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<SEC-DOCUMENT>0001206212-06-000172.txt : 20060711
<SEC-HEADER>0001206212-06-000172.hdr.sgml : 20060711
<ACCEPTANCE-DATETIME>20060711152548
ACCESSION NUMBER:		0001206212-06-000172
CONFORMED SUBMISSION TYPE:	6-K
PUBLIC DOCUMENT COUNT:		5
CONFORMED PERIOD OF REPORT:	20060711
FILED AS OF DATE:		20060711
DATE AS OF CHANGE:		20060711

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BCE INC
		CENTRAL INDEX KEY:			0000718940
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		IRS NUMBER:				99999999
		STATE OF INCORPORATION:			A8
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		6-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-08481
		FILM NUMBER:		06956164

	BUSINESS ADDRESS:	
		STREET 1:		1000 DE LA GAUCHETIERE OUEST
		STREET 2:		BUREAU 4100 MONTREAL
		CITY:			QUEBEC CANADA
		STATE:			A8
		ZIP:			H3B 4Y7
		BUSINESS PHONE:		5143977000

	MAIL ADDRESS:	
		STREET 1:		1000 DE LA GAUCHETIERE OUEST
		STREET 2:		BUREAU 4100 MONTREAL
		CITY:			QUEBEC CANADA
		STATE:			A8
		ZIP:			H3B 4Y7

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BELL CANADA ENTERPRISES INC
		DATE OF NAME CHANGE:	19880111
</SEC-HEADER>
<DOCUMENT>
<TYPE>6-K
<SEQUENCE>1
<FILENAME>m32249ore6vk.htm
<DESCRIPTION>FORM 6-K
<TEXT>
<HTML>
<HEAD>
<TITLE>e6vk</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></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: 14pt; margin-top: 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: 12pt"><B>FORM 6-K</B>
</DIV>


<DIV align="center" style="font-size: 12pt; margin-top: 12pt"><B>REPORT OF FOREIGN PRIVATE ISSUER</B>
</DIV>


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

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="47%"></TD>
    <TD width="5%"></TD>
    <TD width="47%"></TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD align="left" valign="top"><B>For the month of: July&nbsp;2006</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top"><B>Commission File Number: 1-8481</B></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

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

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


<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>1000, rue de La Gaucheti&#232;re Ouest, Bureau 3700, Montr&#233;al, Qu&#233;bec H3B 4Y7, (514)&nbsp;870-8777</B><BR>
<I>(Address of principal executive offices)</I></DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Indicate by check mark whether the Registrant files or will file annual reports under cover of Form 20-F or Form 40-F.
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="47%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="47%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top">Form&nbsp;20-F <FONT face="Wingdings">&#111;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Form&nbsp;40-F <FONT face="Wingdings">&#254;</FONT></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">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="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="47%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="47%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top">Yes <FONT face="Wingdings">&#111;</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">No <FONT face="Wingdings">&#254;</FONT></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If &#147;Yes&#148; is marked, indicate below the file number assigned to the Registrant in connection
with Rule&nbsp;12g3-2(b): 82-<U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U>.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Notwithstanding any reference to BCE&#146;s Web site on the World Wide Web in the documents
attached hereto, the information contained in BCE&#146;s site or any other site on the World Wide Web
referred to in BCE&#146;s site is not a part of this Form 6-K and, therefore, is not filed with the
Securities and Exchange Commission.
</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">&nbsp;
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>

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

<!-- TOC -->
<A name="toc"><DIV align="CENTER" style="page-break-before:always"><U><B>TABLE OF CONTENTS</B></U></DIV></A>

<P><CENTER>
<TABLE border="0" width="90%" cellpadding="0" cellspacing="0">
<TR>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="3%"></TD>
	<TD width="76%"></TD>
</TR>
<TR><TD colspan="9"><A HREF="#000"> SIGNATURE</A></TD></TR>
</TABLE>
</CENTER>
<!-- /TOC -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>




<!-- link1 " SIGNATURE" -->
<DIV align="left"><A NAME="000"></A></DIV>

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


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="60%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="8%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>BCE Inc.</B></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;&nbsp;<I>(signed)&nbsp;Patricia Olah</I>
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;&nbsp;Patricia A. Olah</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;&nbsp;Corporate Secretary and</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;&nbsp;Lead Governance Counsel</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Date: July&nbsp;11, 2006</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


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

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

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

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><IMG src="m32249orm3224901.gif" alt="(CANADA LOGO)"> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Industry Canada&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Industrie Canada
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="48%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="48%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>Certificate of Arrangement</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>Certificat d&#146;arrangement</B></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD 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 valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>Canada Business Corporations Act</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><B>Loi canadienne sur les soci&#233;t&#233;s par actions</B></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<P>
<DIV style="width: 100%; border: 1px solid black; padding: 11px;">


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom" style="font-size: 100pt">
    <TD width="48%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="48%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD 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 valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>BCE INC.</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>425229-2</B></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD 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 valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>BCE INC.</B></DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD 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 style="font-size: 1px">
    <TD valign="top" style="border-top: 1px solid #000000"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Name of CBCA corporation(s) involved -<br>
D&#233;nomination(s) de la (des)&nbsp;soci&#233;t&#233;(s)<br>
LCSA concern&#233;e(s)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">Corporation number &#151; Num&#233;ro de la soci&#233;t&#233;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD 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 valign="top"><DIV style="margin-left:0px; text-indent:-0px">I hereby certify that the
arrangement set out in
the attached articles of
arrangement, involving
the above-referenced
corporation(s), has been
effected under section
192 of the <I>Canada
Business Corporations Act.</I>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Je certifie que l&#146;arrangement mentionn&#233; dans
les clauses d&#146;arrangement annex&#233;es, concernant
la (les)&nbsp;soci&#233;t&#233;(s) susmentionn&#233;e(s), a pris
effet en vertu de l&#146;article 192 de la <I>Loi
canadienne sur les soci&#233;t&#233;s par actions.</I></TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD 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 valign="top"><DIV style="margin-left:0px; text-indent:-0px"><IMG src="m32249orm3224903.gif" alt="-s- Richard G Shaw">
<DIV style="font-size: 1pt; border-top: 1px solid #000000">&nbsp;</DIV>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>July&nbsp;10, 2006 / le 10 juillet 2006</B>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Richard G Shaw
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Date of Arrangement &#151; Date de 1&#146;arrangement</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Director &#151; Directeur
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><IMG src="m32249orm3224904.gif" alt="(CANADA LOGO)">

</DIV>

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

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

<DIV style="font-family: 'Times New Roman',Times,serif">
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="2%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">

<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><IMG src="m32249orm3224901.gif" alt="(CANADA LOGO)">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Industry Canada<BR>
<br>Canada Business<BR>
Corporations Act
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Industrie Canada<BR>
<FONT style="white-space: nowrap"><br>Loi canadienne sur les</FONT>
soci&#233;t&#233;s par actions
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">FORM 14.1<br>
ARTICLES OF ARRANGEMENT<br>
(SECTION 192)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">FORMULAIRE 14.1<br>
CLAUSES D&#146;ARRANGEMENT<br>
(ARTICLE 192)</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="56%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD><!-- VRule -->
    <TD width="1%">&nbsp;</TD>
    <TD width="42%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR style="font-size: 1px">
    <TD colspan="1" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="1" valign="top" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:27px; text-indent:-27px">1 &#151; Name of the applicant
corporation(s) &#151; D&#233;nomination
sociale de la(des) requ&#233;rante(s)
</DIV></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">2 &#151; Corporation No.(s) &#151; N&#176;(s) de
la(des) soci&#233;t&#233;(s)</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:27px; text-indent:-27px">&nbsp;</DIV></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:52px; text-indent:-27px">BCE Inc.
</DIV></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>

<TD align="left" valign="top"><DIV style="margin-left:52px; text-indent:-27px">425229-2</DIV><font style="font-size:12pt">&nbsp;</FOnt><BR></TD>
</TR>
<TR style="font-size: 1px">
    <TD colspan="1" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="1" valign="top" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:27px; text-indent:-27px">3 &#151; Name of the corporation(s) the
articles of which are amended, if
applicable D&#233;nomination sociale de
la(des) soci&#233;t&#233;(s) dont les statuts
sont modifi&#233;s, le cas &#233;ch&#233;ant
</DIV><font style="font-size:12pt">&nbsp;</FOnt><BR></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:27px; text-indent:-27px">4 &#151; Corporation No (s) &#151; N&#176;(s) de
la(des) soci&#233;t&#233;(s)</DIV></TD>
</TR>
<TR style="font-size: 1px">
    <TD colspan="1" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="1" valign="top" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:27px; text-indent:-27px">5 &#151; Name of the corporation(s)
created by amalgamation, if
applicable D&#233;nomination sociale de
la(des) soci&#233;t&#233;(s) issue(s) de
la(des) fusion(s), le cas &#233;ch&#233;ant
</DIV><font style="font-size:12pt">&nbsp;</FOnt><BR></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><DIV style="margin-left:27px; text-indent:-27px">6 &#151; Corporation No (s) &#151; N&#176;(s) de
la(des) soci&#233;t&#233;(s)<font style="font-size:12pt">&nbsp;</FOnt><BR></DIV></TD>
</TR>
<TR style="font-size: 1px">
    <TD colspan="1" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="1" valign="top" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:27px; text-indent:-27px">7 &#151; Name of the dissolved
corporation(s), if applicable
<BR>D&#233;nomination sociale de la(des)
soci&#233;t&#233;(s) dissoute(s), le cas
&#233;ch&#233;ant
</DIV><font style="font-size:12pt">&nbsp;</FOnt><BR></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><DIV style="margin-left:27px; text-indent:-27px">8 &#151; Corporation No (s) &#151; N&#176;(s) de
la(des) soci&#233;t&#233;(s)</DIV></TD>
</TR>
<TR style="font-size: 1px">
    <TD colspan="1" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="1" valign="top" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:27px; text-indent:-27px">9 &#151; Name of other corporations
involved, if applicable<BR> D&#233;nomination
sociale des autres soci&#233;t&#233;s en cause,
le cas &#233;ch&#233;ant
</DIV></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><DIV style="margin-left:30px; text-indent:-30px">10 &#151; Corporation No.(s) or
Jurisdiction of Incorporation N&#176;(s)
de la(des) soci&#233;t&#233;(s)/ou loi sous le
r&#233;gime de laquelle elle est
constitu&#233;e</DIV><font style="font-size:12pt">&nbsp;</FOnt><BR></TD>
</TR>
<TR style="font-size: 1px">
    <TD colspan="1" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="1" valign="top" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">

<TD colspan="4" valign="top" align="left"><DIV style="margin-left:29px; text-indent:-29px">11
&#151; In accordance with the order approving the arrangement &#151;
Conform&#233;ment aux termes de l&#146;ordonnance approuvant l&#146;arrangement</DIV></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="44%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="44%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top">a</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT face="Wingdings">&#111;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD colspan="7" valign="top" align="left">The articles of the above named corporation(s) are amended in accordance with the attached plan of
arrangement <BR>Les statuts de la(des) soci&#233;t&#233;(s)
susmentionn&#233;e(s) sont modifi&#233;s en conformit&#233; avec le
plan d&#146;arrangement ci-joint</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="white-space: nowrap">The name of</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="white-space: nowrap">is changed to</FONT></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top" style="border-top: 1px solid #000000">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="44%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="44%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>

<TD align="left" valign="top"><FONT style="white-space: nowrap">La d&#233;nomination sociale de</FONT>
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><FONT style="white-space: nowrap">est modifi&#233;e pour</FONT></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top" style="border-top: 1px solid #000000">&nbsp;
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top">b</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT face="Wingdings">&#111;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD colspan="7" valign="top" align="left">The following bodies
corporate are amaigamated in accordance with the attached plan of arrangement
<BR>Les personnes morales suivantes sont fusionn&#233;es conform&#233;ment au plan d&#146;arrangement ci-joint</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top">c</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT face="Wingdings">&#111;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD colspan="7" valign="top" align="left">The above named
corporation(s) is(are) liquidated and dissolved in accordance with the attached
plan of arrangement <BR>La(les) soci&#233;t&#233;(s)
susmentionn&#233;e(s) est(sont) liquid&#233;e(s) et dissoute(s)
conform&#233;ment au plan d&#146;arrangement ci-joint</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top">d</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><FONT face="Wingdings">&#254;</FONT></TD>
    <TD>&nbsp;</TD>
    <TD colspan="7" valign="top" align="left">The plan of arrangement
attached hereto, involving the above named body(ies), corporate is hereby
effected <BR>Le plan d&#146;arrangement ci-joint portant sur la(les)
personne(s) morale(s) susmentionn&#233;e(s)
prend effet</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="7" valign="top" align="left">at 5:01 p.m. (Montr&#233;al time) on July&nbsp;10, 2006</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="1%">&nbsp;</TD>
    <TD width="26%">&nbsp;</TD>
    <TD width="0%">&nbsp;</TD><!-- VRule -->
    <TD width="0%">&nbsp;</TD>
    <TD width="24%">&nbsp;</TD>
    <TD width="0%">&nbsp;</TD><!-- VRule -->
    <TD width="0%">&nbsp;</TD>
    <TD width="24%">&nbsp;</TD>
    <TD width="0%">&nbsp;</TD><!-- VRule -->
    <TD width="0%">&nbsp;</TD>
    <TD width="24%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR style="font-size: 1px">
    <TD width="1%" style="border-left: 0px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="1" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="1" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="1" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-right: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="1" valign="top" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD width="1%" style="border-left: 0px solid #000000">&nbsp;</TD>
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Signature
</DIV></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Printed Name - Nom en lettres moul&#233;es
</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">12 &#151; Capacity of - En qualit&#233; de
</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">13 &#151; Tel. No - N&#176;
de t&#233;l</TD>
</TR>

<TR valign="bottom">
    <TD width="1%" style="border-left: 0px solid #000000">&nbsp;</TD>

<TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><IMG src="m32249orm3224905.gif" alt="-s- Martine Turcotte">
</DIV></TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Martine Turcotte
</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Chief Legal Off.
</TD>
    <TD style="border-right: 1px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">(514) 870-4637</TD>
</TR>

<TR style="font-size: 1px">
    <TD width="1%" style="border-left: 1px solid #000000; border-top: 1px solid #000000; border-left: 1px solid #000000">&nbsp;</TD>
    <TD colspan="1" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="1" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="1" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="1" valign="top" align="left" style="border-top: 1px solid #000000; border-right: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD width="1%" style="border-left: 1px solid #000000; border-right: 0px solid #000000">&nbsp;</TD>
    <TD colspan="10" valign="top" align="left"  style="border-right: 1px solid #000000"><B>FOR DEPARTMENTAL USE ONLY - &#192; L&#146;USAGE DU MINIST&#200;RE SEULEMENT</B></TD>
</TR>
<TR style="font-size: 1px">
    <TD width="1%" style="border-left: 1px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="1" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="1" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="1" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="1" valign="top" align="left" style="border-top: 1px solid #000000; border-right: 1px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 10px">
    <TD width="1%" style="border-left: 1px solid #000000">&nbsp;</TD>
    <TD colspan="10" valign="top" align="right" style="border-right: 1px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 10px">
    <TD width="1%" style="border-left: 1px solid #000000">&nbsp;</TD>
    <TD colspan="10" valign="top" align="right" style="border-right: 1px solid #000000">&nbsp;</TD>
</TR>



<TR valign="bottom">
    <TD width="1%" style="border-left: 1px solid #000000">&nbsp;</TD>
    <TD colspan="10" valign="top" align="center" style="border-right: 1px solid #000000">JUL 10 2006</TD>
</TR>
<TR style="font-size: 10px">
    <TD width="1%" style="border-left: 1px solid #000000">&nbsp;</TD>
    <TD colspan="10" valign="top" align="right" style="border-right: 1px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 10px">
    <TD width="1%" style="border-left: 1px solid #000000">&nbsp;</TD>
    <TD colspan="10" valign="top" align="right" style="border-right: 1px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 1px">
    <TD width="1%" style="border-left: 0px solid #000000; border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="1" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="1" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="1" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
    <TD colspan="1" valign="top" align="left" style="border-top: 1px solid #000000">&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD width="1%" style="border-left: 0px solid #000000">&nbsp;</TD>
    <TD colspan="9" valign="top" align="left">IC 3189 (2003/06)</TD>

</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="right" style="font-size: 10pt; margin-top: 12pt"><IMG src="m32249orm3224904.gif" alt="(CANADA LOGO)">
</DIV>



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

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">




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


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>PLAN OF ARRANGEMENT<BR>
MADE PURSUANT TO SECTION 192<BR>
OF THE </B><B><I>CANADA BUSINESS CORPORATIONS ACT</I></B>

</DIV>

<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>ARTICLE 1<BR>
INTERPRETATION</B>

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>1.1&nbsp;&nbsp;&nbsp;Definitions</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">In this Plan of Arrangement, unless there is something in the subject matter or context
inconsistent therewith, the following terms shall have the respective meanings set out below and
grammatical variations of such terms shall have corresponding meanings:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;1933
Act&#148; </B>means the <I>United States Securities Act of 1933, </I>as amended;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;1940 Act</B>&#148; means the <I>United States Investment Company Act of 1940, </I>as amended;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Arrangement&#148; </B>means the arrangement pursuant to Section&nbsp;192 of the CBCA on the terms and subject
to the conditions set forth in this Plan of Arrangement, subject to any amendments or variations
thereto made in accordance with Section&nbsp;6.1 or made at the direction of the Court in the Final
Order (with the consent of BCE);
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;BCE&#148; </B>means BCE Inc., a corporation amalgamated under the CBCA, and includes its successors;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Board&#148; </B>means the board of directors of BCE;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Business Day&#148; </B>means any day on which commercial banks are generally open for business in
Montr&#233;al, Qu&#233;bec, other than a Saturday, a Sunday or a day observed as a holiday in Montr&#233;al,
Qu&#233;bec under applicable laws;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;CBCA&#148; </B>means the Canada Business Corporations Act and the regulations made thereunder, as amended;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Certificate of Arrangement&#148;</B> means the certificate of arrangement to be issued by the Director
pursuant to Subsection 192(7) of the CBCA giving effect to the Arrangement;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Common Shares&#148; </B>means the common shares in the capital of BCE;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Consolidated Common Share&#148;</B> means a post-Consolidation Common Share;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Consolidated Deferred Share Unit&#148;</B> means a post-Consolidation Deferred Share Unit;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Consolidation&#148;</B>
means the consolidation of the Common Shares to be carried out under Subsection 3.l(c);
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Consolidation Ratio&#148; </B>means 0.915 Consolidated Common Shares for each Common Share;
</DIV>



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</DIV>

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



<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Court&#148;
</B>means the Superior Court of Qu&#233;bec;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Deferred Share Units&#148; </B>means all deferred share units granted under the Deferred Share Unit Plans;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Deferred Share Unit Plans&#148; </B>means the share unit plans for BCE&#146;s non-employee directors, senior
executives and other key employees;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Director&#148; </B>means the Director appointed pursuant to Section&nbsp;260 of the CBCA;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Distribution&#148; </B>means the distribution of the Fund Units to be carried out under Subsection 3.l(b);
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Distribution Ratio&#148; </B>means 0.0725 Fund Units per Common Share;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Dissent Rights&#148; </B>has the meaning ascribed in Section&nbsp;4.1;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Dissent Shares&#148; </B>means the Common Shares held by a Dissenting Shareholder in respect of which the
Dissenting Shareholder has duly and validly exercised the Dissent Rights;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Dissenting Shareholder&#148; </B>means a registered Shareholder who validly exercises Dissent Rights and
is entitled to be paid the fair market value of its Common Shares (as determined in accordance
with Section&nbsp;4.1);
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Effective Date&#148; </B>means the date shown on the Certificate of Arrangement;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Effective
Time&#148; </B>means 5:01 p.m (Montr&#233;al time) on the Effective Date;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Entitlement Date&#148; </B>has the meaning ascribed thereto in the relevant Deferred Share Unit Plan;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Final Order&#148; </B>means the final order of the Court approving the Arrangement, as such order may be
amended by the Court at any time prior to the Effective Date (so long as such amendment has the
consent of BCE) or, if appealed, then, unless such appeal is withdrawn or denied, as affirmed;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Fund&#148; </B>means Bell Aliant Regional Communications Income Fund, a trust to be established under the
laws of Ontario pursuant to the Fund Declaration of Trust;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Fund Declaration of Trust&#148; </B>means the declaration of trust that will establish and govern the
Fund, as amended or amended and restated from time to time;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Fund Units&#148; </B>means the units of the Fund to be designated as &#147;Units&#148; in the Fund Declaration of
Trust, but does not include any securities convertible into or exchangeable for Fund Units that
have not been so converted or exchanged at the relevant time;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Information Circular&#148; </B>means, collectively, the notice of Meeting and the management proxy
circular of BCE, including all schedules thereto, sent to the Shareholders in connection with the
Meeting;
</DIV>



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</DIV>

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



<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Interim Order&#148; </B>means the interim order of the Court, as it may be amended by the
Court (with the consent of BCE), in connection with the Arrangement and related
matters;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Letter of Transmittal&#148; </B>means the letter of transmittal to be sent to
registered Shareholders which, when duly completed and returned with the certificate
or certificates for Common Shares and any other required documents, will enable
registered Shareholders to surrender such certificates for certificates representing
Consolidated Common Shares;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Market Value&#148; </B>has the meaning ascribed thereto in the relevant Deferred Share Unit
Plan, and, when used in connection with Notional Fund Units, with the appropriate
adjustments;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Meeting&#148; </B>means the annual and special meeting of Shareholders, including any
adjournment or postponement thereof, to be called and held in accordance with the
Interim Order to consider, among other things, the Arrangement;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Non-Qualified U.S. Shareholder&#148; </B>means a U.S. Shareholder who is not a Qualified U.S. Shareholder;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Non-Resident&#148; </B>means (i)&nbsp;a Person (other than a partnership) who is not a resident of Canada
for the purposes of the Tax Act or (ii)&nbsp;a partnership that is not a Canadian partnership for the
purposes of the Tax Act;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Notional
Fund Units&#148; </B>has the meaning ascribed in subsection 3.1 (h);
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Participant Agreement&#148; </B>has the meaning ascribed thereto in the relevant Deferred
Share Unit Plan;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Participants&#148; </B>has the meaning ascribed thereto in the relevant Deferred Share Unit Plan;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Person&#148; </B>means and includes any individual, corporation, limited partnership,
general partnership, joint stock company, limited liability corporation, joint
venture, association, company, trust, bank, trust company, pension fund, business
trust or other organization, whether or not a legal entity, and any government agency
and political subdivision thereof;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Plan of Arrangement, hereof,  herein, hereunder&#148; </B>means this Plan of Arrangement,
subject to any amendments or variations made in accordance with
Section&nbsp;6.1 or made
at the direction of the Court in the Final Order (with the consent of BCE);
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Qualified
Purchaser&#148; </B>means a U.S. shareholder that is a &#147;qualified purchaser&#148; as set
forth in Section 2(a)(51)(A) of the 1940 Act and a &#147;qualified institutional buyer&#148; as
set forth in Rule&nbsp;144A of&#146;the 1933 Act;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Qualified
U.S. Shareholder&#148; </B>means a U.S. Shareholder who has properly submitted to
BCE, a qualified purchaser certification in the form to be sent to U.S. Shareholders
certifying that it is a Qualified Purchaser and has elected in such qualified
purchaser certification to receive Fund Units rather than the net cash
proceeds of the sale of such Fund Units;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Shareholders&#148; </B>means the registered and beneficial (as applicable) holders of Common Shares;
</DIV>


<P align="center" style="font-size: 10pt"> - 3 -
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">
<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Small Interest&#148; </B>means 150 or less Common Shares;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Stock Option Plans&#148; </B>means the stock option plans for BCE&#146;s senior executives and other key
employees;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Stock Options&#148; </B>means all options to purchase Common Shares granted under any of the Stock Option
Plans;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Tax Act&#148;</B> means the <I>Income Tax Act </I>(Canada), as amended, including the regulations promulgated
thereunder;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;Transfer Agent&#148; </B>means Computershare Trust Company of Canada or such other institution BCE may
select;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;United States</B>&#148; or &#147;<B>U.S.</B>&#148; means the United States of America and any territory or possession
thereof;
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;U.S.
Person&#148; </B>means a U.S, Person as defined in Rule 902(k) under the Regulation&nbsp;S under the 1933
Act including, but not limited to, any natural person resident in the United States; and
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><B>&#147;U.S.
Shareholder&#148; </B>means any Shareholder who is a U.S. Person at the Effective Time.
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>1.2&nbsp;&nbsp;&nbsp;Interpretation</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In this Plan of Arrangement:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Headings </B>&#151; The division of this Plan of Arrangement into Articles, Sections and
Schedules and the insertion of headings are for convenience of reference only and
shall not affect the construction or interpretation of this Plan of Arrangement.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>References </B>&#151; Unless otherwise indicated, all references to Articles, Sections
and Schedules are to Articles, Sections and Schedules of this Plan of
Arrangement.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Number and Gender </B>&#151; Unless the context otherwise requires, words importing
the singular include the plural and vice versa and words importing any gender
include all genders.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Date for Any Action </B>&#151; In the event that the date on which any action to be
taken hereunder by any Person hereunder is not a Business Day, such action shall be
taken on the next succeeding day which is a Business Day.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Statutory References </B>&#151; References in this Plan of Arrangement to any statute
includes all regulations made pursuant to such statute and the provisions of any
statute or regulation which amends, supplements or supercedes any such statute or
regulation.</TD>
</TR>

</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"> - 4 -
</DIV>


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




<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(f)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Time </B>&#151; Time shall be of the essence in every matter or action contemplated
hereunder. All times expressed herein are local time (Montr&#233;al,
Qu&#233;bec) unless otherwise stipulated herein or therein.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR>
<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(g)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Currency </B>&#151; All references to money amounts are to the lawful currency of
Canada.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>ARTICLE 2<BR>
EFFECT OF ARRANGEMENT</B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left"><B>2.1</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Arrangement Binding</B></TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Arrangement will become effective at, and be binding at and after, the Effective Time in
accordance with its terms on: (i)&nbsp;BCE; and (ii)&nbsp;all registered holders and all beneficial holders
(as
applicable) of Common Shares, Stock Options and Deferred Share Units; without any further act
or formality required on the part of any Person.
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>ARTICLE 3<BR>
ARRANGEMENT</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>3.1&nbsp;&nbsp;&nbsp;The Arrangement</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Commencing on the Effective Date, each of the events set out below shall occur and shall be
deemed to occur in the following order without any further act or formality required on the part
of any Person:
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>all Common Shares held by Dissenting Shareholders which remain valid
immediately before the Effective Date will be deemed to have been transferred to
BCE and be cancelled and cease to be outstanding and such holders will cease to
have any rights as Shareholders other than the right to be paid the
fair value of their Common Shares as set out in Section&nbsp;4.1;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>subject to Subsections 3.1 (d), 3.1(e) and 3.l(f), BCE shall distribute to the
Shareholders as of the Effective Time, other than Dissenting Shareholders, that
number of Fund Unit per Common Share equal to the Distribution Ratio (the
<B>&#147;Distribution&#148;) </B>and, in consideration and in exchange for the Distribution, the
stated capital in respect of the Common Shares shall be reduced by an
amount equal to the value of all of the Fund Units distributed by BCE to the Shareholders,
or on their behalf, determined by the Board at its sole discretion, such stated
capital being further reduced by the amount paid by BCE pursuant to the Dissent
Rights;</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>subject to Subsection 3.l(d), all Common Shares issued and outstanding
immediately prior to the Effective Time held by Shareholders, other than
Common Shares held by Dissenting Shareholders, will be consolidated on the
basis of that number of Consolidated Common Share for each Common
Share equal to the Consolidation Ratio (the &#147;Consolidation&#148;);</TD>
</TR>


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


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>fractional interest in a Fund Unit or a Consolidated Common Share, as the case
may be, which would otherwise be distributed to a registered Shareholder
pursuant to Subsections 3.1(b)&nbsp;and 3.1(c), respectively, will be distributed to the
Transfer Agent as agent for such registered Shareholder after aggregating all such
fractional Fund Units or Consolidated Common Shares, as the case may be, and
each such registered Shareholder will receive a cash payment in Canadian dollars
equal to such registered Shareholder&#146;s pro rata portion of the net proceeds after
expenses received by the Transfer Agent upon the sale of whole Fund Units or
Consolidated Common Shares, as the case may be, representing an accumulation
of all fractional interests in Fund Units or Consolidated Common Shares, as the
case may be, to which all such registered Shareholder would otherwise be entitled
pursuant to Subsections 3.l(b) and 3.l(c);</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(e)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Fund Units which would otherwise be distributed pursuant to Subsection 3.1(b)&nbsp;to
a registered or beneficial Shareholder holding a Small Interest will be distributed
to the Transfer Agent as agent for such registered or beneficial Shareholder after
aggregating all such Fund Units, and each such registered or beneficial
Shareholder will receive a cash payment in Canadian dollars equal to such
registered or beneficial Shareholder&#146;s pro rata portion of the net proceeds after
expenses received by the Transfer Agent upon the sale of Fund Units representing
the aggregate number of the Fund Units to which all such Shareholders would
otherwise be entitled pursuant to Subsection 3.1(b);</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(f)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Fund Units that are to be distributed pursuant to Subsection 3.1(b)&nbsp;to a Non-
Qualified U.S Shareholder, or to a Non-Resident if it appears to BCE that it
would be contrary to applicable law to distribute such Fund Units to such Non-
Resident, will be distributed to the Transfer Agent as agent for such Non-
Qualified U.S. Shareholder or Non-Resident, as the case may be, and each such
Person will only be entitled to receive a cash payment in Canadian dollars equal
to such Person&#146;s pro rata portion of the net proceeds after expenses received by
the Transfer Agent upon the sale of the aggregate of such Fund Units to which all
such Shareholders would otherwise be entitled pursuant to Subsection 3.1(b);</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(g)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>subject to applicable laws and regulatory requirements, the terms of the Stock
Option Plans and of the outstanding Stock Options as of the Effective Time shall
be adjusted to provide that, notwithstanding the Distribution and the
Consolidation, the number of outstanding Stock Options held by any Person under
the Stock Option Plans, as well as the exercise price thereof, will remain the
same; and</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(h)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>subject to applicable laws and regulatory requirements, the terms of the Deferred
Share Unit Plans and of the outstanding Deferred Share Units shall be adjusted to
provide that (i)&nbsp;BCE shall credit to each Participant as of the Effective Time that
number of notional Fund Units (&#147;<B>Notional Fund Units</B>&#148;) per Deferred Share Unit
equal to the Distribution Ratio, (ii)&nbsp;all Deferred Share Units outstanding
immediately prior to the Effective Time will be consolidated on the basis of that
number of Consolidated Deferred Share Unit for each Deferred Share Unit equal</TD>
</TR>

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


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">


<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>to the Consolidation Ratio, (iii)&nbsp;Notional Fund Units shall be the economic
equivalent of Fund Units and Participants shall be credited on a quarterly basis
with additional Deferred Share Units during the term of their Participant
Agreement(s) to reflect monthly distributions made on the Notional Fund Units
during such period, such number of additional Deferred Share Units to be equal to
the amount of the notional distribution on Notional Fund Units divided by the
Market Value of a Common Share as at the payment date of such notional
distributions, and (iv)&nbsp;in satisfaction of the number of Notional Fund Units
recorded in a Participant&#146;s account on the Entitlement Date, a number of Deferred
Share Units equal to the Market Value of the Notional Fund Units divided by the
Market Value of a Common Share shall be credited to the Participant, provided
that if required regulatory consents, including a favourable ruling confirmation
from the Canada Revenue Agency, are not obtained prior to the Final Order, BCE
shall be entitled to make such other adjustment to the terms of the Deferred Share
Unit Plans and of the outstanding Deferred Share Units such that they provide for
benefits which, to the extent possible, are the economic equivalent of the
Distribution and the Consolidation, the whole as determined by the Board acting
reasonably.</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left"><B>3.2</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Transfers Free and Clear of Title Restrictions</B></TD>
</TR>

</TABLE>
</DIV>
<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Any transfer of any securities of a holder pursuant to the Arrangement shall be free and
clear of
any hypothecs, liens, claims, encumbrances, charges, adverse interests or security interests.
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>ARTICLE 4<BR>
RIGHTS OF DISSENT</B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="left"><B>4.1</B></TD>
    <TD width="1%">&nbsp;</TD>
    <TD><B>Rights of Dissent</B></TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Registered Shareholders may exercise rights of dissent with respect to their Common Shares
pursuant to and in the manner set forth in section 190 of the CBCA as modified by the Interim
Order and this Section&nbsp;4.1 (the <B>&#147;Dissent Rights&#148;), </B>provided that written notice setting forth a
registered Shareholder&#146;s objection to the Arrangement and exercise of Dissent Rights must be
received by the Corporate Secretary of BCE at its registered office set out in the Information
Circular or to the Secretary of the Meeting, in either case not later than the commencement of the
Meeting. Dissenting Shareholders who duly exercise their rights of dissent and who:
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>are ultimately entitled to be paid fair value for their Common Shares, shall be
deemed to have transferred their Common Shares to BCE as of the Effective Time
and shall be entitled to be paid the fair value of such Common Shares, and will
not be entitled to any other payment or consideration, including any payment that
would be payable under the Arrangement had such holders not exercised their
Dissent Rights; or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>are ultimately not entitled, for any reason, to be paid fair value for their
Common
Shares shall be deemed to have participated in the Arrangement on the same basis
as any non-Dissenting Shareholder.</TD>
</TR>

</TABLE>
</DIV>


<P align="center" style="font-size: 10pt">- 7 -
</DIV>


<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#toc">Table of Contents</A></H5><P>
<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>4.2&nbsp;&nbsp;&nbsp;Recognition of Dissenting Shareholders</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">From and after the Effective Time, neither BCE nor any other Person shall be required to
recognize a Dissenting Shareholder as a holder of Common Shares and the names of the Dissenting
Shareholders shall be deleted from the register of holders of Common Shares previously maintained
or caused to be maintained by BCE.
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>ARTICLE 5<BR>
CERTIFICATES FOR CONSOLIDATED<BR>
COMMON SHARES AND FUND UNITS</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>5.1&nbsp;&nbsp;&nbsp;Right to Consolidated Common Shares and Fund Units</B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>BCE shall, as soon as practicable following the later of the Effective Date and the
date of deposit with the Transfer Agent by a registered Shareholder of a duly completed
Letter of Transmittal and the certificates representing the Common Shares held by such
registered Shareholder prior to the Effective Date or other documentation as provided
in the Letter of Transmittal, cause the Transfer Agent either:</TD>
</TR>

</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(i)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>to forward or cause to be forwarded by first class mail
(postage prepaid) to the registered Shareholder at the address specified in the
Letter of Transmittal; or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(ii)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>if requested by the registered Shareholder in the Letter of
Transmittal, to make available at an office of the Transfer Agent specified in
the Letter of Transmittal for pick-up by the registered Shareholder; or</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="6%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(iii)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>if the Letter of Transmittal neither specifies an address nor
contains a request as described in (ii), to forward or cause to be forwarded
by first class mail (postage prepaid) to such registered Shareholder at the
address of such registered Shareholder as shown on the central securities
register of BCE,</TD>
</TR>

</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt; margin-left: 6%">certificates representing the number of Consolidated Common Shares issuable to such
registered Shareholder as determined in accordance with the provisions hereof. BCE
shall provide the Transfer Agent with sufficient certificates representing
Consolidated Common Shares for such purpose.
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>BCE shall, as soon as practicable following the Effective Date, cause the
Transfer Agent to forward or cause to be forwarded by first class mail (postage
prepaid) to the registered Shareholder at the address of such registered Shareholder as
shown on the central securities register of BCE, certificates representing the number
of Fund Units distributed to such registered Shareholder as determined in accordance
with the provisions hereof, BCE shall ensure that the Fund will provide the Transfer
Agent with sufficient certificates representing Fund Units duly registered for this
purpose.</TD>
</TR>

</TABLE>
</DIV>
<P align="center" style="font-size: 10pt">- 8 -
</DIV>

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

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


<DIV style="margin-top: 6pt"><TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">



</TABLE>
</DIV>

<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Each registered Shareholder entitled to receive Consolidated Common Shares and
Fund Units under the Arrangement shall be the registered holder for all purposes as
of the Effective Time of the number of Consolidated Common Shares and of the number
of Fund Units to which such Shareholder is entitled. All dividends paid or other
distributions paid on or after the Effective Time on or in respect of any
Consolidated Common Shares or Fund Units which a Shareholder is entitled to receive
pursuant to the Arrangement, but for which a certificate is not yet delivered to
such Shareholder in accordance with Subsections 5.l(a) and 5.l(b), shall be paid or
made to such Shareholder when such certificate is delivered to such Shareholder in
accordance with Subsections 5.1(a) and 5.1(b).</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(d)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Subject to Section&nbsp;4.1, after the Effective Time, any certificate formerly
representing Common Shares shall represent only the right to receive Consolidated
Common Shares and Fund Units, or cash payments pursuant to Subsections 3.1(d), 3.1(e)
and 3.1(f) in accordance with this Plan of Arrangement and any dividend or other
distributions to which the registered Shareholder is entitled under Subsection 5.l(c).</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>5.2&nbsp;&nbsp;&nbsp;Fractions, Small Interests and Non-Qualified U.S. Shareholders</B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The Transfer Agent shall cause to be sold, on behalf of the affected
Shareholders, all Consolidated Common Shares and Fund Units mentioned in Subsections
3.l(d), 3.1(e) and 3.1(f) through the facilities of any stock exchange upon which the
Consolidated Common Shares or Fund Units, as the case may be, are then listed as soon
as reasonably practicable following the Effective Date on such dates and at such prices
as the Transfer Agent determines in its sole discretion. Neither BCE nor the Transfer
Agent shall be liable for any loss arising out of any such sales.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>The aggregate net proceeds after expenses of such sales shall be distributed by
the Transfer Agent among the Persons entitled to receive same as provided in
Subsections 3.l(d), 3.l(e) and 3.1(f) by the delivery, on behalf of BCE, to each such
Person of a cheque or other form of payment agreed to by such Person.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>No dividend, distribution, split or other change in the capital structure of
BCE or the Fund, as the case may be, will have any effect on any Consolidated Common
Shares and Fund Units mentioned in Subsections 3.l(d), 3.1(e) and 3.l(f) and such
securities will not entitle the holder thereof to exercise any rights as a security
holder of BCE or the Fund.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>5.3&nbsp;&nbsp;&nbsp;Withholding Rights</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">BCE and the Transfer Agent shall be entitled to deduct and withhold from any consideration
otherwise payable to any Shareholder under this Plan of Arrangement, such amounts as BCE or the
Transfer Agent is required to deduct and withhold with respect to such payment under the <I>Income
Tax Act </I>(Canada), the <I>United States Internal Revenue Code of 1986, </I>as amended, or any provision of
provincial, state, local or foreign tax law, in each case, as amended or succeeded. To
</DIV>


<P align="center" style="font-size: 10pt">- 9 -
</DIV>

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

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



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">the extent that amounts are so withheld, such withheld amounts shall be treated for all purposes as
having been paid to the Shareholder in respect of which such deduction and withholding was made,
provided that such withheld amounts are actually remitted to the appropriate taxing authority.
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>ARTICLE 6<BR>
AMENDMENTS AND OTHER MATTERS</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>6.1&nbsp;&nbsp;&nbsp;Amendments to Plan of Arrangement</B>
</DIV>


<DIV style="margin-top: 6pt">
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(a)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>BCE reserves the right to amend, modify and/or supplement this Plan of Arrangement
from time to time at any time prior to the Effective Time provided that any such
amendment, modification or supplement must be contained in a written document that is:
(i)&nbsp;filed with the Court and, if made following the Meeting, approved by the Court,
and (ii)&nbsp;communicated to Shareholders in any manner ordered by
the Court.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(b)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Any amendment, modification or supplement to this Plan of Arrangement which
is approved by the Court following the Meeting shall be effective only: (i)&nbsp;if it is
consented to by BCE, and (ii)&nbsp;if required by the Court or applicable law, it is
consented to by the Shareholders.</TD>
</TR>

<TR>
    <TD style="font-size: 6pt">&nbsp;</TD>
</TR><TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="2%" style="background: transparent">&nbsp;</TD>
    <TD width="3%" nowrap align="left">(c)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Subject to applicable law, any amendment, modification or supplement to this
Plan of Arrangement may be made following the Effective Date unilaterally by BCE,
provided that it concerns a matter which, in the reasonable opinion of BCE, is of an
administrative nature required to better give effect to the implementation of this
Plan of Arrangement and is not adverse to the financial or economic interests of any
Shareholder.</TD>
</TR>

</TABLE>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>ARTICLE 7<BR>
TERMINATION</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt"><B>7.1&nbsp;&nbsp; Termination</B>
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Notwithstanding any prior approvals by the Court or by the Shareholders, the Board may decide
not to proceed with the Arrangement and to revoke the Arrangement resolution adopted at the
Meeting at any time prior to the issuance of the Certificate of Arrangement, without further
approval of the Court or the Shareholders.
</DIV>



<P align="center" style="font-size: 10pt">- 10 -
</DIV>


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