; and
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (c)&#160;
</TD>
    <TD align="left">
    the certificate or certificates representing the Shares in
    respect of which the Offer is being accepted.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Shareholders may also accept the Offer by following the
    procedures for a book-entry transfer established by CDS or DTC.
    Participants of CDS or DTC should contact the Depositary with
    respect to the deposit of their Shares under the Offer. CDS and
    DTC will be issuing instructions to its participants as to the
    method of depositing such Shares under the terms of the Offer.
    See &#147;Procedure for Book-Entry Transfer&#148; below.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Except as otherwise provided in the instructions set out in the
    Letter of Acceptance and Transmittal or as may be permitted by
    the Offeror, the signature on the Letter of Acceptance and
    Transmittal must be guaranteed by an Eligible Institution. If a
    Letter of Acceptance and Transmittal is executed by a Person
    other than the registered holder of the Shares represented by
    the certificate(s) deposited therewith, then the certificate(s)
    must be endorsed or be accompanied by an appropriate share
    transfer power of attorney duly and properly completed by the
    registered holder, with the signature on the endorsement panel
    or share transfer power of attorney guaranteed by an Eligible
    Institution. See &#147;Power of Attorney&#148; below.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    In addition, Shares may be deposited in compliance with the
    procedures set forth below for guaranteed delivery not later
    than the Expiry Time.
</DIV>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    10
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">Procedure
    for Guaranteed Delivery</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    If a Shareholder wishes to deposit Shares pursuant to the Offer
    and the certificates representing the Shares are not immediately
    available or the Shareholder is not able to deliver the
    certificates and all other required documents to the Depositary
    at or prior to the Expiry Time, those Shares may nevertheless be
    deposited under the Offer provided that all of the following
    conditions are met:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="5%"></TD>
    <TD width="91%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (a)&#160;
</TD>
    <TD align="left">
    the deposit is made by or through an Eligible Institution;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (b)&#160;
</TD>
    <TD align="left">
    a Notice of Guaranteed Delivery (printed on green paper) in the
    form accompanying the Offer and Circular or a facsimile thereof,
    properly completed and duly executed, including a guarantee by
    an Eligible Institution in the form specified in the Notice of
    Guaranteed Delivery, is received by the Depositary at its office
    in Toronto as set out in the Notice of Guaranteed Delivery, at
    or prior to the Expiry Time; and
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (c)&#160;
</TD>
    <TD align="left">
    the certificate(s) representing deposited Shares in proper form
    for transfer, together with a Letter of Acceptance and
    Transmittal in the form accompanying the Offer and Circular or a
    manually executed facsimile thereof, properly completed and duly
    executed, with any required signature guarantees and all other
    documents required by the Letter of Acceptance and Transmittal,
    are received by the Depositary at its office in Toronto as set
    out in the Notice of Guaranteed Delivery at or prior to 5:00 p.m.
    (Eastern Standard Time) on the third trading day on the TSX
    after the date on which the Expiry Time occurs.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The Notice of Guaranteed Delivery may be delivered by hand, by
    courier, by mail or transmitted by facsimile to the Depositary
    at its office in Toronto as set out in the Notice of Guaranteed
    Delivery and must include a guarantee by an Eligible Institution
    in the form set out in the Notice of Guaranteed Delivery.
    <B>Delivery of the Notice of Guaranteed Delivery and the Letter
    of Acceptance and Transmittal and accompanying Share
    certificates to any office other than such office of the
    Depositary does not constitute delivery for purposes of
    satisfying a guaranteed delivery</B>.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">Procedure
    for Book-Entry Transfer</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <I>Canada:&#160;&#160;</I>Shareholders may also accept the Offer
    in Canada by following the procedures for book-based transfer,
    provided that a confirmation of the book-transfer of Shares
    through CDSX into the Depositary&#146;s account at CDS is
    received by the Depositary at its office in Toronto prior to the
    Expiry Time. The Depositary has established an account at CDS
    for purposes of the Offer. Any financial institution that is a
    participant in CDS may cause CDS to make a book-based transfer
    of Shares into the Depositary&#146;s account in accordance with
    CDS procedures for such transfer. Delivery of Shares through the
    CDS book-based transfer system will constitute a valid tender
    under the Offer.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Shareholders, through their respective CDS participants, who
    utilize CDSX to accept the Offer through a book-based transfer
    of their holdings into the Depositary&#146;s account with CDS
    shall be deemed to have completed and submitted a Letter of
    Acceptance and Transmittal and to be bound by the terms thereof
    and to have acknowledged that the Offeror may enforce such terms
    against the applicable Shareholder and therefore any book-based
    transfer of Shares into the Depositary&#146;s account at CDS in
    accordance with CDS procedures will be considered a valid tender
    in accordance with the terms of the Offer.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <I>United States:&#160;&#160;</I>Shareholders may also accept
    the Offer by following the procedures established by DTC for
    book-entry transfer. The Depositary will establish an account
    with respect to the Shares at DTC for purposes of the Offer. Any
    financial institution that is a participant in the system of DTC
    may make a book-entry delivery of Shares by causing DTC to
    transfer such Shares into the Depositary&#146;s account at DTC
    in accordance with DTC&#146;s procedures for such transfer.
    However, although delivery of Shares may be effected through
    book-entry transfer at DTC, a Letter of Acceptance and
    Transmittal or a manually executed facsimile thereof, properly
    completed and duly executed, together with any required
    signature guarantees (or an Agent&#146;s Message in lieu of a
    Letter of Acceptance and Transmittal) and a Book-Entry
    Confirmation and any other required documents, must, in any
    case, be received by the Depositary, at its address listed in
    the Letter of Acceptance and Transmittal, no later than the
    Expiry Time, or the depositing Shareholder must comply with the
    guaranteed delivery procedure described above. <B>Delivery of
    documents to DTC does not constitute delivery to the
    Depositary.</B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">General</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    In all cases, payment for Shares deposited and taken up by the
    Offeror will be made only after timely receipt by the Depositary
    of the certificates representing the Shares (or Book-Entry
    Confirmation), a Letter of Acceptance and Transmittal or a
    manually executed facsimile thereof (or Agent&#146;s Message in
    lieu thereof), if applicable, properly completed and duly
    executed, covering those Shares with the signatures guaranteed,
    if required, in accordance with the
</DIV>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    11
</DIV><!-- END LOGICAL PAGE -->
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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    instructions set out in the Letter of Acceptance and Transmittal
    (or in the case of Shares deposited by book-entry transfer in
    the United States, an Agent&#146;s Message), and any other
    required documents.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>The method of delivery of certificates representing Shares
    (including an Agent&#146;s Message), the Letter of Acceptance
    and Transmittal and all other required documents is at the
    option and risk of the Person depositing same. The Offeror
    recommends that all such documents be delivered by hand to the
    Depositary and a receipt obtained or, if mailed, that registered
    mail, with return receipt requested, be used and that proper
    insurance be obtained.</B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Shareholders wishing to accept the Offer whose Shares are
    registered in the name of a nominee should contact their broker,
    investment dealer, bank, trust company or other nominee for
    assistance in depositing their Shares.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    All questions as to the validity, form, eligibility (including
    timely receipt) and acceptance of any Shares deposited pursuant
    to the Offer will be determined by the Offeror in its sole
    discretion. Depositing Shareholders agree that such
    determination shall be final and binding. The Offeror reserves
    the absolute right to reject any and all deposits which it
    determines not to be in proper form or which may be unlawful to
    accept under the Laws of any jurisdiction. The Offeror reserves
    the absolute right to waive any defects or irregularities in the
    deposit of any Shares. There shall be no duty or obligation on
    the Offeror, the Dealer Managers, the Depositary, the
    Information Agent or any other Person to give notice of any
    defects or irregularities in any deposit and no liability shall
    be incurred by any of them for failure to give any such notice.
    The Offeror&#146;s interpretation of the terms and conditions of
    the Offer, the Circular, the Letter of Acceptance and
    Transmittal and the Notice of Guaranteed Delivery will be final
    and binding.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The Offeror reserves the right to permit the Offer to be
    accepted in a manner other than that set out above.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">Dividends
    and Distributions</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Subject to the terms and conditions of the Offer, by accepting
    the Offer pursuant to the procedures set forth above, a
    Shareholder deposits, sells, assigns and transfers to the
    Offeror all right, title and interest in and to the Shares
    covered by the Letter of Acceptance and Transmittal (or the
    Agent&#146;s Message delivered in lieu thereof) delivered to the
    Depositary or, in the case of Shares deposited through CDSX, if
    applicable, the Shares so deposited, (in either case, the
    &#147;<B>Deposited Shares</B>&#148;) and in and to all rights
    and benefits arising from such Deposited Shares including any
    and all dividends, distributions, payments, securities, property
    or other interests which may be declared, paid, accrued, issued,
    distributed, made or transferred on or in respect of the
    Deposited Shares or any of them on and after the date of the
    Offer, including any dividends, distributions or payments on
    such dividends, distributions, payments, securities, property or
    other interests (collectively, &#147;<B>Distributions</B>&#148;).
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">Power of
    Attorney</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    An executed Letter of Acceptance and Transmittal (or, in the
    case of Shares deposited by book-entry transfer, the making of
    the book-entry transfer) irrevocably appoints, effective on and
    after the date that the Offeror takes up and pays for the
    Deposited Shares covered by the Letter of Acceptance and
    Transmittal or deposited by book-entry transfer (which
    securities upon being taken up and paid for are, together with
    any Distributions thereon, hereinafter referred to as the
    &#147;<B>Purchased Shares</B>&#148;) any officer or director of
    the Offeror and any other Person designated by the Offeror in
    writing (each, an &#147;<B>Appointee</B>&#148;) as the true and
    lawful agents, attorneys and attorneys-in-fact and proxies, with
    full power of substitution, of the depositing Shareholder. The
    Letter of Acceptance and Transmittal (or, in the case of Shares
    deposited by book-entry transfer, the making of the book-entry
    transfer) authorizes an Appointee, in the name and on behalf of
    such Shareholder, (a)&#160;to register or record the transfer
    and/or cancellation of such Purchased Shares (to the extent
    consisting of securities) on the appropriate register maintained
    by or on behalf of Emergis; (b)&#160;for so long as any
    Purchased Shares are registered or recorded in the name of such
    Shareholder, to exercise any and all rights of such Shareholder
    including without limitation to vote, execute and deliver any
    and all instruments of proxy, authorizations or consents in form
    and on terms satisfactory to the Offeror in respect of any or
    all Purchased Shares, revoke any such instrument, authorization
    or consent to designate in such instrument, authorization or
    consent any Person or Persons as the proxy of such Shareholder
    in respect of the Purchased Shares for all purposes including,
    without limitation, in connection with any meeting (whether
    annual, special or otherwise or any adjournment thereof,
    including, without limitation, any meeting to consider a
    Subsequent Acquisition Transaction) of holders of relevant
    securities of Emergis; and (c)&#160;to execute, endorse and
    negotiate, for and in the name of and on behalf of such
    Shareholder, any and all cheques or other instruments
    representing any Distribution payable to or to the order of, or
    endorsed in favour of, such Shareholder.
</DIV>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    12
</DIV><!-- END LOGICAL PAGE -->
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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    A Shareholder accepting the Offer under the terms of the Letter
    of Acceptance and Transmittal (and in the case of Shares
    deposited by book-entry transfer, by the making of the
    book-entry transfer) revokes any and all other authority,
    whether as agent, attorney-in-fact, attorney, proxy or
    otherwise, previously conferred or agreed to be conferred by the
    Shareholder at any time with respect to the Deposited Shares or
    any Distributions. The Shareholder accepting the Offer agrees
    that no subsequent authority, whether as agent,
    attorney-in-fact, attorney, proxy or otherwise will be granted
    with respect to the Deposited Shares or any Distributions by or
    on behalf of the depositing Shareholder, unless the Deposited
    Shares are not taken up and paid for under the Offer. A
    Shareholder accepting the Offer also agrees not to vote any of
    the Purchased Shares at any meeting (whether annual, special or
    otherwise or any adjournment thereof, including, without
    limitation, any meeting to consider a Subsequent Acquisition
    Transaction) of holders of relevant securities of Emergis and
    not to exercise any of the other rights or privileges attached
    to the Purchased Shares, or otherwise act with respect thereto,
    and agrees to execute and deliver to the Offeror any and all
    instruments of proxy, authorizations or consents in respect of
    all or any of the Purchased Shares, and to appoint in any such
    instruments of proxy, authorizations or consents, the Person or
    Persons specified by the Offeror as the proxy of the holder of
    the Purchased Shares. <B>Upon such appointment, all prior
    proxies and other authorizations (including, without limitation,
    all appointments of any agent, attorney or attorney-in-fact) or
    consents given by the holder of such Purchased Shares with
    respect thereto will be revoked and no subsequent proxies or
    other authorizations or consents may be given by such Person
    with respect thereto.</B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">Further
    Assurances</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    A Shareholder accepting the Offer (including a Shareholder that
    accepts the Offer by making a book-entry transfer) who is deemed
    to have completed and submitted a Letter of Acceptance and
    Transmittal covenants under the terms of the Letter of
    Acceptance and Transmittal to execute, upon request of the
    Offeror, any additional documents, transfers and other
    assurances as may be necessary or desirable to complete the
    sale, assignment and transfer of the Purchased Shares to the
    Offeror and acknowledges that all authority therein conferred or
    agreed to be conferred is irrevocable and may be exercised
    during any subsequent legal incapacity of such holder and shall,
    to the extent permitted by Law, survive the death or incapacity,
    bankruptcy or insolvency of the holder and all obligations of
    the holder therein shall be binding upon the heirs, personal
    representative, successors and assigns of such holder.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">Depositing
    Shareholders&#146; Representations and Warranties</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The acceptance of the Offer pursuant to the procedures set forth
    above constitutes an agreement between a depositing Shareholder
    and the Offeror in accordance with the terms and conditions of
    the Offer. This agreement includes a representation and warranty
    by the depositing Shareholder that (a)&#160;the Person signing
    the Letter of Acceptance and Transmittal or on whose behalf
    Shares have been tendered through the book-entry system, as
    applicable, has full power and authority to deposit, sell,
    assign and transfer the Deposited Shares and any Distributions
    being deposited to the Offer; (b)&#160;the Deposited Shares and
    Distributions have not been sold, assigned or transferred, nor
    has any agreement been entered into to sell, assign or transfer
    any of the Deposited Shares and Distributions, to any other
    Person; (c)&#160;the deposit of the Deposited Shares and
    Distributions complies with applicable Laws; and (d)&#160;when
    the Deposited Shares and Distributions are taken up and paid for
    by the Offeror, the Offeror will acquire good title thereof,
    free and clear of all liens, restrictions, charges,
    encumbrances, claims and rights of others.
</DIV>


<!-- link1 "4.CONDITIONS OF THE OFFER" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">4.&#160;</FONT></B>
</TD>
    <TD>
    <A name='129'></A><B><FONT style="font-family: 'Times New Roman', Times">CONDITIONS
    OF THE OFFER</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Notwithstanding any other provision of the Offer, the Offeror
    shall have the right to withdraw the Offer and shall not be
    required to take up, purchase or pay for, and shall have the
    right to extend the period of time during which the Offer is
    open and postpone taking up and paying for, any Shares deposited
    under the Offer, unless all of the following conditions are
    satisfied or waived by the Offeror at or prior to the Expiry
    Time:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="5%"></TD>
    <TD width="91%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (a)&#160;
</TD>
    <TD align="left">
    there shall have been validly deposited and not withdrawn, at
    the Expiry Time, such number of Shares which represents at least
    66<FONT style="vertical-align: top; font-size: 70&#37;">2</FONT>/<FONT style="font-size: 70&#37;">3</FONT>%
    of the Shares outstanding on a fully-diluted basis (the
    &#147;<B>Minimum Condition</B>&#148;);
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (b)&#160;
</TD>
    <TD align="left">
    the Appropriate Regulatory Approvals (including those relating
    to any Compulsory Acquisition or Subsequent Acquisition
    Transaction) shall have been obtained or concluded or, in the
    case of waiting or suspensory periods, expired or been
    terminated, each on terms and conditions satisfactory to the
    Offeror, acting reasonably;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (c)&#160;
</TD>
    <TD align="left">
    the Offeror shall have determined, in its reasonable judgement,
    that (a)&#160;no act, action, suit or proceeding shall have been
    threatened or taken before or by any domestic or foreign court
    or tribunal or Governmental Entity by any other Person in Canada
    or elsewhere, whether or not having the force of Law and
    (b)&#160;no Law, regulation,
</TD>
</TR>

</TABLE>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    13
</DIV><!-- END LOGICAL PAGE -->
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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="5%"></TD>
    <TD width="91%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>
</TD>
    <TD align="left">
    policy, judgment, decision, order, ruling or directive (whether
    or not having the force of Law) shall have been proposed,
    enacted, promulgated, amended or applied:
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="9%"></TD>
    <TD width="5%"></TD>
    <TD width="86%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (i)&#160;
</TD>
    <TD align="left">
    to cease trade, enjoin, prohibit or impose material limitations,
    damages or conditions on the purchase by or the sale to the
    Offeror of Shares pursuant to the Offer or the rights of the
    Offeror to own or exercise full rights of ownership of the
    Shares purchased pursuant to the Offer; or
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (ii)&#160;
</TD>
    <TD align="left">
    which, if the Offer was consummated in accordance with its
    terms, could, in the Offeror&#146;s reasonable judgment, be
    expected to have a Material Adverse Effect; or
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (iii)&#160;
</TD>
    <TD align="left">
    which could adversely affect the ability of the Offeror to
    effect a Compulsory Acquisition or any Subsequent Acquisition
    Transaction; or
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (iv)&#160;
</TD>
    <TD align="left">
    seeking to prohibit the Offeror from effectively controlling in
    any material respect the business or operations of Emergis or
    any of its Subsidiaries; or
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (v)&#160;
</TD>
    <TD align="left">
    which, in the Offeror&#146;s sole discretion, acting reasonably,
    could prevent or materially delay the completion of the
    acquisition by the Offeror of the Shares pursuant to a
    Compulsory Acquisition or Subsequent Acquisition Transaction;
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="5%"></TD>
    <TD width="91%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (d)&#160;
</TD>
    <TD align="left">
    the Offeror shall have determined in its reasonable judgment
    that there shall not exist any prohibition at Law, including a
    cease trade order, injunction or other prohibition or order at
    Law against the Offeror making or maintaining the Offer or
    taking up and paying for Shares deposited under the Offer or
    completing a Compulsory Acquisition or any Subsequent
    Acquisition Transaction;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (e)&#160;
</TD>
    <TD align="left">
    the Offeror shall have determined in its reasonable judgment
    that there shall not have occurred (or if there shall have
    occurred prior to the commencement of the Offer, there shall not
    have been disclosed as part of the Emergis Disclosure Letter)
    any change, which has had, is having or could reasonably be
    expected to have a Material Adverse Effect;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (f)&#160;
</TD>
    <TD align="left">
    the representations and warranties of Emergis in the Support
    Agreement (without giving effect to, applying or taking into
    consideration any materiality or Material Adverse Effect
    qualification already contained within such representation and
    warranty) shall be true and correct, other than any breach or
    failure of such representations and warranties to be true and
    correct that, individually or in the aggregate, do not
    constitute, or could not reasonably be expected to result in, a
    Material Adverse Effect or prevent, restrict or materially delay
    the consummation of the Offer, any Compulsory Acquisition or any
    Subsequent Acquisition Transaction, provided that, with respect
    to any such breach or failure of any of such representations and
    warranties to be true and correct that is capable of being
    cured, such breach or failure has not been cured within
    10&#160;days from the date of written notice thereof from the
    Offeror to Emergis;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (g)&#160;
</TD>
    <TD align="left">
    Emergis shall not have breached in any material respects any of
    its covenants or obligations in the Support Agreement or have
    prevented, restricted or materially delayed the consummation of
    the Offer, a Compulsory Acquisition or a Subsequent Acquisition
    Transaction, provided that, with respect to any such breach of
    its covenants or obligations under the Support Agreement that is
    capable of being cured, such breach has not been cured within
    10&#160;days from the date of written notice thereof from the
    Offeror to Emergis;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (h)&#160;
</TD>
    <TD align="left">
    the Support Agreement shall not have been terminated in
    accordance with its terms;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (i)&#160;
</TD>
    <TD align="left">
    neither of the
    <FONT style="white-space: nowrap">Lock-Up</FONT>
    Agreements with Crescendo Partners&#160;II L.P. Series&#160;M
    and Eric Rosenfeld, and Libermont Inc., a corporation controlled
    by Jean C. Monty, shall have been terminated;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (j)&#160;
</TD>
    <TD align="left">
    at the Expiry Time the Board of Directors shall have resolved to
    defer the &#147;Separation Time&#148; (as defined in the
    Shareholder Rights Plan) or shall have waived, suspended or
    otherwise rendered inoperative the application of the
    Shareholder Rights Plan in respect of the Offer to allow the
    Offeror to proceed with the Offer and take up and pay for any
    Shares deposited pursuant to the Offer without any dilutive
    effects resulting from the issue or exercise of the Rights (as
    defined in the Shareholder Rights Plan); and
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (k)&#160;
</TD>
    <TD align="left">
    the Offeror shall have received, not more than seven hours
    before the Expiry Time, a certificate of Emergis, signed by two
    senior officers (without personal liability), satisfactory to
    the Offeror, acting reasonably, certifying after due inquiry
    that the conditions in paragraphs (f), (g), (h)&#160;and
    (j)&#160;above have been satisfied.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Except for the condition set out in paragraph (a)&#160;above,
    which may only be waived with the prior written consent of
    Emergis, the foregoing conditions are for the exclusive benefit
    of the Offeror and may be asserted by the Offeror in its
</DIV>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    14
</DIV><!-- END LOGICAL PAGE -->
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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    reasonable discretion regardless of the circumstances giving
    rise to such assertion, including any action or inaction by the
    Offeror giving rise to any such conditions or may be waived by
    the Offeror in its reasonable discretion in whole or in part, at
    any time and from time to time, prior to the Expiry Time without
    prejudice to any other rights which the Offeror may have. Each
    of the foregoing conditions is independent of and in addition to
    each other of such conditions and may be asserted irrespective
    of whether any other of such conditions may be asserted in
    connection with any particular event, occurrence or state of
    facts or otherwise. The failure by the Offeror at any time prior
    to the Expiry Time to exercise any of the foregoing rights will
    not be deemed a waiver of any such right and each such right
    will be deemed an ongoing right which may be asserted by the
    Offeror at any time and from time to time prior to the Expiry
    Time.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Any waiver of a condition or the withdrawal of the Offer shall
    be effective upon written notice, or other communication
    confirmed in writing by the Offeror to that effect, to the
    Depositary at its principal office in Toronto. Forthwith after
    giving any such notice, the Offeror will make a public
    announcement of such waiver or withdrawal, cause the Depositary,
    if required by Law, as soon as practicable thereafter to notify
    the Shareholders in the manner set forth in Section&#160;11 of
    the Offer, &#147;Notices and Delivery&#148;, and provide a copy
    of the aforementioned public announcement to the TSX. If the
    Offer is withdrawn, the Offeror shall not be obligated to take
    up or pay for any Shares deposited under the Offer, and the
    Depositary will promptly return all certificates representing
    deposited Shares, Letters of Acceptance and Transmittal, Notices
    of Guaranteed Delivery and related documents to the parties by
    whom they were deposited at the Offeror&#146;s expense. See
    Section&#160;8 of the Offer, &#147;Return of Deposited
    Shares&#148;.
</DIV>


<!-- link1 "5.EXTENSION AND VARIATION OF THE OFFER" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">5.&#160;</FONT></B>
</TD>
    <TD>
    <A name='130'></A><B><FONT style="font-family: 'Times New Roman', Times">EXTENSION
    AND VARIATION OF THE OFFER</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The Offer is open for acceptance until the Expiry Time unless
    withdrawn or extended.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The Offeror expressly reserves the right, in its sole
    discretion, at any time and from time to time during the Deposit
    Period or at any other time if permitted by Law, to extend the
    Deposit Period or to vary the Offer, in accordance with
    applicable Laws, by giving written notice, or other
    communication confirmed in writing, of such extension or
    variation to the Depositary at its principal office in Toronto,
    and by causing the Depositary as soon as practicable thereafter
    to communicate such notice to all Shareholders whose Shares have
    not been taken up prior to the extension or variation in the
    manner set forth in Section&#160;11 of the Offer, &#147;Notices
    and Delivery&#148;.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Under the Support Agreement, the Offeror is not entitled to
    modify or amend any conditions of the Offer (including the
    Minimum Condition) or add any conditions to the Offer without
    having obtained the prior written consent of Emergis (it being
    understood that any extension of the Offer does not constitute
    an amendment, modification or addition of conditions of the
    Offer).
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The Offeror will as soon as practicable after giving notice of
    an extension or variation to the Depositary make a public
    announcement of the extension or variation and provide a copy of
    the notice to the TSX. Any notice of extension or variation will
    be deemed to have been given and be effective at the time on the
    day on which it is delivered or otherwise communicated to the
    Depositary at its principal office in Toronto. Notwithstanding
    the foregoing, the Offer may not be extended by the Offeror if
    all of the terms and conditions of the Offer, except those
    waived by the Offeror, have been fulfilled or complied with,
    unless the Offeror first takes up all Shares validly deposited
    under the Offer and not withdrawn.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Where the terms of the Offer are varied (other than a variation
    consisting solely of a waiver of condition of the Offer), the
    Deposit Period will not end before 10&#160;days after the notice
    of such variation has been given to Shareholders, unless
    otherwise permitted by applicable Law and subject to abridgement
    or elimination of that period pursuant to such orders as may be
    granted by applicable securities regulatory authorities.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    If at any time before the Expiry Time or at any time after the
    Expiry Time but before the expiry of all rights of withdrawal
    with respect to the Offer, a change occurs in the information
    contained in the Offer or the Circular, each as amended from
    time to time, that would reasonably be expected to affect the
    decision of a Shareholder to accept or reject the Offer (other
    than a change that is not within the control of the Offeror),
    the Offeror will give written notice of such change to the
    Depositary at its principal office in Toronto, and will cause
    the Depositary to provide as soon as practicable thereafter a
    copy of such notice in the manner set forth in Section&#160;11
    of the Offer, &#147;Notices and Delivery&#148;, to all holders
    of Shares whose Shares have not been taken up pursuant to the
    Offer at the date of the occurrence of the change, if required
    by applicable Law. The Offeror will as soon as practicable after
    giving notice of a change in information to the Depositary make
    a public announcement of the change in information and provide a
    copy of the public announcement to the TSX. Any notice of change
    in information will be deemed to have been given and to be
    effective on the day on which it is delivered or otherwise
    communicated to the Depositary at its principal office in
    Toronto.
</DIV>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    15
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    During any such extension or in the event of any such variation
    or change in information, all Shares deposited and not taken up
    or withdrawn will remain subject to the Offer and may be taken
    up by the Offeror in accordance with the terms of the Offer,
    subject to Section&#160;6 of the Offer, &#147;Withdrawal of
    Deposited Shares&#148;. An extension of the Deposit Period, a
    variation of the Offer or a change to information does not
    constitute a waiver by the Offeror of its rights under
    Section&#160;4 of the Offer, &#147;Conditions of the Offer&#148;.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    If the consideration being offered for the Shares under the
    Offer is increased, the increased consideration will be paid to
    all depositing Shareholders whose Shares are taken up under the
    Offer without regard to when such Shares are taken up by the
    Offeror.
</DIV>


<!-- link1 "6.WITHDRAWAL OF DEPOSITED SHARES" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">6.&#160;</FONT></B>
</TD>
    <TD>
    <A name='131'></A><B><FONT style="font-family: 'Times New Roman', Times">WITHDRAWAL
    OF DEPOSITED SHARES</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Except as otherwise stated in this Section&#160;6, all deposits
    of Shares pursuant to the Offer are irrevocable. Unless
    otherwise required or permitted by applicable Law, any Shares
    deposited in acceptance of the Offer may be withdrawn by or on
    behalf of the depositing Shareholder:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="5%"></TD>
    <TD width="91%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (a)&#160;
</TD>
    <TD align="left">
    at any time before the Shares have been taken up by the Offeror
    pursuant to the Offer;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (b)&#160;
</TD>
    <TD align="left">
    at any time before the expiration of 10&#160;days from the date
    upon which either:
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="9%"></TD>
    <TD width="5%"></TD>
    <TD width="86%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (i)&#160;
</TD>
    <TD align="left">
    a notice of change relating to a change which has occurred in
    the information contained in the Offer or the Circular, each as
    amended from time to time, which change is one that would
    reasonably be expected to affect the decision of a Shareholder
    to accept or reject the Offer (other than a change that is not
    within the control of the Offeror) in the event that such change
    occurs before the Expiry Time or after the Expiry Time but
    before the expiry of all rights of withdrawal in respect of the
    Offer; or
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (ii)&#160;
</TD>
    <TD align="left">
    a notice of variation concerning a variation in the terms of the
    Offer (other than a variation consisting solely of an increase
    in the consideration offered for the Shares pursuant to the
    Offer where the time for deposit is not extended for a period
    greater than 10&#160;days or a variation consisting solely of a
    waiver of a condition of the Offer), is mailed, delivered or
    otherwise properly communicated, but only if such deposited
    Shares have not been taken up by the Offeror at the time of the
    notice and subject to abridgement of that period pursuant to
    such order or orders as may be granted by Canadian courts or
    securities regulatory authorities; or
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="5%"></TD>
    <TD width="91%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (c)&#160;
</TD>
    <TD align="left">
    at any time after three business days from the date the Offeror
    takes up the Shares if such Shares have not been paid for by the
    Offeror.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    If the Offeror waives any terms or conditions of the Offer and
    extends the Offer in circumstances in which the rights of
    withdrawal set forth in Section&#160;6(b) above are applicable,
    the Offer shall be extended without the Offeror first taking up
    the Shares which are subject to the rights of withdrawal.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Withdrawals of Shares deposited to the Offer must be effected by
    notice of withdrawal made by or on behalf of the depositing
    Shareholder and must be received by the Depositary at the place
    of deposit of the applicable Shares within the time limits
    indicated above. Notice of withdrawal must (a)&#160;be made by a
    method, including facsimile transmission, that provides the
    Depositary with a written or printed copy, and (b)&#160;specify
    such Person&#146;s name, the number of Shares to be withdrawn
    and the name of the registered holder. The relevant Shareholder
    will have the right to obtain physical possession of the
    certificates representing the Shares so withdrawn if the notice
    of withdrawal received by the Depositary also meets the
    following requirements (i)&#160;it must be signed by or on
    behalf of the Person who signed the Letter of Acceptance and
    Transmittal (if applicable) accompanying (or Notice of
    Guaranteed Delivery in respect of) the Shares which are to be
    withdrawn and (ii)&#160;it must specify the certificate number
    shown on each certificate representing the Shares to be
    withdrawn. Any signature in a notice of withdrawal must be
    guaranteed by an Eligible Institution in the same manner as in a
    Letter of Acceptance and Transmittal (as described in the
    instructions set out therein), except in the case of Shares
    deposited for the account of an Eligible Institution.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    If securities have been deposited pursuant to the procedures for
    book-entry transfer set forth in Section&#160;3 of the Offer,
    &#147;Manner of Acceptance&#160;&#151; Procedure for Book-Entry
    Transfer&#148;, such notice of withdrawal must also specify the
    name and number of the account at CDS or DTC, as applicable, to
    be credited with the withdrawn Shares, must be signed by or on
    behalf of the Person who signed (or was deemed to have signed)
    the Letter of Acceptance and Transmittal accompanying (or Notice
    of Guaranteed Delivery in respect of) the Shares that are to be
    withdrawn, if any, and must otherwise comply with the procedures
    of CDS and DTC, as applicable. The withdrawal will take effect
    upon receipt by the Depositary of the properly completed notice
    of withdrawal. None of the Offeror, the Depositary or the Dealer
    Managers or
</DIV>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    16
</DIV><!-- END LOGICAL PAGE -->
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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    any member of any soliciting dealer group formed by the Dealer
    Managers or any other Person will be under any duty to give
    notice of any defect or irregularity in any notice of withdrawal
    or shall incur any liability for failure to give such notice.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Withdrawals may not be rescinded and any Shares withdrawn will
    thereafter be deemed not validly deposited for purposes of the
    Offer. However, withdrawn Shares may be re-deposited at any time
    at or prior to the Expiry Time by again following one of the
    procedures described in Section&#160;3 of the Offer,
    &#147;Manner of Acceptance&#148;.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    In addition to the foregoing rights of withdrawal, holders of
    Shares in certain provinces of Canada are entitled to statutory
    rights of rescission or to damages, or both, in certain
    circumstances. See Section&#160;24 of the Circular,
    &#147;Offerees&#146; Statutory Rights&#148;.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    All questions as to the validity (including timely receipt) and
    form of notices of withdrawal will be determined by the Offeror
    in its sole discretion, and such determination will be final and
    binding.
</DIV>


<!-- link1 "7.TAKE UP AND PAYMENT FOR DEPOSITED SHARES" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">7.&#160;</FONT></B>
</TD>
    <TD>
    <A name='132'></A><B><FONT style="font-family: 'Times New Roman', Times">TAKE
    UP AND PAYMENT FOR DEPOSITED SHARES</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Upon the terms and subject to the conditions of the Offer
    (including but not limited to the conditions specified in
    Section&#160;4 of the Offer, &#147;Conditions of the
    Offer&#148;), the Offeror will take up and pay for Shares
    validly deposited under the Offer and not withdrawn pursuant to
    Section&#160;6 of the Offer, &#147;Withdrawal of Deposited
    Shares&#148;, as soon as practicable, but in any event not later
    than three business days after the Expiry Date. Any Shares
    deposited under the Offer after the first date on which Shares
    have been taken up by the Offeror will be taken up and paid for
    within 10&#160;days of such deposit.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Subject to applicable Law, the Offeror expressly reserves the
    right in its sole discretion to delay or otherwise refrain from
    taking up and paying for any Shares or to terminate the Offer
    and not take up or pay for any Shares if any condition specified
    in Section&#160;4 of the Offer, &#147;Conditions of the
    Offer&#148;, is not satisfied or waived by the Offeror, by
    giving written notice thereof, or other communication confirmed
    in writing, to the Depositary at its principal office in
    Toronto. The Offeror also expressly reserves the right, in its
    sole discretion and notwithstanding any other condition of the
    Offer, to delay taking up and paying for Shares in order to
    comply, in whole or in part, with any applicable Laws. The
    Offeror will not, however, take up and pay for any Shares
    deposited under the Offer unless it simultaneously takes up and
    pays for all Shares then validly deposited under the Offer and
    not withdrawn.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The Offeror will be deemed to have taken up Shares validly
    deposited under the Offer and not withdrawn as, if and when the
    Offeror gives written notice or other communication confirmed in
    writing to the Depositary at its principal office in Toronto to
    that effect.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The Offeror will pay for Shares validly deposited under the
    Offer and not withdrawn by providing the Depositary with
    sufficient funds (by bank transfer or other means satisfactory
    to the Depositary) for transmittal to depositing Shareholders.
    Under no circumstances will interest accrue or be paid by the
    Offeror or the Depositary to Persons depositing Shares on the
    purchase price of Shares purchased by the Offeror, regardless of
    any delay in making such payment. The Depositary will act as the
    agent of Persons who have deposited Shares in acceptance of the
    Offer for the purposes of receiving payment from the Offeror and
    transmitting payment to such Persons, and receipt of payment by
    the Depositary shall be deemed to constitute receipt thereof by
    Persons depositing Shares.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Settlement will be made by the Depositary issuing or causing to
    be issued a cheque (except for payments in excess of
    $25&#160;million, which will be made by wire transfer) payable
    in Canadian funds in the amount to which the Person depositing
    Shares is entitled. Unless otherwise directed in the Letter of
    Acceptance and Transmittal, the cheque will be issued in the
    name of the registered holder of deposited Shares. Unless the
    Person depositing Shares instructs the Depositary to hold the
    cheque for pick-up by checking the appropriate box in the Letter
    of Acceptance and Transmittal, cheques will be forwarded by
    first class mail, postage prepaid, to such Person at the address
    specified in the Letter of Acceptance and Transmittal. If no
    address is specified, a cheque payable in respect of registered
    Shares will be forwarded to the address of the holder as shown
    on the share register maintained by or on behalf of Emergis.
    Cheques mailed in accordance with the paragraph will be deemed
    to have been delivered at the time of mailing.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Depositing Shareholders will not be obligated to pay any
    brokerage fee or similar fee or commission if they accept the
    Offer by using the services of the Dealer Managers or by
    depositing their Shares directly with the Depositary.
</DIV>


<!-- link1 "8.RETURN OF DEPOSITED SHARES" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">8.&#160;</FONT></B>
</TD>
    <TD>
    <A name='133'></A><B><FONT style="font-family: 'Times New Roman', Times">RETURN
    OF DEPOSITED SHARES</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    If any deposited Shares are not taken up and paid for pursuant
    to the terms and conditions of the Offer for any reason or if
    certificates are submitted for more Shares than are deposited,
    certificates for Shares that are not purchased will be
</DIV>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    17
</DIV><!-- END LOGICAL PAGE -->
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<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    returned at the Offeror&#146;s expense as soon as practicable
    after the Expiry Time or withdrawal and early termination of the
    Offer, as the case may be, by either (a)&#160;sending
    certificates representing Shares not purchased by first class
    mail in the name of and to the address specified by the
    Shareholder in the Letter of Acceptance and Transmittal or, if
    such name or address is not so specified, in such name and to
    such address as shown on the share register maintained by or on
    behalf of Emergis; or (b)&#160;in the case of Shares deposited
    by book-entry transfer into the Depositary&#146;s account at CDS
    or DTC pursuant to the procedures set forth in Section&#160;3 of
    the Offer, &#147;Manner of Acceptance&#160;&#151; Procedure for
    Book-Entry Transfer&#148;, such Shares will be credited to the
    depositing holder&#146;s account maintained with CDS or DTC, as
    applicable.
</DIV>


<!-- link1 "9.MAIL SERVICE INTERRUPTION" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">9.&#160;</FONT></B>
</TD>
    <TD>
    <A name='134'></A><B><FONT style="font-family: 'Times New Roman', Times">MAIL
    SERVICE INTERRUPTION</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Notwithstanding the provisions of the Offer, the Circular, the
    Letter of Acceptance and Transmittal or the Notice of Guaranteed
    Delivery, cheques, share certificates and any other relevant
    documents will not be mailed if the Offeror determines that
    delivery thereof by mail may be delayed. Persons entitled to
    cheques, share certificates and any other relevant documents
    which are not mailed for the foregoing reason may take delivery
    thereof at the office of the Depositary to which the deposited
    certificates for Shares were delivered until such time as the
    Offeror has determined that delivery by mail will no longer be
    delayed. The Offeror will provide notice of any determination
    not to mail under this Section&#160;9 as soon as reasonably
    practicable after the making of such determination and in
    accordance with Section&#160;11 of the Offer, &#147;Notices and
    Delivery&#148;. Notwithstanding Section&#160;7 of the Offer,
    &#147;Take Up and Payment for Deposited Shares&#148;, cheques,
    certificates or other relevant documents not mailed for the
    foregoing reason will be conclusively deemed to have been mailed
    on the first day upon which they are available for delivery to
    the depositing Shareholder at the appropriate office of the
    Depositary.
</DIV>


<!-- link1 "10.DIVIDENDS AND DISTRIBUTIONS; LIENS" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">10.&#160;</FONT></B>
</TD>
    <TD>
    <A name='135'></A><B><FONT style="font-family: 'Times New Roman', Times">DIVIDENDS
    AND DISTRIBUTIONS; LIENS</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Except in connection with issuances of Shares described in the
    Emergis Disclosure Letter and without limiting the
    Offeror&#146;s rights under the Support Agreement, if, on or
    after the date of the Support Agreement, Emergis should
    (a)&#160;divide, combine, reclassify, consolidate, convert or
    otherwise change any of the Shares or its capitalization; or
    (b)&#160;issue, grant or sell any Shares, Options or other
    securities, calls, conversion privileges or rights of any kind
    to acquire any Shares or other securities (other than pursuant
    to the exercise of existing Options); or (c)&#160;pay or declare
    any dividends or distributions; or (d)&#160;disclose that it has
    taken or intends to take any such action, then the Offeror may,
    acting reasonably and without prejudice to any of its rights in
    this Agreement, make such adjustments as it deems appropriate to
    the Offered Consideration or other terms of the Offer (including
    the type of securities offered to be purchased and the
    consideration payable therefor) to reflect such division,
    combination, reclassification, consolidation, conversion, other
    change, issuance, grant or sale.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Shares acquired pursuant to the Offer shall be transferred by
    the Shareholder and acquired by the Offeror free and clear of
    all liens, hypothecs, charges, encumbrances, claims and equities
    and together with all rights and benefits arising therefrom,
    including the right to any and all dividends, distributions,
    payments, securities, rights, property or other interests which
    may be declared, paid, accrued, issued, distributed, made or
    transferred on or after the date of the Offer on or in respect
    of the Shares.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    If, on or after the date hereof, Emergis should declare, make,
    pay, allot, reserve or issue any Distribution in respect of
    Shares accepted for purchase pursuant to the Offer which is
    payable or distributable to the Shareholders on a record date
    which is prior to the date of transfer of such Shares into the
    name of the Offeror or its nominees or transferees on the share
    register maintained by or on behalf of Emergis, then without
    prejudice to the Offeror&#146;s rights under Section&#160;4 of
    the Offer, &#147;Conditions of the Offer&#148;, in the case of
    any cash dividend, distribution or payment, the cash
    consideration payable per Share pursuant to the Offer will be
    reduced by the amount of any such dividend, distribution or
    payment, or in the case of any other Distribution, the whole of
    any such Distribution will, pursuant to the terms of the Offer
    and the Letter of Acceptance and Transmittal, be received and
    held by the depositing Shareholder for the account of and for
    the benefit of the Offeror and will be promptly remitted and
    transferred by the depositing Shareholder to the Depositary for
    the account of the Offeror, accompanied by appropriate
    documentation of transfer. Pending such remittance, the Offeror
    will be entitled to all rights and privileges as owner of any
    such Distribution and may withhold the entire purchase price
    payable by the Offeror pursuant to the Offer or deduct from the
    purchase price payable by the Offeror pursuant to the Offer the
    amount or value of the Distribution, as determined by the
    Offeror in its sole discretion. The declaration or payment of
    any such dividend or Distribution may have tax consequences not
    discussed in Section&#160;20 of the Circular, &#147;Certain
    Canadian Federal Income Tax Considerations&#148;.
</DIV>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    18
</DIV><!-- END LOGICAL PAGE -->
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<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->


<!-- link1 "11.NOTICES AND DELIVERY" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">11.&#160;</FONT></B>
</TD>
    <TD>
    <A name='136'></A><B><FONT style="font-family: 'Times New Roman', Times">NOTICES
    AND DELIVERY</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Without limiting any other lawful means of giving notice, any
    notice to be given by the Offeror to the Depositary pursuant to
    the Offer will be deemed to have been properly given to
    registered holders of Shares if it is in writing and is mailed
    by first class mail, postage prepaid, to registered Shareholders
    at their respective addresses as shown on the share register
    maintained by or on behalf of Emergis in respect of the Shares
    and will be deemed to have been received on the first business
    day following the date of mailing. For this purpose,
    &#147;business day&#148; means any day other than a Saturday,
    Sunday or statutory holiday in the jurisdiction to which the
    notice is mailed. These provisions apply notwithstanding any
    accidental omission to give notice to any one or more
    Shareholders and notwithstanding any interruption of mail
    services in Canada or in the United States following mailing.
    Except as otherwise required or permitted by Law, in the event
    of any interruption of or delay in mail service in Canada or the
    United States following mailing, the Offeror intends to make
    reasonable efforts to disseminate notice by other means, such as
    publication. Except as otherwise required or permitted by Law,
    if post offices in Canada are not open for the deposit of mail,
    any notice which the Offeror or the Depositary may give or cause
    to be given under the Offer will be deemed to have been properly
    given and to have been received by Shareholders if it is
    (a)&#160;given to the TSX for dissemination through its
    facilities; (b)&#160;published once in the National Edition of
    <I>The Globe and Mail</I> or <I>The National Post,</I> as well
    as in <I>La Presse;</I> or (c)&#160;disseminated by the Canada
    News Wire Service (in French and English).
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The Offer, the Circular, the Letter of Acceptance and
    Transmittal and the Notice of Guaranteed Delivery will be mailed
    to registered holders of Shares (and to registered holders of
    securities exercisable for or convertible into Shares) or made
    in such other manner as is permitted by applicable regulatory
    authorities and the Offeror will use its reasonable efforts to
    furnish such documents to brokers, banks and similar Persons
    whose names, or the names of whose nominees, appear on the
    security holder lists or, if applicable, who are listed as
    participants in a clearing agency&#146;s security position
    listing, for subsequent transmission to beneficial owners of
    Shares (and securities exercisable for or convertible into
    Shares) when such list or listing is received.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Whenever the Offer calls for documents to be delivered to the
    Depositary, such documents will not be considered delivered
    unless and until they have been physically received at one of
    the addresses listed for the Depositary in the Letter of
    Acceptance and Transmittal or Notice of Guaranteed Delivery, as
    applicable. Whenever the Offer calls for documents to be
    delivered to a particular office of the Depositary, such
    documents will not be considered delivered unless and until they
    have been physically received at that particular office at the
    address listed in the Letter of Acceptance and Transmittal or
    Notice of Guaranteed Delivery, as applicable.
</DIV>


<!-- link1 "12.MARKET PURCHASES" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

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    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">12.&#160;</FONT></B>
</TD>
    <TD>
    <A name='137'></A><B><FONT style="font-family: 'Times New Roman', Times">MARKET
    PURCHASES</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The Offeror reserves the right to and may acquire or cause an
    affiliate to purchase Shares through the facilities of the TSX
    at any time and from time to time prior to the Expiry Time
    subject to compliance with all applicable Laws. In no event will
    the Offeror make any such purchases of Shares through the
    facilities of the TSX until the third business day following the
    date of the Offer. If the Offeror purchases Shares through the
    facilities of the TSX while the Offer is outstanding, the Shares
    so purchased shall be counted in any determination as to whether
    the Minimum Condition has been fulfilled. The aggregate number
    of Shares so purchased by the Offeror through the facilities of
    the TSX after the date of the Offer and prior to the end of the
    Deposit Period will not exceed 5% of the outstanding Shares as
    of the date of the Offer, and the Offeror will issue and file a
    news release forthwith after the close of business of the TSX on
    each day on which such Shares have been purchased.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The Offeror and its affiliates reserve the right to make or
    enter into an arrangement, commitment or understanding prior to
    the Expiry Time to sell after the Expiry Time any Shares taken
    up and paid for under the Offer.
</DIV>


<!-- link1 "13.OTHER TERMS OF THE OFFER" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

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<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">13.&#160;</FONT></B>
</TD>
    <TD>
    <A name='138'></A><B><FONT style="font-family: 'Times New Roman', Times">OTHER
    TERMS OF THE OFFER</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The Offeror reserves the right to transfer to one or more of its
    affiliates the right to purchase all or any portion of the
    Shares deposited to the Offer, but any such transfer will not
    relieve the Offeror of its obligations under the Offer and will
    in no way prejudice the rights of Persons depositing Shares to
    receive payment for Shares validly deposited and accepted for
    payment pursuant to the Offer.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>No broker, dealer or other Person (including the Depositary,
    the Information Agent, the Dealer Managers or any member of any
    soliciting dealer group that may be formed by the Dealer
    Managers) has been authorized to give any information or to make
    any representation or warranty on behalf of the Offeror or any
    of its affiliates in connection with the Offer other than as
    contained in the Offer, and if any such information,
    representation or </B>
</DIV>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    19
</DIV><!-- END LOGICAL PAGE -->
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<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>warranty is given or made, it must not be relied upon as
    having been authorized. No broker, investment dealer or other
    Person shall be deemed to be the agent of the Offeror or any of
    its affiliates, the Depositary, the Information Agent, the
    Dealer Managers or any member of any soliciting dealer group
    that may be formed by the Dealer Managers for the purposes of
    the Offer.</B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The Offer and all contracts resulting from the acceptance of the
    Offer shall be governed by and construed in accordance with the
    Laws of the Province of Qu&#233;bec and the federal Laws of
    Canada applicable therein. Each party to any agreement resulting
    from the acceptance of the Offer unconditionally and irrevocably
    attorns to the exclusive jurisdiction of the courts of the
    Province of Qu&#233;bec.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The Offer is not being made to (nor will deposits of Shares be
    accepted from or on behalf of) holders of Shares residing in any
    jurisdiction in which the making of the Offer or the acceptance
    thereof would not be in compliance with the Laws of such
    jurisdiction. The Offeror may, in its sole discretion, take such
    action as it may deem necessary to make the Offer in any such
    jurisdiction and extend the Offer to holders of Shares in any
    such jurisdiction.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>The Offeror, in its sole discretion, shall be entitled to
    make a final and binding determination of all questions relating
    to the Offer, the Circular, the Letter of Acceptance and
    Transmittal, and the Notice of Guaranteed Delivery, the validity
    of any acceptance of the Offer and the validity of any
    withdrawal of Shares.</B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The provisions of the Circular, the Letter of Acceptance and
    Transmittal and the Notice of Guaranteed Delivery accompanying
    the Offer, including the instructions contained therein, form
    part of the terms and conditions of the Offer.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The Offer and the accompanying Circular together constitute the
    take-over bid circular required under Canadian provincial
    securities legislation with respect to the Offer. Shareholders
    are urged to refer to the accompanying Circular for additional
    information relating to the Offer.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    DATED: December&#160;11, 2007
</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>6886116 CANADA&#160;LTD.</B>
</DIV>

<DIV style="margin-top: 48pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    (Signed) <I>&#147;Robert G. McFarlane&#148;</I>
</DIV>

<DIV align="left" style="margin-left: 49%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Chief Executive Officer and Chief Financial Officer
</DIV>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    20
</DIV><!-- END LOGICAL PAGE -->
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<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->


<!-- link1 "CIRCULAR" -->


<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <A name='139'></A><B><FONT style="font-family: 'Times New Roman', Times">CIRCULAR</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <I>The following information in this Circular is provided in
    connection with the Offer made by the Offeror to purchase all of
    the Shares, including Shares issuable upon the exercise or
    surrender of any Options, SRs or rights under the Share Purchase
    Plan. The terms, conditions and provisions of the Offer
    Documents are incorporated into and form part of this Circular
    and collectively constitute the take-over bid circular of the
    Offeror. Shareholders should refer to the Offer for details of
    its terms and conditions, including details as to payment and
    withdrawal rights. Defined terms used in the Offer are used in
    this Circular with the same meaning unless the context otherwise
    requires.</I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B><I>The information concerning Emergis contained in the Offer
    Documents has been taken from or based upon publicly-available
    documents and records on file with Canadian securities
    regulatory authorities and other public sources, and has not
    been independently verified by the Offeror or TELUS. Although
    neither the Offeror nor TELUS has any knowledge that would
    indicate that any statements contained herein relating to
    Emergis taken from or based upon such documents and records are
    untrue or incomplete, neither the Offeror, TELUS nor any of
    their respective officers or directors assumes any
    responsibility for the accuracy or completeness of the
    information taken from or based upon such documents and records,
    or for any failure by Emergis to disclose events which may have
    occurred or may affect the significance or accuracy of any such
    information but which are unknown to the Offeror or TELUS.
    Pursuant to provisions of securities Laws, the directors of
    Emergis must send a circular to all Shareholders in connection
    with the Offer, which circular, together with other information,
    must disclose any material changes in the affairs of Emergis
    subsequent to the date of the most recent published financial
    statements of Emergis.</I></B>
</DIV>


<!-- link1 "1.THE OFFEROR AND TELUS" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

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</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">1.&#160;</FONT></B>
</TD>
    <TD>
    <A name='140'></A><B><FONT style="font-family: 'Times New Roman', Times">THE
    OFFEROR AND TELUS</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The Offeror was incorporated under the CBCA on December&#160;7,
    2007 and is an indirect
    <FONT style="white-space: nowrap">wholly-owned</FONT>
    subsidiary of TELUS. The registered office of the Offeror is
    1000&#160;de La Gaucheti&#232;re Street&#160;West,
    Suite&#160;2100, Montr&#233;al, Qu&#233;bec. The Offeror was
    formed to make the Offer and has not carried on any business
    other than in respect of the Offer.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    TELUS was incorporated under the <I>Company Act</I> (British
    Columbia) on October&#160;26, 1998 under the name BCT.TELUS
    Communications Inc. (&#147;BCT&#148;). On January&#160;31, 1999,
    BCT acquired all of the shares of BC TELECOM Inc. and the former
    Alberta-based TELUS Corporation pursuant to a court-approved
    plan of arrangement under the CBCA<I>.</I> On May&#160;3, 2000,
    BCT changed its name to TELUS Corporation and in February 2005,
    TELUS transitioned under the <I>Business Corporations Act</I>
    (British Columbia), successor to the <I>Company Act</I> (British
    Columbia). TELUS maintains its registered office at
    Floor&#160;21, 3777&#160;Kingsway, Burnaby, British Columbia and
    its executive office at Floor 8, 555&#160;Robson, Vancouver,
    British Columbia.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    TELUS is a leading national telecommunications company in Canada
    with $9.0&#160;billion of annual revenue and 11.0&#160;million
    customer connections including 5.4&#160;million wireless
    subscribers, 4.4&#160;million wireline network access lines and
    1.2&#160;million Internet subscribers. TELUS provides a wide
    range of communications products and services including data,
    Internet protocol (IP), voice, entertainment and video. The
    TELUS common shares are listed for trading on the TSX under the
    symbol &#147;T&#148;. TELUS non-voting shares are also listed on
    the TSX as well as on the NYSE under the symbols &#147;T.A&#148;
    and &#147;TU&#148;, respectively.
</DIV>


<!-- link1 "2.EMERGIS" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

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<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">2.&#160;</FONT></B>
</TD>
    <TD>
    <A name='141'></A><B><FONT style="font-family: 'Times New Roman', Times">EMERGIS</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Emergis was incorporated under the CBCA on December&#160;11,
    1986. Emergis&#146; articles have since been amended several
    times to effect changes to its capital and corporate name and
    other provisions. Emergis&#146; head office and registered
    office is located at 1000 de Serigny, Longueuil, Quebec.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Emergis is an IT&#160;leader in Canada that focuses on the
    health and financial services sectors. Emergis develops and
    manages solutions that automate transactions and the secure
    exchange of information to increase the process efficiency and
    quality of service of its customers. Emergis has expertise in
    electronic health-related claims processing, health record
    systems, pharmacy management solutions, cash management and loan
    document processing and registration. In Canada, Emergis
    delivers solutions to the major insurance companies, top
    financial institutions, government agencies, hospitals, large
    corporations, real estate lawyers and notaries, and pharmacies.
    Its electronic health record solutions are also delivered in the
    United States and Australia. The Shares are listed and posted
    for trading on the TSX under the symbol &#147;EME&#148;.
</DIV>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    21
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->


<!-- link1 "3.AUTHORIZED AND OUTSTANDING CAPITAL" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

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    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">3.&#160;</FONT></B>
</TD>
    <TD>
    <A name='142'></A><B><FONT style="font-family: 'Times New Roman', Times">AUTHORIZED
    AND OUTSTANDING CAPITAL</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Emergis has represented to the Offeror that the authorized share
    capital of Emergis consists of an unlimited number of Shares and
    an unlimited number of preferred shares. The Offeror understands
    that, as at December&#160;10, 2007, 90,102,601&#160;Shares and
    no preferred shares were issued and outstanding.  As at
    December&#160;5, 2007, Emergis had granted Options providing for
    the issuance of an aggregate of 2,365,487&#160;Shares upon the
    exercise thereof and had granted SRs providing for the issuance
    of an aggregate of 521,671&#160;Shares. Emergis has also
    represented to the Offeror that, except as described in the
    Emergis Disclosure Letter, as at November 28, 2007 there were no
    other options, warrants, conversion privileges or other rights,
    agreements, arrangements or commitments obligating Emergis to
    issue or sell any shares of the capital of Emergis or securities
    or obligations of any kind convertible into or exchangeable for
    any shares of the capital of Emergis.
</DIV>


<!-- link1 "4.BACKGROUND TO THE OFFER" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

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<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">4.&#160;</FONT></B>
</TD>
    <TD>
    <A name='143'></A><B><FONT style="font-family: 'Times New Roman', Times">BACKGROUND
    TO THE OFFER</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    In September 2006, TELUS and Emergis began preliminary
    discussions on forming a strategic relationship. To advance
    discussions and the exchange of confidential information, the
    parties entered into the Confidentiality Agreement on November
    8, 2006.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    In December 2006, TELUS executives met with Emergis executives
    to discuss mutual interests and capabilities. At that meeting,
    Emergis proposed a potential transfer of assets by TELUS in
    consideration for an equity interest in Emergis, which proposal
    was declined by TELUS. Emergis executives advised that they
    required further guidance from the Board of Directors regarding
    any potential transaction.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    In January 2007, the parties had further discussions with
    respect to an acquisition by TELUS or other form of business
    arrangement.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    During the month of March 2007, several teleconference meetings
    were held between TELUS and Emergis executives. In anticipation
    of TELUS submitting a proposal, on March&#160;23, 2007, the
    parties amended the terms of the Confidentiality Agreement and
    agreed to certain standstill and employee non-solicitation
    provisions. At that time, TELUS was provided with limited
    information regarding Emergis and its business.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    On April&#160;2, 2007, TELUS submitted a
    <FONT style="white-space: nowrap">non-binding</FONT>
    expression of interest to purchase Emergis, which was considered
    unacceptable by the Emergis Board of Directors.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Further discussions ensued between the parties, and on
    April&#160;10, 2007, TELUS was given permission to conduct due
    diligence on a non-exclusive basis for the purpose of confirming
    TELUS&#146; continued interest in pursuing a potential
    acquisition and determining whether TELUS would be prepared to
    increase the indicative price, which had been orally
    communicated to be at least $8.00 per Share.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    In May 2007, TELUS conducted preliminary due diligence and
    submitted a revised non-binding proposal with an indicative
    price of $8.00 per Share, conditional upon the completion of
    several outstanding due diligence matters, the parties entering
    into an exclusivity agreement, executing definitive agreements,
    including a support agreement and
    <FONT style="white-space: nowrap">lock-up</FONT>
    agreements with key Shareholders, and a commitment from key
    members of management to remain with Emergis following the
    acquisition. Shortly thereafter, TELUS&#146; indicative offer
    was rejected by the special committee of Emergis and discussions
    were discontinued.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    On October 18, 2007, TELUS submitted an amended
    <FONT style="white-space: nowrap">non-binding</FONT>
    proposal of $8.15 per Share together with clear parameters and a
    timetable. The revised price was an increase from the previous
    indicative price to reflect the estimated accretive value of the
    Unikoan and Informatique D.L.D. acquisitions that Emergis had
    announced in the summer of 2007. In response, Emergis indicated
    that TELUS had laid out a framework and basis upon which the
    parties could work toward reaching an agreement, but that a
    higher indicative price would be required.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    On October 26, 2007, TELUS was asked to increase its indicative
    price. In response, TELUS representatives provided oral
    confirmation of its amended indicative price of $8.25 per Share.
    In addition, TELUS also requested an exclusivity period to
    negotiate definitive agreements.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    TELUS entered into the Exclusivity Agreement with Emergis on
    October&#160;31, 2007 granting TELUS the exclusive right to
    negotiate definitive agreements with Emergis until
    December&#160;5, 2007. In addition, TELUS was provided access to
    certain confidential information regarding Emergis so that TELUS
    could perform a confirmatory due diligence review.
</DIV>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    22
</DIV><!-- END LOGICAL PAGE -->
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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    TELUS completed its confirmatory due diligence in November 2007
    and the parties held concurrent discussions on the definitive
    agreements. At the same time, TELUS was granted access to the
    Emergis executive team in order to propose conditional terms of
    employment.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Negotiations continued until November&#160;28, 2007, at which
    time the parties finalized the Support Agreement, the Lock-Up
    Agreements, the Employment Agreements and the Restrictive
    Covenant Agreements, conditional in each case on approval by
    their respective boards of directors.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    TELUS and Emergis received board approval after the close of
    markets on November&#160;28, 2007, at which time the Support
    Agreement and the
    <FONT style="white-space: nowrap">Lock-Up</FONT>
    Agreements were executed. On November&#160;29, 2007, a joint
    press release was issued prior to market opening confirming that
    the Offeror would make an offer to purchase all of the Shares at
    a price of $8.25 per Share.
</DIV>


<!-- link1 "5.STOCK OPTION PLANS AND OTHER INCENTIVE PLANS" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

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    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">5.&#160;</FONT></B>
</TD>
    <TD>
    <A name='144'></A><B><FONT style="font-family: 'Times New Roman', Times">STOCK
    OPTION PLANS AND OTHER INCENTIVE PLANS</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>The Offer is made only for the Shares and is not made for any
    Options, SRs, rights under the Share Purchase Plan or other
    rights (other than the Rights), if any, to purchase or to
    receive Shares.</B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">Stock
    Option Plans</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Holders of Options who wish to accept the Offer must exercise
    their Options in order to obtain certificates representing
    Shares and then deposit those Shares under the Offer. Under the
    Support Agreement, Emergis has confirmed that, subject to the
    receipt of all Appropriate Regulatory Approvals, Emergis will
    make such amendments to the Stock Option Plans, waive such
    conditions under the Stock Option Plans and take all such other
    steps as may be necessary or desirable to allow all Persons
    holding Options pursuant to the Stock Option Plans (a)&#160;to
    exercise their Options on an accelerated vesting basis solely
    for the purpose of tendering to the Offer all Shares issued in
    connection with such exercise of Options, (b)&#160;to effect a
    cashless exercise of their Options for the purpose of tendering
    to the Offer all Shares issued in connection with such cashless
    exercise; or (c)&#160;to surrender their Options in exchange for
    the payment by Emergis of their
    <FONT style="white-space: nowrap">in-the-money</FONT>
    value. Emergis has also agreed to cause all vested Options that
    have not been exercised on or prior to the Expiry Time to be
    cancelled and forfeited without any compensation to the holders
    thereof. Emergis has agreed to terminate the Stock Option Plans,
    conditional upon the completion of the transactions contemplated
    by the Offer.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">SR Plan
    and Share Purchase Plan</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Holders of SRs and participants in the Share Purchase Plan who
    wish to accept the Offer must exercise their rights under the SR
    Plan and Share Purchase Plan, as the case may be, in order to
    obtain certificates representing Shares and then deposit, or
    cause the trustee under the SR Plan or the Share Purchase Plan
    to deposit, those Shares under the Offer. Under the Support
    Agreement, Emergis has agreed that, subject to the receipt of
    all Appropriate Regulatory Approvals, Emergis will make such
    elections and take all such steps as may be necessary or
    desirable pursuant to the SR Plan and Share Purchase Plan to
    allow each participant under such plans to instruct the trustee
    under the SR Plan or Share Purchase Plan, as the case may be, to
    tender to the Offer, on behalf of such participant, the number
    of Shares (rounded down to the next whole number) to which such
    participant is entitled pursuant to the SR Plan or Share
    Purchase Plan (whether currently vested or not), provided that
    any entitlement of a participant to fractional Shares shall be
    satisfied by way of cash payment, on the basis of the Offered
    Consideration conditional upon the Offeror agreeing to take up
    the Shares deposited pursuant to the Offer. Emergis has also
    agreed to terminate the SR Plan and Share Purchase Plan,
    conditional upon the completion of the transactions contemplated
    by the Offer.
</DIV>


<!-- link1 "6. AGREEMENTS RELATED TO THE OFFER" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

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    <TD width="2%"></TD>
    <TD width="98%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">6.&#160;</FONT></B>
</TD>
    <TD>
    <A name='145'></A><B><FONT style="font-family: 'Times New Roman', Times">AGREEMENTS
    RELATED TO THE OFFER</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">Confidentiality
    Agreement</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    On November&#160;8, 2006, TELUS and Emergis executed a
    confidentiality agreement (the&#160;&#147;<B>Confidentiality
    Agreement</B>&#148;). The Confidentiality Agreement contains
    customary provisions including provisions whereby each of TELUS
    and Emergis agreed to keep confidential for a period of two
    years from the date of the Confidentiality Agreement any
    confidential information received from the other. The
    Confidentiality Agreement was amended on March&#160;23, 2007 to
    include, among other things, covenants relating to the
    non-solicitation of employees, which covenants will terminate
    upon the first anniversary of the amended Confidentiality
    Agreement, and certain standstill provisions that will terminate
    upon the completion of the Offer and from which the Offer is
    exempt. TELUS and Emergis also agreed to keep confidential for a
    period of two years from the date of the amended Confidentiality
    Agreement any confidential information received from the other.
</DIV>

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    <BR>
    23
</DIV><!-- END LOGICAL PAGE -->
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<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">Exclusivity
    Agreement</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    On October&#160;31, 2007, TELUS and Emergis executed an
    exclusivity agreement (the &#147;<B>Exclusivity
    Agreement</B>&#148;). Pursuant to the Exclusivity Agreement,
    Emergis agreed for the period ending December&#160;5, 2007 not
    to, and to cause its Subsidiaries and its and their respective
    directors, officers, employees, representatives, agents and
    advisors not to solicit, assist, initiate or knowingly encourage
    any inquiries, proposals, offers or expressions of interest
    regarding any actual or potential proposal made by a third party
    which relates to (a)&#160;any take-over bid, merger,
    amalgamation, plan of arrangement, business combination,
    consolidation, recapitalization, liquidation or winding-up in
    respect of Emergis or any Subsidiary of Emergis; (b)&#160;any
    sale, lease, licence (other than licences in the ordinary course
    of business), mortgage, hypothecation, pledge, transfer or other
    disposition of all or a material portion of the assets of
    Emergis and its Subsidiaries taken as a whole, whether in a
    single transaction or series of linked transactions;
    (c)&#160;any sale or acquisition of 20% or more of Emergis&#146;
    shares of any class or rights or interests therein or thereto in
    a single transaction or series of linked transactions; or
    (d)&#160;any similar business combination or transaction, of or
    involving Emergis and one or more of its Subsidiaries, excluding
    the sale or other disposition of a material part of
    Emergis&#146; finance division.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times"><FONT style="white-space: nowrap">Lock-Up</FONT>
    Agreements</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    On November&#160;28, 2007, TELUS entered into
    <FONT style="white-space: nowrap">Lock-Up</FONT>
    Agreements with the Supporting Shareholders. The Supporting
    Shareholders are the direct or beneficial owners of
    approximately 20,427,674&#160;Shares in the aggregate, or
    approximately 22% of the issued and outstanding Shares on a
    fully-diluted basis. The Supporting Shareholders agreed to
    accept the Offer and to validly tender the Subject Shares to the
    Offer on the terms and conditions set out in the
    <FONT style="white-space: nowrap">Lock-Up</FONT>
    Agreements.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The <FONT style="white-space: nowrap">Lock-Up</FONT>
    Agreements may be terminated by the Supporting Shareholders if
    the Support Agreement is terminated in accordance with its
    terms. In addition, the
    <FONT style="white-space: nowrap">Lock-Up</FONT>
    Agreements entered into between TELUS and each of Crescendo
    Partners&#160;II&#160;L.P. Series&#160;M and Eric Rosenfeld, and
    Libermont Inc. (in this paragraph,
    a&#160;&#147;<B>Seller</B>&#148;) may be terminated upon written
    notice: (a)&#160;at any time prior to the Effective Time by
    mutual consent of TELUS and the Seller; (b)&#160;by either party
    if the Subject Shares have not been taken up and paid for by the
    Offeror by a date that is 90&#160;days after the Offer is
    commenced; or (c)&#160;by the Seller if the Offeror is in
    material default of any covenant or obligation under such
    <FONT style="white-space: nowrap">Lock-Up</FONT>
    Agreements or if any representation or warranty of the Offeror
    under such
    <FONT style="white-space: nowrap">Lock-Up</FONT>
    Agreement shall have been at the date of such
    <FONT style="white-space: nowrap">Lock-Up</FONT>
    Agreements, or subsequently becomes, untrue or incorrect in any
    material respect, provided that Crescendo Partners&#160;II L.P.
    Series&#160;M and Eric Rosenfeld or Libermont Inc., a
    corporation controlled by Jean&#160;C.&#160;Monty, as the case
    may be, has notified the Offeror in writing of the default and
    the same has not been cured by the Offeror within 10&#160;days
    of the date such notice was received by the Offeror. Upon
    termination of any such
    <FONT style="white-space: nowrap">Lock-Up</FONT>
    Agreement, the Offeror shall no longer be required to make or
    pursue the Offer and, if the Offer has been made, the Seller
    shall be entitled to withdraw the subject shares deposited under
    the&#160;Offer.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">Support
    Agreement</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    On November&#160;28, 2007, Emergis entered into the Support
    Agreement with TELUS. The Support Agreement sets forth the terms
    and conditions upon which the Offer is to be made by TELUS,
    either directly or indirectly through a
    <FONT style="white-space: nowrap">wholly-owned</FONT>
    subsidiary. TELUS has assigned all of its rights and obligations
    under the Support Agreement to the Offeror, but remains jointly
    and severally liable with the Offeror for the Offeror&#146;s
    obligations thereunder. The following is a summary of the
    principal terms of the Support Agreement. This summary is
    qualified in its entirety by the full text of the Support
    Agreement filed by Emergis with the Canadian securities
    regulatory authorities, which is available on SEDAR at
    <U>www.sedar.com</U>.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <I>The Offer:&#160;&#160;</I>The Offeror has agreed to make, by
    way of a take-over bid, the Offer to purchase all of the Shares,
    including Shares issuable upon the exercise or surrender of any
    Options, on the terms and conditions set forth in the Support
    Agreement, as fully described in the Offer. The only conditions
    to which the Offer is subject are those described in
    Section&#160;4 of the Offer, &#147;Conditions of the Offer&#148;.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <I>Support for the Offer:&#160;&#160;</I>Emergis has agreed to
    support the Offer on the terms set forth in the Support
    Agreement. Emergis has represented to the Offeror in the Support
    Agreement that:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="3%"></TD>
    <TD width="93%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    The Board of Directors (A) after consultation with its legal and
    financial advisors and upon consideration of the fairness
    opinions, unanimously (excluding any directors required to
    abstain from voting on such resolution) determined that the
    Offer is fair to all Shareholders; and (B) unanimously
    (excluding any directors required to
</TD>
</TR>

</TABLE>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    24
</DIV><!-- END LOGICAL PAGE -->
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<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="3%"></TD>
    <TD width="93%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>
</TD>
    <TD align="left">
    abstain from voting on such resolution) approved the entering
    into the Support Agreement and the making of a recommendation
    that all Shareholders accept the Offer;
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="3%"></TD>
    <TD width="93%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    Desjardins Securities Inc. and Genuity Capital Markets G.P. have
    delivered the Fairness Opinions to the Board of Directors to the
    effect that the Offered Consideration is fair, from a financial
    point of view to all Shareholders; and
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    &#149;&#160;
</TD>
    <TD align="left">
    to its knowledge, the Board of Directors is not aware of any
    director or senior officer of Emergis who does not intend to
    tender his or her Shares, including the Shares issuable on the
    exercise of all Options held by him or her, to the Offer.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <I>Modification or Waiver of Terms of
    Offer:&#160;&#160;</I>Under the Support Agreement, the Offeror
    is not entitled to modify or amend any conditions of the Offer
    (including waiver of the Minimum Condition) or add any
    conditions to the Offer without having obtained the prior
    written consent of Emergis (it being understood that any
    extension of the Offer does not constitute an amendment,
    modification or addition of conditions of the Offer). See
    Section&#160;4 of the Offer, &#147;Conditions of the
    Offer&#148;. The conditions of the offer (except for the Minimum
    Condition) shall be conclusively deemed to have been satisfied
    or waived upon the taking up by the Offeror of any Shares
    pursuant to the Offer.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <I>Resignation and Designation of
    Directors:&#160;&#160;</I>Emergis has agreed that, promptly upon
    the take-up and payment by the Offeror pursuant to the Offer of
    that number of Shares that constitutes at least
    66<FONT style="vertical-align: top; font-size: 70&#37;">2</FONT>/<FONT style="font-size: 70&#37;">3</FONT>%
    of the issued and outstanding Shares on a fully-diluted basis,
    and from time to time thereafter, the Offeror shall be entitled
    to designate directors of the Board of Directors, and any
    committees thereof, and Emergis shall not frustrate the
    Offeror&#146;s attempts to do so, and shall use commercially
    reasonable efforts to co-operate with the Offeror, subject to
    applicable Laws, to obtain the resignation of any then incumbent
    directors effective on the date specified by the Offeror and use
    commercially reasonable efforts to facilitate the Offeror&#146;s
    designees to be elected or appointed to the Board of Directors.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <I>Representations and Warranties of
    Emergis:&#160;&#160;</I>Emergis has made certain customary
    representations and warranties in the Support Agreement in
    respect of the following matters, among others
    (a)&#160;organization, standing and corporate power;
    (b)&#160;authority relative to the Support Agreement and absence
    of conflict; (c)&#160;consents and approvals;
    (d)&#160;subsidiaries; (e)&#160;support of the Offer;
    (f)&#160;Shareholder Rights Plan; (g)&#160;capital structure;
    (h)&#160;disclosure record; (i)&#160;Canadian securities
    legislation; (j)&#160;financial statements; (k)&#160;disclosure
    controls and procedures and internal control over financial
    reporting; (l)&#160;absence of certain changes or events and no
    undisclosed material liabilities; (m)&#160;indebtedness;
    (n)&#160;interest in assets and properties; (o)&#160;real
    property; (p)&#160;environmental matters; (q)&#160;leased
    properties; (r)&#160;employment matters; (s)&#160;intellectual
    property rights; (t)&#160;taxes; (u)&#160;books and records;
    (v)&#160;insurance; (w)&#160;pension and employee benefits;
    (x)&#160;restrictions on business activities; (y)&#160;material
    contracts; (z)&#160;bank accounts; (aa) fees; (bb) litigation;
    (cc)&#160;compliance with applicable Laws; and
    (dd)&#160;opinions of financial advisors.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <I>Representations and Warranties of the
    Offeror:&#160;&#160;</I>The Offeror has made certain customary
    representations and warranties in the Support Agreement in
    respect of the following matters, among others
    (a)&#160;organization, standing and corporate power;
    (b)&#160;authority of the Offeror relative to the Support
    Agreement and no conflict; (c)&#160;consents and approvals;
    (d)&#160;litigation; (e)&#160;financial resources to satisfy
    purchase price under the Offer; and (f)&#160;the
    <FONT style="white-space: nowrap">Lock-Up</FONT>
    Agreements.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <I>Covenants of Emergis:&#160;&#160;</I>Prior to the earlier of
    (a)&#160;the Effective Date; (b)&#160;the date on which the
    Offer has been withdrawn in accordance with the terms of the
    Support Agreement; or (c)&#160;the date on which the Support
    Agreement has been terminated in accordance with its terms,
    Emergis has agreed to, and has agreed to cause each of its
    Subsidiaries to, conduct its and their respective businesses in
    the ordinary course except as may be required in order to comply
    with the terms of the Support Agreement, except that Emergis and
    its Subsidiaries are entitled to consummate and take all actions
    in furtherance of the consummation of the Permitted Transactions.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Without limiting the generality of the foregoing, Emergis has
    agreed, subject to certain exceptions, to (a)&#160;use its
    commercially reasonable efforts to comply with all material
    requirements under applicable Law imposed on Emergis and its
    Subsidiaries; (b)&#160;use its commercially reasonable efforts
    to preserve the present business organization of Emergis and its
    Subsidiaries and keep available the services of its present
    officers and employees and others to maintain its goodwill,
    customer relationships and business; (c)&#160;provide the
    Offeror with 10&#160;days&#146; prior notice of payment of any
    transaction/retention bonus to an employee; (d)&#160;advise the
    Offeror of any Material Adverse Effect; (e)&#160;not issue
    shares, warrants or other ownership interests in Emergis or its
    Subsidiaries, except on the exercise of Options; (f)&#160;not
    grant any option, warrant, convertible security or right to
    purchase or acquire any ownership interest in Emergis or its
    Subsidiaries; (g)&#160;not, directly or indirectly, redeem,
    purchase or acquire any ownership interest in Emergis or its
    Subsidiaries; (h)&#160;not effect any subdivision, consolidation
    or reclassification of the Shares; (i)&#160;not declare or pay
    any dividend in kind or distribution in
</DIV>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    25
</DIV><!-- END LOGICAL PAGE -->
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<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    kind in respect of the Shares other than in the ordinary course
    of business consistent with past practice; (j)&#160;not amend
    its articles or by-laws; (k)&#160;not settle or compromise any
    claim by any holder or former holder of Shares in connection
    with the transactions contemplated by the Support Agreement;
    (l)&#160;except in the ordinary course or as required by
    applicable law, not enter into or materially modify any Material
    Contract (as defined in the Support Agreement) if such action
    would result in a Material Adverse Effect; (m)&#160;not
    liquidate or wind-up or dissolve Emergis or its Subsidiaries;
    (n)&#160;not amend the articles or by-laws of any Subsidiary or
    purchase or redeem any securities of any Subsidiary, or create
    any new subsidiaries; (o)&#160;except pursuant to a
    Pre-Acquisition Reorganization, not reorganize, amalgamate,
    consolidate, wind up or merge Emergis or any Subsidiary with any
    other Person, nor acquire or agree to acquire any Person or
    business of any other Person; (p)&#160;not sell, pledge,
    mortgage, lease or encumber any material assets; (q)&#160;except
    for commitments entered into prior to the date of the Support
    Agreement which are not in the ordinary course and which are
    disclosed in the Emergis Disclosure Letter or
    <FONT style="white-space: nowrap">non-capital</FONT>
    expenditures in the ordinary course of business consistent with
    past practices, not make any individual expenditure or series
    thereof in excess of $200,000 or expenditures in the aggregate
    in excess of $500,000; (r)&#160;maintain current insurance;
    (s)&#160;not reduce the stated capital of Emergis or any
    Subsidiary; (t)&#160;not make any write down of assets or make
    changes to accounting practices; (u)&#160;not enter into any
    lease or sublease real property or modify, amend or exercise any
    right to renew any lease or sublease of real property;
    (v)&#160;not create or change any Benefit Plan (as defined in
    the Support Agreement); and (w)&#160;cause Emergis and its
    Subsidiaries to file all tax returns required to be filed and
    not to make changes relating to its tax status.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <I>Pre-Acquisition Reorganization:&#160;&#160;</I>Emergis has
    agreed that, upon written notice provided by the Offeror at
    least 10&#160;Business Days (as defined in the Support
    Agreement) prior to the Expiry Time, Emergis shall effect such
    reorganization of its business, operations, Subsidiaries and
    assets or such other transactions (each, a &#147;Pre-Acquisition
    Reorganization&#148;) as the Offeror reasonably requests prior
    to the Effective Date, provided that the Pre-Acquisition
    Reorganizations are not prejudicial to Emergis, its Subsidiaries
    or its Shareholders in any material respect and (a)&#160;do not
    result or are not likely to result in any breach by Emergis or
    any of its Subsidiaries of (i)&#160;any existing contract or
    commitment of Emergis or its Subsidiaries; or (ii)&#160;any Law;
    or (b)&#160;would not reasonably be expected to impede or delay
    the Offeror&#146;s ability to take up and pay for the Shares
    tendered to the Offer. Without limiting the foregoing, Emergis
    shall use commercially reasonable efforts to obtain all
    necessary consents, approvals or waivers from any Persons to
    effect each Pre-Acquisition Reorganization. The completion of
    any such Pre-Acquisition Reorganization shall be subject to the
    satisfaction or waiver by the Offeror of the conditions of the
    Offer and shall be effected prior to any take-up by the Offeror
    of Shares tendered to the Offer.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    If the Offeror does not take up and pay for the Shares tendered
    to the Offer, the Offeror shall indemnify Emergis and its
    Subsidiaries for any and all losses, costs and expenses,
    including reasonable legal fees and disbursements, incurred in
    connection with any proposed Pre-Acquisition Reorganization.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <I>Termination of Existing Discussions:&#160;&#160;</I>Emergis
    has agreed to immediately cease and cause to be terminated any
    existing discussions or negotiation by it or any Emergis
    Representative with any Person other than the Offeror regarding
    an actual or potential Acquisition Proposal, whether or not
    initiated by Emergis. In connection therewith, Emergis has
    agreed to cease to provide any access to information concerning
    Emergis and its Subsidiaries, and will promptly request, in
    accordance with any confidentiality agreement signed with any
    such Person, the return or destruction of any confidential
    information provided to such Person, and use its commercially
    reasonable efforts to ensure that such requests are complied
    with.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <I>Non-Solicitation Obligation of
    Emergis:&#160;&#160;</I>Emergis has agreed that, except as
    expressly permitted in the Support Agreement, it shall not, and
    shall cause Emergis Representatives not to, take any action of
    any kind which might, directly or indirectly, interfere with the
    successful acquisition of Shares by the Offeror pursuant to the
    Offer or any Compulsory Acquisition Transaction or Subsequent
    Acquisition Transaction, including any action to:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="5%"></TD>
    <TD width="91%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (a)&#160;
</TD>
    <TD align="left">
    solicit, assist, initiate, or knowingly encourage or otherwise
    facilitate any inquiries, proposals, offers or expressions of
    interest regarding any actual or potential Acquisition Proposal;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (b)&#160;
</TD>
    <TD align="left">
    engage in any discussions or negotiations regarding any actual
    or potential Acquisition Proposal or accept or enter into, or
    publicly propose to accept or enter into, any letter of intent,
    agreement in principle, agreement, arrangement or undertaking
    related to any Acquisition Proposal;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (c)&#160;
</TD>
    <TD align="left">
    furnish or provide access to any information concerning Emergis,
    its Subsidiaries or their respective businesses, properties or
    assets to any Person in connection with or that could reasonably
    be expected to lead to or facilitate, an Acquisition Proposal;
</TD>
</TR>

</TABLE>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    26
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="5%"></TD>
    <TD width="91%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (d)&#160;
</TD>
    <TD align="left">
    withdraw, modify or qualify, or propose publicly to withdraw,
    modify or qualify, in any manner adverse to the Offeror, the
    approval or recommendation of the Board of Directors (including
    any committee thereof) of the Support Agreement or the Offer;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (e)&#160;
</TD>
    <TD align="left">
    accept, approve or recommend, or remain neutral with respect to,
    or propose publicly to accept, approve or recommend, or remain
    neutral with respect to, any Acquisition Proposal; or
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (f)&#160;
</TD>
    <TD align="left">
    waive any provision of or release or terminate any standstill
    provisions contained in any confidentiality, non-disclosure,
    standstill or other agreements relating to any actual or
    potential Acquisition Proposal, or amend any such agreement or
    consent to the making of an Acquisition Proposal in accordance
    with the terms of such agreement.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <I>Notification of Acquisition Proposals:&#160;&#160;</I>Under
    the Support Agreement, Emergis has agreed, as soon as
    practicable (and in any event within 24 hours) to provide the
    Offeror with a copy of (a)&#160;any written notice from any
    Person that such Person is considering making an Acquisition
    Proposal; and (b)&#160;any Acquisition Proposal (and all
    amendments thereto). Emergis shall keep the Offeror promptly and
    fully informed of the status of its discussions with such
    Person, and will respond promptly to all inquiries by the
    Offeror with respect thereto and provide the Offeror with copies
    of all material correspondence between Emergis and such Person.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <I>Access to Information;
    Negotiations:&#160;&#160;</I>Notwithstanding the
    non-solicitation obligation of Emergis under the Support
    Agreement described above under &#147;&#151; Non-Solicitation
    Obligation of Emergis&#148;, Emergis may (a)&#160;engage in
    discussions or negotiations regarding an Acquisition Proposal
    with any Person who seeks to initiate such discussions or
    negotiations; or (b)&#160;provide to such Person any information
    concerning Emergis and its Subsidiaries that has previously or
    is concurrently provided to the Offeror, if and only to the
    extent that:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="9%"></TD>
    <TD width="5%"></TD>
    <TD width="86%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (i)&#160;
</TD>
    <TD align="left">
    Emergis has received an unsolicited written Acquisition Proposal
    from such Person (in&#160;circumstances not involving any breach
    of the non-solicitation obligation of Emergis under the Support
    Agreement described above under &#147;&#151; Non-Solicitation
    Obligation of Emergis&#148;);
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (ii)&#160;
</TD>
    <TD align="left">
    the Board of Directors, after consultation with its financial
    advisors and its outside legal counsel, has determined in good
    faith that such Acquisition Proposal is, or is likely to result
    in, a Superior Proposal;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (iii)&#160;
</TD>
    <TD align="left">
    the Board of Directors, after consultation with its outside
    legal counsel, has determined in good faith that the failure to
    take such action would be inconsistent with the fiduciary duties
    of the members of the Board of Directors;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (iv)&#160;
</TD>
    <TD align="left">
    Emergis has provided to the Offeror the information required to
    be provided under the Support Agreement in respect of such
    Acquisition Proposal and has promptly notified the Offeror in
    writing of the determinations in paragraphs (ii)&#160;and
    (iii)&#160;above; and
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (v)&#160;
</TD>
    <TD align="left">
    in the case of paragraph (i)&#160;above, Emergis has received
    from such Person an executed confidentiality and standstill
    agreement on terms substantially similar (but for date and
    parties) to those of the Confidentiality Agreement, and provided
    further that Emergis sends a copy of any such confidentiality
    agreement to the Offeror.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <I>Changes in Recommendation:&#160;&#160;</I>Notwithstanding the
    non-solicitation obligation of Emergis under the Support
    Agreement described above under &#147;&#151; Non-Solicitation
    Obligation of Emergis&#148;, the Board of Directors may:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="5%"></TD>
    <TD width="91%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (a)&#160;
</TD>
    <TD align="left">
    withdraw, modify or qualify (or propose to withdraw, modify or
    qualify) in any manner adverse to the Offeror the approval or
    recommendation of the Offer;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (b)&#160;
</TD>
    <TD align="left">
    accept, approve or recommend an Acquisition Proposal; or
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (c)&#160;
</TD>
    <TD align="left">
    approve the entering into of any agreement (&#147;<B>Proposed
    Agreement</B>&#148;) providing for an Acquisition Proposal
    (other than a confidentiality agreement contemplated by the
    Support Agreement described above under paragraph (v)&#160;under
    &#147;&#151; Access to Information; Negotiations&#148;),
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    in each case, if and only to the extent that:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="9%"></TD>
    <TD width="5%"></TD>
    <TD width="86%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (i)&#160;
</TD>
    <TD align="left">
    Emergis has received an unsolicited <I>bona fide</I> written
    Acquisition Proposal from a Person (in circumstances not
    involving any breach of its non-solicitation obligation under
    the Support Agreement described above under &#147;&#151;
    Non-Solicitation Obligation of Emergis&#148;);
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (ii)&#160;
</TD>
    <TD align="left">
    the Board of Directors, after consultation with its financial
    advisors and its outside legal counsel, has determined in good
    faith that such Acquisition Proposal constitutes a Superior
    Proposal;
</TD>
</TR>

</TABLE>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    27
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="9%"></TD>
    <TD width="5%"></TD>
    <TD width="86%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (iii)&#160;
</TD>
    <TD align="left">
    the Board of Directors, after consultation with its outside
    legal counsel, has determined in good faith that the failure to
    take such action would be inconsistent with its fiduciary duties;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (iv)&#160;
</TD>
    <TD align="left">
    Emergis has provided to the Offeror the information required to
    be provided under the Support Agreement in respect of such
    Acquisition Proposal and has promptly notified the Offeror in
    writing of the determinations in paragraphs (ii)&#160;and
    (iii)&#160;above;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (v)&#160;
</TD>
    <TD align="left">
    a period of at least five business days (as defined in the
    Support Agreement) has elapsed following the date on which all
    of the information and notifications referred to in paragraph
    (iv)&#160;above were received by the Offeror, and if the Offeror
    has proposed to revise the Offer in accordance with its right to
    match under the Support Agreement described below under
    &#147;&#151; Right to Match Superior Proposal&#148;, the Board
    of Directors has again made the determinations in paragraphs
    (ii)&#160;and (iii)&#160;above taking into account such proposed
    revisions to the Offer; and
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (vi)&#160;
</TD>
    <TD align="left">
    if Emergis proposes to enter into a Proposed Agreement with
    respect to a Superior Proposal after complying with the
    provisions outlined above, Emergis concurrently terminates the
    Support Agreement as required and pays the Termination Fee
    described below under &#147;&#151; Termination Fee&#148;.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Nothing in the provisions outlined above and no action taken by
    the Board of Directors pursuant to the provisions outlined
    above, shall (a)&#160;permit Emergis to enter into any agreement
    providing for any transaction contemplated by an Acquisition
    Proposal for as long as the Support Agreement remains in effect;
    or (b)&#160;affect in any manner any other obligations of
    Emergis under the Support Agreement.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <I>Right to Match Superior Proposal:&#160;&#160;</I>Emergis
    acknowledges and has agreed that, during the five business day
    period referred to in the Support Agreement described above
    under &#147;&#151; Changes in Recommendation&#148;, the Offeror
    shall have the opportunity, but not the obligation, to propose
    to amend the terms of the Offer and Emergis shall co-operate
    with the Offeror with respect thereto, including engaging in
    good faith negotiations with the Offeror to enable the Offeror
    to make such adjustments to the terms and conditions of the
    Offer which the Offeror deems appropriate and as would enable
    the Offeror to proceed with the transactions contemplated
    hereunder on such adjusted terms. The Board of Directors will
    review any proposal by the Offeror to amend the terms of the
    Offer in order to determine in good faith, after consultation
    with and based upon the advice of its financial advisors and
    outside legal counsel, whether the Offeror&#146;s proposal to
    amend the Offer would result in the Acquisition Proposal not
    being a Superior Proposal compared to the proposed amendment to
    the terms of the Offer, in which case Emergis shall enter into
    an amendment to the Support Agreement reflecting the proposed
    amended terms to the Offer. Each successive amendment to any
    Acquisition Proposal or Superior Proposal that results in a
    modification of a financial nature or having a financial impact
    on one of the parties shall constitute a new Acquisition
    Proposal for the purposes of the Support Agreement and shall
    require a new five business day (as defined in the Support
    Agreement) period from the later of the date that the copy of
    such amendment is provided to the Offeror or the date the Board
    of Directors has determined that the amended Acquisition
    Proposal is or remains a Superior Proposal.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <I>Termination of the Support Agreement:&#160;&#160;</I>The
    Support Agreement may be terminated by notice in writing:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="5%"></TD>
    <TD width="91%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (a)&#160;
</TD>
    <TD align="left">
    at any time prior to the Effective Time by mutual consent of the
    Offeror and Emergis;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (b)&#160;
</TD>
    <TD align="left">
    by the Offeror:
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="9%"></TD>
    <TD width="5%"></TD>
    <TD width="86%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (i)&#160;
</TD>
    <TD align="left">
    if any condition of the Offer set forth in the Support Agreement
    is not satisfied or waived by the Expiry Date, except where the
    Offeror has taken up Shares under the Offer;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (ii)&#160;
</TD>
    <TD align="left">
    at any time prior to the Expiry Time, if any of the
    representations and warranties of Emergis in the Support
    Agreement (without giving effect to, applying or taking into
    consideration any materiality or Material Adverse Effect
    qualification already contained within such representation and
    warranty) is untrue or incorrect as of the date made, or shall
    have become true and incorrect, other than any breach or failure
    of such representations and warranties to be true and correct
    that, individually or in the aggregate, do not constitute, or
    could not reasonably be expected to result in, a Material
    Adverse Effect or prevent, restrict or materially delay the
    consummation of the Offer, any Compulsory Acquisition
    Transaction or any Subsequent Acquisition Transaction, provided
    that such right of termination shall not be available with
    respect to any breach or failure of the representations and
    warranties to be true and correct that is capable of being cured
    and such breach or failure has been cured by the date that is
    the earlier of (a)&#160;10&#160;days from the date of written
    notice thereof from the Offeror to Emergis; and (b)&#160;the
    Expiry Time;
</TD>
</TR>

</TABLE>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    28
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="9%"></TD>
    <TD width="5%"></TD>
    <TD width="86%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (iii)&#160;
</TD>
    <TD align="left">
    at any time prior to the Expiry Time, if Emergis has breached in
    any material respect any covenant or obligation under the
    Support Agreement (other than the non-solicitation provision of
    the Support Agreement), or has prevented, restricted or
    materially delayed the consummation of the Offer, a Compulsory
    Acquisition Transaction or a Subsequent Acquisition Transaction,
    provided that such right of termination shall not be available
    with respect to any breach that is capable of being cured and
    such breach or failure has been cured by the earlier of
    (a)&#160;10&#160;days after written notice has been sent from
    the Offeror to Emergis; and (b)&#160;the Expiry Time;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (iv)&#160;
</TD>
    <TD align="left">
    at any time prior to the Expiry Time, if Emergis has breached
    any of its covenants or obligations under the non-solicitation
    provision of the Support Agreement, provided that such right of
    termination shall not be available with respect to any breach
    that in the opinion of the Offeror acting reasonably is capable
    of being cured and such breach or failure has been cured by the
    earlier of (a)&#160;10&#160;days after written notice has been
    sent from the Offeror to Emergis; and (b)&#160;the Expiry Time;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (v)&#160;
</TD>
    <TD align="left">
    at any time prior to the Expiry Time, if the Board of Directors
    (a)&#160;withdraws, modifies or qualifies in a manner adverse to
    the Offeror its approval or recommendation of the Offer;
    (b)&#160;recommends any Superior Proposal; or (c)&#160;fails to
    reaffirm its recommendation of the Offer by press release or
    Directors&#146; Circular within five days of any reasonable
    request to do so from the Offeror, or in the event that the
    Offer is scheduled to expire within such five day period, prior
    to the expiry of the Offer;
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="5%"></TD>
    <TD width="91%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (c)&#160;
</TD>
    <TD align="left">
    by Emergis,
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="9%"></TD>
    <TD width="5%"></TD>
    <TD width="86%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (i)&#160;
</TD>
    <TD align="left">
    at any time prior to the Expiry Time, if the Offeror is in
    breach of any of its representations or warranties or in default
    of any covenant or obligation under the Support Agreement and
    such breach or default is reasonably likely to prevent, restrict
    or materially delay consummation of the transactions
    contemplated by the Support Agreement and is not cured within
    10&#160;days after written notice has been sent from Emergis to
    the Offeror;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (ii)&#160;
</TD>
    <TD align="left">
    at any time prior to the Expiry Time, if Emergis proposes to
    enter into a binding agreement with respect to a Superior
    Proposal in compliance with the provisions of the Support
    Agreement described above under &#147;&#151; Changes in
    Recommendation&#148;, provided that no such termination shall be
    effective unless and until Emergis shall have paid to the
    Offeror the Termination Fee;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (iii)&#160;
</TD>
    <TD align="left">
    if the Offer does not conform, in any material respect, with the
    provisions of the Support Agreement, provided that Emergis has
    notified the Offeror in writing of any such failure and the same
    has not been cured by the Offeror within 10&#160;days of the
    date on which such notice was given to the Offeror; or
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="5%"></TD>
    <TD width="91%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (d)&#160;
</TD>
    <TD align="left">
    by Emergis or the Offeror, if the Offeror does not take up and
    pay for the Shares tendered pursuant to the Offer by a date that
    is 90&#160;days after the Offer is commenced, provided that such
    right of termination shall not be available to Emergis or the
    Offeror where the failure to take up and pay for Shares was the
    result of a breach by such party of any covenant or obligation
    under the Support Agreement or as a result of any representation
    or warranty of such party in the Support Agreement being untrue
    or incorrect in any material respect, provided however that if
    the Offeror&#146;s take up and payment for Shares deposited
    under the Offer is delayed by (i)&#160;any action, suit,
    proceeding, threatened in writing or taken before or by any
    Governmental Entity or by any other Person, or order made by a
    court or a Governmental Entity of competent jurisdiction; or
    (ii)&#160;Emergis and the Offeror not having obtained any
    Appropriate Regulatory Approval which is necessary to permit the
    Offeror to take up and pay for Shares deposited under the Offer,
    then, provided that such action, suit, proceeding, injunction or
    order is being contested or appealed or such waiver, consent or
    approval is being actively sought, as applicable, the Support
    Agreement shall not be terminated by Emergis or the Offeror, as
    applicable, pursuant to this paragraph until the date that is
    120&#160;days after the Offer is commenced.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <I>Termination Fee:&#160;&#160;</I>Emergis agreed to pay to the
    Offeror a termination fee (the &#147;<B>Termination
    Fee</B>&#148;) in a sum equal to $15&#160;million in the event,
    at any time prior to the Expiry Time, that:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="5%"></TD>
    <TD width="91%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (a)&#160;
</TD>
    <TD align="left">
    the Board of Directors:
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="9%"></TD>
    <TD width="5%"></TD>
    <TD width="86%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (i)&#160;
</TD>
    <TD align="left">
    withdraws, modifies or qualifies in a manner adverse to the
    Offeror its approval or recommendation of the Offer;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (ii)&#160;
</TD>
    <TD align="left">
    recommends any Superior Proposal; or
</TD>
</TR>

</TABLE>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    29
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="9%"></TD>
    <TD width="5%"></TD>
    <TD width="86%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (iii)&#160;
</TD>
    <TD align="left">
    fails to reaffirm its recommendation of the Offer by press
    release or Directors&#146; Circular of Emergis within five days
    of any reasonable request to do so from the Offeror, or in the
    event that the Offer is scheduled to expire within such five day
    period, prior to the expiry of the Offer; or
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="5%"></TD>
    <TD width="91%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (b)&#160;
</TD>
    <TD align="left">
    if Emergis proposes to enter into a binding agreement with
    respect to a Superior Proposal in compliance with the Support
    Agreement.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <I>Compulsory Acquisition and Subsequent Acquisition
    Transaction:</I>&#160;&#160;If, within 120&#160;days after the
    date of the Offer, the Offer has been accepted by holders of not
    less than 90% (as required by section 206 of the CBCA) of the
    outstanding Shares on a fully-diluted basis, other than Shares
    held as of the date of the Offer by or on behalf of the Offeror
    and its associates (as such term is defined in the CBCA), the
    Offeror may, at its option, acquire pursuant to a Compulsory
    Acquisition Transaction the remainder of the Shares from those
    Shareholders who have not accepted the Offer. If such statutory
    right of acquisition is not available or not used by the
    Offeror, the Offeror agrees to pursue other lawful means of
    acquiring the remaining Shares not tendered to the Offer. In the
    event the Offeror takes up and pays for Shares under the Offer
    in accordance with the Support Agreement, Emergis agrees to
    assist the Offeror in acquiring the balance of the Shares, as
    soon as practicable, but in any event, not later than
    120&#160;days after the Expiry Date, by way of a Subsequent
    Acquisition Transaction, provided that the consideration per
    Share is at least equal in value to the Offered Consideration
    paid by the Offeror under the Offer.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <I>Directors&#146; and Officers&#146;
    Insurance:&#160;&#160;</I>The Support Agreement provides that
    the Offeror shall use commercially reasonable efforts to secure
    directors&#146; and officers&#146; liability insurance coverage
    for the current and former directors and officers of Emergis and
    the Subsidiaries on a six year &#147;trailing&#148; (or
    &#147;run-off&#148;) basis providing similar coverage to that
    currently in place. If a trailing policy is not available at a
    reasonable cost, the Offeror agrees that for the entire period
    from the Effective Date until six years after the Effective
    Date, the Offeror will cause Emergis or any successor to Emergis
    to maintain Emergis&#146; current directors&#146; and
    officers&#146; liability insurance policy or an equivalent
    insurance having in either case terms and conditions no less
    advantageous to the directors and officers of Emergis or the
    Subsidiaries than those contained in the policy in effect on the
    date of the Support Agreement, for all current and former
    directors and officers of Emergis or the Subsidiaries, covering
    claims made prior to or within six years after the Effective
    Date. Emergis will co-operate with the Offeror to obtain
    coverage quotations to purchase a three year errors and
    omissions liability run-off insurance policy covering claims
    against Emergis for acts prior to the Effective Time and, at the
    Offeror&#146;s reasonable discretion, enter into such policy.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><I><FONT style="font-family: 'Times New Roman', Times">Employment
    Agreements and Restrictive Covenant Agreements</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    On November&#160;28, 2007, each of the Management Employees
    entered into Employment Agreements with TELUS by way of offer
    letter. The Employment Agreements, which are conditional upon
    completion of the Offer, among other things, set out the terms
    and conditions of the Management Employees&#146; continued
    employment for an indefinite term and will replace the
    Management Employees&#146; entitlements under their existing
    contracts of employment and severance agreements with Emergis.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Pursuant to the Employment Agreements, the Management Employees
    will have senior management responsibilities. One Management
    Employee&#146;s salary will remain unchanged from that under his
    existing employment contract with Emergis, six of the Management
    Employees&#146; salaries will increase modestly in line with
    increases which Emergis had already agreed to with these
    Management Employees, and one Management Employee&#146;s salary
    will have an increased bonus target. Also under the terms of the
    Employment Agreements, the Management Employees will receive
    cash payments for the value of their SRs and their vested and
    unvested Options. The treatment of the Management
    Employees&#146; SRs and Options is identical to that of all
    other holders of SRs and Options pursuant to the Offer.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The Management Employees will be entitled to participate in
    TELUS&#146; employee stock purchase plan and to receive
    <FONT style="white-space: nowrap">long-term</FONT>
    incentive and annual bonus payments in accordance with
    TELUS&#146; applicable plans. All of the Management Employees
    are also entitled to receive a
    <FONT style="white-space: nowrap">one-time</FONT>
    incentive grant of restricted share units and stock options
    which cliff vest in approximately three years in accordance with
    the terms of the relevant plans.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    In the event of termination without cause, five of the
    Management Employees will receive a severance payment equal to
    twelve&#160;months of total compensation (i.e.&#160;base salary,
    bonus and certain benefits and perquisites). The five Management
    Employees will also receive
    <FONT style="white-space: nowrap">one-time</FONT>
    grants principally in the form of restricted share units which,
    in the case of four Management Employees, will cliff vest in
    approximately three years and in the case of one Management
    Employee will vest over a three&#160;year period. Vesting
    accelerates in the event a Management Employee is terminated
    without cause. The
    <FONT style="white-space: nowrap">one-time</FONT>
    grants were agreed in recognition of the fact that the five
    Management Employees will lose
</DIV>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    30
</DIV><!-- END LOGICAL PAGE -->
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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    the benefit of the severance provisions under their existing
    contracts of employment and severance arrangements. For the
    remaining three Management Employees, in the event of
    termination without cause, each will be entitled to twelve
    months, plus one additional month for every year of service, to
    a maximum of eighteen months of base salary, bonus, certain
    benefits and perquisites.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    In consideration for the various entitlements provided for in
    the Employment Agreements and subject to the completion of the
    Offer, each of the Management Employees has agreed to be bound
    by a Restrictive Covenant Agreement. The Restrictive Covenant
    Agreements impose confidentiality and intellectual property
    requirements on the Management Employees, as well as
    <FONT style="white-space: nowrap">post-employment</FONT>
    <FONT style="white-space: nowrap">non-competition</FONT>
    and
    <FONT style="white-space: nowrap">non-solicitation</FONT>
    restrictions.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    TELUS has also entered into the Retention Agreement with
    Emergis&#146; chief financial officer Robert Comeau,
    (the&#160;&#147;<B>CFO</B>&#148;), which is conditional on the
    completion of the Offer. The Retention Agreement imposes
    confidentiality requirements on the CFO and provides for the
    continuation of the CFO&#146;s existing employment arrangements
    under his current employment contract with Emergis until the
    earlier of the date on which Emergis ceases to become a
    reporting issuer and April&#160;30, 2008 (the
    &#147;<B>Termination Date</B>&#148;). On the Termination Date,
    the CFO will resign from his employment, receive a severance
    payment equal to the amount which he would have received under
    his current arrangements with Emergis, and begin work for TELUS
    as an independent contractor for three&#160;months, which is
    extendable on a
    <FONT style="white-space: nowrap">month-to-month</FONT>
    basis by mutual consent of the CFO and TELUS. Under the terms of
    the Retention Agreement, the CFO will receive a cash payment for
    the value of his SRs and his vested and unvested Options. The
    treatment of the CFO&#146;s Options and SRs is identical to that
    of all other holders of SRs and Options pursuant to the Offer.
</DIV>


<!-- link1 "7.PURPOSE OF THE OFFER AND PLANS FOR EMERGIS" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">7.&#160;</FONT></B>
</TD>
    <TD>
    <A name='146'></A><B><FONT style="font-family: 'Times New Roman', Times">PURPOSE
    OF THE OFFER AND PLANS FOR EMERGIS</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">Purpose
    of the Offer</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The purpose of the Offer is to enable the Offeror to acquire all
    of the issued and outstanding Shares, including Shares issuable
    upon the exercise or surrender of any Options. If the conditions
    of the Offer are satisfied or waived and the Offeror takes up
    and pays for the Shares validly deposited under the Offer, the
    Offeror intends to acquire any Shares not deposited under the
    Offer by Compulsory Acquisition if available, or propose a
    Subsequent Acquisition Transaction, in each case for
    consideration at least equal in value to the consideration paid
    by the Offeror under the Offer. If the Minimum Condition is
    satisfied and the Offeror takes up and pays for the Shares
    deposited under the Offer, the Offeror should own a sufficient
    number of Shares to effect a Subsequent Acquisition Transaction.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">Plans for
    Emergis</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    If the Offer is successful, the Offeror intends to effect
    certain changes with respect to the composition of the Board of
    Directors to allow designees of the Offeror to become members of
    the Board of Directors and to replace the existing members of
    the Board of Directors with such nominees. Emergis has agreed
    that, promptly upon the take-up and payment by the Offeror
    pursuant to the Offer of that number of Shares that constitutes
    at least
    66<FONT style="vertical-align: top; font-size: 70&#37;">2</FONT>/<FONT style="font-size: 70&#37;">3</FONT>%
    of the issued and outstanding Shares on a fully-diluted basis,
    and from time to time thereafter, the Offeror shall be entitled
    to designate directors of the Board of Directors and any
    committees thereof.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    TELUS currently plans to maintain the integrity of Emergis&#146;
    operations and team, and jointly develop services that include
    the best of what each company has to offer, taking advantage of
    the highly complementary nature of the two&#160;companies&#146;
    businesses and customer bases.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    If permitted by applicable Law, subsequent to the completion of
    the Offer and a Compulsory Acquisition or any Subsequent
    Acquisition Transaction, if necessary, the Offeror intends to
    delist the Shares from the TSX. If there are fewer than 15
    securityholders of Emergis in any province of Canada, the
    Offeror intends to cause Emergis to cease to be a reporting
    issuer under the securities Laws of each such province. See
    Section&#160;15 of the Circular, &#147;Effect of the Offer on
    the Market for Shares, Stock Exchange Listings and Public
    Disclosure by Emergis&#148;.
</DIV>


<!-- link1 "8.ACQUISITION OF SHARES NOT DEPOSITED" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">8.&#160;</FONT></B>
</TD>
    <TD>
    <A name='147'></A><B><FONT style="font-family: 'Times New Roman', Times">ACQUISITION
    OF SHARES NOT DEPOSITED</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    It is the Offeror&#146;s current intention that, if it takes up
    and pays for Shares deposited pursuant to the Offer, it will
    enter into one or more transactions to acquire all the Shares
    not acquired pursuant to the Offer. There is no assurance that
    any such transaction will be completed.
</DIV>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    31
</DIV><!-- END LOGICAL PAGE -->
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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">Compulsory
    Acquisition</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    If, within 120&#160;days after the date of the Offer, the Offer
    has been accepted by holders of not less than 90% of the Shares,
    on a fully-diluted basis other than Shares held as of the date
    of the Offer by or on behalf of the Offeror, TELUS or any of
    their affiliates (as defined in the CBCA), the Offeror intends,
    to the extent possible, to acquire (a &#147;Compulsory
    Acquisition&#148;) pursuant to section 206 of the CBCA and
    otherwise in accordance with applicable Laws the remaining
    Shares from those Shareholders who have not accepted the Offer
    (a &#147;Compulsory Acquisition Transaction&#148;).
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    To exercise such statutory right, the Offeror must give notice
    (the &#147;Offeror Notice&#148;) to each holder of Shares who
    did not accept the Offer (and each Person who subsequently
    acquires any such Shares) (in each case, a &#147;Dissenting
    Offeree&#148;) and to the Director under the CBCA of such
    proposed acquisition on or before the earlier of 60&#160;days
    from the date of termination of the Offer and 180&#160;days from
    the date of the Offer. Within 20&#160;days of giving the Offeror
    Notice, the Offeror must pay or transfer to Emergis the
    consideration the Offeror would have to pay or transfer to the
    Dissenting Offerees if they had elected to accept the Offer, to
    be held in trust for the Dissenting Offerees. In accordance with
    section 206 of the CBCA, within 20&#160;days after receipt of
    the Offeror Notice, each Dissenting Offeree must send the
    certificates representing the Shares held by such Dissenting
    Offeree to Emergis and must elect either to transfer such Shares
    to the Offeror on the terms of the Offer or to demand payment of
    the fair value of such Shares held by such holder by so
    notifying the Offeror within 20&#160;days after the Dissenting
    Offeree receives the Offeror Notice. A Dissenting Offeree who
    does not notify the Offeror within 20&#160;days after receipt of
    the Offeror Notice that such Dissenting Offeree elects to demand
    payment of the fair value of such Dissenting Offeree&#146;s
    Shares is deemed to have elected to transfer such Shares to the
    Offeror on the same terms on which the Offeror acquired Shares
    from Shareholders who accepted the Offer. If a Dissenting
    Offeree has elected to demand payment of the fair value of such
    Shares, the Offeror may apply to a court having jurisdiction to
    hear an application to fix the fair value of such Shares of such
    Dissenting Offeree. If the Offeror fails to apply to such court
    within 20&#160;days after it made the payment or transferred the
    consideration to Emergis referred to above, the Dissenting
    Offeree may then apply to the court within a further period of
    20&#160;days to have the court fix the fair value. If there is
    no such application made by the Dissenting Offeree within such
    period, the Dissenting Offeree will be deemed to have elected to
    transfer such Shares to the Offeror on the terms that the
    Offeror acquired Shares from Shareholders who accepted the
    Offer. Any judicial determination of the fair value of the
    Shares could be less or more than the amount paid pursuant to
    the Offer.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>The foregoing is only a summary of the right of Compulsory
    Acquisition which may become available to the Offeror and is
    qualified in its entirety by the provisions of section 206 of
    the CBCA. Section&#160;206 of the CBCA is complex and may
    require strict adherence to notice and timing provisions,
    failing which a Dissenting Offeree&#146;s rights may be lost or
    altered. Shareholders who wish to be better informed about the
    provisions of section 206 of the CBCA should consult their legal
    advisors.</B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    See Section&#160;20 of the Circular, &#147;Certain Canadian
    Federal Income Tax Considerations&#148;, for a discussion of the
    principal Canadian federal income tax considerations generally
    applicable to Shareholders in the event of a Compulsory
    Acquisition.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">Compelled
    Acquisition</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    If a Shareholder does not receive the Offeror Notice, the
    Shareholder may, within 90&#160;days after the date of the
    termination of the Offer, or if the Shareholder did not receive
    the Offer, within 90&#160;days of the later of the date of
    termination of the Offer and the date on which the Shareholder
    learns of the Offer, require the Offeror to acquire the
    Shareholder&#146;s Shares on the terms of the Offer (a
    &#147;Compelled Acquisition&#148;).
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>The foregoing is a summary only of the right of Compelled
    Acquisition that may be available to a Shareholder and is
    qualified in its entirety by the provisions of section 206.1 of
    the CBCA. Section&#160;206.1 of the CBCA may require strict
    adherence to notice and timing provisions, failing which such
    rights may be lost or altered. Shareholders who wish to be
    better informed about the provisions of section 206.1 of the
    CBCA should consult their legal advisors.</B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    See Section&#160;20 of the Circular, &#147;Certain Canadian
    Federal Income Tax Considerations&#148;, for a discussion of the
    principal Canadian federal income tax considerations generally
    applicable to Shareholders in the event of a Compelled
    Acquisition.
</DIV>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    32
</DIV><!-- END LOGICAL PAGE -->
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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">Subsequent
    Acquisition Transactions</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    If the Offeror takes up and pays for Shares validly deposited
    under the Offer, and if the right of Compulsory Acquisition
    described above is not available or the Offeror elects not to
    pursue such right, the Offeror intends to pursue other means of
    acquiring, and Emergis has agreed to assist the Offeror in
    acquiring, the balance of the Shares not tendered to the Offer,
    including by way of amalgamation, statutory arrangement, capital
    reorganization or other transaction, proposed by the Offeror,
    involving Emergis and the Offeror intends to acquire the
    remaining Shares not acquired pursuant to the Offer for
    consideration per Share at least equal in value to the Offered
    Consideration paid by the Offeror under the Offer (a
    &#147;Subsequent Acquisition Transaction&#148;). The timing and
    details of any such transaction will depend on a number of
    factors, including the number of Shares acquired pursuant to the
    Offer.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Each type of Subsequent Acquisition Transaction described above
    would be a &#147;business combination&#148; under OSC
    <FONT style="white-space: nowrap">Rule&#160;61-501</FONT>
    and a &#147;going private transaction&#148; under AMF
    <FONT style="white-space: nowrap">Regulation&#160;Q-27.</FONT>
    In certain circumstances, the provisions of OSC
    <FONT style="white-space: nowrap">Rule&#160;61-501</FONT>
    and AMF
    <FONT style="white-space: nowrap">Regulation&#160;Q-27</FONT>
    may also deem certain types of Subsequent Acquisition
    Transactions to be &#147;related party transactions&#148;.
    However, if the Subsequent Acquisition Transaction is a
    &#147;business combination&#148; carried out in accordance with
    OSC
    <FONT style="white-space: nowrap">Rule&#160;61-501</FONT>
    or a &#147;going private transaction&#148; in accordance with
    AMF
    <FONT style="white-space: nowrap">Regulation&#160;Q-27,</FONT>
    the &#147;related party transaction&#148; provisions of OSC
    <FONT style="white-space: nowrap">Rule&#160;61-501</FONT>
    and AMF
    <FONT style="white-space: nowrap">Regulation&#160;Q-27</FONT>
    do not apply to such transaction. The Offeror currently intends
    to carry out any such Subsequent Acquisition Transaction in
    accordance with OSC
    <FONT style="white-space: nowrap">Rule&#160;61-501</FONT>
    and AMF
    <FONT style="white-space: nowrap">Regulation&#160;Q-27,</FONT>
    or any successor provisions, or exemptions therefrom, such that
    the related party transaction provisions of OSC
    <FONT style="white-space: nowrap">Rule&#160;61-501</FONT>
    and AMF
    <FONT style="white-space: nowrap">Regulation&#160;Q-27</FONT>
    will not apply to such Subsequent Acquisition Transaction.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    OSC
    <FONT style="white-space: nowrap">Rule&#160;61-501</FONT>
    and AMF
    <FONT style="white-space: nowrap">Regulation&#160;Q-27</FONT>
    provide that, unless exempted, a corporation proposing to carry
    out a business combination or a going private transaction is
    required to prepare a formal valuation of the Shares (and
    subject to certain exceptions, any non-cash consideration being
    offered therefor) and to provide to the holders of the Shares a
    summary of such valuation or the entire valuation. In connection
    therewith, the Offeror currently intends to rely on any
    exemption then available or to seek waivers pursuant to OSC
    <FONT style="white-space: nowrap">Rule&#160;61-501</FONT>
    and AMF
    <FONT style="white-space: nowrap">Regulation&#160;Q-27</FONT>
    exempting the Offeror or Emergis from the requirement to prepare
    a valuation in connection with any Subsequent Acquisition
    Transaction. An exemption is available under OSC
    <FONT style="white-space: nowrap">Rule&#160;61-501</FONT>
    and AMF
    <FONT style="white-space: nowrap">Regulation&#160;Q-27</FONT>
    for certain business combinations or going private transactions
    completed within 120&#160;days after the expiry of a formal
    take-over bid where the consideration under such transaction is
    at least equal in value to and is in the same form as the
    consideration that tendering Shareholders were entitled to
    receive in the take-over bid, provided that certain disclosure
    is given in the take-over bid disclosure documents. The Offeror
    expects that these exemptions will be available.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    OSC
    <FONT style="white-space: nowrap">Rule&#160;61-501</FONT>
    and AMF
    <FONT style="white-space: nowrap">Regulation&#160;Q-27</FONT>
    would also require that, in addition to any other required
    security holder approval, in order to complete a business
    combination or a going private transaction, the approval of a
    majority of the votes cast by &#147;minority&#148; holders of
    the Shares must be obtained unless an exemption is available or
    discretionary relief is granted by the OSC and the AMF. In
    relation to any Subsequent Acquisition Transaction, the
    &#147;minority&#148; holders will be, subject to any available
    exemption or discretionary relief granted by the OSC and the AMF
    as required, all Shareholders other than the Offeror, any
    &#147;interested party&#148; or any Person or company who is a
    &#147;related party&#148; of the Offeror or an &#147;interested
    party&#148; for purposes of OSC
    <FONT style="white-space: nowrap">Rule&#160;61-501</FONT>
    and AMF
    <FONT style="white-space: nowrap">Regulation&#160;Q-27,</FONT>
    including any director or senior officer of the Offeror, any
    associate, affiliate or insider of the Offeror or any of their
    directors or senior officers or any Person acting jointly or in
    concert with any of the foregoing. OSC
    <FONT style="white-space: nowrap">Rule&#160;61-501</FONT>
    and AMF
    <FONT style="white-space: nowrap">Regulation&#160;Q-27</FONT>
    also provide that the Offeror may treat Shares acquired pursuant
    to the Offer as &#147;minority&#148; shares and to vote them, or
    to consider them voted, in favour of a Subsequent Acquisition
    Transaction that is a business combination or a going private
    transaction if, among other things, the consideration for each
    security in the Subsequent Acquisition Transaction is at least
    equal in value to and in the same form as the consideration paid
    pursuant to the Offer, the Subsequent Acquisition Transaction is
    completed no later than 120&#160;days after the date of expiry
    of the formal take-over bid and, for the purposes of 61-501, the
    Shareholder that tendered such Shares to the Offer was not
    entitled to receive, directly or indirectly, a &#147;collateral
    benefit&#148; for the purposes of
    <FONT style="white-space: nowrap">Rule&#160;61-501</FONT>
    in connection with the Offer. The Offeror intends that the
    consideration offered under any Subsequent Acquisition
    Transaction proposed by it would be the same cash consideration
    paid to Shareholders under the Offer and that the Subsequent
    Acquisition Transaction would be completed within 120&#160;days
    of the date of expiry of the formal take-over bid and the
    Offeror intends to cause Shares acquired pursuant to the Offer
    to be voted in favour of such transaction. To that effect, the
    Offeror will file with the AMF an application to obtain a
    discretionary exemption from certain requirements of AMF
    <FONT style="white-space: nowrap">Regulation&#160;Q-27.</FONT>
</DIV>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    33
</DIV><!-- END LOGICAL PAGE -->
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<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    In addition, under OSC
    <FONT style="white-space: nowrap">Rule&#160;61-501</FONT>
    and AMF
    <FONT style="white-space: nowrap">Regulation&#160;Q-27,</FONT>
    if, following the Offer, the Offeror is the registered holder of
    90% or more of the Shares at the time the Subsequent Acquisition
    Transaction is initiated, the requirement for minority approval
    would not apply to the transaction if an enforceable right to
    dissent and seek fair value or a substantially equivalent right
    is made available to the minority Shareholders.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Any Subsequent Acquisition Transaction may also result in
    Shareholders having the right to dissent and demand payment of
    the fair value of their Shares under section 190 of the CBCA. If
    the statutory procedures are complied with, this right could
    lead to a judicial determination of the fair value required to
    be paid to such dissenting shareholders for their Shares. The
    fair value of Shares so determined could be more or less than
    the amount paid per Share pursuant to the Subsequent Acquisition
    Transaction or the Offer.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The tax consequences to a Shareholder of a Subsequent
    Acquisition Transaction may differ from the tax consequences to
    such Shareholder of accepting the Offer. See Section&#160;20 of
    the Circular, &#147;Certain Canadian Federal Income Tax
    Considerations&#148;. Shareholders should consult their legal
    advisors for a determination of their legal rights with respect
    to a Subsequent Acquisition Transaction if and when proposed.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">Other
    Alternatives</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    If the Offeror is unable to effect a Compulsory Acquisition or
    to propose a Subsequent Acquisition Transaction involving
    Emergis, or if it proposes a Subsequent Acquisition Transaction
    but cannot promptly obtain any required approvals or exemptions,
    the Offeror will evaluate its other alternatives. Such
    alternatives could include, to the extent permitted by
    applicable Law, purchasing additional Shares in the open market,
    in privately negotiated transactions, in another take-over bid
    or exchange offer or otherwise, or from Emergis, or taking no
    further action to acquire additional Shares. Subject to
    applicable Law, any additional purchases of Shares could be at a
    price greater than, equal to or less than the price to be paid
    for Shares under the Offer and could be for cash and/or
    securities or other consideration. Alternatively, the Offeror
    may take no action to acquire additional Shares or may sell or
    otherwise dispose of any or all Shares acquired pursuant to the
    Offer or otherwise. Such transactions may be effected on terms
    and at prices then determined by the Offeror, which may vary
    from the terms and the price paid for Shares under the Offer.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">Judicial
    Developments</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Prior to the adoption of OSC
    <FONT style="white-space: nowrap">Rule&#160;61-501</FONT>
    (or its predecessor OSC Policy 9.1) and AMF
    <FONT style="white-space: nowrap">Regulation&#160;Q-27,</FONT>
    Canadian courts had, in a few instances, granted preliminary
    injunctions to prohibit transactions which constituted going
    private transactions. The trend both in legislation and in
    Canadian jurisprudence has been towards permitting going private
    transactions to proceed subject to compliance with procedures
    designed to ensure substantive fairness to minority
    shareholders. Shareholders should consult their legal advisors
    for a determination of their legal rights with respect to any
    transaction which may constitute a business combination or a
    going private transaction.
</DIV>


<!-- link1 "9.SOURCE OF FUNDS" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">9.&#160;</FONT></B>
</TD>
    <TD>
    <A name='148'></A><B><FONT style="font-family: 'Times New Roman', Times">SOURCE
    OF FUNDS</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The Offeror estimates that, if it acquires all of the Shares (on
    a
    <FONT style="white-space: nowrap">fully-diluted</FONT>
    basis) pursuant to the Offer, the total cash amount required to
    purchase the Shares will be approximately $766&#160;million.
    TELUS will provide all funding required by the Offeror in
    connection with the Offer through its available cash on hand and
    drawdowns on its committed credit facilities. TELUS also has
    available liquidity provided by other non-committed credit
    facilities,
    <FONT style="white-space: nowrap">short-term</FONT>
    investments and from the proceeds of the sale of accounts
    receivable under a securitization program, which are available
    to fund the Offeror. TELUS may be supplementing its existing
    credit facilities with a new credit facility.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    As at December&#160;6, 2007, TELUS had available cash and cash
    equivalents in the amount of $6.6&#160;million. In addition, as
    of the same date, TELUS had a committed revolving credit
    facility of $2&#160;billion expiring on May&#160;1, 2012 (of
    which $200.0&#160;million had been drawn, $663.5&#160;million
    was utilized to back-stop the issuance of commercial paper and
    approximately $103.7&#160;million had been set aside for
    outstanding undrawn letters of credit).
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    TELUS&#146; committed revolving credit facility is provided by a
    syndicate of financial institutions. TELUS plans to repay
    drawdowns under the credit facility made in connection with the
    Offer by using funds generated from additional long-term
    financing or cash generated from its operations. No plans or
    arrangements to repay drawdowns under the credit facility made
    in connection with the Offer have been made as of the date of
    the Circular. The undrawn portion of the credit facility remains
    available for general corporate purposes until the maturity date
    of the facility.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    TELUS&#146; committed revolving credit facility is unsecured and
    bears interest at Prime Rate, a U.S.&#160;Dollar Base Rate, a
    Bankers&#146; Acceptance rate or LIBOR (as such terms are
    defined in the committed revolving credit facility), plus
    applicable
</DIV>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    34
</DIV><!-- END LOGICAL PAGE -->
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<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    margins. The committed revolving credit facility contains
    customary representations and warranties and covenants including
    a requirement that the Offeror not permit its consolidated
    Leverage Ratio (Funded Debt and Asset Securitization Amounts to
    trailing 12&#160;month EBITDA) to exceed 4:1 at the end of any
    financial quarter and not permit its consolidated Coverage Ratio
    (EBITDA to Interest Expense on a trailing 12&#160;month basis)
    (as all such terms are defined in the committed revolving credit
    facility) to be less than 2:1 at the end of any financial
    quarter.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Conditions to drawdown of the committed revolving facility
    include, among others, bring-down of customary representations
    and warranties and no existing default or event of default.
    Continued access to TELUS&#146; committed revolving credit
    facility is not contingent on the maintenance by the Offeror of
    a specific credit rating.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The Offeror&#146;s obligation to purchase the Shares under the
    Offer is not subject to any financing conditions.
</DIV>


<!-- link1 "10.BENEFICIAL OWNERSHIP OF AND TRADING IN SHARES" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">10.&#160;</FONT></B>
</TD>
    <TD>
    <A name='149'></A><B><FONT style="font-family: 'Times New Roman', Times">BENEFICIAL
    OWNERSHIP OF AND TRADING IN SHARES</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Neither the Offeror nor any director or senior officer of the
    Offeror nor, to the knowledge of the directors and senior
    officers of the Offeror after reasonable enquiry, any associate
    of the directors or senior officers of the Offeror, any Person
    holding more than 10% of any class of equity securities of TELUS
    or the Offeror, or any Person acting jointly or in concert with
    the Offeror, beneficially owns or exercises control or direction
    over, or has the right to acquire, any securities of Emergis,
    except in respect of the Support Agreement and the
    <FONT style="white-space: nowrap">Lock-Up</FONT>
    Agreements. Pierre Ducros, a director of both TELUS and Emergis,
    beneficially owns 69,500 Shares and 64,759&#160;Share Units,
    representing approximately 0.08% of the Shares (on a non-diluted
    basis).&#160;A. Charles Baille, a director of TELUS and his
    associates, beneficially own in aggregate 68,600&#160;Shares,
    representing approximately 0.08% of the Shares (on a non-diluted
    basis).
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Neither the Offeror nor, to the knowledge of the directors and
    senior officers of the Offeror after reasonable enquiry, any of
    the Persons referred to above, has traded in any securities of
    Emergis during the 12&#160;months preceding the date hereof
    other than normal course trades by Pierre Ducros under the Share
    Purchase Plan and the SR&#160;Plan.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Except as otherwise indicated, as at December&#160;10, to the
    knowledge of TELUS or the Offeror, no Person beneficially owned,
    directly or indirectly, or exercised control or direction over
    securities of Emergis carrying more than 10% of any class of
    equity securities of Emergis except as follows:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="71%">&nbsp;</TD> <!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>  <!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>    <!-- colindex=02 type=lead -->
    <TD width="7%" align="right">&nbsp;</TD>    <!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>     <!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>  <!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>    <!-- colindex=03 type=lead -->
    <TD width="13%" align="right">&nbsp;</TD>   <!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>     <!-- colindex=03 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>Percentage of<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>Issued and<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
<DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
    <B>Name of Beneficial Owner</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Shares</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Outstanding
    Shares<SUP style="font-size: 85%; vertical-align: text-top">(2)</SUP></B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Crescendo Partners&#160;II L.P.
    Series&#160;M<SUP style="font-size: 85%; vertical-align: text-top">(1)</SUP>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    13,839,700
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    15.36%
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Letko, Brosseau&#160;&#038; Associates Inc.&#160;
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    13,652,962
</TD>
<TD nowrap align="left" valign="bottom">
    <SUP style="font-size: 85%; vertical-align: text-top">(3)</SUP>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    15.15%
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="font-size: 2pt; margin-left: 0%; width: 12%; align: left; border-bottom: 1pt solid #000000"></DIV><!-- callerid=999 iwidth=479 length=60 -->

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>



<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top" style="font-size: 8pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>    (1)&#160;
</TD>
    <TD align="left">    Includes Eric Rosenfeld.
</TD>
</TR>





<TR valign="top" style="font-size: 8pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>    (2)&#160;
</TD>
    <TD align="left">    Calculated on a non-diluted basis.
</TD>
</TR>





<TR valign="top" style="font-size: 8pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>    (3)&#160;
</TD>
    <TD align="left">    The information as to Shares beneficially owned, directly or
    indirectly, or over which control or direction is exercised, not
    being within the knowledge of TELUS or the Offeror, has been
    estimated by Emergis.
</TD>
</TR>

</TABLE>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    35
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->


<!-- link1 "11.PRICE RANGE AND TRADING VOLUME OF SHARES" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">11.&#160;</FONT></B>
</TD>
    <TD>
    <A name='150'></A><B><FONT style="font-family: 'Times New Roman', Times">PRICE
    RANGE AND TRADING VOLUME OF SHARES</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The Shares are listed and posted for trading on the TSX under
    the symbol &#147;EME&#148;. The TSX is the principal market for
    the Shares. The following table sets forth, for the periods
    indicated, the high and low sales prices of the Shares and the
    volume of trading on the TSX, according to published sources:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="77%">&nbsp;</TD> <!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>  <!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>    <!-- colindex=02 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>    <!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>     <!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>  <!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>    <!-- colindex=03 type=lead -->
    <TD width="1%" align="right">&nbsp;</TD>    <!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>     <!-- colindex=03 type=hang1 -->
    <TD width="3%">&nbsp;</TD>  <!-- colindex=04 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>    <!-- colindex=04 type=lead -->
    <TD width="7%" align="right">&nbsp;</TD>    <!-- colindex=04 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>     <!-- colindex=04 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="10" align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Price Range</B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>Trading<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
<DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
    <B>Period</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>High</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Low</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Volume<SUP style="font-size: 85%; vertical-align: text-top">(1)</SUP></B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>($)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B> ($)</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <B>2007</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    December 1 to 7
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    8.20
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    8.17
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    9,433,197
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    November
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    8.30
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    6.61
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    14,105,134
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    October
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    7.49
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    6.82
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2,392,170
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    September
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    7.42
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    6.83
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2,116,208
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    August
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    7.47
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    6.36
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    4,243,851
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    July
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    7.54
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    6.31
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    5,139,423
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    June
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    6.58
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    5.96
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    3,230,647
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    May
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    6.72
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    6.00
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2,385,810
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    April
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    7.10
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    6.25
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    4,009,532
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    March
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    6.61
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    5.36
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    5,141,863
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    February
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    5.49
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    5.10
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    3,381,008
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    January
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    5.35
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    4.76
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    4,176,530
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <B>2006</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    December
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    5.59
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    5.02
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    2,716,672
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    November
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    5.45
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    5.00
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    4,180,530
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="font-size: 2pt; margin-left: 0%; width: 12%; align: left; border-bottom: 1pt solid #000000"></DIV><!-- callerid=999 iwidth=479 length=60 -->

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>



<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <FONT style="font-size: 8pt">Source: TSX
    </FONT>
</DIV>



<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top" style="font-size: 8pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>    (1)&#160;</TD>
    <TD align="left">
    Total monthly trading volume on the TSX.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The Offer was announced to the public on November&#160;29, 2006.
    The closing price of the Shares on the TSX on November&#160;28,
    2007, the last trading day prior to the date of the announcement
    of the Offer, was $6.94. The consideration offered under the
    Offer represents a premium of $1.31 or approximately 19% to the
    closing price of the Shares on the TSX on November&#160;28,
    2007. Shareholders are urged to obtain a current market
    quotation for the Shares.
</DIV>


<!-- link1 "12.DIVIDENDS AND DIVIDEND POLICY" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">12.&#160;</FONT></B>
</TD>
    <TD>
    <A name='151'></A><B><FONT style="font-family: 'Times New Roman', Times">DIVIDENDS
    AND DIVIDEND POLICY</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Based on publicly available information, the Offeror believes
    that there have been no dividends with respect to the Shares
    during the two years preceding the date of the Offer. Emergis
    has indicated that it has not been its practice to pay dividends
    on the Shares in the past. Pursuant to the Support Agreement,
    Emergis is not permitted to declare or pay any dividend or make
    any distribution in kind on or in respect of any of the Shares
    other than in the ordinary course of business consistent with
    past practice.
</DIV>


<!-- link1 "13.PREVIOUS DISTRIBUTIONS OF SHARES" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">13.&#160;</FONT></B>
</TD>
    <TD>
    <A name='152'></A><B><FONT style="font-family: 'Times New Roman', Times">PREVIOUS
    DISTRIBUTIONS OF SHARES</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Based on publicly available information, the Offeror believes
    that there have been no distributions of Shares during the five
    years preceding the date of the Offer, other than Shares issued
    pursuant to the Share Purchase Plan and the exercise of Options,
    except for the following:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="46%">&nbsp;</TD> <!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>  <!-- colindex=02 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>    <!-- colindex=02 type=lead -->
    <TD width="13%" align="right">&nbsp;</TD>   <!-- colindex=02 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>     <!-- colindex=02 type=hang1 -->
    <TD width="3%">&nbsp;</TD>  <!-- colindex=03 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>    <!-- colindex=03 type=lead -->
    <TD width="6%" align="right">&nbsp;</TD>    <!-- colindex=03 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>     <!-- colindex=03 type=hang1 -->
    <TD width="3%">&nbsp;</TD>  <!-- colindex=04 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>    <!-- colindex=04 type=lead -->
    <TD width="4%" align="right">&nbsp;</TD>    <!-- colindex=04 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>     <!-- colindex=04 type=hang1 -->
    <TD width="3%">&nbsp;</TD>  <!-- colindex=05 type=gutter -->
    <TD width="1%" align="right">&nbsp;</TD>    <!-- colindex=05 type=lead -->
    <TD width="12%" align="right">&nbsp;</TD>   <!-- colindex=05 type=body -->
    <TD width="1%" align="left">&nbsp;</TD>     <!-- colindex=05 type=hang1 -->
</TR>
<!-- Table Width Row END -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>Number<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>Price per<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom">
    <B>Aggregate gross<BR>
    </B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
<DIV style="border-bottom: 1px solid #000000; width: 1%; padding-bottom: 1px">
    <B>Date</B>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Description</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>of Shares</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Security</B>
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD colspan="2" nowrap align="center" valign="bottom" style="border-bottom: 1px solid #000000">
    <B>Proceeds to Emergis</B>
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    May-July, 2003
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    Private Placement
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    1,059,284
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    6.52
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    6,907,818
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    August, 2003
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    Private Placement
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    246,041
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    8.26
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    2,033,208
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="background: #CCEEFF">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    July, 2006
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    Private Placement
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    591,715
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    5.20
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    3,078,101
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    July, 2007
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    Private Placement
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    591,715
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    5.20
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
    $
</TD>
<TD nowrap align="right" valign="bottom">
    3,078,101
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV>


<!-- link1 "14.PREVIOUS PURCHASES AND SALES" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">14.&#160;</FONT></B>
</TD>
    <TD>
    <A name='153'></A><B><FONT style="font-family: 'Times New Roman', Times">PREVIOUS
    PURCHASES AND SALES</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Based on publicly available information, effective March&#160;2,
    2007, Emergis initiated a normal course issuer bid, under which
    it has been repurchasing its Shares. Emergis had planned to
    terminate its normal course issuer bid on or before
    February&#160;29, 2008. The purchases made pursuant to the
    normal course issuer bid are not to exceed 5,560,000 Shares and
</DIV>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    36
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    all Shares acquired pursuant to the bid will be cancelled. As of
    December&#160;5, 2007, 117,500 Shares had been repurchased and
    cancelled under the bid at an average price of $6.96 per Share.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Emergis also initiated a similar normal course issuer bid on
    March&#160;2, 2006 which was to remain in effect for up to one
    year. As of February&#160;21, 2007, 4,415,168 Shares had been
    repurchased and cancelled under this normal course issuer bid at
    an average price of $5.09.
</DIV>


<!-- link1 "15.EFFECT OF THE OFFER ON THE MARKET FOR SHARES, STOCK EXCHANGE LISTINGS AND PUBLIC DISCLOSURE BY EMERGIS" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">15.&#160;</FONT></B>
</TD>
    <TD>
    <A name='154'></A><B><FONT style="font-family: 'Times New Roman', Times">EFFECT
    OF THE OFFER ON THE MARKET FOR SHARES, STOCK EXCHANGE LISTINGS
    AND PUBLIC DISCLOSURE BY EMERGIS</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <I>Market for the Shares:&#160;&#160;</I>The purchase of the
    Shares by the Offeror pursuant to the Offer will reduce the
    number of Shares that might otherwise trade publicly, will
    reduce the number of holders of Shares and, depending on the
    number of Shares acquired by the Offeror, could adversely affect
    the liquidity and market value of any remaining Shares held by
    the public.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <I>Listings and Quotations:&#160;&#160;</I>The rules and
    regulations of the TSX establish certain criteria which, if not
    met, could lead to the delisting of the Shares from such
    exchange. Among such criteria are the number of Shareholders,
    the number of shares publicly held and the aggregate market
    value of shares publicly held. Depending upon the number of
    Shares purchased pursuant to the Offer, it is possible that the
    Shares would fail to meet these criteria for continued listing
    on such exchange. If permitted by applicable Law, subsequent to
    completion of the Offer or a Compulsory Acquisition or any
    Subsequent Acquisition Transaction, if necessary, the Offeror
    intends to apply to delist the Shares from the TSX. If the
    Shares are delisted from the TSX, the extent of the public
    market for the Shares and the availability of price or other
    quotations would depend upon the number of Shareholders, the
    number of Shares publicly held and the aggregate market value of
    the Shares remaining at such time, the interest in maintaining a
    market in Shares on the part of securities firms, whether
    Emergis remains subject to public reporting requirements in
    Canada and other factors.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <I>Public Disclosure by Emergis:&#160;&#160;</I>If and when the
    Shares are no longer widely held, Emergis may cease to be
    subject to the public reporting and proxy solicitation
    requirements of the CBCA and the securities Laws of certain
    provinces of Canada. If permitted by applicable Law, subsequent
    to the completion of the Offer, a Compulsory Acquisition or any
    Subsequent Acquisition Transaction and provided that there are
    fewer than 15 securityholders of Emergis in any province, the
    Offeror intends to cause Emergis to cease to be a reporting
    issuer under the securities Laws of each such province.
</DIV>


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    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">16.&#160;</FONT></B>
</TD>
    <TD>
    <A name='155'></A><B><FONT style="font-family: 'Times New Roman', Times">COMMITMENTS
    TO ACQUIRE EQUITY SHARES</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Except as disclosed in Section&#160;6 of the Circular,
    &#147;Agreements Related to the Offer&#148;, neither TELUS, the
    Offeror nor any of the directors or senior officers of TELUS or
    the Offeror, nor, to the knowledge of the directors and senior
    officers of TELUS or the Offeror after reasonable enquiry, any
    associate of any director or senior officer of TELUS or the
    Offeror, any Person or company holding more than 10% of any
    class of equity securities of TELUS or the Offeror or any Person
    acting jointly or in concert with the Offeror has entered into
    any commitments to acquire any securities of Emergis.
</DIV>


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<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

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    <TD width="96%"></TD>
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<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">17.&#160;</FONT></B>
</TD>
    <TD>
    <A name='156'></A><B><FONT style="font-family: 'Times New Roman', Times">ARRANGEMENTS,
    AGREEMENTS OR UNDERSTANDINGS</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Other than described in Section&#160;6 of the Circular,
    &#147;Agreements Related to the Offer&#148;, there are no
    arrangements or agreements made or proposed to be made between
    TELUS or the Offeror and any of the directors or senior officers
    of Emergis and no payments or other benefits are proposed to be
    made or given by TELUS or the Offeror by way of compensation for
    loss of office or as to such directors or senior officers
    remaining in or retiring from office if the Offer is successful.
    Other than as described in Section&#160;6 of the Circular,
    &#147;Agreements Related to the Offer&#148;, there are no
    contracts, arrangements or understandings, formal or informal,
    between TELUS or the Offeror and any securityholder of Emergis
    with respect to the Offer or between TELUS or the Offeror and
    any Person or company with respect to any securities of Emergis
    in relation to the Offer.
</DIV>


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<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

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    <TD width="96%"></TD>
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<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">18.&#160;</FONT></B>
</TD>
    <TD>
    <A name='157'></A><B><FONT style="font-family: 'Times New Roman', Times">SUMMARY
    OF THE SHAREHOLDER RIGHTS PLAN</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The rights issued under the Shareholder Rights Plan will become
    exercisable when a Person, together with any parties related to
    it, acquires, or announces, an intention to acquire, 20% or more
    of the outstanding Voting Shares (as defined in the Shareholder
    Rights Plan) without complying with the &#147;Permitted
    Bid&#148; provisions of the Shareholder Rights Plan or without
    approval of the Board of Directors. Should such an event occur,
    rights holders (other than the acquiring Person and related
    Persons) would be entitled to purchase Shares at half the
    prevailing market price at the time the rights become
    exercisable. The Board has resolved to defer the
    &#147;Separation Time&#148; (as defined in the Shareholder
    Rights Plan) so that neither the execution, delivery or
    performance of the Support Agreement nor the consummation of the
    transactions
</DIV>

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    <BR>
    37
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<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    contemplated by the Support Agreement will cause the rights
    issuable under the Shareholder Rights Plan to become exercisable.
</DIV>


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<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

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    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">19.&#160;</FONT></B>
</TD>
    <TD>
    <A name='158'></A><B><FONT style="font-family: 'Times New Roman', Times">REGULATORY
    MATTERS</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The Offeror&#146;s obligation to take up and pay for Shares
    tendered under the Offer is conditional upon certain government
    or regulatory approvals, waiting or suspensory periods, waivers,
    permits, consents, reviews, orders, rulings, decisions, and
    exemptions required by Law, policy or practice, including those
    of any provincial securities authorities, stock exchanges or
    other securities regulatory authorities, having been obtained on
    terms satisfactory to the Offeror, acting reasonably and the
    conditions described below. See also Section&#160;4 of the
    Offer, &#147;Conditions of the Offer&#148;.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">Competition
    Act Canada</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The acquisition of shares in a corporation that carries on an
    operating business in Canada or controls a corporation that
    carries on an operating business in Canada is subject to
    pre-merger notification under Part&#160;IX of the Competition
    Act if prescribed financial and voting interest thresholds are
    exceeded. A pre-merger notification involves the provision of
    certain prescribed information to the Commissioner. Notification
    may be made either on the basis of a short-form filing (with a
    14&#160;day statutory waiting period) or a long-form filing
    (with a 42&#160;day statutory waiting period). If a short-form
    filing is made, the Commissioner may, within the 14&#160;day
    waiting period, require the parties to make a long-form filing.
    A new 42&#160;day waiting period will start to run once a
    complete long-form filing is made. Completion of the
    Commissioner&#146;s review of a notifiable transaction may take
    longer than the statutory waiting period. A notifiable
    transaction may not be completed until the expiry of the
    applicable statutory waiting periods, unless an advance ruling
    certificate in respect of the transaction is issued by the
    Commissioner pursuant to section 102 of the Competition Act or
    the requirement to notify is waived by the Commissioner pursuant
    to the Competition Act.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The Commissioner has the right under the Competition Act to
    challenge a merger before the Competition Tribunal. The
    Commissioner has the onus to prove that the merger will or will
    likely substantially prevent or lessen competition. If the
    Competition Tribunal makes this finding, it may make a variety
    of orders including an order prohibiting the closing of a
    transaction or, if the merger is already completed, an order
    requiring the disposal of assets or shares. It is also possible
    for the Commissioner to seek interlocutory injunctions to
    prevent the closing of a transaction that the Commissioner is
    still reviewing or has challenged.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Where the Commissioner is satisfied that she would not have
    sufficient grounds to apply to the Competition Tribunal in
    respect of a transaction under the merger provisions of the
    Competition Act, the Commissioner may issue an advance ruling
    certificate. If an advance ruling certificate is issued, the
    parties to the transaction are not required to file a pre-merger
    notification. If a notification has already been filed and the
    statutory waiting period has not expired, the issuance of an
    advance ruling certificate has the effect of terminating the
    statutory waiting period. If a transaction in respect of which
    an advance ruling certificate is issued is completed within one
    year after the advance ruling certificate is issued, the
    Commissioner cannot apply to the Competition Tribunal under the
    merger provisions of the Competition Act in respect of the
    transaction solely on the basis of information that is the same
    or substantially the same as the information that led to the
    issuance of the advance ruling certificate. Alternatively, in
    circumstances where the Commissioner is not prepared to issue an
    advance ruling certificate, but has no immediate concerns
    regarding a proposed transaction, she may issue written
    confirmation that she has no intention to challenge the proposed
    transaction (a &#147;no action&#148; letter), while preserving,
    during the three (3)&#160;years following completion of the
    proposed transaction, her authority to so initiate proceedings
    should circumstances change. In connection with the issuance of
    a &#147;no action&#148; letter, the Commissioner may grant a
    waiver of the parties&#146; obligation to file a notification.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The purchase of the Shares contemplated by the Offer is a merger
    that is subject to the pre-merger notification requirements
    under the Competition Act. The obligation of the Offeror to
    take-up and pay for Shares tendered under the Offer is, among
    other things, subject to the condition that (a)&#160;an advance
    ruling certificate shall have been issued in respect of the
    purchase of the Shares by the Offeror; or (b)&#160;the statutory
    waiting period under the Competition Act shall have expired or
    shall have been waived or terminated and the Commissioner shall
    have advised (to the satisfaction of the Offeror) that she does
    not intend to oppose the purchase of the Shares under the Offer.
    See Section&#160;4 of the Offer, &#147;Conditions of the
    Offer&#148;.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The Offeror and Emergis have filed a short form pre-merger
    notification and request for an advance ruling certificate with
    the Commissioner.
</DIV>

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    <BR>
    38
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<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->


<!-- link1 "20.CERTAIN CANADIAN FEDERAL INCOME TAX CONSIDERATIONS" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

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    <TD width="4%"></TD>
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    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">20.&#160;</FONT></B>
</TD>
    <TD>
    <A name='159'></A><B><FONT style="font-family: 'Times New Roman', Times">CERTAIN
    CANADIAN FEDERAL INCOME TAX CONSIDERATIONS</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    In the opinion of Bennett Jones LLP, Canadian tax counsel to
    TELUS and the Offeror, the following summary fairly describes,
    as of the date hereof, the principal Canadian federal income tax
    considerations generally applicable to a beneficial owner of
    Shares who sells Shares pursuant to this Offer or otherwise
    disposes of Shares pursuant to certain transactions described
    under Section 8 of the Circular, &#147;Acquisition of Shares Not
    Deposited&#148;, and who, at all relevant times, for purposes of
    the Tax Act, (i)&#160;deals at arm&#146;s length with Emergis
    and the Offeror; (ii)&#160;is not affiliated with Emergis or the
    Offeror; and (iii)&#160;holds the Shares as capital property (a
    &#147;<B>Holder</B>&#148;). Generally, the Shares will be
    capital property to a Shareholder provided the Shareholder does
    not hold those Shares in the course of carrying on a business or
    as part of an adventure or concern in the nature of trade.
    Certain Shareholders who are, or are deemed to be, resident in
    Canada whose Shares might not otherwise qualify as capital
    property may be entitled to make an irrevocable election to have
    the Shares and all &#147;Canadian securities&#148; (as defined
    in the Tax Act) owned by such Shareholders in the taxation year
    in which the election is made, and in all subsequent taxation
    years, deemed to be capital property.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    This summary is not applicable to a Shareholder that is a
    &#147;specified financial institution&#148; (as defined in the
    Tax&#160;Act), to a Shareholder an interest in which is a
    &#147;tax shelter investment&#148; (as defined in the Tax Act),
    or to a Shareholder that is a &#147;financial institution&#148;
    for&#160;purposes of the &#147;mark-to-market&#148; rules in the
    Tax Act. Such Shareholders should consult their own tax advisors.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    This summary does not address issues relevant to Shareholders
    who acquired their Shares on the exercise or surrender of
    Options or SRs or under the Share Purchase Plan. Such
    Shareholders should consult their own tax advisors. This summary
    also does not address any potential tax consequences associated
    with any dividend or Distribution, if any, by Emergis described
    in Section 10 of the Offer, &#147;Dividends and Distributions;
    Liens&#148;, and Shareholders should consult their own tax
    advisors with regards to the tax consequences associated with
    any such dividend or Distribution.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    This summary is based on the current provisions of the Tax Act,
    and tax counsel&#146;s understanding of the current published
    administrative and assessing practices and policies of the
    Canada Revenue Agency (&#147;<B>CRA</B>&#148;). This summary
    takes into account all specific proposals to amend the Tax Act
    publicly announced by the Minister of Finance (Canada) prior to
    the date hereof (the &#147;<B>Proposed Amendments</B>&#148;) and
    assumes that all Proposed Amendments will be enacted in the form
    proposed. However, no assurances can be given that the Proposed
    Amendments will be enacted as proposed, or at all. This summary
    does not otherwise take into account or anticipate any changes
    in law or administrative or assessing practice whether by
    legislative, regulatory, administrative or judicial action nor
    does it take into account tax legislation or considerations of
    any province, territory or foreign jurisdiction, which may be
    different from those discussed herein.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>This summary is of a general nature only and is not, and is
    not intended to be, legal or tax advice to any particular
    Shareholder. This summary is not exhaustive of all Canadian
    federal income tax considerations. Accordingly, Shareholders
    should consult their own tax advisors having regard to their own
    particular circumstances.</B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">Holders
    Resident in Canada</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    This portion of the summary is generally applicable to a Holder
    who, at all relevant times, for purposes of the Tax Act, is, or
    is deemed to be, resident in Canada (a &#147;<B>Resident
    Holder</B>&#148;).
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <I><FONT style="font-family: 'Times New Roman', Times">Sale
    Pursuant to the Offer</FONT></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Generally, a Resident Holder who disposes of Shares to the
    Offeror pursuant to the Offer will realize a capital gain
    (or&#160;capital loss) equal to the amount, if any, by which the
    proceeds of disposition, net of any reasonable costs of
    disposition, exceed (or are less than) the adjusted cost base to
    the Resident Holder of the Shares immediately before the
    disposition.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Generally, a Resident Holder is required to include in computing
    its income for a taxation year one-half of the amount of any
    capital gain (a &#147;<B>taxable capital gain</B>&#148;).
    Subject to and in accordance with the provisions of the Tax Act,
    a Resident Holder is required to deduct one-half of the amount
    of any capital loss (an &#147;<B>allowable capital
    loss</B>&#148;) realized in a taxation year from taxable capital
    gains realized by the Resident Holder in the year, and allowable
    capital losses in excess of taxable capital gains may be carried
    back and deducted in any of the three preceding taxation years
    or carried forward and deducted in any subsequent taxation year
    against net taxable capital gains realized in such years.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The amount of any capital loss realized by a Resident Holder
    that is a corporation on the disposition of a Share may be
    reduced by the amount of any dividends received (or deemed to be
    received) by it on such Share to the extent and under the
</DIV>

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    <BR>
    39
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<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    circumstances prescribed by the Tax Act. Similar rules may apply
    where a Share is owned by a partnership or trust of which a
    corporation, trust or partnership is a member or beneficiary.
    Such Resident Holders should consult their own advisors.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    A Resident Holder that is throughout the year a
    &#147;Canadian-controlled private corporation&#148;, as defined
    in the Tax Act, may be liable for a refundable tax of
    6<FONT style="vertical-align: top; font-size: 70&#37;">2</FONT>/<FONT style="font-size: 70&#37;">3</FONT>%
    on its aggregate investment income for the year, including the
    eligible portion of its taxable capital gains.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Capital gains realized by an individual or a trust, other than
    certain trusts, may give rise to alternative minimum tax under
    the Tax Act. Resident Holders should consult their own tax
    advisors with respect to the alternative minimum tax provisions.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <I><FONT style="font-family: 'Times New Roman', Times">Compulsory
    Acquisition or Compelled Acquisition</FONT></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    As described in Section 8 of the Circular, &#147;Acquisition of
    Shares Not Deposited&#148;, the Offeror may, in certain
    circumstances, acquire Shares not deposited under the Offer
    pursuant to a Compulsory Acquisition or a Compelled Acquisition.
    The tax consequences to a Resident Holder of a disposition of
    Shares pursuant to a Compulsory Acquisition or Compelled
    Acquisition will generally be as described above under
    &#147;&#151; Sale Pursuant to the Offer&#148;. Resident Holders
    whose Shares may be so acquired should consult their own tax
    advisors.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Interest awarded by a court to a Resident Holder exercising
    dissent rights described in Section&#160;8 of the Circular,
    &#147;Acquisition of Shares not Deposited&#148;, will be
    included in the Resident Holder&#146;s income for the purposes
    of the Tax Act. Such Resident Holders should consult their own
    tax advisors.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <I><FONT style="font-family: 'Times New Roman', Times">Subsequent
    Acquisition Transaction</FONT></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    As described in Section 8 of the Circular,  &#147;Acquisition of
    Shares Not Deposited&#148;, if the Offeror does not acquire all
    of the Shares pursuant to the Offer or by means of a Compulsory
    Acquisition or a Compelled Acquisition, the Offeror may propose
    other means of acquiring the remaining issued and outstanding
    Shares. The tax treatment of a Subsequent Acquisition
    Transaction to a Resident Holder will depend upon the exact
    manner in which the Subsequent Acquisition Transaction is
    carried out. Depending on the form of the Subsequent Acquisition
    Transaction, a Resident Holder may realize a capital gain or
    capital loss and/or be deemed to receive a dividend. No opinion
    is expressed herein as to the tax consequences of any such
    transaction to a Resident Holder. Resident Holders should
    consult their own tax advisors for advice with respect to the
    income tax consequences to them of having their Shares acquired
    pursuant to a Subsequent Acquisition Transaction.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">Holders
    Not Resident in Canada</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    This portion of the summary is generally applicable to a Holder
    who, at all relevant times, for purposes of the Tax Act, is not,
    and is not deemed to be, resident in Canada and does not use or
    hold the Shares in a business carried on in Canada (a
    &#147;<B>Non-Resident Holder</B>&#148;).
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <I><FONT style="font-family: 'Times New Roman', Times">Sale
    Pursuant to the Offer</FONT></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    A Non-Resident Holder will not be subject to tax under the Tax
    Act on any capital gain realized on a disposition of Shares to
    the Offeror pursuant to the Offer, unless the Shares are
    &#147;taxable Canadian property&#148; to the Non-Resident Holder
    for purposes of the Tax Act at the time the Shares are disposed
    of and the Non-Resident Holder is not entitled to relief under
    an applicable income tax treaty between Canada and the country
    in which the Non-Resident Holder is resident.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Generally, the Shares will not constitute taxable Canadian
    property to a Non-Resident Holder at a particular time provided
    that (i)&#160;the Shares are listed on a prescribed or
    designated stock exchange (which includes or will include the
    TSX) at that time, and (ii)&#160;the Non-Resident Holder,
    persons with whom the
    <FONT style="white-space: nowrap">Non-Resident</FONT>
    Holder does not deal at arm&#146;s length for purposes of the
    Tax Act, or the Non-Resident Holder together with all such
    persons, have not owned 25% or more of the issued shares of any
    class or series of the capital stock of Emergis at any time
    during the 60&#160;month period that ends at that time.
    Notwithstanding the foregoing, in certain circumstances set out
    in the Tax Act, Shares could be deemed to be taxable Canadian
    property to a Non-Resident Holder.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Even if the Shares are considered to be taxable Canadian
    property of a
    <FONT style="white-space: nowrap">Non-Resident</FONT>
    Holder at the moment of the disposition pursuant to this Offer,
    the
    <FONT style="white-space: nowrap">Non-Resident</FONT>
    Holder may be exempt from tax under the Tax Act pursuant to the
    terms of an applicable income tax treaty.
    <FONT style="white-space: nowrap">Non-Resident</FONT>
    Holders should consult their own tax advisors with respect to
    the availability of any relief under the terms of any applicable
    income tax treaty in their particular circumstances.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    In the event that the Shares constitute taxable Canadian
    property to a
    <FONT style="white-space: nowrap">Non-Resident</FONT>
    Holder and any capital gain realized by the
    <FONT style="white-space: nowrap">Non-Resident</FONT>
    Holder on the disposition of the Shares pursuant to this Offer
    is not exempt from tax under
</DIV>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    40
</DIV><!-- END LOGICAL PAGE -->
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<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    the Tax Act by virtue of an applicable income tax treaty, then
    the tax consequences described above under the heading
    &#147;&#151;&#160;Holders Resident in Canada&#160;&#151; Sale
    Pursuant to the Offer&#148; will generally apply.
    <FONT style="white-space: nowrap">Non-Resident</FONT>
    Holders should consult their own tax advisors regarding any
    Canadian reporting requirement arising from this transaction.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <I><FONT style="font-family: 'Times New Roman', Times">Compulsory
    Acquisition or Compelled Acquisition</FONT></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    As described in Section 8 of the Circular, &#147;Acquisition of
    Shares Not Deposited&#148;, the Offeror may, in certain
    circumstances, acquire Shares not deposited under the Offer
    pursuant to a Compulsory Acquisition or a Compelled Acquisition.
    Subject to the discussion below under &#147;&#151; Delisting of
    Shares&#148;, the tax consequences to a Non-Resident Holder of a
    disposition of Shares in such circumstances will generally be as
    described above under &#147;Sale Pursuant to the Offer&#148;.
    Non-Resident Holders whose Shares may be so acquired should
    consult their own tax advisors.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The amount of any interest awarded by a court to a
    <FONT style="white-space: nowrap">Non-Resident</FONT>
    Holder exercising dissent rights described in Section&#160;8 of
    the Circular, &#147;Acquisition of Shares not Deposited&#148;,
    will, subject to certain Proposed Amendments being enacted as
    discussed hereafter, be subject to Canadian withholding tax at a
    rate of 25% unless the rate is reduced under the provisions of
    an applicable income tax treaty. Under the Proposed Amendments,
    the rate of withholding on interest paid or credited to certain
    <FONT style="white-space: nowrap">non-residents</FONT>
    on or after January&#160;1, 2008 is proposed to be reduced to
    nil.
    <FONT style="white-space: nowrap">Non-Resident</FONT>
    Holders should consult their own tax advisors with respect to
    the Proposed Amendments
    <FONT style="white-space: nowrap">and/or</FONT> the
    availability of any relief under the terms of an applicable
    income tax treaty in their particular circumstances.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <I><FONT style="font-family: 'Times New Roman', Times">Subsequent
    Acquisition Transaction</FONT></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    As described in Section 8 of the Circular, &#147;Acquisition of
    Shares Not Deposited &#151; Subsequent Acquisition
    Transactions&#148;, if the Offeror does not acquire all of the
    Shares pursuant to the Offer or by means of a Compulsory
    Acquisition or a Compelled Acquisition, the Offeror may propose
    other means of acquiring the remaining issued and outstanding
    Shares.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The tax treatment of a Subsequent Acquisition Transaction to a
    Non-Resident Holder will depend upon the manner in which the
    Subsequent Acquisition Transaction is carried out. Depending on
    the form of the Subsequent Acquisition Transaction, a
    Non-Resident Holder may realize a capital gain or a capital loss
    and/or be deemed to receive a dividend. Whether or not a
    Non-Resident Holder would be subject to income tax under the Tax
    Act on any such capital gain would depend on whether the Shares
    are &#147;taxable Canadian property&#148; to the Non-Resident
    Holder for purposes of the Tax Act and whether the Non-Resident
    Holder is entitled to relief under an applicable income tax
    treaty and the circumstances at that time (see in particular the
    discussion below under &#147;&#151; Delisting of Shares&#148;).
    Dividends paid or credited, or deemed to be paid or credited, to
    a Non-Resident Holder will be subject to Canadian withholding
    tax at a rate of 25%, subject to any reduction in the rate of
    withholding to which the Non-Resident Holder is entitled under
    an applicable income tax treaty between Canada and the country
    in which the Non-Resident Holder is resident.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <I><FONT style="font-family: 'Times New Roman', Times">Delisting
    of Shares</FONT></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    As noted above under Section&#160;7 of the Circular,
    &#147;Purpose of the Offer and Plans for Emergis&#148;, Shares
    may cease to be listed on the TSX following the completion of
    the Offer and may not be listed on the TSX (or any other
    prescribed or designated stock exchange) at the time of their
    disposition pursuant to a Compulsory Acquisition Transaction, a
    Compelled Acquisition or a Subsequent Acquisition Transaction.
    Non-Resident Holders are cautioned that if the Shares are not
    listed on a prescribed or a designated stock exchange at the
    time they are disposed of (i)&#160;the Shares will be taxable
    Canadian property to the Non-Resident Holder; (ii)&#160;the
    Non-Resident Holder may be subject to income tax under the Tax
    Act in respect of any capital gain realized on such disposition,
    subject to any relief under an applicable income tax treaty
    between Canada and the country in which the Non-Resident Holder
    is resident; and (iii)&#160;the notification and withholding
    provisions of section 116 of the Tax Act will apply to the
    Non-Resident Holder, in which case the Offeror will be entitled,
    pursuant to the Tax Act, to deduct or withhold an amount from
    any payment made to the
    <FONT style="white-space: nowrap">Non-Resident</FONT>
    Holder and to remit such amount to the Receiver General on
    behalf of the Non-Resident Holder.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>Non-Resident Holders should consult their own tax advisors
    with respect to the potential income tax consequences to them of
    not disposing of their Shares pursuant to the Offer.</B>
</DIV>


<!-- link1 "21.MATERIAL CHANGES AND OTHER INFORMATION" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">21.&#160;</FONT></B>
</TD>
    <TD>
    <A name='160'></A><B><FONT style="font-family: 'Times New Roman', Times">MATERIAL
    CHANGES AND OTHER INFORMATION</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Except as disclosed elsewhere in this Circular, the Offeror has
    no information which indicates any material change in the
    affairs of Emergis since the date of the last published interim
    financial statements of Emergis. The Offeror has no
</DIV>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    41
</DIV><!-- END LOGICAL PAGE -->
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<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    knowledge of any other matter that has not previously been
    generally disclosed but which would reasonably be expected to
    affect the decision of the Shareholders to accept or reject the
    Offer.
</DIV>


<!-- link1 "22.FINANCIAL ADVISORS, DEPOSITARY, INFORMATION AGENT AND DEALER MANAGERS" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">22.&#160;</FONT></B>
</TD>
    <TD>
    <A name='161'></A><B><FONT style="font-family: 'Times New Roman', Times">FINANCIAL
    ADVISORS, DEPOSITARY, INFORMATION AGENT AND DEALER
    MANAGERS</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    TELUS and the Offeror have retained J.P.&#160;Morgan Securities
    Canada&#160;Inc. as its financial advisors with respect to the
    Offer.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    TELUS and the Offeror have engaged Computershare Investor
    Services Inc. to act as depositary for the receipt of
    certificates in respect of Shares and related Letters of
    Acceptance and Transmittal and Notices of Guaranteed Delivery
    deposited under the Offer. The Depository will facilitate
    book-entry only transfers of Shares. The Depository will receive
    reasonable and customary compensation from the Offeror for its
    services relating to the Offer and will be reimbursed for
    certain
    <FONT style="white-space: nowrap">out-of-pocket</FONT>
    expenses. Computershare Investor Services Inc. will be
    indemnified against certain liabilities and expenses that may
    arise out of the performance of its obligations.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    TELUS and the Offeror have retained J.P. Morgan Securities
    Canada Inc. and J.P. Morgan Securities Inc. to serve as dealer
    managers for the Offer in Canada and the United States,
    respectively. The Offeror will reimburse the Dealer Managers for
    their reasonable
    <FONT style="white-space: nowrap">out-of-pocket</FONT>
    expenses, and has also agreed to indemnify the Dealer Managers
    against certain liabilities and expenses in connection with the
    Offer, including certain liabilities under securities Laws. The
    Dealer Managers may form a soliciting dealer group, comprising
    members of the Investment Dealers Association of Canada and
    members of the stock exchanges in Canada, to solicit acceptances
    of the Offer in Canada. In that event, the Offeror will pay
    customary soliciting dealer fees in connection with the tender
    of Shares. Depositing Shareholders will not be obligated to pay
    any fee or commission if they accept the Offer by using the
    services of the Dealer Managers or transmit their Shares
    directly to the Depositary.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Laurel Hill Advisory Group,&#160;LLC has been engaged to act as
    information agent under the Offer. Laurel Hill will be
    responsible for providing information about the Offer to
    Shareholders resident in Canada and the United&#160;States. The
    Information Agent will receive reasonable and customary
    compensation for its services in connection with the Offer, will
    be reimbursed for certain
    <FONT style="white-space: nowrap">out-of-pocket</FONT>
    expenses and will be indemnified against certain liabilities
    that may arise out of the performance of its obligations as
    information agent.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Questions and requests for assistance concerning the Offer
    should be made directly to the Depositary or the Information
    Agent . Additional copies of this document, the Letter of
    Acceptance and Transmittal and the Notice of Guaranteed Delivery
    may also be obtained without charge from the Information Agent
    or Depositary at the addresses shown on the last page of this
    document. Copies of the Offer Documents may also be found on
    SEDAR at <U>www.sedar.com</U>, on EDGAR at <U>www.sec.gov</U> or
    on TELUS&#146; website at <U>www.telus.com</U>.
</DIV>


<!-- link1 "23.LEGAL MATTERS" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">23.&#160;</FONT></B>
</TD>
    <TD>
    <A name='162'></A><B><FONT style="font-family: 'Times New Roman', Times">LEGAL
    MATTERS</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Legal matters on behalf of the Offeror will be passed upon by
    Osler, Hoskin&#160;&#038; Harcourt LLP, legal counsel to the
    Offeror. The opinion contained in Section&#160;20 of the
    Circular, &#147;Certain Canadian Federal Income Tax
    Considerations&#148; has been provided by Bennett Jones LLP,
    Canadian tax counsel to the Offeror.
</DIV>


<!-- link1 "24.OFFEREES&#146; STATUTORY RIGHTS" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">24.&#160;</FONT></B>
</TD>
    <TD>
    <A name='163'></A><B><FONT style="font-family: 'Times New Roman', Times">OFFEREES&#146;
    STATUTORY RIGHTS</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Securities legislation in certain of the provinces and
    territories of Canada provides securityholders of Emergis with,
    in addition to any other rights they may have at Law, rights of
    rescission or damages, or both, if there is a misrepresentation
    in a circular or notice that is required to be delivered to such
    securityholders. However, such rights must be exercised within
    prescribed time limits. Shareholders should refer to the
    applicable provisions of the securities legislation of their
    province or territory for the particulars of those rights or
    consult with a lawyer.
</DIV>


<!-- link1 "25.DIRECTORS&#146; APPROVAL" -->


<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">25.&#160;</FONT></B>
</TD>
    <TD>
    <A name='165'></A><B><FONT style="font-family: 'Times New Roman', Times">DIRECTORS&#146;
    APPROVAL</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The contents of the Offer and this Circular have been approved
    and the sending, communication or delivery thereof to
    Shareholders has been authorized by the board of directors of
    the Offeror.
</DIV>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    42
</DIV><!-- END LOGICAL PAGE -->
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<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->


<!-- link1 "CONSENT" -->


<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 12pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <A name='166'></A><B><FONT style="font-family: 'Times New Roman', Times">CONSENT</FONT></B>
</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>TO: The Directors of 6886116&#160;Canada&#160;Ltd.</B>
</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    We hereby consent to the reference to our opinion contained
    under &#147;Certain Canadian Federal Income Tax
    Considerations&#148; in Section&#160;20 of the Circular
    accompanying the Offer dated December&#160;11, 2007 made by
    6886116&#160;Canada&#160;Ltd. to the holders of common shares of
    Emergis Inc.
</DIV>

<DIV style="margin-top: 24pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Toronto, Ontario
</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

<TR>
    <TD width="50%"></TD>
    <TD width="50%"></TD>
</TR>

<TR valign="top">
    <TD nowrap align="left">    <FONT style="font-family: 'Times New Roman', Times">December&#160;11,
    2007
    </FONT></TD>
    <TD nowrap align="right">    <FONT style="font-family: 'Times New Roman', Times">(Signed)
    <FONT style="font-variant: SMALL-CAPS">Bennett Jones LLP</FONT>
    </FONT></TD>
</TR>

</TABLE>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    43
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->


<!-- link1 "CERTIFICATE OF 6886116 CANADA LTD." -->


<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 12pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <A name='168'></A><B><FONT style="font-family: 'Times New Roman', Times">CERTIFICATE
    OF 6886116 CANADA&#160;LTD.</FONT></B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    DATED: December&#160;11, 2007
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The foregoing contains no untrue statement of a material fact
    and does not omit to state a material fact that is required to
    be stated or that is necessary to make a statement not
    misleading in the light of the circumstances in which it was
    made. In addition, the foregoing does not contain any
    misrepresentation likely to affect the value or the market price
    of the Shares which are the subject of the Offer.
</DIV>

<DIV style="margin-top: 24pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="50%">&nbsp;</TD> <!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>  <!-- colindex=02 type=gutter -->
    <TD width="48%">&nbsp;</TD> <!-- colindex=02 type=maindata -->
</TR>
<!-- Table Width Row END -->
<TR valign="bottom">
<TD align="center" valign="top">
    <I>(Signed) &#147;Robert G. McFarlane&#148;<BR>
    </I>Chief Executive Officer and<BR>
    Chief Financial Officer
</TD>
<TD>
&nbsp;
</TD>
<TD align="center" valign="top">
    <I>(Signed) &#147;Audrey Ho&#148;<BR>
    </I>Senior Vice President, General Counsel<BR>
    and Corporate Secretary
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV>

<DIV style="margin-top: 24pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">On behalf
    of the Board of Directors of 6886116 Canada&#160;Ltd.</FONT></B>
</DIV>

<DIV style="margin-top: 36pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="50%">&nbsp;</TD> <!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>  <!-- colindex=02 type=gutter -->
    <TD width="48%">&nbsp;</TD> <!-- colindex=02 type=maindata -->
</TR>
<!-- Table Width Row END -->
<TR valign="bottom">
<TD align="center" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <I>(Signed) &#147;Robert G. McFarlane&#148;</I>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD align="center" valign="bottom">
    <I>(Signed) &#147;Audrey Ho&#148;</I>
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="center" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Director
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
    Director
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    44
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->


<!-- link1 "CERTIFICATE OF TELUS CORPORATION" -->


<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 12pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <A name='168'></A><B><FONT style="font-family: 'Times New Roman', Times">CERTIFICATE
    OF TELUS CORPORATION</FONT></B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    DATED: December&#160;11, 2007
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The foregoing contains no untrue statement of a material fact
    and does not omit to state a material fact that is required to
    be stated or that is necessary to make a statement not
    misleading in the light of the circumstances in which it was
    made. In addition, the foregoing does not contain any
    misrepresentation likely to affect the value or the market price
    of the Shares which are the subject of the Offer.
</DIV>

<DIV style="margin-top: 24pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="50%">&nbsp;</TD> <!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>  <!-- colindex=02 type=gutter -->
    <TD width="48%">&nbsp;</TD> <!-- colindex=02 type=maindata -->
</TR>
<!-- Table Width Row END -->
<TR valign="bottom">
<TD align="center" valign="top">
    <I>(Signed) &#147;Darren Entwistle&#148;<BR>
    </I>President and Chief Executive Officer
</TD>
<TD>
&nbsp;
</TD>
<TD align="center" valign="top">
    <I>(Signed) &#147;Robert G. McFarlane&#148;<BR>
    </I>Executive Vice-President and<BR>
    Chief Financial Officer
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV>

<DIV style="margin-top: 24pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">On behalf
    of the Board of Directors of TELUS Corporation</FONT></B>
</DIV>

<DIV style="margin-top: 36pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="50%">&nbsp;</TD> <!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>  <!-- colindex=02 type=gutter -->
    <TD width="48%">&nbsp;</TD> <!-- colindex=02 type=maindata -->
</TR>
<!-- Table Width Row END -->
<TR valign="bottom">
<TD align="center" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <I>(Signed) &#147;Brian A. Canfield&#148;</I>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD align="center" valign="bottom">
    <I>(Signed) &#147;John Lacey&#148;</I>
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="center" valign="bottom">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Director
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
    Director
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    45
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">ANY
    QUESTIONS OR REQUESTS FOR ASSISTANCE MAY BE DIRECTED TO<BR>
    THE INFORMATION AGENT:</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">LAUREL
    HILL ADVISORY GROUP, LLC</FONT></B>
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    366 Bay Street
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Toronto, Ontario M5H 4B2
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">North
    American Toll Free Number: 1-800-555-3858</FONT></B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <I><FONT style="font-family: 'Times New Roman', Times">The
    Dealer Managers for the Offer are:</FONT></I>
</DIV>

<DIV style="margin-top: 9pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="50%">&nbsp;</TD> <!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>  <!-- colindex=02 type=gutter -->
    <TD width="48%">&nbsp;</TD> <!-- colindex=02 type=maindata -->
</TR>
<!-- Table Width Row END -->
<TR valign="bottom">
<TD nowrap align="center" valign="top">
    <I>In Canada:</I>
</TD>
<TD>
&nbsp;
</TD>
<TD align="center" valign="top">
    <I>In the United States:</I>
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="center" valign="top">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="top">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="center" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    &#160;&#160;<B>J.P. MORGAN SECURITIES CANADA INC.<BR>
    </B>200 Bay Street, Suite 1800<BR>
    Toronto, Ontario<BR>
    Canada M5J 2J2<BR>
    Telephone: (416) 981-9263
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD align="center" valign="top">
    <B>J.P. MORGAN SECURITIES INC.<BR>
    </B>270 Park Avenue<BR>
    New York, New York<BR>
    USA 10017<BR>
    Telephone: (212) 622-2441
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <I><FONT style="font-family: 'Times New Roman', Times">The
    Depositary for the Offer is:</FONT></I>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">COMPUTERSHARE
    INVESTOR SERVICES INC.</FONT></B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="50%">&nbsp;</TD> <!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>  <!-- colindex=02 type=gutter -->
    <TD width="48%">&nbsp;</TD> <!-- colindex=02 type=maindata -->
</TR>
<!-- Table Width Row END -->
<TR valign="bottom">
<TD nowrap align="center" valign="top">
    <B><I>By Mail:</I></B>
</TD>
<TD>
&nbsp;
</TD>
<TD align="center" valign="top">
<DIV style="text-indent: -0pt; margin-left: 0pt;">
<B><I>By Registered Mail, by Hand or by Courier: <BR></I></B>
</DIV>
</TD>
</TR>
<TR valign="bottom">
<TD align="center" valign="top">
<DIV style="text-indent: -0pt; margin-left: 0pt;">
P.O. Box 7021, 31&#160;Adelaide Street E<BR>Toronto, Ontario M5C&#160;3H2<BR><BR>Attention: Corporate Actions
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD align="center" valign="top">
<DIV style="text-indent: -0pt; margin-left: 0pt;">
9<SUP style="font-size: 85%; vertical-align: text-top">th</SUP>&#160;Floor, 100 University Avenue<BR>Toronto, Ontario M5J 2Y1<BR><BR>Attention: Corporate Actions
</DIV>
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV>

<DIV style="margin-top: 24pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Toll Free: 1-800-564-6253
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    E-mail: <U>corporateactions@computershare.com</U>
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Website: <U>www.computershare.com</U>
</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>Any questions and requests for assistance or additional
    copies of the Offer and Circular, the Letter of Acceptance and
    Transmittal and the Notice of Guaranteed Delivery may be
    directed by the Shareholders to the Depositary or the Dealer
    Managers at their respective telephone numbers and addresses set
    out above. You may also contact your broker, dealer, commercial
    bank, trust company or other nominee for assistance. Copies of
    the above noted documents may also be found on SEDAR at
    <U>www.sedar.com</U>, on EDGAR at <U>www.sec.gov</U> or on
    TELUS&#146; website at <U>www.telus.com</U>.</B>
</DIV>

<P align="left" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV><!-- END LOGICAL PAGE -->
</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.2
<SEQUENCE>3
<FILENAME>o38790exv99w2.htm
<DESCRIPTION>EXHIBIT 99.2
<TEXT>
<HTML>
<HEAD>
<TITLE>exv99w2</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="width: 91%; margin-left: 4%"><!-- BEGIN LOGICAL PAGE -->

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 3%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B><I>The Instructions accompanying this Letter of Acceptance
    and Transmittal should be read carefully before this Letter of
    Acceptance and Transmittal is completed. The Depositary, the
    Information Agent, the Dealer Managers, your broker or other
    financial advisor can assist you in completing this Letter of
    Acceptance and Transmittal (see the back page of this document
    for addresses and telephone numbers).</I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B><FONT style="font-size: 14pt">LETTER OF ACCEPTANCE AND
    TRANSMITTAL</FONT></B>
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B><FONT style="font-size: 14pt">For Common Shares Of</FONT></B>
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B><FONT style="font-size: 18pt">EMERGIS INC.</FONT></B>
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B><FONT style="font-size: 12pt">Pursuant to an Offer dated
    December&#160;11, 2007 by 6886116 Canada Ltd.</FONT></B>
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B><FONT style="font-size: 12pt">an indirect wholly-owned
    subsidiary of</FONT></B>
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B><FONT style="font-size: 18pt">TELUS CORPORATION</FONT></B>
</DIV>

<DIV style="margin-top: 8pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-top: 1px solid #000000; padding-top: 6pt; border-right: 1px solid #000000; padding-right: 6pt; border-bottom: 1px solid #000000; padding-bottom: 6pt; border-left: 1px solid #000000; padding-left: 6pt"><!-- Begin box 1 -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>THE OFFER WILL BE OPEN FOR ACCEPTANCE UNTIL 5:00&#160;P.M.
    (EASTERN STANDARD TIME) ON JANUARY 16, 2008 UNLESS THE OFFER IS
    EXTENDED OR WITHDRAWN (THE &#147;EXPIRY TIME&#148;).</B>
</DIV>
</DIV><!-- End box 1 -->

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-top: 1px solid #000000; padding-top: 6pt; border-right: 1px solid #000000; padding-right: 6pt; border-bottom: 1px solid #000000; padding-bottom: 6pt; border-left: 1px solid #000000; padding-left: 6pt"><!-- Begin box 1 -->

<DIV style="margin-top: 4pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>USE THIS LETTER OF ACCEPTANCE AND TRANSMITTAL IF:</B>
</DIV>

<DIV style="margin-top: 4pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>1.&#160;YOU ARE DEPOSITING SHARE CERTIFICATE(S); OR</B>
</DIV>

<DIV style="margin-top: 4pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>    <B>2.&#160;</B></TD>
    <TD align="left">
    <B>YOU ARE FOLLOWING PROCEDURES FOR
    <FONT style="white-space: nowrap">BOOK-ENTRY</FONT>
    TRANSFER ESTABLISHED BY DTC AND DO NOT HAVE AN AGENT&#146;S
    MESSAGE; OR</B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 4pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>3.&#160;YOU PREVIOUSLY DEPOSITED PURSUANT TO A NOTICE OF
    GUARANTEED DELIVERY.</B>
</DIV>
</DIV><!-- End box 1 -->

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 3%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    This Letter of Acceptance and Transmittal or a manually executed
    facsimile thereof, properly completed and duly executed,
    together with all other required documents, must accompany
    certificates for common shares (the &#147;Shares&#148;) of
    Emergis Inc. (&#147;Emergis&#148; or the &#147;Company&#148;)
    deposited pursuant to the offer to purchase (the
    &#147;Offer&#148;) dated December&#160;11, 2007 made by 6886116
    Canada Ltd. (the &#147;Offeror&#148;), an indirect wholly-owned
    subsidiary of TELUS Corporation.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 3%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The terms and conditions of the Offer are incorporated by
    reference in this Letter of Acceptance and Transmittal.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 3%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Capitalized terms used but not defined in this Letter of
    Acceptance and Transmittal that are defined in the Offer and
    accompanying Circular dated December&#160;11, 2007 (together,
    the &#147;Offer and Circular&#148;) shall have the meanings set
    out in the Offer and Circular.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 3%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Shareholders may also accept the Offer in Canada by following
    the procedures for book-based transfer, provided that
    a&#160;confirmation of the book-transfer of Shares through CDSX
    into the Depositary&#146;s account at CDS is received by the
    Depositary at its office in Toronto prior to the Expiry Time.
    The Depositary has established an account at CDS for the purpose
    of the Offer. Any financial institution that is a participant in
    CDS may cause CDS to make a book-based transfer of Shares into
    the Depositary&#146;s account in accordance with CDS procedures
    for such transfer. Delivery of Shares through the CDS book-based
    transfer system will constitute a valid tender under the Offer.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 3%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Shareholders, through their respective CDS participants, who
    utilize CDSX to accept the Offer through a book-based transfer
    of their holdings into the Depositary&#146;s account with CDS
    shall be deemed to have completed and submitted a Letter of
    Acceptance and Transmittal and to be bound by the terms thereof
    and to have acknowledged that the Offeror may enforce such terms
    against the applicable Shareholder and therefore any book-based
    transfer of Shares into the Depositary&#146;s account at CDS in
    accordance with CDS procedures will be considered a valid tender
    in accordance with the terms of the Offer.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 3%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Shareholders may also accept the Offer by following the
    procedures established by The Depository Trust&#160;Company
    (&#147;DTC&#148;) for book-entry transfer. The Depositary will
    establish an account with respect to the Shares at DTC for
    purposes of the Offer. Any financial institution that is a
    participant in the system of DTC may make a book-entry delivery
    of Shares by causing DTC to transfer such Shares into the
    Depositary&#146;s account at DTC in accordance with DTC&#146;s
    procedures for such transfer. However, although delivery of
    Shares may be effected through book-entry transfer at DTC, a
    Letter of Acceptance and Transmittal or a manually executed
    facsimile thereof, properly completed and duly executed,
    together with any required signature guarantees (or an
    Agent&#146;s Message in lieu of a Letter of Acceptance and
    Transmittal) and a Book-Entry Confirmation and any other
    required documents, must, in any case, be received by the
    Depositary, at its address listed in the Letter of Acceptance
    and Transmittal, no later than the Expiry Time, or the
    depositing Shareholder must comply with the guaranteed delivery
    procedure described below. Delivery of documents to DTC does not
    constitute delivery to the Depositary.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 3%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Shareholders who wish to deposit Shares pursuant to the Offer
    but whose certificates for such Shares are not immediately
    available or who cannot deliver all the certificates and all
    other required documents to the Depositary at or before the
    Expiry
</DIV>

<P align="left" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="width: 91%; margin-left: 4%"><!-- BEGIN LOGICAL PAGE -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Time must deposit their Shares according to the guaranteed
    delivery procedure set forth in Section&#160;3 of the Offer,
    &#147;Manner of Acceptance&#160;&#151; Procedure for Guaranteed
    Delivery&#148;. See Instruction&#160;2, &#147;Procedures for
    Guaranteed Delivery&#148;.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 3%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    This Letter of Acceptance and Transmittal is to be used if
    certificates are to be forwarded herewith or, for U.S.
    Shareholders (unless an Agent&#146;s Message is utilized), if
    delivery of Shares is to be made by book-entry transfer to an
    account maintained by the Depositary at DTC.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 3%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>Delivery of this Letter of Acceptance and Transmittal to an
    address other than as set forth below will not constitute a
    valid delivery to the Depositary. You must sign this Letter of
    Acceptance and Transmittal in the appropriate space provided
    below and, if you are a U.S. Shareholder, you must also complete
    the Substitute
    <FONT style="white-space: nowrap">Form&#160;W-9</FONT>
    forming part of this Letter of Acceptance and Transmittal. See
    Instruction&#160;11, &#147;Important U.S. Federal Income Tax
    Information For U.S.&#160;Shareholders&#148;.</B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">TO:&#160;&#160;&#160;&#160;&#160;&#160;&#160;6886116
    Canada Ltd., an indirect wholly-owned subsidiary of TELUS
    Corporation</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">AND TO:
    Computershare Investor Services Inc. (the
    &#147;Depositary&#148;), at its offices set out herein</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 3%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The undersigned delivers to you the enclosed certificate(s) for
    Shares and, subject only to the provisions of the Offer
    regarding withdrawal, irrevocably accepts the Offer for such
    Shares upon the terms and conditions contained in the Offer. The
    following are the details of the enclosed certificate(s):
</DIV>

<DIV style="margin-top: 9pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="26%">&nbsp;</TD> <!-- colindex=01 type=maindata -->
    <TD width="1%">&nbsp;</TD>  <!-- colindex=02 type=gutterleft -->
    <TD width="1%">&nbsp;</TD>  <!-- colindex=02 type=gutterright -->
    <TD width="22%">&nbsp;</TD> <!-- colindex=02 type=maindata -->
    <TD width="1%">&nbsp;</TD>  <!-- colindex=03 type=gutterleft -->
    <TD width="1%">&nbsp;</TD>  <!-- colindex=03 type=gutterright -->
    <TD width="23%">&nbsp;</TD> <!-- colindex=03 type=maindata -->
    <TD width="1%">&nbsp;</TD>  <!-- colindex=04 type=gutterleft -->
    <TD width="1%">&nbsp;</TD>  <!-- colindex=04 type=gutterright -->
    <TD width="23%">&nbsp;</TD> <!-- colindex=04 type=maindata -->
</TR>
<!-- Table Width Row END -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="center" valign="bottom" style="border-left: 1px solid #000000; padding-left: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-top: 1px solid #000000">
    <B>Name(s) in which<BR>
    </B>
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-top: 1px solid #000000">
    <B>Number of Shares<BR>
    </B>
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
    <B>Number of Shares<BR>
    </B>
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="center" valign="bottom" style="border-left: 1px solid #000000; padding-left: 2pt">
    <B>Certificate Number(s)</B>
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
    <B>Registered</B>
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
    <B>Represented by Certificate</B>
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-right: 1px solid #000000; padding-right: 2pt">
    <B>Deposited</B>
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top" style="border-left: 1px solid #000000; padding-left: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt">
<TD nowrap align="left" valign="top" style="border-left: 1px solid #000000; padding-left: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top" style="border-left: 1px solid #000000; padding-left: 2pt">
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-right: 1px solid #000000; padding-right: 2pt">
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt">
<TD nowrap align="left" valign="top" style="border-left: 1px solid #000000; padding-left: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top" style="border-left: 1px solid #000000; padding-left: 2pt">
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-right: 1px solid #000000; padding-right: 2pt">
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt">
<TD nowrap align="left" valign="top" style="border-left: 1px solid #000000; padding-left: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top" style="border-left: 1px solid #000000; padding-left: 2pt">
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-right: 1px solid #000000; padding-right: 2pt">
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt">
<TD nowrap align="left" valign="top" style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    <B>TOTAL:</B>
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-right: 1px solid #000000; padding-right: 2pt">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <I>(Please print or type. If space is insufficient, please
    attach a list in the above form.)</I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 3%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The undersigned acknowledges receipt of the Offer and Circular
    and acknowledges that there will be a binding agreement between
    the undersigned and the Offeror effective immediately following
    the Offeror taking up the Shares covered by this Letter of
    Acceptance and Transmittal and delivered to the Depositary (the
    &#147;Deposited Securities&#148;) in accordance with the terms
    and subject to the conditions of the Offer. The undersigned
    represents and warrants that (a)&#160;the undersigned has full
    power and authority to deposit, sell, assign and transfer the
    Deposited Securities and any Distributions (as defined below)
    being deposited; (b)&#160;the Deposited Securities and
    Distributions have not been sold, assigned or transferred, nor
    has any agreement been entered into to sell, assign or transfer
    any of the Deposited Securities and Distributions, to any other
    Person; (c)&#160;the deposit of the Deposited Securities and
    Distributions complies with applicable Laws; and (d)&#160;when
    the Deposited Securities and Distributions are taken up and paid
    for by the Offeror, the Offeror will acquire good title thereto,
    free and clear from all liens, restrictions, charges,
    encumbrances, claims and rights of others.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 3%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>IN CONSIDERATION OF THE OFFER AND FOR VALUE RECEIVED,</B>
    upon the terms and subject to the conditions set forth in the
    Offer and in this Letter of Acceptance and Transmittal, subject
    only to the withdrawal rights set forth in the Offer the
    undersigned irrevocably deposits, sells, assigns and transfers
    to the Offeror all of the right, title and interest of the
    undersigned in and to the Deposited Securities, and in and to
    all rights and benefits arising from such Deposited Securities
    including any and all dividends, distributions, payments,
    securities, rights, assets or other interests which may be
    declared, paid, accrued, issued, distributed, made or
    transferred on or in respect of the Deposited Securities or any
    of them on and after the date of the Offer, other than any cash
    dividend, distribution or payment in respect of which a
    reduction in the price of the Offer is made pursuant to
    Section&#160;10 of the Offer, &#147;Dividends and Distributions;
    Liens&#148;, but including any dividends, distributions or
    payments on such dividends, distributions, payments, securities,
    property or other interests (collectively,
    &#147;Distributions&#148;).
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 3%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    If, on or after November&#160;28, 2007, the Company should
    declare, make, pay, allot, reserve or issue any Distribution in
    respect of Shares accepted for purchase pursuant to the Offer
    which is payable or distributable to the Shareholders on a
    record date which is prior to the date of transfer of such
    Shares into the name of the Offeror or its nominees or
    transferees on the share
</DIV>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    2
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="width: 91%; margin-left: 4%"><!-- BEGIN LOGICAL PAGE -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    register maintained by or on behalf of Emergis, then without
    prejudice to the Offeror&#146;s rights under Section&#160;4 of
    the Offer, &#147;Conditions of the Offer&#148;, in the case of
    any cash dividend, distribution or payment, the cash
    consideration payable per Share pursuant to the Offer will be
    reduced by the amount of any such dividend, distribution or
    payment or in the case of any other Distribution, the whole of
    any such Distribution will, pursuant to the terms of the Offer
    and this Letter of Acceptance and Transmittal, be received and
    held by the depositing Shareholder for the account of and for
    the benefit of the Offeror and will be promptly remitted and
    transferred by the depositing Shareholder to the Depositary for
    the account of the Offeror, accompanied by appropriate
    documentation of transfer. Pending such remittance, the Offeror
    will be entitled to all rights and privileges as owner of any
    such Distribution and may withhold the entire purchase price
    payable by the Offeror pursuant to the Offer or deduct from the
    purchase price payable by the Offeror pursuant to the Offer the
    amount or value of the Distribution, as determined by the
    Offeror in its sole discretion. The declaration or payment of
    any such dividend or Distribution may have tax consequences not
    discussed in Section&#160;20 of the Circular, &#147;Certain
    Canadian Federal Income Tax Considerations&#148;.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 3%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Shareholders whose Share certificates are not immediately
    available or who cannot cause their Share certificate(s) and all
    other required documents to be delivered to the Depositary at or
    before the Expiry Time must deposit their Shares according to
    the guaranteed delivery procedure set forth in Section&#160;3 of
    the Offer, &#147;Manner of Acceptance&#160;&#151; Procedure for
    Guaranteed Delivery&#148;.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 3%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The undersigned irrevocably constitutes and appoints any
    director or officer of the Offeror and any other Person
    designated by the Offeror in writing (each, an
    &#147;Appointee&#148;) as the true and lawful agents, attorneys
    and attorneys-in-fact and proxies of the undersigned with
    respect to the Deposited Securities taken up and paid for under
    the Offer and any Distributions on such Deposited Securities
    (which securities upon being taken up and paid for are, together
    with any Distributions thereon, hereinafter referred to as the
    &#147;Purchased Securities&#148;), effective on and after the
    date the Offeror takes up and pays for such Deposited
    Securities, with full power of substitution (such power of
    attorney, being coupled with an interest, being irrevocable).
    The undersigned irrevocably authorizes an Appointee, in the name
    and on behalf of the undersigned, (a)&#160;to register or record
    the transfer and/or cancellation of such Purchased Securities
    (to the extent consisting of securities) on the appropriate
    register maintained by or on behalf of Emergis; (b)&#160;for so
    long as any of such Purchased Securities are registered or
    recorded in the name of the undersigned (whether or not they are
    now so registered or recorded), to exercise any and all rights
    of the undersigned including, without limitation, to vote,
    execute and deliver any and all instruments of proxy,
    authorizations or consents in form and on terms satisfactory to
    the Offeror in respect of any or all Purchased Securities,
    revoke any such instrument, authorization or consent to
    designate in such instrument, authorization or consent any
    Person or Persons as the proxy of the undersigned in respect of
    the Purchased Securities for all purposes including, without
    limitation, in connection with any meeting (whether annual,
    special or otherwise or any adjournment thereof including,
    without limitation, any meeting to consider a Subsequent
    Acquisition Transaction) of holders of relevant securities of
    Emergis; (c)&#160;to execute, endorse and negotiate, for and in
    the name of and on behalf of the undersigned, any and all
    cheques or other instruments representing any Distribution
    payable to or to the order of, or endorsed in favour of, the
    undersigned; and (d)&#160;to exercise any other right of a
    Shareholder with respect to such Purchased Securities.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 3%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The undersigned revokes any and all other authority, whether as
    agent, attorney-in-fact, attorney, proxy or otherwise,
    previously conferred or agreed to be conferred by the
    undersigned at any time with respect to the Deposited Securities
    or any Distributions. No subsequent authority, whether as agent,
    attorney-in-fact, attorney, proxy or otherwise, will be granted
    with respect to the Deposited Securities or any Distributions by
    or on behalf of the undersigned unless the Deposited Securities
    are not taken up and paid for under the Offer.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 3%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The undersigned agrees not to vote any of the Purchased
    Securities at any meeting (whether annual, special or otherwise
    or any adjournment thereof, including, without limitation, any
    meeting to consider a Subsequent Acquisition Transaction) of
    holders of relevant securities of Emergis and not to exercise
    any of the other rights or privileges attached to the Purchased
    Securities, or otherwise act with respect thereto. The
    undersigned agrees further to execute and deliver to the Offeror
    any and all instruments of proxy, authorizations or consents in
    respect of all or any such Purchased Securities. The undersigned
    agrees further to appoint in any such instruments of proxy,
    authorizations or consents the Person or Persons specified by
    the Offeror as the proxy or the proxy nominee or nominees of the
    undersigned in respect of such Purchased Securities. <B>Upon
    such appointment, all prior proxies and other authorizations
    (including, without limitation, all appointments of any agent,
    attorney or attorney-in-fact) or consents given by the holder of
    such Purchased Securities with respect thereto will be revoked
    and no subsequent proxies or other authorizations or consents
    may be given by such Person with respect thereto.</B>
</DIV>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    3
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="width: 91%; margin-left: 4%"><!-- BEGIN LOGICAL PAGE -->

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 3%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The undersigned covenants and agrees to execute, upon request of
    the Offeror, any additional documents, transfers and other
    assurances as may be necessary or desirable to complete the
    sale, assignment and transfer of the Purchased Securities
    effectively to the Offeror.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 3%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Each authority conferred or agreed to be conferred by the
    undersigned in this Letter of Acceptance and Transmittal is
    irrevocable and may be exercised during any subsequent legal
    incapacity of the undersigned and shall, to the extent permitted
    by law, survive the death or incapacity, bankruptcy or
    insolvency of the undersigned and all obligations of the
    undersigned in this Letter of Acceptance and Transmittal shall
    be binding upon the heirs, personal representatives, successors
    and assigns of the undersigned. Except as stated in the Offer,
    the deposit of Shares pursuant to this Letter of Acceptance and
    Transmittal is irrevocable.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 3%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The undersigned instructs the Offeror and the Depositary, upon
    the Offeror taking up the Deposited Securities, to mail the
    cheques, payable in Canadian funds, by first class mail, postage
    prepaid, or to hold such cheques for pick-up, in accordance with
    the instructions given below. Should any Deposited Securities
    not be purchased, the certificates for Deposited Securities and
    other relevant documents shall be returned in accordance with
    the instructions in the preceding sentence. The undersigned
    acknowledges that the Offeror has no obligation pursuant to the
    instructions given below to transfer any Deposited Securities
    from the name of the registered holder thereof if the Offeror
    does not purchase any of the Deposited Securities.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 3%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Pursuant to rules of the Canadian Payments Association, a
    Cdn.$25&#160;million ceiling has been established on cheques,
    bank drafts and other paper based payments processed through
    Canada&#146;s clearing system. As a result, any payment to the
    undersigned in excess of Cdn.$25&#160;million will be effected
    by the Depositary by wire transfer in accordance with the Large
    Value Transfer System Rules established by the Canadian Payments
    Association. Accordingly, settlement with the undersigned
    involving a payment in excess of Cdn.$25&#160;million will be
    made only in accordance with wire transfer instructions provided
    by the undersigned to the Depositary in writing. In the event
    wire transfer instructions are required as set out above, the
    Depositary will contact the undersigned promptly following the
    Expiry Time for purposes of obtaining wire transfer
    instructions. Any delay in payment by the Depositary resulting
    from the provision by the undersigned of wire transfer
    instructions will not entitle the undersigned to interest or
    other compensation in addition to the amounts to which the
    undersigned is entitled pursuant to the Offer.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 3%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>Shareholders will not be required to pay for any fee or
    commission if they accept the Offer by using the services of the
    Dealer Managers or Information Agent or by depositing their
    Shares directly with the Depositary.</B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 3%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    By reason of the use by the undersigned of an English language
    form of Letter of Acceptance and Transmittal, the undersigned
    and each of you shall be deemed to have required that any
    contract evidenced by the Offer as accepted through this Letter
    of Acceptance and Transmittal, as well as all documents related
    thereto, be drawn exclusively in the English language. En raison
    de l&#146;usage d&#146;une lettre d&#146;envoi en langue
    anglaise par le soussign&#233;, le soussign&#233; et les
    destinataires sont r&#233;put&#233;s avoir requis que tout
    contrat attest&#233; par l&#146;offre accept&#233;e par cette
    lettre d&#146;acceptation et d&#146;envoi, de m&#234;me que tous
    les documents qui s&#146;y rapportent, soient r&#233;diges
    exclusivement en langue anglaise.
</DIV>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    4
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="width: 91%; margin-left: 4%"><!-- BEGIN LOGICAL PAGE -->
<DIV style="width: 100%; height: 9in; border-top: 1px solid #000000; padding-top: 12pt; border-right: 1px solid #000000; padding-right: 12pt; border-bottom: 1px solid #000000; padding-bottom: 12pt; border-left: 1px solid #000000; padding-left: 12pt"><!-- Begin box 1 -->

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">SHAREHOLDER
    SIGNATURE</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">If you
    are a U.S. Shareholder, you must also complete<BR>
    the accompanying Substitute
    <FONT style="white-space: nowrap">Form&#160;W-9</FONT>
    or other applicable form<BR>
    (See Instruction&#160;11, &#147;Important U.S. Federal Income
    Tax Information for U.S. Shareholders&#148;)</FONT></B>
</DIV>

<DIV style="margin-top: 9pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="49%">&nbsp;</TD> <!-- colindex=01 type=maindata -->
    <TD width="4%">&nbsp;</TD>  <!-- colindex=02 type=gutter -->
    <TD width="47%">&nbsp;</TD> <!-- colindex=02 type=maindata -->
</TR>
<!-- Table Width Row END -->
<TR valign="bottom">
<TD align="center" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Signature guarantee by (if required under Instruction&#160;4):
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="top">
<DIV style="text-indent: -37pt; margin-left: 37pt">
    Dated:&#160;&#160;<FONT style="word-spacing: 100pt; white-space: nowrap; font-size: 1pt"><U>&#173;
    &#173;</U></FONT><!-- callerid=208 iwidth=240 length=0 -->
</DIV>
</TD>
</TR>
<TR valign="bottom" style="line-height: 24pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="center" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <DIV style="font-size: 0pt; margin-left: 0%; width: 100%;border-bottom: 1pt solid #000000"></DIV><DIV style="text-indent:0pt"><!-- callerid=208 iwidth=240 length=0 -->Authorized
    Signature of Guarantor</DIV>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD align="center" valign="top">
    <DIV style="font-size: 0pt; margin-left: 0%; width: 100%;border-bottom: 1pt solid #000000"></DIV><!-- callerid=208 iwidth=240 length=0 -->Signature
    of Shareholder or Authorized Representative See Instructions 3
    and 4
</TD>
</TR>
<TR valign="bottom" style="line-height: 24pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="center" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <DIV style="font-size: 0pt; margin-left: 0%; width: 100%;border-bottom: 1pt solid #000000"></DIV><DIV style="text-indent:0pt"><!-- callerid=208 iwidth=240 length=0 -->Name
    of Guarantor (please print or type)</DIV>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD align="center" valign="top">
    <DIV style="font-size: 0pt; margin-left: 0%; width: 100%;border-bottom: 1pt solid #000000"></DIV><!-- callerid=208 iwidth=240 length=0 -->Name
    of Shareholder (please print or type)
</TD>
</TR>
<TR valign="bottom" style="line-height: 24pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="center" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <DIV style="font-size: 0pt; margin-left: 0%; width: 100%;border-bottom: 1pt solid #000000"></DIV><DIV style="text-indent:0pt"><!-- callerid=208 iwidth=240 length=0 -->Address
    of Guarantor (please print or type)</DIV>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD align="center" valign="top">
    <DIV style="font-size: 0pt; margin-left: 0%; width: 100%;border-bottom: 1pt solid #000000"></DIV><!-- callerid=208 iwidth=240 length=0 -->Daytime
    Telephone Number of Shareholder
</TD>
</TR>
<TR valign="bottom" style="line-height: 24pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="center" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <BR>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD align="center" valign="top">
    <DIV style="font-size: 0pt; margin-left: 0%; width: 100%;border-bottom: 1pt solid #000000"></DIV><!-- callerid=208 iwidth=240 length=0 -->Fax
    Number of Shareholder
</TD>
</TR>
<TR valign="bottom" style="line-height: 24pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="center" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <BR>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD align="center" valign="top">
    <DIV style="font-size: 0pt; margin-left: 0%; width: 100%;border-bottom: 1pt solid #000000"></DIV><!-- callerid=208 iwidth=240 length=0 -->E-mail
    Address of Shareholder
</TD>
</TR>
<TR valign="bottom" style="line-height: 24pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="center" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <BR>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD align="center" valign="top">
    <DIV style="font-size: 0pt; margin-left: 0%; width: 100%;border-bottom: 1pt solid #000000"></DIV><!-- callerid=208 iwidth=240 length=0 -->Name
    of Authorized Representative,<BR>
    if applicable (please print or type)
</TD>
</TR>
<TR valign="bottom" style="line-height: 24pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="center" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <BR>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD align="center" valign="top">
    <DIV style="font-size: 0pt; margin-left: 0%; width: 100%;border-bottom: 1pt solid #000000"></DIV><!-- callerid=208 iwidth=240 length=0 -->Daytime
    Telephone Number of Authorized Representative
</TD>
</TR>
<TR valign="bottom" style="line-height: 24pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="center" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <BR>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD align="center" valign="top">
    <DIV style="font-size: 0pt; margin-left: 0%; width: 100%;border-bottom: 1pt solid #000000"></DIV><!-- callerid=208 iwidth=240 length=0 -->Fax
    Number of Authorized Representative
</TD>
</TR>
<TR valign="bottom" style="line-height: 24pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="center" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <BR>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD align="center" valign="top">
    <DIV style="font-size: 0pt; margin-left: 0%; width: 100%;border-bottom: 1pt solid #000000"></DIV><!-- callerid=208 iwidth=240 length=0 -->E-mail
    Address of Authorized Representative
</TD>
</TR>
</TABLE>
</DIV><!-- End box 1 -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    5
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="width: 91%; margin-left: 4%"><!-- BEGIN LOGICAL PAGE -->

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">SHAREHOLDER
    INFORMATION AND INSTRUCTIONS</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 3%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>Please review carefully and complete the following boxes, as
    appropriate.</B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">


</DIV>
<DIV style="width: 100%; border-top: 1px solid #000000; padding-top: 12pt; border-right: 1px solid #000000; padding-right: 12pt; border-bottom: 1px solid #000000; padding-bottom: 12pt; border-left: 1px solid #000000; padding-left: 12pt"><!-- Begin box 1 -->

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>BLOCK A<BR>
    REGISTRATION AND PAYMENT INSTRUCTIONS<BR>
    </B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    (See Instructions&#160;3 and 4)<BR>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    ISSUE CHEQUE IN THE NAME OF:<BR>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    (please print or type)
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<CENTER style="font-size: 1pt; width: 100%; border-bottom: 1pt solid #000000"></CENTER><!-- callerid=999 iwidth=504 length=0 -->

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    (Name)
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<CENTER style="font-size: 1pt; width: 100%; border-bottom: 1pt solid #000000"></CENTER><!-- callerid=999 iwidth=504 length=0 -->

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    (Street Address and Number)
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<CENTER style="font-size: 1pt; width: 100%; border-bottom: 1pt solid #000000"></CENTER><!-- callerid=999 iwidth=504 length=0 -->

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    (City and Province or State)
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<CENTER style="font-size: 1pt; width: 100%; border-bottom: 1pt solid #000000"></CENTER><!-- callerid=999 iwidth=504 length=0 -->

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    (Country and Postal (or Zip) Code)
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<CENTER style="font-size: 1pt; width: 100%; border-bottom: 1pt solid #000000"></CENTER><!-- callerid=999 iwidth=504 length=0 -->

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    (Telephone&#160;&#151; Business Hours)
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<CENTER style="font-size: 1pt; width: 100%; border-bottom: 1pt solid #000000"></CENTER><!-- callerid=999 iwidth=504 length=0 -->

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <FONT style="white-space: nowrap">(E-mail</FONT>
    Address)
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<CENTER style="font-size: 1pt; width: 100%; border-bottom: 1pt solid #000000"></CENTER><!-- callerid=999 iwidth=504 length=0 -->

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    (Tax Identification, Social Insurance Number or<BR>
    Social Security Number)
</DIV>

<DIV style="margin-top: 24pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    (See Substitute
    <FONT style="white-space: nowrap">Form&#160;W-9</FONT>
    included herein)
</DIV>
</DIV><!-- End box 1 -->

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">


</DIV>
<DIV style="width: 100%; border-top: 1px solid #000000; padding-top: 12pt; border-right: 1px solid #000000; padding-right: 12pt; border-bottom: 1px solid #000000; padding-bottom: 12pt; border-left: 1px solid #000000; padding-left: 12pt"><!-- Begin box 1 -->

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>BLOCK B<BR>
    DELIVERY INSTRUCTIONS<BR>
    </B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    (See Instructions&#160;3, 4 and 6)<BR>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    SEND CHEQUE TO<BR>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    (Unless BLOCK &#147;C&#148; is<BR>
    checked):<BR>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <FONT style="font-family: Wingdings; font-variant: normal">&#111;</FONT>
    Same as address in Block A or to:<BR>
    (please print or type)
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<CENTER style="font-size: 1pt; width: 100%; border-bottom: 1pt solid #000000"></CENTER><!-- callerid=999 iwidth=504 length=0 -->

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    (Name)
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<CENTER style="font-size: 1pt; width: 100%; border-bottom: 1pt solid #000000"></CENTER><!-- callerid=999 iwidth=504 length=0 -->

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    (Street Address and Number)
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<CENTER style="font-size: 1pt; width: 100%; border-bottom: 1pt solid #000000"></CENTER><!-- callerid=999 iwidth=504 length=0 -->

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    (City and Province or State)
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<CENTER style="font-size: 1pt; width: 100%; border-bottom: 1pt solid #000000"></CENTER><!-- callerid=999 iwidth=504 length=0 -->

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    (Country and Postal (or Zip) Code)
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<CENTER style="font-size: 1pt; width: 100%; border-bottom: 1pt solid #000000"></CENTER><!-- callerid=999 iwidth=504 length=0 -->

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    (Telephone&#160;&#151; Business Hours)
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<CENTER style="font-size: 1pt; width: 100%; border-bottom: 1pt solid #000000"></CENTER><!-- callerid=999 iwidth=504 length=0 -->

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <FONT style="white-space: nowrap">(E-mail</FONT>
    Address)
</DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV>
</DIV><!-- End box 1 -->

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 24pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">


</DIV>
<DIV style="width: 100%; border-top: 1px solid #000000; padding-top: 12pt; border-right: 1px solid #000000; padding-right: 12pt; border-bottom: 1px solid #000000; padding-bottom: 12pt; border-left: 1px solid #000000; padding-left: 12pt"><!-- Begin box 1 -->

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>BLOCK C<BR>
    SPECIAL PICK-UP INSTRUCTIONS</B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="2%"></TD>
    <TD width="98%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>    <FONT style="font-family: Wingdings; font-variant: normal">&#111;</FONT>&#160;</TD>
    <TD align="left">
    HOLD CHEQUE FOR PICK-UP AGAINST COUNTER RECEIPT AT THE OFFICES
    OF THE DEPOSITARY WHERE THIS LETTER OF ACCEPTANCE AND
    TRANSMITTAL IS DEPOSITED (check box)
</TD>
</TR>

</TABLE>
</DIV><!-- End box 1 -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    6
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">


</DIV>
<DIV style="width: 100%; border-top: 1px solid #000000; padding-top: 12pt; border-right: 1px solid #000000; padding-right: 12pt; border-bottom: 1px solid #000000; padding-bottom: 12pt; border-left: 1px solid #000000; padding-left: 12pt"><!-- Begin box 1 -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>BLOCK D<BR>
    DEPOSIT PURSUANT TO NOTICE OF GUARANTEED DELIVERY<BR>
    </B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    (See Instruction&#160;2)
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="3%"></TD>
    <TD width="97%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>    <FONT style="font-family: Wingdings; font-variant: normal">&#111;</FONT>&#160;&#160;</TD>
    <TD align="left">
    CHECK HERE IF SHARES ARE BEING DEPOSITED PURSUANT TO A NOTICE OF
    GUARANTEED DELIVERY PREVIOUSLY SENT TO THE TORONTO OFFICE OF THE
    DEPOSITARY AND COMPLETE THE FOLLOWING (please print or type)
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Name of Registered
    Holder&#160;&#160;<FONT style="word-spacing: 100pt; white-space: nowrap; font-size: 1pt"><U>&#173;
    &#173;</U></FONT><!-- callerid=128 iwidth=480 length=0 -->
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Date of Execution of Notice of Guaranteed
    Delivery&#160;&#160;<FONT style="word-spacing: 100pt; white-space: nowrap; font-size: 1pt"><U>&#173;
    &#173;</U></FONT><!-- callerid=128 iwidth=480 length=0 -->
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Name of Institution which Guaranteed
    Delivery&#160;&#160;<FONT style="word-spacing: 100pt; white-space: nowrap; font-size: 1pt"><U>&#173;
    &#173;</U></FONT><!-- callerid=128 iwidth=480 length=0 -->
</DIV>
</DIV><!-- End box 1 -->

<DIV style="margin-top: 24pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">


</DIV>
<DIV style="width: 100%; border-top: 1px solid #000000; padding-top: 12pt; border-right: 1px solid #000000; padding-right: 12pt; border-bottom: 1px solid #000000; padding-bottom: 12pt; border-left: 1px solid #000000; padding-left: 12pt"><!-- Begin box 1 -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>BLOCK E<BR>
    INVESTMENT DEALER OR BROKER<BR>
    SOLICITING ACCEPTANCE OF THE OFFER<BR>
    </B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    (See Instruction&#160;8)
</DIV>

<DIV style="margin-top: 24pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="64%">&nbsp;</TD> <!-- colindex=01 type=maindata -->
    <TD width="5%">&nbsp;</TD>  <!-- colindex=02 type=gutter -->
    <TD width="31%">&nbsp;</TD> <!-- colindex=02 type=maindata -->
</TR>
<!-- Table Width Row END -->
<TR valign="bottom">
<TD nowrap align="center" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <DIV style="font-size: 0pt; margin-left: 0%; width: 100%;border-bottom: 1pt solid #000000"></DIV><DIV style="text-indent:0pt"><!-- callerid=208 iwidth=304 length=0 -->(Firm)</DIV>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="top">
    <DIV style="font-size: 0pt; margin-left: 0%; width: 100%;border-bottom: 1pt solid #000000"></DIV><!-- callerid=208 iwidth=152 length=0 -->(Telephone
    Number)
</TD>
</TR>
<TR valign="bottom" style="line-height: 24pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="center" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <DIV style="font-size: 0pt; margin-left: 0%; width: 100%;border-bottom: 1pt solid #000000"></DIV><DIV style="text-indent:0pt"><!-- callerid=208 iwidth=304 length=0 -->(Address)</DIV>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="top">
    <DIV style="font-size: 0pt; margin-left: 0%; width: 100%;border-bottom: 1pt solid #000000"></DIV><!-- callerid=208 iwidth=152 length=0 -->(Facsimile
    Number)
</TD>
</TR>
<TR valign="bottom" style="line-height: 24pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="center" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    <DIV style="font-size: 0pt; margin-left: 0%; width: 100%;border-bottom: 1pt solid #000000"></DIV><DIV style="text-indent:0pt"><!-- callerid=208 iwidth=304 length=0 -->(Registered
    Representative)</DIV>
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD align="center" valign="top">
    <DIV style="font-size: 0pt; margin-left: 0%; width: 100%;border-bottom: 1pt solid #000000"></DIV><!-- callerid=208 iwidth=152 length=0 -->(Registered
    Representative Identification Number)
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="3%"></TD>
    <TD width="97%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>    <FONT style="font-family: Wingdings; font-variant: normal">&#111;</FONT>&#160;&#160;
</TD>
    <TD align="left">    CHECK HERE IF LIST OF BENEFICIAL HOLDERS IS ATTACHED
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>    <FONT style="font-family: Wingdings; font-variant: normal">&#111;</FONT>&#160;&#160;
</TD>
    <TD align="left">    CHECK HERE IF DISKETTE TO FOLLOW
</TD>
</TR>

</TABLE>
</DIV><!-- End box 1 -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    7
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">


</DIV>
<DIV style="width: 100%; border-top: 1px solid #000000; padding-top: 12pt; border-right: 1px solid #000000; padding-right: 12pt; border-bottom: 1px solid #000000; padding-bottom: 12pt; border-left: 1px solid #000000; padding-left: 12pt"><!-- Begin box 1 -->

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>BLOCK F<BR>
    STATUS AS U.S. SHAREHOLDER<BR>
    </B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    (See Instruction&#160;11)
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>Indicate whether you are a U.S. Shareholder or are acting on
    behalf of a U.S. Shareholder.</B> A &#147;U.S. Shareholder&#148;
    is any holder of Shares that is either (A)&#160;providing an
    address in Block &#147;B&#148; that is located within the United
    States or any territory or possession thereof or (B)&#160;a U.S.
    person for U.S. federal income tax purposes.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="3%"></TD>
    <TD width="97%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>    <FONT style="font-family: Wingdings; font-variant: normal">&#111;</FONT>&#160;&#160;
</TD>
    <TD align="left">    The person signing on page 5 represents that it is not a U.S.
    Shareholder and is not acting on behalf of a U.S. Shareholder.
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>    <FONT style="font-family: Wingdings; font-variant: normal">&#111;</FONT>&#160;&#160;
</TD>
    <TD align="left">    The person signing on page 5 is a U.S. Shareholder or is acting
    on behalf of a U.S. Shareholder.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>To avoid U.S. backup withholding, if you are a U.S.
    Shareholder or acting on behalf of a U.S. Shareholder, you must
    furnish Substitute
    <FONT style="white-space: nowrap">Form&#160;W-9</FONT>
    or, in certain circumstances, another withholding tax
    certificate. You can find more information in
    Instruction&#160;11, &#147;Important U.S. Federal Income Tax
    Information For U.S. Shareholders&#148;.</B>
</DIV>
</DIV><!-- End box 1 -->

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    8
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">INSTRUCTIONS
    AND RULES</FONT></B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">1.&#160;</FONT></B>
</TD>
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">Use of
    Letter of Acceptance and Transmittal</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="5%"></TD>
    <TD width="91%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (a)&#160;
</TD>
    <TD align="left">
    This Letter of Acceptance and Transmittal (or a manually
    executed facsimile copy thereof) together with accompanying
    certificate(s) representing the Deposited Securities or
    alternatively, a Book-Entry Confirmation of a book-entry
    transfer of the Deposited Securities into the Depositary&#146;s
    account at DTC must be received by the Depositary at any of the
    offices specified below before 5:00&#160;p.m. (Eastern Standard
    Time) on January 16, 2008, being the Expiry Time, unless the
    Offer is extended or unless the procedures for guaranteed
    delivery set out in paragraph&#160;2 below are employed.
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (b)&#160;
</TD>
    <TD align="left">
    The method used to deliver this Letter of Acceptance and
    Transmittal and any accompanying certificates representing
    Shares (or an Agent&#146;s Message, including delivery through
    the Depository Trust Company) is at the option and risk of the
    holder, and delivery will be deemed effective only when such
    documents are actually received. The Offeror recommends that the
    necessary documentation be hand delivered to the Depositary at
    any of its offices specified below, and a receipt obtained;
    otherwise the use of registered mail with return receipt
    requested, properly insured, is recommended. Shareholders whose
    Shares are registered in the name of a broker, investment
    dealer, bank, trust company or other nominee should contact that
    nominee for assistance in depositing those Shares. Delivery to
    any office or transmission other than to a specified office or
    facsimile number does not constitute delivery for this purpose.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">2.&#160;</FONT></B>
</TD>
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">Procedures
    for Guaranteed Delivery</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    If a Shareholder wishes to deposit Shares pursuant to the Offer
    and (i)&#160;the certificate(s) representing such Shares are not
    immediately available or (ii)&#160;the Shareholder cannot
    deliver the certificate(s) representing such Shares and all
    other required documents to the Depositary on a timely basis at
    or prior to the Expiry Time, such Shares may nevertheless be
    deposited under the Offer provided that all of the following
    conditions are met:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="5%"></TD>
    <TD width="91%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (a)&#160;
</TD>
    <TD align="left">
    such a deposit is made by or through an Eligible Institution (as
    defined below);
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (b)&#160;
</TD>
    <TD align="left">
    a properly completed and duly executed Notice of Guaranteed
    Delivery (printed on green paper) in the form accompanying this
    Letter of Acceptance and Transmittal or a manually executed
    facsimile copy thereof is received by the Depositary at its
    Toronto office as set forth in the Notice of Guaranteed Delivery
    (by hand, courier, facsimile transmission or mail) together with
    a guarantee in the form set forth in such Notice of Guaranteed
    Delivery by an Eligible Institution, at or prior to the Expiry
    Time; and
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (c)&#160;
</TD>
    <TD align="left">
    the certificate(s) representing the Deposited Securities in
    proper form for transfer, or a Book-Entry Confirmation with
    respect to the Shares, together with a properly completed and
    duly executed copy of this Letter of Acceptance and Transmittal,
    or a manually executed facsimile copy thereof, and all other
    documents required by the Letter of Acceptance and Transmittal
    must be received at the Toronto office of the Depositary at or
    prior to 5:00&#160;p.m. (Eastern Standard Time) on the third
    trading day on the TSX after the Expiry Time.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    An &#147;Eligible Institution&#148; means a Canadian
    Schedule&#160;I chartered bank, a member of the Securities
    Transfer Agent Medallion Program (STAMP), a member of the Stock
    Exchange Medallion Program (SEMP) or a member of the New York
    Stock Exchange, Inc. Medallion Signature Program (MSP) (members
    of these programs are usually members of a recognized stock
    exchange in Canada and the United States, members of the
    Investment Dealers Association of Canada, members of the
    National Association of Securities Dealers or banks and trust
    companies in the United States).
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">3.&#160;</FONT></B>
</TD>
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">Signatures</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    This Letter of Acceptance and Transmittal must be filled in and
    signed by the holder of Shares accepting the Offer described
    above or by such holder&#146;s duly authorized representative
    (in accordance with Instruction&#160;5 below).
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="5%"></TD>
    <TD width="91%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (a)&#160;
</TD>
    <TD align="left">
    If this Letter of Acceptance and Transmittal is signed by the
    registered owner(s) of the accompanying certificate(s), such
    signature(s) on this Letter of Acceptance and Transmittal must
    correspond with the name(s) as registered or as written on the
    face of such certificate(s) without any change whatsoever, and
    the certificate(s) need not be endorsed. If such deposited
    certificate(s) are owned of record by two or more joint owners,
    all such owners must sign this Letter of Acceptance and
    Transmittal.
</TD>
</TR>

</TABLE>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    9
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="5%"></TD>
    <TD width="91%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (b)&#160;
</TD>
    <TD align="left">
    If this Letter of Acceptance and Transmittal is signed by a
    person other than the registered owner(s) of the accompanying
    certificate(s), or if a cheque is to be issued to a person other
    than the registered owner(s):
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="9%"></TD>
    <TD width="5%"></TD>
    <TD width="86%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (i)&#160;
</TD>
    <TD align="left">
    such deposited certificate(s) must be endorsed or be accompanied
    by an appropriate share transfer power of attorney duly and
    properly completed by the registered owner(s); and
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (ii)&#160;
</TD>
    <TD align="left">
    the signature(s) on such endorsement or share transfer power of
    attorney must correspond exactly to the name(s) of the
    registered owner(s) as registered or as appearing on the
    certificate(s) and must be guaranteed as noted in
    Instruction&#160;4 below.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">4.&#160;</FONT></B>
</TD>
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">Guarantee
    of Signatures</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    If this Letter of Acceptance and Transmittal is signed by a
    person other than the registered owner(s) of the Deposited
    Securities, or if the payment is to be made in a name other than
    the registered owner(s), or if Deposited Securities not
    purchased are to be returned to a person other than such
    registered owner(s) or sent to an address other than the address
    of the registered owner(s) as shown on the registers of the
    Company, such signature must be guaranteed by an Eligible
    Institution, or in some other manner satisfactory to the
    Depositary (except that no guarantee is required if the
    signature is that of an Eligible Institution).
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">5.&#160;Fiduciaries,
    Representatives and Authorizations</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Where this Letter of Acceptance and Transmittal is executed by a
    person on behalf of an executor, administrator, trustee,
    guardian, corporation, partnership or association or is executed
    by any other person acting in a representative capacity, this
    Letter of Acceptance and Transmittal must be accompanied by
    satisfactory evidence of the authority to act. The Offeror or
    the Depositary, at their discretion, may require additional
    evidence of authority or additional documentation.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">6.&#160;</FONT></B>
</TD>
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">Delivery
    Instructions</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    If any cheque(s) are to be sent to or, in respect of partial
    deposits of Shares, certificates representing Shares are to be
    returned to, someone at an address other than the address of the
    Shareholder as it appears in Block&#160;A on this Letter of
    Acceptance and Transmittal, entitled &#147;Registration and
    Payment Instructions&#148;, then Block&#160;B on this Letter of
    Acceptance and Transmittal, entitled &#147;Delivery
    Instructions&#148;, should be completed. If Block&#160;B is not
    completed, any cheque(s) will be mailed to the depositing
    shareholder at the address of such holder as it appears in
    Block&#160;A or, if no address is provided in Block&#160;A, then
    it will be mailed to the address of such holder as it appears on
    the securities registers maintained by or on behalf of the
    Company. Any cheque(s) mailed in accordance with the Offer and
    this Letter of Acceptance and Transmittal will be deemed to be
    delivered at the time of mailing.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">7.&#160;</FONT></B>
</TD>
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">Partial
    Tenders</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    If fewer than the total number of Shares evidenced by any
    certificate submitted are to be deposited, fill in the number of
    Shares to be deposited in the appropriate space on this Letter
    of Acceptance and Transmittal. In such case, new certificate(s)
    for the number of Shares not deposited will be sent to the
    registered holder unless otherwise provided as soon as
    practicable after the Expiry Time. The total number of Shares
    evidenced by all certificates delivered will be deemed to have
    been deposited unless otherwise indicated.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">8.&#160;</FONT></B>
</TD>
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">Solicitation</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Identify the investment dealer or broker, if any, who solicited
    acceptance of the Offer by completing the appropriate box on
    this Letter of Acceptance and Transmittal. If this deposit
    represents more than one beneficial holder, all beneficial
    holder information must be provided on a list that must
    accompany the depositor on a diskette that must be forwarded to
    the place of deposit.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">9.&#160;</FONT></B>
</TD>
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">Miscellaneous</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="5%"></TD>
    <TD width="91%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (a)&#160;
</TD>
    <TD align="left">
    If the space on this Letter of Acceptance and Transmittal is
    insufficient to list all certificates for Deposited Securities,
    additional certificate numbers and number of Deposited
    Securities may be included on a separate signed list affixed to
    this Letter of Acceptance and Transmittal.
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (b)&#160;
</TD>
    <TD align="left">
    If Deposited Securities are registered in different forms (e.g.,
    &#147;John Doe&#148; and &#147;J. Doe&#148;) a separate Letter
    of Acceptance and Transmittal should be signed for each
    different registration.
</TD>
</TR>

</TABLE>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    10
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="5%"></TD>
    <TD width="91%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (c)&#160;
</TD>
    <TD align="left">
    No alternative, conditional or contingent deposits will be
    accepted.
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (d)&#160;
</TD>
    <TD align="left">
    The Offer and any agreement resulting from the acceptance of the
    Offer will be construed in accordance with and governed by the
    laws of the Province of Quebec and the laws of Canada applicable
    therein.
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (e)&#160;
</TD>
    <TD align="left">
    Before completing this Letter of Acceptance and Transmittal, you
    are urged to read the accompanying Offer and Circular.
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (f)&#160;
</TD>
    <TD align="left">
    All questions as to the validity, form, eligibility (including,
    without limitation, timely receipt) and acceptance of any Shares
    deposited under the Offer will be determined by the Offeror in
    its sole discretion. Depositing Shareholders agree that such
    determination will be final and binding. The Offeror reserves
    the absolute right to reject any and all deposits that it
    determines not to be in proper form or that may be unlawful to
    accept under the laws of any jurisdiction. The Offeror reserves
    the absolute right to waive any defects or irregularities in the
    deposit of any Shares. There shall be no duty or obligation of
    the Offeror, the Depositary, the Information Agent or any other
    person to give notice of any defects or irregularities in any
    deposit and no liability shall be incurred or suffered by any of
    them for failure to give any such notice. The Offeror&#146;s
    interpretation of the terms and conditions of the Offer, the
    Circular, this Letter of Acceptance and Transmittal, the Notice
    of Guaranteed Delivery and any other related documents will be
    final and binding. The Offeror reserves the right to permit the
    Offer to be accepted in a manner other than that set out in the
    Offer and Circular.
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (g)&#160;
</TD>
    <TD align="left">
    Additional copies of the Offer and Circular, this Letter of
    Acceptance and Transmittal and the Notice of Guaranteed Delivery
    may be obtained from the Depositary at any of its offices at the
    addresses listed below.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">10.&#160;</FONT></B>
</TD>
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">Lost
    Certificates</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    If a share certificate has been lost or destroyed, this Letter
    of Acceptance and Transmittal should be completed as fully as
    possible and forwarded together with a letter describing the
    loss, to the Depositary. The Depositary will forward the letter
    to the transfer agent of Emergis who will respond with the
    replacement requirements which must be properly completed and
    submitted in good order to the Depositary on or prior to the
    Expiry Time.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top">
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">11.&#160;</FONT></B>
</TD>
    <TD>
    <B><FONT style="font-family: 'Times New Roman', Times">Important
    U.S. Federal Income Tax Information For U.S.
    Shareholders</FONT></B>
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 24pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-top: 1px solid #000000; padding-top: 12pt; border-right: 1px solid #000000; padding-right: 12pt; border-bottom: 1px solid #000000; padding-bottom: 12pt; border-left: 1px solid #000000; padding-left: 12pt"><!-- Begin box 1 -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>United States Internal Revenue Service Circular 230 Notice:
    To ensure compliance with Internal Revenue Service Circular 230,
    Shareholders are hereby notified that: (i)&#160;any discussion
    of United States federal tax issues contained or referred to in
    this Letter of Acceptance and Transmittal or in any document
    referred to herein is not intended or written to be used, and
    cannot be used, by Shareholders for the purpose of avoiding
    penalties that may be imposed on them under the United States
    Internal Revenue Code; (ii)&#160;such discussion is written for
    use in connection with the promotion or marketing of the
    transactions or matters addressed herein; and
    (iii)&#160;Shareholders should seek advice based on their
    particular circumstances from an independent tax advisor.</B>
</DIV>
</DIV><!-- End box 1 -->

<DIV style="margin-top: 24pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    To prevent backup withholding on any payment made to a U.S.
    Shareholder (or person acting on behalf of a
    U.S.&#160;Shareholder) with respect to Shares tendered, you are
    required, if you are a U.S. person (as defined below), to notify
    the Depositary of your U.S. taxpayer identification number or
    &#147;TIN&#148; (or the TIN of the person on whose behalf you
    are acting) and certify that you are not subject to, or
    otherwise establish an adequate basis for an exemption from,
    backup withholding by completing the Substitute Internal Revenue
    Service (&#147;IRS&#148;)
    <FONT style="white-space: nowrap">Form&#160;W-9,</FONT>
    as described more fully below. If you are a
    U.S.&#160;Shareholder that is not a U.S. person but provides a
    mailing address in the United States, you may be required to
    furnish an IRS
    <FONT style="white-space: nowrap">Form&#160;W-8</FONT>
    to avoid backup withholding, which the Depositary will provide
    upon request.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    If backup withholding applies, the Depositary is required to
    withhold 28% of any payment made pursuant to the Offer. Backup
    withholding is not an additional tax. Amounts withheld may be
    refunded or credited against the shareholder&#146;s U.S. federal
    income tax liability, if the shareholder properly files a U.S.
    federal income tax return.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>Each U.S. Shareholder of Shares is urged to consult his or
    her own tax advisor to determine whether such holder is required
    to furnish a Substitute IRS
    <FONT style="white-space: nowrap">Form&#160;W-9,</FONT>
    is exempt from backup withholding and information reporting, or
    is required to furnish an IRS
    <FONT style="white-space: nowrap">Form&#160;W-8.</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    You are a U.S. person if you are, for U.S. federal income tax
    purposes, (l)&#160;a citizen or a resident of the United States
    (including a U.S. resident alien), (2)&#160;a corporation
    (including any entity treated as a corporation for U.S. federal
    income tax
</DIV>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    11
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    purposes) created or organized in or under the laws of the
    United States or any political subdivision thereof, (3)&#160;an
    estate whose income is subject to U.S. federal income tax
    regardless of its source, or (4)&#160;a trust if a U.S. court
    can exercise primary supervision over the trust&#146;s
    administration and one or more U.S. persons are authorized to
    control all substantial decisions of the trust (or certain other
    electing trusts). If a partnership is a beneficial owner of
    Shares, the U.S. federal income tax treatment of a partner in
    the partnership generally will depend on the status of the
    partner and the activities of the partnership. Partnerships that
    are beneficial owners of the Shares, and partners in such
    partnerships, are urged to consult their own tax advisors
    regarding the U.S. federal, state, local and foreign tax
    consequences to them of tendering their Shares.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Each tendering U.S. person is required to provide the Depositary
    with a correct TIN and with certain other information on
    Substitute IRS
    <FONT style="white-space: nowrap">Form&#160;W-9,</FONT>
    which is attached below, and to certify that the TIN provided is
    correct (or that such U.S. person is awaiting a TIN) and that
    (a)&#160;the U.S. person has not been notified by the IRS that
    the U.S. person is subject to backup withholding as a result of
    a failure to report all interest or dividends, or (b)&#160;the
    IRS has notified the U.S. person that the U.S. person is no
    longer subject to backup withholding or (c)&#160;the U.S. person
    is exempt from backup withholding.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The TIN is generally the U.S. person&#146;s U.S. social security
    number or the U.S. federal employer identification number. The
    enclosed &#147;Guidelines for Certification of Taxpayer
    Identification Number on Substitute
    <FONT style="white-space: nowrap">Form&#160;W-9&#148;</FONT>
    explain the proper certification to use if the Shares are
    registered in more than one name or are not registered in the
    name of the actual owner. The U.S. Shareholder may write
    &#147;Applied For&#148; on the Substitute IRS
    <FONT style="white-space: nowrap">Form&#160;W-9</FONT>
    if the tendering U.S. person has not been issued a TIN and has
    applied for a TIN or intends to apply for a TIN in the near
    future. If the U.S. Shareholder writes &#147;Applied For&#148;
    on the TIN line of the Substitute IRS
    <FONT style="white-space: nowrap">Form&#160;W-9</FONT>
    and the Depositary is not provided with a TIN by the time of
    payment, the Depositary will backup withhold a portion of such
    payments. U.S. persons that are &#147;exempt recipients&#148;
    (such as corporations) are not subject to these backup
    withholding and reporting requirements. <B>See the enclosed
    &#147;Guidelines for Certification of Taxpayer Identification
    Number on Substitute
    <FONT style="white-space: nowrap">Form&#160;W-9&#148;</FONT>
    for additional instructions.</B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Failure to provide the required information on the Substitute
    IRS
    <FONT style="white-space: nowrap">Form&#160;W-9</FONT>
    may subject the tendering U.S. person to a US$50 penalty imposed
    by the IRS and backup withholding on any payment with respect to
    Shares tendered. More serious penalties may be imposed for
    providing false information which, if willfully done, may result
    in fines and/or imprisonment.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    U.S. Shareholders that are not U.S. persons but provide a
    mailing address in the United States may be required to file an
    IRS
    <FONT style="white-space: nowrap">Form&#160;W-8BEN</FONT>
    or other appropriate IRS
    <FONT style="white-space: nowrap">Form&#160;W-8.</FONT>
    The Depositary will provide such forms upon request. A failure
    to properly complete and furnish the appropriate IRS
    <FONT style="white-space: nowrap">Form&#160;W-8</FONT>
    may result in backup withholding.
</DIV>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    12
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="width: 91%; margin-left: 4%"><!-- BEGIN LOGICAL PAGE -->

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">PLEASE
    COMPLETE THE SUBSTITUTE FORM W-9 BELOW TO PROVIDE YOUR TAX
    IDENTIFICATION<BR>
    NUMBER AND A CERTIFICATION AS TO YOUR EXEMPTION FROM BACKUP
    WITHHOLDING</FONT></B>
</DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">TO BE
    COMPLETED BY TENDERING SHAREHOLDERS THAT ARE U.S. PERSONS<BR>
    (INCLUDING U.S. RESIDENT ALIENS)</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 8pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="20%">&nbsp;</TD> <!-- colindex=01 type=maindata -->
    <TD width="1%">&nbsp;</TD>  <!-- colindex=02 type=gutterleft -->
    <TD width="1%">&nbsp;</TD>  <!-- colindex=02 type=gutterright -->
    <TD width="38%">&nbsp;</TD> <!-- colindex=02 type=maindata -->
    <TD width="1%">&nbsp;</TD>  <!-- colindex=03 type=gutterleft -->
    <TD width="1%">&nbsp;</TD>  <!-- colindex=03 type=gutterright -->
    <TD width="38%">&nbsp;</TD> <!-- colindex=03 type=maindata -->
</TR>
<!-- Table Width Row END -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD colspan="7" align="center" valign="bottom" style="border-right: 1px solid #000000; padding-right: 2pt; border-left: 1px solid #000000; padding-left: 2pt; border-top: 1px solid #000000">
    <B><FONT style="font-size: 10pt">Payer&#146;s Name:
    Computershare Investor Services Inc.</FONT></B>
</TD>
</TR>
<TR valign="bottom">
<TD align="center" valign="top" style="border-left: 1px solid #000000; padding-left: 2pt; border-top: 1px solid #000000">
<DIV style="text-indent: -0pt; margin-left: 0pt;">
<B><FONT style="font-size: 15pt">SUBSTITUTE<BR></FONT></B>Form&#160;<B><FONT style="font-size: 16pt"><FONT style="white-space: nowrap">W-9</FONT><!-- WS --><BR></FONT></B>Department of the Treasury<BR>Internal Revenue Service<BR><BR><B><FONT style="font-size: 10pt">Payer&#146;s Request for Taxpayer Identification Number (TIN) and Certification</FONT></B>
</DIV>
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD align="left" valign="top" style="border-top: 1px solid #000000">
    <B>Part&#160;I</B>&#160;&#151; Taxpayer Identification
    Number&#160;&#151;<BR>
    For all accounts, enter your taxpayer identification number on
    the appropriate line at right. Certify by signing and dating
    below. <B>For further instructions, see<BR>
    <I>Guidelines for Certification of Taxpayer Identification
    Number on Substitute
    <FONT style="white-space: nowrap">Form&#160;W-9.</FONT><DIV style="font-size: 8pt; margin-left: 0%; width: 100%; align: left; border-bottom: 1pt solid #000000"></DIV><!-- callerid=208 iwidth=189 length=0 -->Name<DIV style="font-size: 3pt; margin-left: 0%; width: 100%; align: left; border-bottom: 1pt solid #000000"></DIV><!-- callerid=208 iwidth=189 length=0 -->Business
    Name</I></B>
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD align="center" valign="top" style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
<DIV style="text-indent: -0pt; margin-left: 0pt;">
<BR><CENTER style="font-size: 1pt; width: 100%; border-bottom: 1pt solid #000000"></CENTER><!-- callerid=208 iwidth=189 length=0 -->Social Security Number<BR>OR<BR><CENTER style="font-size: 1pt; width: 100%; border-bottom: 1pt solid #000000"></CENTER><!-- callerid=208 iwidth=189 length=0 -->Employer Identification Number<BR>(If awaiting TIN, write &#147;Applied For&#148;)
</DIV>
</TD>
</TR>
<TR style="font-size: 1pt">
<TD nowrap align="center" valign="top" style="border-left: 1px solid #000000; padding-left: 2pt">
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="top">
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="left" valign="top" style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="center" valign="top" style="border-left: 1px solid #000000; padding-left: 2pt">
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="top">
<DIV style="text-indent: -0pt; margin-left: 0pt;">
<I>Please check appropriate box<FONT style="font-family: Wingdings; font-variant: normal">&#111;</FONT> Individual/Sole Proprietor<FONT style="font-family: Wingdings; font-variant: normal">&#111;</FONT> Corporation<FONT style="font-family: Wingdings; font-variant: normal">&#111;</FONT> Partnership&#160;&#160;&#160;&#160;&#160;<FONT style="font-family: Wingdings; font-variant: normal">&#111;</FONT>
Other<FONT style="font-family: Wingdings; font-variant: normal">&#111;</FONT> Limited liability company. Enter the tax classification<BR>(D=disregarded entity, C=corporation, P=partnership)&#160;<FONT style="word-spacing: 100pt; white-space: nowrap; font-size: 1pt"><U>&#173; &#173;</U></FONT><!-- WS --><!-- callerid=208 iwidth=189 length=0 --><BR><DIV style="font-size: 24pt; margin-left: 0%; width: 100%; align: left; border-bottom: 1pt solid #000000">
</DIV><!-- callerid=208 iwidth=189 length=0 -->Address<DIV style="font-size: 18pt; margin-left: 0%; width: 100%; align: left; border-bottom: 1pt solid #000000"></DIV><!-- callerid=208 iwidth=189 length=0 -->City, State, Zip Code</I>
</DIV>
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="top" style="border-right: 1px solid #000000; padding-right: 2pt">
<DIV style="text-indent: -0pt; margin-left: 0pt;">
<B>Part&#160;II</B> - For Payees exempt from backup withholding, see the enclosed Guidelines for Certification of Taxpayer Identification Number on Substitute <FONT style="white-space: nowrap">Form&#160;W-9,</FONT><!-- WS --> check the Exempt box below, and complete this Substitute <FONT style="white-space: nowrap">Form&#160;W-9.</FONT><!-- WS --><BR>
Exempt&#160;&#160;<FONT style="font-family: Wingdings; font-variant: normal">&#111;</FONT>
</DIV>
</TD>
</TR>
<TR style="font-size: 1pt">
<TD nowrap align="center" valign="top" style="border-left: 1px solid #000000; padding-left: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="left" valign="top" style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="left" valign="top" style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD colspan="7" valign="top" style="border-right: 1px solid #000000; padding-right: 2pt; border-left: 1px solid #000000; padding-left: 2pt">
    <B><FONT style="font-size: 9pt">Part&#160;III&#160;&#151;
    Certification&#160;&#151; Under penalties of perjury, I certify
    that:<BR>
    (1)&#160;The number shown on this form is my correct Taxpayer
    Identification Number (or I am waiting for a number to be issued
    to me);<BR>
    <BR>
    (2)&#160;I am not subject to backup withholding because:
    (a)&#160;I am exempt from backup withholding, or (b)&#160;I have
    not been notified by the Internal Revenue Service (IRS) that I
    am subject to backup withholding as a result of a failure to
    report all interest or dividends, or (c)&#160;the IRS has
    notified me that I am no longer subject to backup withholding;
    and<BR>
    (3)&#160;I am a U.S. person (including a U.S. resident
    alien).</FONT></B>
</TD>
</TR>
<TR style="font-size: 1pt">
<TD nowrap align="center" valign="top" style="border-left: 1px solid #000000; padding-left: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="left" valign="top" style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="left" valign="top" style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD colspan="7" valign="top" style="border-right: 1px solid #000000; padding-right: 2pt; border-left: 1px solid #000000; padding-left: 2pt">
    <BR>
    <B><FONT style="font-size: 9pt">Certification
    Instructions&#160;&#151;</FONT></B><FONT style="font-size: 9pt">
    You must cross out item (2)&#160;above if you have been notified
    by the IRS that you are subject to backup withholding because of
    underreporting interest or dividends on your tax return.
    However, if after being notified by the IRS that you were
    subject to backup withholding you received another notification
    from the IRS that you are no longer subject to backup
    withholding, do not cross out item (2). (Also see instructions
    in the enclosed <I>Guidelines</I>).
    </FONT>
</TD>
</TR>
<TR valign="bottom" style="line-height: 18pt">
<TD colspan="4" style="border-left: 1px solid #000000; padding-left: 2pt">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt">
&nbsp;
</TD>
</TR>
<TR valign="bottom" style="font-size: 2pt"><!-- 05-19-07 -->
<TD colspan="4" align="center" valign="top" style="border-left: 1px solid #000000; padding-left: 2pt">
    <DIV style="font-size: 0pt; margin-left: 0%; width: 100%;border-bottom: 1pt solid #000000"></DIV><!-- callerid=201 iwidth=295 length=0 -->
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="top" style="border-right: 1px solid #000000; padding-right: 2pt">
    <DIV style="font-size: 0pt; margin-left: 0%; width: 100%;border-bottom: 1pt solid #000000"></DIV><!-- callerid=208 iwidth=189 length=0 -->
</TD>
</TR>
<TR valign="bottom">
<TD colspan="4" align="center" valign="top" style="border-left: 1px solid #000000; padding-left: 2pt">
    Signature
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="top" style="border-right: 1px solid #000000; padding-right: 2pt">
    Date
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom" style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">YOU MUST
    COMPLETE THE FOLLOWING CERTIFICATE IF YOU<BR>
    WROTE &#147;APPLIED FOR&#148; IN PART&#160;I OF THIS SUBSTITUTE
    FORM
    <FONT style="white-space: nowrap">W-9</FONT></FONT></B>
</DIV>
<DIV style="width: 100%; border-top: 1px solid #000000; padding-top: 6pt; border-right: 1px solid #000000; padding-right: 6pt; border-bottom: 1px solid #000000; padding-bottom: 6pt; border-left: 1px solid #000000; padding-left: 6pt"><!-- Begin box 1 -->

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">CERTIFICATE
    OF AWAITING TAXPAYER IDENTIFICATION NUMBER</FONT></B>
</DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    I certify under penalties of perjury that a taxpayer
    identification number has not been issued to me, and either
    (a)&#160;I have mailed or delivered an application to receive a
    taxpayer identification number to the appropriate Internal
    Revenue Service Center or Social Security Administration Office
    or (b)&#160;I intend to mail or deliver an application in the
    near future. I understand that, notwithstanding the information
    I provided in Part&#160;III of the Substitute
    <FONT style="white-space: nowrap">Form&#160;W-9</FONT>
    (and the fact that I have completed this Certificate of Awaiting
    Taxpayer Identification Number), all payments made to me before
    I provide a properly certified taxpayer identification number
    will be subject to the applicable percentage of backup
    withholding tax.
</DIV>

<DIV style="margin-top: 16pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 8pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="67%">&nbsp;</TD> <!-- colindex=01 type=maindata -->
    <TD width="1%">&nbsp;</TD>  <!-- colindex=02 type=gutter -->
    <TD width="32%">&nbsp;</TD> <!-- colindex=02 type=maindata -->
</TR>
<!-- Table Width Row END -->
<TR valign="bottom">
<TD nowrap align="center" valign="bottom">
    <DIV style="font-size: 0pt; margin-left: 0%; width: 100%;border-bottom: 1pt solid #000000"></DIV><!-- callerid=208 iwidth=322 length=0 -->Signature
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
    <DIV style="font-size: 0pt; margin-left: 0%; width: 100%;border-bottom: 1pt solid #000000"></DIV><!-- callerid=208 iwidth=161 length=0 -->Date
</TD>
</TR>
</TABLE>
</DIV><!-- End box 1 -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 3%; font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>Note: Failure to complete and return this Substitute
    <FONT style="white-space: nowrap">Form&#160;W-9</FONT>
    may subject you to applicable Federal income tax withholding on
    any payments made to you. Please review the enclosed
    <I>Guidelines for Certification of Taxpayer Identification
    Number on Substitute
    <FONT style="white-space: nowrap">Form&#160;W-9</FONT>
    </I>for additional details.</B>
</DIV>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    13
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="width: 91%; margin-left: 4%"><!-- BEGIN LOGICAL PAGE -->

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 12pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">GUIDELINES
    FOR CERTIFICATION OF TAXPAYER IDENTIFICATION<BR>
    NUMBER ON SUBSTITUTE FORM
    <FONT style="white-space: nowrap">W-9</FONT></FONT></B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 9pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">Specific
    Instructions</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>Name.</B>&#160;&#160;If you are an individual, you must
    generally enter the name shown on your social security card.
    However, if you have changed your last name, for instance, due
    to marriage without informing the Social Security Administration
    of the nature change, enter your first name, the last name shown
    on your social security card, and your new last name.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    If the account is in joint names, list first and then circle the
    name of the person or entity whose number you enter in
    Part&#160;I of the form.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B><I>Sole proprietor.</I></B>&#160;&#160;Enter your
    <B>individual</B> name as shown on your social security card on
    the &#147;Name&#148; line. You may enter your business, trade,
    or &#147;doing business as (DBA)&#148; name on the
    &#147;Business name&#148; line.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B><I>Limited liability company (LLC).</I></B>&#160;&#160;Check
    the &#147;Limited liability company&#148; box only and enter the
    appropriate code for the tax classification (&#147;D&#148; for
    disregarded entity, &#147;C&#148; for corporation,
    &#147;P&#148;&#160;for partnership) in the space provided. If
    you are a single-member LLC (including a foreign LLC with a
    domestic owner) that is disregarded as an entity separate from
    its owner under Treasury regulations section 301.7701-3,
    <B>enter the owner&#146;s name on the &#147;Name&#148; line</B>.
    Enter the LLC&#146;s name on the &#147;Business name&#148; line.
    For an LLC classified as a partnership or a corporation, enter
    the LLC&#146;s name on the &#147;Name&#148; line and any
    business, trade, or DBA name on the &#147;Business name&#148;
    line.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>Caution:&#160;&#160;</B><I>A disregarded domestic entity that
    has a foreign owner must use the appropriate
    <FONT style="white-space: nowrap">Form&#160;W-8.</FONT></I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B><I>Other entities.&#160;&#160;</I></B>Enter your business
    name as shown on required Federal tax documents on the
    &#147;Name&#148; line. This name should match the name shown on
    the charter or other legal document creating the entity. You may
    enter any business, trade, or DBA name on the &#147;Business
    name&#148; line.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>Note.&#160;&#160;</B>You are requested to check the
    appropriate box for your status (individual/sole proprietor,
    corporation, etc.).
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">Exempt
    From Backup Withholding</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    If you are exempt, enter your name as described above and check
    the appropriate box for your status, then check the &#147;Exempt
    from backup withholding&#148; box in the line following the
    business name, sign and date the form.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Generally, individuals (including sole proprietors) are not
    exempt from backup withholding. Corporations are exempt from
    backup withholding for certain payments, such as interest and
    dividends.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>Note.&#160;&#160;</B>If you are exempt from backup
    withholding, you should still complete this form to avoid
    possible erroneous backup withholding.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>Exempt payees.&#160;&#160;</B>Backup withholding is not
    required on any payments made to the following payees:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>    1.&#160;
</TD>
    <TD align="left">    An organization exempt from tax under section 501(a), any IRA,
    or a custodial account under section 403(b)(7) if the account
    satisfies the requirements of section 401(f)(2),
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>    2.&#160;
</TD>
    <TD align="left">    The United States or any of its agencies or instrumentalities,
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>    3.&#160;
</TD>
    <TD align="left">    A state, the District of Columbia, a possession of the United
    States, or any of their political subdivisions or
    instrumentalities,
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>    4.&#160;
</TD>
    <TD align="left">    A foreign government or any of its political subdivisions,
    agencies, or instrumentalities,
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>    5.&#160;
</TD>
    <TD align="left">    An international organization or any of its agencies or
    instrumentalities,
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Other payees that may be exempt from backup withholding include:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>    6.&#160;
</TD>
    <TD align="left">    A corporation,
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>    7.&#160;
</TD>
    <TD align="left">    A foreign central bank of issue,
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>    8.&#160;
</TD>
    <TD align="left">    A dealer in securities or commodities required to register in
    the United States, the District of Columbia, or a possession of
    the United States,
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>    9.&#160;
</TD>
    <TD align="left">    A futures commission merchant registered with the Commodity
    Futures Trading Commission,
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>    10.&#160;
</TD>
    <TD align="left">    A real estate investment trust,
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>    11.&#160;
</TD>
    <TD align="left">    An entity registered at all times during the tax year under the
    Investment Company Act of 1940,
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>    12.&#160;
</TD>
    <TD align="left">    A common trust fund operated by a bank under section 584(a), and
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>    13.&#160;
</TD>
    <TD align="left">    A financial institution.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">Part&#160;I&#160;&#151;
    Taxpayer Identification Number (TIN)</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>Enter your TIN on the appropriate line.</B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    If you are a <B>resident alien</B> and you do not have and are
    not eligible to get an SSN, your TIN is your IRS individual
    taxpayer identification number (ITIN). Enter it on the social
    security number line. If you do not have an ITIN, see <B>How to
    get a TIN below</B>.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    If you are a <B>sole proprietor</B> and you have an EIN, you may
    enter either your SSN or EIN. However, the IRS prefers that you
    use your SSN.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    If you are an <B>LLC</B> that is <B>disregarded as an entity</B>
    separate from its owner (see <B><I>Limited liability company
    (LLC)&#160;</I></B>above), enter the owner&#146;s SSN (or EIN,
    if the owner has one). Do not enter the disregarded
    entity&#146;s EIN. If the LLC is classified as a corporation or
    partnership, enter the entity&#146;s EIN.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>Note:&#160;&#160;</B><I>See the chart on the next page for
    further clarification of name and TIN combinations.</I>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>How to get a TIN.&#160;&#160;</B>If you do not have a TIN,
    apply for one immediately. To apply for an SSN, get
    <B><FONT style="white-space: nowrap">Form&#160;SS-5</FONT></B>,
    Application for a Social Security Card. from your local Social
    Security Administration office or get this form on-line at
    www.ssa.gov. You may also get this form by calling
    <FONT style="white-space: nowrap">1-800-772-1213.</FONT>
    Use
    <B><FONT style="white-space: nowrap">Form&#160;W-7</FONT></B>,
    Application for IRS Individual Taxpayer Identification Number,
    to apply for an ITIN or
    <B><FONT style="white-space: nowrap">Form&#160;SS-4,</FONT></B>
    Application for Employer Identification Number, to apply for an
    EIN. You can apply for an EIN online by accessing the IRS
    website at www.irs.gov/businesses and clicking on Employer ID
    numbers under Related Topics. You may get
    <FONT style="white-space: nowrap">Forms&#160;W-7</FONT>
    and SS-4 from the IRS by calling
    <FONT style="white-space: nowrap">1-800-TAX-FORM</FONT>
    <FONT style="white-space: nowrap">(1-800-829-3676)</FONT>
    or from the IRS&#146;s Internet Web Site at <B>www.irs.gov.</B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    If you do not have a TIN, write &#147;Applied For&#148; in the
    space for the TIN, sign and date the form, and give it to the
    requester. For interest and dividend payments, and certain
    payments made with respect to readily tradable instruments,
    generally you will have 60&#160;days to get
</DIV>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    14
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="width: 91%; margin-left: 4%"><!-- BEGIN LOGICAL PAGE -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <FONT style="font-size: 9pt">a TIN and give it to the requester
    before you are subject to backup withholding on payments. The
    <FONT style="white-space: nowrap">60-day</FONT> rule
    does not apply to other types of payments. You will be subject
    to backup withholding on all such payments until you provide
    your TIN to the requester.
    </FONT>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>Note:&#160;&#160;</B><I>Writing &#147;Applied For&#148; means
    that you have already applied for a TIN or that you intend to
    apply for one soon</I>.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>Caution:</B>&#160;&#160;A disregarded domestic entity that
    has a foreign owner must use the appropriate Form&#160;W-8.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">Part&#160;III&#160;&#151;
    Certification</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    To establish to the withholding agent that you are a U.S.
    person, or resident alien, sign
    <FONT style="white-space: nowrap">Form&#160;W-9.</FONT>
    You may be requested to sign by the withholding agent even if
    items 1, 4, and 5 below indicate otherwise.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    For a joint account, only the person whose TIN is shown in
    Part&#160;I should sign (when required).
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="96%"></TD>
</TR>

<TR valign="top" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>    1.&#160;
</TD>
    <TD align="left">    <B>Interest, dividend, and barter exchange accounts opened
    before 1984 and broker accounts considered active during
    1983.</B> You must give your correct TIN, but you do not have to
    sign the certification.
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>    2.&#160;
</TD>
    <TD align="left">    <B>Interest, dividend, broker, and barter exchange accounts
    opened after 1983 and broker accounts considered inactive during
    1983.</B> You must sign the certification or backup withholding
    will apply. If you are subject to backup withholding and you are
    merely providing your correct TIN to the requester, you must
    cross out item&#160;2 in the certification before signing the
    form.
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>    3.&#160;
</TD>
    <TD align="left">    <B>Real estate transactions.</B> You must sign the
    certification. You may cross out item&#160;2 of the
    certification.
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>    4.&#160;
</TD>
    <TD align="left">    <B>Other payments.</B> You must give your correct TIN, but you
    do not have to sign the certification unless you have been
    notified that you have previously given an incorrect TIN.
    &#147;Other payments&#148; include payments made in the course
    of the requester&#146;s trade or business for rents, royalties,
    goods (other than bills for merchandise), medical and health
    care services (including payments to corporations), payments to
    a non-employee for services, payments to certain fishing boat
    crew members .and fishermen, and gross proceeds paid to
    attorneys (including payments to corporations).
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">Privacy
    Act Notice</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Section&#160;6109 of the Internal Revenue Code requires you to
    give your correct TIN to persons who must file information
    returns with the IRS to report interest, dividends, and certain
    other income paid to you, mortgage interest you paid, the
    acquisition or abandonment of secured property, cancellation of
    debt, or contributions you made to an IRA, or Archer MSA or HSA.
    The IRS uses the numbers for identification purposes and to help
    verify the accuracy of your tax return. The IRS may also provide
    this information to the Department of Justice for civil and
    criminal litigation, and to cities, states, and the District of
    Columbia to carry out their tax laws. The IRS may also disclose
    this information to other countries under a tax treaty, or to
    Federal and state agencies to enforce Federal non-tax criminal
    laws and to combat terrorism. You must provide your TIN whether
    or not you are required to file a tax return. Payers must
    generally withhold applicable rates of taxable interest,
    dividend, and certain other payments to a payee who does not
    give a TIN to a payer. Certain penalties may also apply.
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; font-size: 9pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">What Name
    and Number To Give the Requestor</FONT></B>
</DIV>

<DIV style="margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>



<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="56%">&nbsp;</TD> <!-- colindex=01 type=maindata -->
    <TD width="3%">&nbsp;</TD>  <!-- colindex=02 type=gutter -->
    <TD width="41%">&nbsp;</TD> <!-- colindex=02 type=maindata -->
</TR>
<!-- Table Width Row END -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD colspan="3" align="left" valign="bottom">
    <DIV style="font-size: -1pt; margin-left: 0%; width: 100%; align: left; border-bottom: 1pt solid #000000"></DIV><!-- callerid=209 iwidth=132 length=0 -->
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="left" valign="bottom">
    <B>For this type of account:</B>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    <B>Give name and SSN of:</B>
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD colspan="3" align="left" valign="bottom">
    <DIV style="font-size: 2pt; margin-left: 0%; width: 100%; align: left; border-bottom: 1pt solid #000000"></DIV><!-- callerid=209 iwidth=132 length=0 -->
</TD>
</TR>
<TR style="line-height: 3pt; font-size: 1pt">
<TD>&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top">
<DIV style="text-indent: -11pt; margin-left: 11pt">
    1.&#160;Individual
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="top">
    The individual
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -11pt; margin-left: 11pt">
    2.&#160;Two or more individuals (joint account)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="top">
    The actual owner of the account or, if combined funds, the first
    individual on the
    account<SUP style="font-size: 85%; vertical-align: text-top">(1)</SUP>
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -11pt; margin-left: 11pt">
    3.&#160;Custodian account of a minor (Uniform Gift to Minors Act)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="top">
    The
    minor<SUP style="font-size: 85%; vertical-align: text-top">(2)</SUP>
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -22pt; margin-left: 22pt">
    4.&#160;a.&#160;The usual revocable savings trust. (grantor is
    also trustee)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="top">
    The
    grantor-trustee<SUP style="font-size: 85%; vertical-align: text-top">(1)</SUP>
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -22pt; margin-left: 22pt">
    &#160;&#160;&#160;b.&#160;So-called trust account that is not a
    legal or valid trust under state law
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="top">
    The actual
    owner<SUP style="font-size: 85%; vertical-align: text-top">(1)</SUP>
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -11pt; margin-left: 11pt">
    5.&#160;Sole proprietorship or disregarded entity owned by an
    individual
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="top">
    The
    owner<SUP style="font-size: 85%; vertical-align: text-top">(3)</SUP>
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -11pt; margin-left: 11pt">
    6.&#160;Disregarded entity not owned by an individual.
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="top">
    The
    owner<SUP style="font-size: 85%; vertical-align: text-top">(3)</SUP>
</TD>
</TR>
<TR valign="bottom" style="font-size: 2pt"><!-- 05-19-07 -->
<TD colspan="3" valign="top">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    <DIV style="font-size: 0pt; margin-left: 0%; width: 100%; align: left; border-bottom: 1pt solid #000000"></DIV><!-- callerid=201 iwidth=239 length=0 -->
</DIV>
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -16pt; margin-left: 16pt">
    7.&#160;&#160;A valid trust, estate, or pension trust
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="top">
    Legal
    entity<SUP style="font-size: 85%; vertical-align: text-top">(4)</SUP>
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -16pt; margin-left: 16pt">
    8.&#160;&#160;Corporate or LLC electing corporate status on
    Form&#160;8832
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="top">
    The corporation
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -16pt; margin-left: 16pt">
    9.&#160;&#160;Association, club, religious, charitable,
    educational, or other tax-exempt organization
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="top">
    The organization
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -16pt; margin-left: 16pt">
    10.&#160;Partnership or multi-member LLC
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="top">
    The partnership
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -16pt; margin-left: 16pt">
    11.&#160;A broker or registered nominee
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="top">
    The broker or nominee
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -16pt; margin-left: 16pt">
    12.&#160;Account with the Department of Agriculture in the name
    of a public entity (such as a state or local government, school
    district, or prison) that receives agricultural program payments
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="top">
    The public entity
</TD>
</TR>
<TR valign="bottom" style="font-size: 2pt"><!-- 05-19-07 -->
<TD colspan="3" valign="top">
<DIV style="text-indent: -9pt; margin-left: 9pt">
    <DIV style="font-size: 0pt; margin-left: 0%; width: 100%; align: left; border-bottom: 1pt solid #000000"></DIV><!-- callerid=201 iwidth=239 length=0 -->
</DIV>
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="3%"></TD>
    <TD width="97%"></TD>
</TR>

<TR valign="top" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>    (1)&#160;
</TD>
    <TD align="left">    List first and circle the name of the person whose number you
    furnish. If only one person on a joint account has an SSN, that
    person&#146;s number must be furnished.
</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>    (2)&#160;
</TD>
    <TD align="left">    Circle the minor&#146;s name and furnish the minor&#146;s SSN.
</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>    (3)&#160;
</TD>
    <TD align="left">    You must show your individual name, but you may also enter your
    business or &#147;DBA&#148; name on the second name line. You
    may use either your SSN or EIN (if you have one), but the IRS
    encourages you to use your SSN.
</TD>
</TR>


<TR style="line-height: 3pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>    (4)&#160;
</TD>
    <TD align="left">    List first and circle the name of the legal trust, estate or
    pension trust. (Do not furnish the TIN of the personal
    representative or trustee unless the legal entity itself is not
    designated in the account title.)
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 3pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 9pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>Note:&#160;</B><I>If no name is circled when more than one
    name is listed, the number will be considered to be that of the
    first name listed.</I>
</DIV>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    15
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">ANY
    QUESTIONS OR REQUESTS FOR ASSISTANCE MAY BE DIRECTED TO<BR>
    THE INFORMATION AGENT:<BR>
    <BR>
    LAUREL HILL ADVISORY GROUP, LLC<BR>
    <BR>
    </FONT></B><FONT style="font-family: 'Times New Roman', Times">366
    Bay Street<BR>
    Toronto, Ontario M5H 4B2
    </FONT>
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>North American Toll Free Number:
    <FONT style="white-space: nowrap">1-800-555-3858</FONT></B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <I><FONT style="font-family: 'Times New Roman', Times">The
    Dealer Managers for the Offer are:</FONT></I>
</DIV>

<DIV style="margin-top: 9pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="50%">&nbsp;</TD> <!-- colindex=01 type=maindata -->
    <TD width="1%">&nbsp;</TD>  <!-- colindex=02 type=gutter -->
    <TD width="49%">&nbsp;</TD> <!-- colindex=02 type=maindata -->
</TR>
<!-- Table Width Row END -->
<TR valign="bottom">
<TD nowrap align="center" valign="top">
    <I>In Canada:</I>
</TD>
<TD>
&nbsp;
</TD>
<TD align="center" valign="top">
<DIV style="text-indent: -0pt; margin-left: 0pt;">
<I>In the United States: <BR></I>
</DIV>
</TD>
</TR>
<TR valign="bottom">
<TD align="center" valign="top">
    <B>J.P. MORGAN SECURITIES CANADA INC.<BR>
    </B>200 Bay Street, Suite 1800<BR>
    Toronto, Ontario<BR>
    Canada M5J 2J2<BR>
    Telephone:
    <FONT style="white-space: nowrap">(416)&#160;981-9263</FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD align="center" valign="top">
    <B>J.P. MORGAN SECURITIES INC.<BR>
    </B>270 Park Avenue<BR>
    New York, New York<BR>
    USA 10017<BR>
    Telephone:
    <FONT style="white-space: nowrap">(212)&#160;622-2441</FONT>
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV>

<DIV style="margin-top: 24pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <I><FONT style="font-family: 'Times New Roman', Times">The
    Depositary for the Offer is:<BR>
    </FONT></I>
</DIV>

<DIV style="margin-top: 24pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">COMPUTERSHARE
    INVESTOR SERVICES INC.</FONT></B>
</DIV>

<DIV style="margin-top: 24pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="50%">&nbsp;</TD> <!-- colindex=01 type=maindata -->
    <TD width="1%">&nbsp;</TD>  <!-- colindex=02 type=gutter -->
    <TD width="49%">&nbsp;</TD> <!-- colindex=02 type=maindata -->
</TR>
<!-- Table Width Row END -->
<TR valign="bottom">
<TD nowrap align="center" valign="top">
    <B><I>By Mail:</I></B>
</TD>
<TD>
&nbsp;
</TD>
<TD align="center" valign="top">
<DIV style="text-indent: -0pt; margin-left: 0pt;">
<B><I>By Registered Mail, by Hand or by Courier: <BR></I></B>
</DIV>
</TD>
</TR>
<TR valign="bottom">
<TD align="center" valign="top">
<DIV style="text-indent: -0pt; margin-left: 0pt;">
Computershare Investor Services Inc.<BR>P.O. Box 7021, 31&#160;Adelaide Street E<BR>Toronto, Ontario M5C&#160;3H2<BR><BR>Attention: Corporate Actions
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD align="center" valign="top">
<DIV style="text-indent: -0pt; margin-left: 0pt;">
Computershare Investor Services Inc.<BR>9<SUP style="font-size: 85%; vertical-align: text-top">th</SUP>&#160;Floor, 100 University Avenue<BR>Toronto, Ontario M5J 2Y1<BR><BR>Attention: Corporate Actions
</DIV>
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Toll Free: 1-800-564-6253
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    E-mail: <U>corporateactions@computershare.com</U>
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Website: <U>www.computershare.com</U>
</DIV>

<DIV style="margin-top: 24pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>Any questions and requests for assistance or additional
    copies of the Offer and Circular, the Letter of Acceptance and
    Transmittal and the Notice of Guaranteed Delivery may be
    directed by the Shareholders to the Depositary, the Information
    Agent or the Dealer Managers at their respective telephone
    numbers and addresses set out above. You may also contact your
    broker, dealer, commercial bank, trust company or other nominee
    for assistance. Copies of the above noted documents may also be
    found on SEDAR at <U>www.sedar.com</U>, on EDGAR at
    <U>www.sec.gov</U> or on TELUS&#146; website at
    <U>www.telus.com</U>.</B>
</DIV>

<P align="left" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV><!-- END LOGICAL PAGE -->
</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.3
<SEQUENCE>4
<FILENAME>o38790exv99w3.htm
<DESCRIPTION>EXHIBIT 99.3
<TEXT>
<HTML>
<HEAD>
<TITLE>exv99w3</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <I>The Depositary, the Information Agent, the Dealer Managers or
    your broker or other financial advisor can assist you in
    completing this Notice of Guaranteed Delivery. Do not send
    certificate(s) for Shares with this Notice of Guaranteed
    Delivery. Certificate(s) for Shares should be sent with your
    Letter of Acceptance and Transmittal.</I>
</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><I><FONT style="font-family: 'Times New Roman', Times">THIS
    IS NOT A LETTER OF ACCEPTANCE AND TRANSMITTAL</FONT></I></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 14pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">NOTICE OF
    GUARANTEED DELIVERY</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 12pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">for<BR>
    Common Shares of</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 18pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">EMERGIS
    INC.</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 12pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">Pursuant
    to an Offer dated December&#160;11, 2007 by 6886116 Canada
    Ltd.</FONT></B>
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B><FONT style="font-size: 12pt">an indirect wholly-owned
    subsidiary of</FONT></B>
</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 18pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">TELUS
    CORPORATION</FONT></B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-top: 1px solid #000000; padding-top: 6pt; border-right: 1px solid #000000; padding-right: 6pt; border-bottom: 1px solid #000000; padding-bottom: 6pt; border-left: 1px solid #000000; padding-left: 6pt"><!-- Begin box 1 -->

<DIV style="margin-top: 4pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>THE OFFER WILL BE OPEN FOR ACCEPTANCE UNTIL 5:00&#160;P.M.
    (EASTERN STANDARD TIME) ON JANUARY 16, 2008 UNLESS THE OFFER IS
    EXTENDED OR WITHDRAWN (THE &#147;EXPIRY TIME&#148;).</B>
</DIV>
</DIV><!-- End box 1 -->

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV>
<DIV style="width: 100%; border-top: 1px solid #000000; padding-top: 6pt; border-right: 1px solid #000000; padding-right: 6pt; border-bottom: 1px solid #000000; padding-bottom: 6pt; border-left: 1px solid #000000; padding-left: 6pt"><!-- Begin box 2 -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>USE THIS NOTICE OF GUARANTEED DELIVERY IF YOU WISH TO ACCEPT
    THE OFFER BUT YOUR SHARE CERTIFICATE(S) ARE NOT IMMEDIATELY
    AVAILABLE OR YOU ARE NOT ABLE TO&#160;DELIVER YOUR SHARE
    CERTIFICATE(S) TO THE DEPOSITARY ON OR PRIOR TO THE
    EXPIRY&#160;TIME.</B>
</DIV>
</DIV><!-- End box 2 -->

<DIV style="margin-top: 4pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    This Notice of Guaranteed Delivery must be used by holders
    (&#147;<B>Shareholders</B>&#148;) of common shares (the
    &#147;<B>Shares</B>&#148;) of Emergis Inc.
    (&#147;<B>Emergis</B>&#148;) who wish to deposit their Shares
    under the offer (the &#147;<B>Offer</B>&#148;) to purchase all
    of the outstanding Shares as set out in the Offer and
    accompanying Circular dated December&#160;11, 2007 made by
    6886116 Canada&#160;Ltd. (the &#147;<B>Offeror</B>&#148;),
    an&#160;indirect wholly-owned subsidiary of TELUS Corporation if
    certificate(s) for Shares are not immediately available or time
    will not permit all required documents to reach the Depositary
    at or prior to the Expiry Time. This Notice of Guaranteed
    Delivery may be delivered by hand, by courier, by mail or
    transmitted by facsimile to the Depositary at its office in
    Toronto at the address or facsimile number, as applicable, set
    forth below.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The terms and conditions of the Offer and the Letter of
    Acceptance and Transmittal are incorporated by reference into
    this Notice of Guaranteed Delivery. Capitalized terms used but
    not defined in this Notice of Guaranteed Delivery that are
    defined in the Offer and accompanying Circular (together, the
    &#147;<B>Offer and Circular</B>&#148;) dated December&#160;11,
    2007 shall have the respective meanings set out in the Offer and
    Circular.
</DIV>

<DIV style="margin-top: 18pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">

    <B><FONT style="font-family: 'Times New Roman', Times">WHEN AND
    HOW TO USE THIS NOTICE OF GUARANTEED DELIVERY</FONT></B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    As set forth in Section&#160;3 of the Offer, &#147;Manner of
    Acceptance&#160;&#151; Procedure for Guaranteed Delivery&#148;,
    if a Shareholder wishes to deposit Shares pursuant to the Offer
    and the certificate(s) representing such Shares are not
    immediately available or the Shareholder is not able to deliver
    the certificate(s) and all other required documents to the
    Depositary at or prior to the Expiry Time, those Shares may
    nevertheless be deposited under the Offer by following the
    procedures contemplated by this Notice of Guaranteed Delivery,
    provided all of the following conditions are met:
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="5%"></TD>
    <TD width="91%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (a)&#160;
</TD>
    <TD align="left">
    the deposit is made by or through an Eligible Institution;
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (b)&#160;
</TD>
    <TD align="left">
    this Notice of Guaranteed Delivery or a facsimile thereof,
    properly completed and duly executed, including a guarantee by
    an Eligible Institution in the form specified below, is received
    by the Depositary at its Toronto office as set out below, at or
    prior to the Expiry Time; and
</TD>
</TR>


<TR style="line-height: 6pt; font-size: 1pt"><TD>&nbsp;</TD></TR>


<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>    (c)&#160;
</TD>
    <TD align="left">
    the certificate(s) representing deposited Shares, in proper form
    for transfer, together with a Letter of Acceptance and
    Transmittal or a manually executed facsimile thereof properly
    completed and duly executed, with any required signature
    guarantees and all other documents required by the Letter of
    Acceptance and Transmittal, are received by the Depositary at
    its office in Toronto at the address specified below at or prior
    to
</TD>
</TR>

</TABLE>

<P align="left" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->

<TABLE width="100%" border="0" cellpadding="0" cellspacing="0">

<TR>
    <TD width="4%"></TD>
    <TD width="5%"></TD>
    <TD width="91%"></TD>
</TR>

<TR valign="top" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <TD>&nbsp;</TD>
    <TD>
</TD>
    <TD align="left">
    5:00&#160;p.m. (Eastern Standard Time) on the third trading day
    on the Toronto Stock Exchange (the &#147;<B>TSX</B>&#148;) after
    the date on which the Expiry Time occurs.
</TD>
</TR>

</TABLE>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    An &#147;Eligible Institution&#148; means a Canadian
    Schedule&#160;I chartered bank, a member of the Securities
    Transfer Agent Medallion Program (STAMP), a member of the Stock
    Exchange Medallion Program (SEMP), or a member of The New York
    Stock Exchange, Inc. Medallion Signature Program (MSP). Members
    of these programs are usually members of a recognized stock
    exchange in Canada or the United States, members of the
    Investment Dealers Association of Canada, members of the
    National Association of Securities Dealers, Inc. or banks or
    trust companies in the United States.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The undersigned understands and acknowledges that payment for
    Shares tendered pursuant to the Letter of Acceptance and
    Transmittal will be made only after timely receipt by the
    Depositary of (i)&#160;certificate(s) representing such Shares,
    and (ii)&#160;a Letter of Acceptance and Transmittal or a
    manually executed facsimile thereof properly completed and duly
    executed with any required signature guarantees and all other
    documents required by the Letter of Transmittal before
    5:00&#160;p.m. (Eastern Standard Time) on the third trading day
    on the TSX after the date on which the Expiry Time occurs. The
    undersigned also understands and acknowledges that under no
    circumstances will interest accrue or be paid by the Offeror or
    the Depositary to persons depositing Shares on the purchase
    price of the Shares purchased by the Offeror, regardless of any
    delay in making such payment, and that the consideration for the
    Shares tendered pursuant to the guaranteed delivery procedures
    will be the same as that for Shares delivered to the Depositary
    before the Expiry Time, even if the Shares to be delivered
    pursuant to the guaranteed delivery procedures are not so
    delivered to the Depositary, and therefore payment by the
    Depositary on account of such Shares is not made until after the
    take up and payment for the Shares under the Offer.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    All authority conferred, or agreed to be conferred, by this
    Notice of Guaranteed Delivery may be exercised during any
    subsequent legal incapacity of the undersigned and all
    obligations of the undersigned under this Notice of Guaranteed
    Delivery shall be binding upon the heirs, personal
    representatives, successors and assigns of the undersigned.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>TO:&#160;&#160;&#160;&#160;&#160;6886116 Canada Ltd., an
    indirect wholly-owned subsidiary of TELUS Corporation</B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>AND TO:&#160;Computershare Investor Services Inc., as
    Depositary</B>
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="50%">&nbsp;</TD> <!-- colindex=01 type=maindata -->
    <TD width="2%">&nbsp;</TD>  <!-- colindex=02 type=gutter -->
    <TD width="48%">&nbsp;</TD> <!-- colindex=02 type=maindata -->
</TR>
<!-- Table Width Row END -->
<TR valign="bottom">
<TD nowrap align="center" valign="top">
    <B>By Mail:</B>
</TD>
<TD>
&nbsp;
</TD>
<TD align="center" valign="top">
    <B>By Registered Mail, by Hand or by Courier:</B>
</TD>
</TR>
<TR valign="bottom">
<TD align="center" valign="top">
    Computershare Investor Services Inc.
</TD>
<TD>
&nbsp;
</TD>
<TD align="center" valign="top">
    Computershare Investor Services Inc.
</TD>
</TR>
<TR valign="bottom">
<TD align="center" valign="top">
<DIV style="text-indent: -0pt; margin-left: 0pt;">
P.O. Box 7021, 31&#160;Adelaide Street E<BR>Toronto, Ontario M5C&#160;3H2<BR><BR>Attention: Corporate Actions
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD align="center" valign="top">
<DIV style="text-indent: -0pt; margin-left: 0pt;">
9<SUP style="font-size: 85%; vertical-align: text-top">th</SUP>&#160;Floor, 100 University Avenue<BR>Toronto, Ontario M5J 2Y1<BR><BR>Attention: Corporate Actions
</DIV>
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Toll Free: 1-800-564-6253
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    E-mail: <U>corporateactions@computershare.com</U>
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Website: <U>www.computershare.com</U>
</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Facsimile Transmission: (905) 771-4082
</DIV>

<DIV style="margin-top: 12pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>Delivery of this Notice of Guaranteed Delivery to an address
    other than as set forth above or transmission of this Notice of
    Guaranteed Delivery to a facsimile number other than as set
    forth above will not constitute a valid delivery. To constitute
    delivery for the purpose of satisfying guaranteed delivery, the
    Letter of Acceptance and Transmittal and accompanying
    certificate(s) must be delivered to the same office of the
    Depositary in Toronto where this Notice of Guaranteed Delivery
    is delivered.</B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>This Notice of Guarantee Delivery is not to be used to
    guarantee signatures.</B> If a signature on the Letter of
    Acceptance and Transmittal is required to be guaranteed by an
    Eligible Institution, such signature must appear in the
    applicable space in the Letter of Acceptance and Transmittal.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Do not send certificates for Shares with the Notice of
    Guaranteed Delivery. Certificates for Shares must be sent with
    your Letter of Acceptance and Transmittal.
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    Deposits of Shares will not be accepted from or on behalf of
    Shareholders in any jurisdiction in which the acceptance of the
    Offer would not be in compliance with the laws of such
    jurisdiction. The undersigned hereby declares that the
    undersigned is not acting for the account or benefit of a person
    from such jurisdiction and is not in, or delivering this Notice
    of Guaranteed Delivery from, such jurisdiction.
</DIV>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    2
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The undersigned hereby deposits with the Offeror, upon the terms
    and subject to the conditions set forth in the Offer and the
    Letter of Acceptance and Transmittal, receipt of which are
    hereby acknowledged, the Shares listed below, pursuant to the
    guaranteed delivery procedure set forth in Section&#160;3 of the
    Offer, &#147;Manner of Acceptance&#160;&#151; Procedure for
    Guaranteed Delivery&#148; and instructions in the Letter of
    Acceptance and Transmittal.
</DIV>

<DIV style="margin-top: 9pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="33%">&nbsp;</TD> <!-- colindex=01 type=maindata -->
    <TD width="1%">&nbsp;</TD>  <!-- colindex=02 type=gutterleft -->
    <TD width="1%">&nbsp;</TD>  <!-- colindex=02 type=gutterright -->
    <TD width="31%">&nbsp;</TD> <!-- colindex=02 type=maindata -->
    <TD width="1%">&nbsp;</TD>  <!-- colindex=03 type=gutterleft -->
    <TD width="1%">&nbsp;</TD>  <!-- colindex=03 type=gutterright -->
    <TD width="32%">&nbsp;</TD> <!-- colindex=03 type=maindata -->
</TR>
<!-- Table Width Row END -->
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="center" valign="bottom" style="border-left: 1px solid #000000; padding-left: 2pt; border-top: 1px solid #000000">
    <B>Certificate Number(s) (if<BR>
    </B>
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-top: 1px solid #000000">
    <B>Name(s) &#038; Address(es) of<BR>
    </B>
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom" align="center">
<TD nowrap align="center" valign="bottom" style="border-left: 1px solid #000000; padding-left: 2pt">
    <B>available)</B>
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
    <B>Shareholder(s) (please print)</B>
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-right: 1px solid #000000; padding-right: 2pt">
    <B>Number of Shares Deposited</B>
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top" style="border-left: 1px solid #000000; padding-left: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt">
<TD nowrap align="left" valign="top" style="border-left: 1px solid #000000; padding-left: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top" style="border-left: 1px solid #000000; padding-left: 2pt">
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-right: 1px solid #000000; padding-right: 2pt">
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt">
<TD nowrap align="left" valign="top" style="border-left: 1px solid #000000; padding-left: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-top: 1px solid #000000">
&nbsp;
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<TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top" style="border-left: 1px solid #000000; padding-left: 2pt">
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-right: 1px solid #000000; padding-right: 2pt">
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt">
<TD nowrap align="left" valign="top" style="border-left: 1px solid #000000; padding-left: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top" style="border-left: 1px solid #000000; padding-left: 2pt">
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom">
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-right: 1px solid #000000; padding-right: 2pt">
&nbsp;
</TD>
</TR>
<TR style="font-size: 1pt">
<TD nowrap align="left" valign="top" style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-right: 1px solid #000000; padding-right: 2pt; border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="right" valign="bottom">
    <B>TOTAL:</B>
</TD>
<TD style="border-right: 1px solid #000000; padding-right: 2pt">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="bottom" style="border-right: 1px solid #000000; padding-right: 2pt">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD style="border-top: 1px solid #000000">
&nbsp;
</TD>
<TD nowrap align="left" valign="bottom" style="border-top: 1px solid #000000">
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <I>(Please print or type. If space is insufficient please attach
    a list in the above form.)</I>
</DIV>

<DIV style="margin-top: 24pt; font-size: 1pt">&nbsp;</DIV>

<DIV style="margin-top: 9pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="48%">&nbsp;</TD> <!-- colindex=01 type=maindata -->
    <TD width="5%">&nbsp;</TD>  <!-- colindex=02 type=gutter -->
    <TD width="47%">&nbsp;</TD> <!-- colindex=02 type=maindata -->
</TR>
<!-- Table Width Row END -->
<TR valign="bottom">
<TD nowrap align="left" valign="top">
    <BR>
    <DIV style="font-size: 0pt; margin-left: 0%; width: 100%;border-bottom: 1pt solid #000000"></DIV><!-- callerid=208 iwidth=227 length=0 -->
</TD>
<TD>
&nbsp;
</TD>
<TD align="left" valign="top">
    Telephone Number(s):
    (&#160;&#160;&#160;&#160;&#160;)&#160;<FONT style="word-spacing: 100pt; white-space: nowrap; font-size: 1pt"><U>&#173;
    &#173;</U></FONT><!-- callerid=208 iwidth=227 length=0 -->
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    Signature(s) of Shareholder(s)
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="top">
    (Business Hours)
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top">
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="top">
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD nowrap align="left" valign="top">
    <BR>
    <DIV style="font-size: 0pt; margin-left: 0%; width: 100%;border-bottom: 1pt solid #000000"></DIV><!-- callerid=208 iwidth=227 length=0 -->
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="top">
    Date:&#160;<FONT style="word-spacing: 188pt; white-space: nowrap; font-size: 1pt"><U>&#173;
    &#173;</U></FONT><!-- callerid=208 iwidth=227 length=0 -->
</TD>
</TR>
<TR valign="bottom">
<TD align="left" valign="top">
<DIV style="text-indent: -10pt; margin-left: 10pt">
    (Please Print Name(s) of Shareholder(s))
</DIV>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="left" valign="top">
&nbsp;
</TD>
</TR>
</TABLE>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

</DIV>

<P align="center" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <BR>
    3
</DIV><!-- END LOGICAL PAGE -->
<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="width: 89%; margin-left: 5%"><!-- BEGIN LOGICAL PAGE -->

<DIV align="center" style="margin-left: 0%; margin-right: 0%; font-size: 10pt; font-family: Arial, Helvetica; color: #000000; background: #FFFFFF">


</DIV>
<DIV style="width: 100%; border-top: 1px solid #000000; padding-top: 12pt; border-right: 1px solid #000000; padding-right: 12pt; border-bottom: 1px solid #000000; padding-bottom: 12pt; border-left: 1px solid #000000; padding-left: 12pt"><!-- Begin box 1 -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    <B>GUARANTEE<BR>
    </B>
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="center" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    (Not to be used for signature guarantee)
</DIV>

<DIV style="margin-top: 6pt; font-size: 1pt">&nbsp;</DIV>

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 4%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
    The undersigned, a Canadian Schedule&#160;I chartered bank, a
    major trust company in Canada, a member of the Securities
    Transfer Agent Medallion Program (STAMP), a member of the Stock
    Exchange Medallion Program (SEMP) or a member of the New York
    Stock Exchange, Inc. Medallion Signature Program (MSP),
    guarantees delivery to the Depositary at its address in Toronto
    as set forth herein of the certificate(s) representing the
    Shares deposited hereby, in proper form for transfer, in either
    case with delivery of a properly completed and duly executed
    Letter of Acceptance and Transmittal in the form enclosed
    herewith or a manually executed facsimile thereof, and all other
    signature guarantees or documents required by the Letter of
    Acceptance and Transmittal, all at or prior to 5:00&#160;p.m.
    (Eastern Standard Time) on the third trading day on the Toronto
    Stock Exchange after the date on which the Expiry Time occurs.
</DIV>

<DIV style="margin-top: 24pt; font-size: 1pt">&nbsp;</DIV>

<TABLE border="0" width="100%" align="center" cellpadding="0" cellspacing="0" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">
<!-- Table Width Row BEGIN -->
<TR style="font-size: 1pt" valign="bottom">
    <TD width="48%">&nbsp;</TD> <!-- colindex=01 type=maindata -->
    <TD width="5%">&nbsp;</TD>  <!-- colindex=02 type=gutter -->
    <TD width="47%">&nbsp;</TD> <!-- colindex=02 type=maindata -->
</TR>
<!-- Table Width Row END -->
<TR valign="bottom">
<TD align="center" valign="top">
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    of Firm
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="top">
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    Signature
    </FONT>
</TD>
</TR>
<TR valign="bottom" style="line-height: 24pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="center" valign="top">
    <DIV style="font-size: 0pt; margin-left: 0%; width: 100%;border-bottom: 1pt solid #000000"></DIV><!-- callerid=208 iwidth=227 length=0 --><FONT style="font-size: 8pt">Address
    of Firm
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD align="center" valign="top">
    <DIV style="font-size: 0pt; margin-left: 0%; width: 100%;border-bottom: 1pt solid #000000"></DIV><!-- callerid=208 iwidth=227 length=0 --><FONT style="font-size: 8pt">Name
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    </FONT>
</TD>
</TR>
<TR valign="bottom" style="line-height: 24pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
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<TR valign="bottom">
<TD align="center" valign="top">
    <DIV style="font-size: 0pt; margin-left: 0%; width: 100%;border-bottom: 1pt solid #000000"></DIV><!-- callerid=208 iwidth=227 length=0 --><FONT style="font-size: 8pt">Zip
    Code/ Postal Code
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="top">
    <DIV style="font-size: 0pt; margin-left: 0%; width: 100%;border-bottom: 1pt solid #000000"></DIV><!-- callerid=208 iwidth=227 length=0 --><FONT style="font-size: 8pt">Title
    </FONT>
</TD>
</TR>
<TR valign="bottom" style="line-height: 24pt">
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
<TD>
&nbsp;
</TD>
</TR>
<TR valign="bottom">
<TD align="center" valign="top">
    <DIV style="font-size: 0pt; margin-left: 0%; width: 100%;border-bottom: 1pt solid #000000"></DIV><!-- callerid=208 iwidth=227 length=0 --><FONT style="font-size: 8pt">Area
    Code and Telephone Number
    </FONT>
</TD>
<TD>
&nbsp;
</TD>
<TD nowrap align="center" valign="top">
    <DIV style="font-size: 0pt; margin-left: 0%; width: 100%;border-bottom: 1pt solid #000000"></DIV><!-- callerid=208 iwidth=227 length=0 --><FONT style="font-size: 8pt">Date
    </FONT>
</TD>
</TR>
</TABLE>
</DIV><!-- End box 1 -->

<DIV align="left" style="margin-left: 0%; margin-right: 0%; text-indent: 0%; font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

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<P align="left" style="font-size: 10pt; font-family: 'Times New Roman', Times; color: #000000; background: #FFFFFF">

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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
