<SEC-DOCUMENT>0000950144-05-001532.txt : 20120705
<SEC-HEADER>0000950144-05-001532.hdr.sgml : 20120704
<ACCEPTANCE-DATETIME>20050216111412
ACCESSION NUMBER:		0000950144-05-001532
CONFORMED SUBMISSION TYPE:	SC 13D/A
PUBLIC DOCUMENT COUNT:		6
FILED AS OF DATE:		20050216
DATE AS OF CHANGE:		20050216
GROUP MEMBERS:		COUNSEL CAPITAL CORPORATION
GROUP MEMBERS:		COUNSEL COMMUNICATIONS LLC
GROUP MEMBERS:		COUNSEL CORPORATION
GROUP MEMBERS:		COUNSEL LLC
GROUP MEMBERS:		COUNSELCARE LTD

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ACCERIS COMMUNICATIONS INC
		CENTRAL INDEX KEY:			0000849145
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEGRAPH & OTHER MESSAGE COMMUNICATIONS [4822]
		IRS NUMBER:				592291344
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13D/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-40638
		FILM NUMBER:		05619620

	BUSINESS ADDRESS:	
		STREET 1:		9775 BUSINESSPARK AVENUE
		CITY:			SAN DIEGO
		STATE:			CA
		ZIP:			92131
		BUSINESS PHONE:		8585475700

	MAIL ADDRESS:	
		STREET 1:		1001 BRINTON ROAD
		CITY:			PITTSBURGH
		STATE:			PA
		ZIP:			15221

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	I LINK INC
		DATE OF NAME CHANGE:	19971020

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MEDCROSS INC
		DATE OF NAME CHANGE:	19920703

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			COUNSEL CORP
		CENTRAL INDEX KEY:			0000939897
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		IRS NUMBER:				086762309
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SC 13D/A

	BUSINESS ADDRESS:	
		STREET 1:		EXCHANGE TOWER STE 1300
		STREET 2:		2 FIRST CANADIAN PL
		CITY:			TORONTO ONTARIO CANA
		STATE:			A6
		BUSINESS PHONE:		4168663000

	MAIL ADDRESS:	
		STREET 1:		EXCHANGE TOWER STE 1300
		STREET 2:		2 FIRST CANADIAN PL
		CITY:			TORONTO ONTARIO
		STATE:			A6
		ZIP:			000000
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13D/A
<SEQUENCE>1
<FILENAME>g93276a3sc13dza.htm
<DESCRIPTION>ACCERIS COMMUNICATION INC.
<TEXT>
<HTML>
<HEAD>
<TITLE>Acceris Communication Inc.</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>
<TABLE align="right" width="160" border="1" cellspacing="0" cellpadding="1">
<TR><TD align="center" nowrap>OMB APPROVAL</TD></TR>
<TR><TD nowrap>OMB Number: 3235-0145</TD></TR>
<TR><TD nowrap>Expires: December 31, 2005</TD></TR>
<TR><TD nowrap>Estimated average burden<BR>
hours per response...15</TD></TR></TABLE>

<BR clear="right">
<BR clear="right">

<P align="center" style="font-size: 14pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</B><BR>
<DIV align="center" style="font-size: 12pt"><B>Washington, D.C. 20549</B></DIV>
<P align="center" style="font-size: 18pt"><B>SCHEDULE 13D</B>

<P align="center"><B>Under the Securities Exchange Act of 1934<BR>
(Amendment No. 3)*</B>

<P><DIV align="center" style="font-size: 24pt">ACCERIS COMMUNICATIONS
INC.</DIV>
<HR size="1" noshade>
<DIV align="center" style="font-size: 10pt">(Name of Issuer)</DIV>

<P><DIV align="center" style="font-size: 10pt">COMMON STOCK<BR>
<HR size="1" noshade>
(Title of Class of Securities)</DIV>

<P><DIV align="center" style="font-size: 10pt">449927-10-2<BR>
<HR size="1" noshade>
(CUSIP Number)</DIV>

<P> <DIV align="center" style="font-size: 10pt"> COUNSEL
CORPORATION<BR>40 KING
STREET WEST<BR>
SCOTIA PLAZA, SUITE 3200<BR>
TORONTO, ONTARIO, CANADA M5H 3Y2<BR>
(416) 866-3000<BR>
<HR size="1" noshade>
(Name, Address and Telephone Number of Person<BR>Authorized to Receive Notices
and Communications)</DIV>
<P><DIV align="center" style="font-size: 10pt">November 30, 2003<BR>
<HR size="1" noshade>
(Date of Event Which Requires Filing of this Statement)</DIV>
<P align="left" style="font-size: 10pt">If the filing person has previously
filed a statement on Schedule 13G to report the acquisition that is the subject
of this Schedule 13D, and is filing this schedule because of
&#167;&#167;240.13d-1(e), 240.13d-1(f) or 240.13d-1(g), check the following box.
<FONT face="wingdings" size="2">&#111;</FONT>
<P>
<P align="left" style="font-size: 10pt"><B>Note:</B> Schedules filed in paper
format shall include a signed original and five copies of the schedule,
including all exhibits. See &#167;240.13d-7 for other parties to whom copies are
to be sent.
<P>
<P align="left" style="font-size: 10pt"><SUP>*</SUP> The remainder of this cover
page shall be filled out for a reporting person&#146;s initial filing on this
form with respect to the subject class of securities, and for any subsequent
amendment containing information which would alter disclosures provided in a
prior cover page.
<P>
<P align="left" style="font-size: 10pt">The information required on the
remainder of this cover page shall not be deemed to be &#147;filed&#148; for the
purpose of Section 18 of the Securities Exchange Act of 1934 (&#147;Act&#148;)
or otherwise subject to the liabilities of that section of the Act but shall be
subject to all other provisions of the Act (however, see the Notes).

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

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


<TABLE width="100%" border="0" cellspacing="0" cellpadding="4" style="font-size: 10pt">
<TR>
<TD width="4%">&nbsp;</TD>
<TD width="3%">&nbsp;</TD>
<TD width="3%">&nbsp;</TD>
<TD width="3%">&nbsp;</TD>
<TD width="28%">&nbsp;</TD>
<TD width="14%">&nbsp;</TD>
<TD width="45%">&nbsp;</TD>
</TR>

<TR>
<TD colspan="5">CUSIP No. 449927-10-2 </td> <TD colspan="2" align="right">Page 2
of 14 </TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD>&nbsp;</TD>
<TD valign=top>1.</TD>
<TD valign=top colspan=3>Name of Reporting Person:<BR>
COUNSEL COMMUNICATIONS LLC</TD>
<TD valign=top colspan=2>I.R.S. Identification Nos. of above persons (entities
only):<BR>
</TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD>&nbsp;</TD>
<TD valign=top>2.</TD>
<TD valign=top colspan=5>Check the Appropriate Box if a Member of a Group (See
Instructions):</TD>
</TR>

<TR>
<TD>&nbsp;</TD>
<TD>&nbsp;</TD>
<TD valign=top>(a)</TD>
<TD valign=top><FONT face="wingdings" size="2">&#111;</FONT></TD>
<TD valign=top colspan=3>&nbsp;</TD>
</TR>

<TR>
<TD>&nbsp;</TD>
<TD>&nbsp;</TD>
<TD valign=top>(b)</TD>
<TD valign=top><FONT face="wingdings" size="2">&#111;</FONT></TD>
<TD valign=top colspan=3>&nbsp;</TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD>&nbsp;</TD>
<TD valign=top>3.</TD>
<TD valign=top colspan=5>SEC Use Only:</TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD>&nbsp;</TD>
<TD valign=top>4.</TD>
<TD valign=top colspan=5>Source of Funds (See Instructions):<BR>OO</TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>


<TR>
<TD>&nbsp;</TD>
<TD valign=top>5.</TD>
<TD valign=top colspan=5>Check if Disclosure of Legal Proceedings Is Required
Pursuant to Items 2(d) or 2(e): <FONT face="wingdings" size="2">&#111;</FONT>
</TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD>&nbsp;</TD>
<TD valign=top>6.</TD>
<TD valign=top colspan=5>Citizenship or Place of Organization:<BR>DELAWARE</TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR><TD colspan="3" rowspan="8" align="center">Number
of<BR>Shares<BR>Beneficially<BR>Owned by<BR> Each Reporting<BR>Person
With</TD></TR>

<TR><TD valign=top>7.</TD>
<TD valign=top colspan=3>Sole Voting Power:<BR>4,088,777 (SEE ITEM 5)</TD></TR>

<TR><TD colspan=4><hr noshade></TD></TR>

<TR><TD valign=top>8.</TD><TD valign=top colspan=3> Shared Voting Power:<BR>0
(SEE ITEM 5)</TD></TR>

<TR><TD colspan=4><hr noshade></TD></TR>

<TR><TD valign=top>9.</TD><TD valign=top colspan=3> Sole Dispositive
Power:<BR>4,088,777 (SEE ITEM 5)</TD></TR>

<TR><TD colspan=4><hr noshade></TD></TR>

<TR><TD valign=top>10.</TD><TD valign=top colspan=3>Shared Dispositive
Power:<BR>0 (SEE ITEM 5)</TD></TR>

<TR><TD colspan=7><hr noshade></TD></TR>

<TR><TD>&nbsp;</TD>
<TD valign=top>11.</TD><TD valign=top colspan=5>Aggregate Amount Beneficially
Owned by Each Reporting Person: <BR>4,088,777 SHARES OF COMMON STOCK (SEE ITEM
5)</TD>
</TR>

<TR><TD colspan=7><hr noshade></TD></TR>

<TR><TD>&nbsp;</TD>
<TD valign=top>12.</TD><TD valign=top colspan=5>Check if the Aggregate Amount in
Row (11) Excludes Certain Shares (See Instructions):<BR> <FONT face="wingdings"
size="2">&#254;</FONT> </TD>
</TR>

<TR><TD colspan=7><hr noshade></TD></TR>

<TR><TD>&nbsp;</TD>
<TD valign=top>13.</TD><TD valign=top colspan=5>Percent of Class Represented by
Amount in Row (11):<BR>21.3% (SEE ITEM 5)</TD></TR>

<TR><TD colspan=7><hr noshade></TD></TR>

<TR><TD>&nbsp;</TD>
<TD valign=top>14.</TD><TD valign=top colspan=5>Type of Reporting Person (See
Instructions):<BR>OO</TD></TR>

<TR><TD colspan=7><hr noshade></TD></TR>
</TABLE>

<P align="center" style="font-size: 10pt">2

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

<TABLE width="100%" border="0" cellspacing="0" cellpadding="4" style="font-size: 10pt">
<TR>
<TD width="4%">&nbsp;</TD>
<TD width="3%">&nbsp;</TD>
<TD width="3%">&nbsp;</TD>
<TD width="3%">&nbsp;</TD>
<TD width="28%">&nbsp;</TD>
<TD width="14%">&nbsp;</TD>
<TD width="45%">&nbsp;</TD>
</TR>

<TR>
<TD colspan="5">CUSIP No. 449927-10-2 </td> <TD colspan="2" align="right">Page 3
of 14 </TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD>&nbsp;</TD>
<TD valign=top>1.</TD>
<TD valign=top colspan=3>Name of Reporting Person:<BR>COUNSEL LLC</TD>
<TD valign=top colspan=2>I.R.S. Identification Nos. of above persons (entities
only):<BR>
</TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD>&nbsp;</TD>
<TD valign=top>2.</TD>
<TD valign=top colspan=5>Check the Appropriate Box if a Member of a Group (See
Instructions):</TD>
</TR>

<TR>
<TD>&nbsp;</TD>
<TD>&nbsp;</TD>
<TD valign=top>(a)</TD>
<TD valign=top><FONT face="wingdings" size="2">&#111;</FONT></TD>
<TD valign=top colspan=3>&nbsp;</TD>
</TR>

<TR>
<TD>&nbsp;</TD>
<TD>&nbsp;</TD>
<TD valign=top>(b)</TD>
<TD valign=top><FONT face="wingdings" size="2">&#111;</FONT></TD>
<TD valign=top colspan=3>&nbsp;</TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD>&nbsp;</TD>
<TD valign=top>3.</TD>
<TD valign=top colspan=5>SEC Use Only:</TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD>&nbsp;</TD>
<TD valign=top>4.</TD>
<TD valign=top colspan=5>Source of Funds (See Instructions):<BR>OO</TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>


<TR>
<TD>&nbsp;</TD>
<TD valign=top>5.</TD>
<TD valign=top colspan=5>Check if Disclosure of Legal Proceedings Is Required
Pursuant to Items 2(d) or 2(e): <FONT face="wingdings" size="2">&#111;</FONT>
</TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD>&nbsp;</TD>
<TD valign=top>6.</TD>
<TD valign=top colspan=5>Citizenship or Place of Organization:<BR>DELAWARE</TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR><TD colspan="3" rowspan="8" align="center">Number
of<BR>Shares<BR>Beneficially<BR>Owned by<BR> Each Reporting<BR>Person
With</TD></TR>

<TR><TD valign=top>7.</TD>
<TD valign=top colspan=3>Sole Voting Power:<BR>0 (SEE ITEM 5)</TD></TR>

<TR><TD colspan=4><hr noshade></TD></TR>

<TR><TD valign=top>8.</TD><TD valign=top colspan=3> Shared Voting Power:<BR>0
(SEE ITEM 5)</TD></TR>

<TR><TD colspan=4><hr noshade></TD></TR>

<TR><TD valign=top>9.</TD><TD valign=top colspan=3> Sole Dispositive Power:<BR>0
(SEE ITEM 5)</TD></TR>

<TR><TD colspan=4><hr noshade></TD></TR>

<TR><TD valign=top>10.</TD><TD valign=top colspan=3>Shared Dispositive
Power:<BR>0 (SEE ITEM 5)</TD></TR>

<TR><TD colspan=7><hr noshade></TD></TR>

<TR><TD>&nbsp;</TD>
<TD valign=top>11.</TD><TD valign=top colspan=5>Aggregate Amount Beneficially
Owned by Each Reporting Person: <BR>4,088,777 SHARES OF COMMON STOCK (SEE ITEM
5)</TD>
</TR>

<TR><TD colspan=7><hr noshade></TD></TR>

<TR><TD>&nbsp;</TD>
<TD valign=top>12.</TD><TD valign=top colspan=5>Check if the Aggregate Amount in
Row (11) Excludes Certain Shares (See Instructions):<BR> <FONT face="wingdings"
size="2">&#254;</FONT> </TD>
</TR>

<TR><TD colspan=7><hr noshade></TD></TR>

<TR><TD>&nbsp;</TD>
<TD valign=top>13.</TD><TD valign=top colspan=5>Percent of Class Represented by
Amount in Row (11):<BR>21.3% (SEE ITEM 5)</TD></TR>

<TR><TD colspan=7><hr noshade></TD></TR>

<TR><TD>&nbsp;</TD>
<TD valign=top>14.</TD><TD valign=top colspan=5>Type of Reporting Person (See
Instructions):<BR>OO</TD></TR>

<TR><TD colspan=7><hr noshade></TD></TR>
</TABLE>

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

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

<TABLE width="100%" border="0" cellspacing="0" cellpadding="4" style="font-size: 10pt">
<TR>
<TD width="4%">&nbsp;</TD>
<TD width="3%">&nbsp;</TD>
<TD width="3%">&nbsp;</TD>
<TD width="3%">&nbsp;</TD>
<TD width="28%">&nbsp;</TD>
<TD width="14%">&nbsp;</TD>
<TD width="45%">&nbsp;</TD>
</TR>

<TR>
<TD colspan="5">CUSIP No. 449927-10-2 </td> <TD colspan="2" align="right">Page 4
of 14 </TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD>&nbsp;</TD>
<TD valign=top>1.</TD>
<TD valign=top colspan=3>Name of Reporting Person:<BR>COUNSEL CAPITAL
CORPORATION</TD>
<TD valign=top colspan=2>I.R.S. Identification Nos. of above persons (entities
only):<BR>
</TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD>&nbsp;</TD>
<TD valign=top>2.</TD>
<TD valign=top colspan=5>Check the Appropriate Box if a Member of a Group (See
Instructions):</TD>
</TR>

<TR>
<TD>&nbsp;</TD>
<TD>&nbsp;</TD>
<TD valign=top>(a)</TD>
<TD valign=top><FONT face="wingdings" size="2">&#111;</FONT></TD>
<TD valign=top colspan=3>&nbsp;</TD>
</TR>

<TR>
<TD>&nbsp;</TD>
<TD>&nbsp;</TD>
<TD valign=top>(b)</TD>
<TD valign=top><FONT face="wingdings" size="2">&#111;</FONT></TD>
<TD valign=top colspan=3>&nbsp;</TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD>&nbsp;</TD>
<TD valign=top>3.</TD>
<TD valign=top colspan=5>SEC Use Only:</TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD>&nbsp;</TD>
<TD valign=top>4.</TD>
<TD valign=top colspan=5>Source of Funds (See Instructions):<BR>OO</TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>


<TR>
<TD>&nbsp;</TD>
<TD valign=top>5.</TD>
<TD valign=top colspan=5>Check if Disclosure of Legal Proceedings Is Required
Pursuant to Items 2(d) or 2(e): <FONT face="wingdings" size="2">&#111;</FONT>
</TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD>&nbsp;</TD>
<TD valign=top>6.</TD>
<TD valign=top colspan=5>Citizenship or Place of Organization:<BR>ONTARIO,
CANADA</TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR><TD colspan="3" rowspan="8" align="center">Number
of<BR>Shares<BR>Beneficially<BR>Owned by<BR> Each Reporting<BR>Person
With</TD></TR>

<TR><TD valign=top>7.</TD>
<TD valign=top colspan=3>Sole Voting Power:<BR>0 (SEE ITEM 5)</TD></TR>

<TR><TD colspan=4><hr noshade></TD></TR>

<TR><TD valign=top>8.</TD><TD valign=top colspan=3> Shared Voting Power:<BR>0
(SEE ITEM 5)</TD></TR>

<TR><TD colspan=4><hr noshade></TD></TR>

<TR><TD valign=top>9.</TD><TD valign=top colspan=3> Sole Dispositive Power:<BR>0
(SEE ITEM 5)</TD></TR>

<TR><TD colspan=4><hr noshade></TD></TR>

<TR><TD valign=top>10.</TD><TD valign=top colspan=3>Shared Dispositive
Power:<BR>0 (SEE ITEM 5)</TD></TR>

<TR><TD colspan=7><hr noshade></TD></TR>

<TR><TD>&nbsp;</TD>
<TD valign=top>11.</TD><TD valign=top colspan=5>Aggregate Amount Beneficially
Owned by Each Reporting Person: <BR>4,088,777 SHARE OF COMMON STOCK (SEE ITEM
5)</TD>
</TR>

<TR><TD colspan=7><hr noshade></TD></TR>

<TR><TD>&nbsp;</TD>
<TD valign=top>12.</TD><TD valign=top colspan=5>Check if the Aggregate Amount in
Row (11) Excludes Certain Shares (See Instructions):<BR> <FONT face="wingdings"
size="2">&#254;</FONT> </TD>
</TR>

<TR><TD colspan=7><hr noshade></TD></TR>

<TR><TD>&nbsp;</TD>
<TD valign=top>13.</TD><TD valign=top colspan=5>Percent of Class Represented by
Amount in Row (11):<BR>21.3% (SEE ITEM 5)</TD></TR>

<TR><TD colspan=7><hr noshade></TD></TR>

<TR><TD>&nbsp;</TD>
<TD valign=top>14.</TD><TD valign=top colspan=5>Type of Reporting Person (See
Instructions):<BR>CO</TD></TR>

<TR><TD colspan=7><hr noshade></TD></TR>
</TABLE>

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

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

<TABLE width="100%" border="0" cellspacing="0" cellpadding="4" style="font-size: 10pt">
<TR>
<TD width="4%">&nbsp;</TD>
<TD width="3%">&nbsp;</TD>
<TD width="3%">&nbsp;</TD>
<TD width="3%">&nbsp;</TD>
<TD width="28%">&nbsp;</TD>
<TD width="14%">&nbsp;</TD>
<TD width="45%">&nbsp;</TD>
</TR>

<TR>
<TD colspan="5">CUSIP No. 449927-10-2 </td> <TD colspan="2" align="right">Page 5
of 14 </TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD>&nbsp;</TD>
<TD valign=top>1.</TD>
<TD valign=top colspan=3>Name of Reporting Person:<BR>COUNSEL CORPORATION
(US)</TD>
<TD valign=top colspan=2>I.R.S. Identification Nos. of above persons (entities
only):<BR>
</TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD>&nbsp;</TD>
<TD valign=top>2.</TD>
<TD valign=top colspan=5>Check the Appropriate Box if a Member of a Group (See
Instructions):</TD>
</TR>

<TR>
<TD>&nbsp;</TD>
<TD>&nbsp;</TD>
<TD valign=top>(a)</TD>
<TD valign=top><FONT face="wingdings" size="2">&#111;</FONT></TD>
<TD valign=top colspan=3>&nbsp;</TD>
</TR>

<TR>
<TD>&nbsp;</TD>
<TD>&nbsp;</TD>
<TD valign=top>(b)</TD>
<TD valign=top><FONT face="wingdings" size="2">&#111;</FONT></TD>
<TD valign=top colspan=3>&nbsp;</TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD>&nbsp;</TD>
<TD valign=top>3.</TD>
<TD valign=top colspan=5>SEC Use Only:</TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD>&nbsp;</TD>
<TD valign=top>4.</TD>
<TD valign=top colspan=5>Source of Funds (See Instructions):<BR>OO</TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>


<TR>
<TD>&nbsp;</TD>
<TD valign=top>5.</TD>
<TD valign=top colspan=5>Check if Disclosure of Legal Proceedings Is Required
Pursuant to Items 2(d) or 2(e): <FONT face="wingdings" size="2">&#111;</FONT>
</TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD>&nbsp;</TD>
<TD valign=top>6.</TD>
<TD valign=top colspan=5>Citizenship or Place of Organization:<BR>DELAWARE</TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR><TD colspan="3" rowspan="8" align="center">Number
of<BR>Shares<BR>Beneficially<BR>Owned by<BR> Each Reporting<BR>Person
With</TD></TR>

<TR><TD valign=top>7.</TD>
<TD valign=top colspan=3>Sole Voting Power:<BR>13,428,492 (SEE ITEM 5)</TD></TR>

<TR><TD colspan=4><hr noshade></TD></TR>

<TR><TD valign=top>8.</TD><TD valign=top colspan=3> Shared Voting Power:<BR>0
(SEE ITEM 5)</TD></TR>

<TR><TD colspan=4><hr noshade></TD></TR>

<TR><TD valign=top>9.</TD><TD valign=top colspan=3> Sole Dispositive
Power:<BR>13,428,492 (SEE ITEM 5)</TD></TR>

<TR><TD colspan=4><hr noshade></TD></TR>

<TR><TD valign=top>10.</TD><TD valign=top colspan=3>Shared Dispositive
Power:<BR>0 (SEE ITEM 5)</TD></TR>

<TR><TD colspan=7><hr noshade></TD></TR>

<TR><TD>&nbsp;</TD>
<TD valign=top>11.</TD><TD valign=top colspan=5>Aggregate Amount Beneficially
Owned by Each Reporting Person: <BR>13,428,492 SHARES OF COMMON STOCK (SEE ITEM
5)</TD>
</TR>

<TR><TD colspan=7><hr noshade></TD></TR>

<TR><TD>&nbsp;</TD>
<TD valign=top>12.</TD><TD valign=top colspan=5>Check if the Aggregate Amount in
Row (11) Excludes Certain Shares (See Instructions):<BR> <FONT face="wingdings"
size="2">&#111;</FONT> </TD>
</TR>

<TR><TD colspan=7><hr noshade></TD></TR>

<TR><TD>&nbsp;</TD>
<TD valign=top>13.</TD><TD valign=top colspan=5>Percent of Class Represented by
Amount in Row (11):<BR>69.8% (SEE ITEM 5)</TD></TR>

<TR><TD colspan=7><hr noshade></TD></TR>

<TR><TD>&nbsp;</TD>
<TD valign=top>14.</TD><TD valign=top colspan=5>Type of Reporting Person (See
Instructions):<BR>CO</TD></TR>

<TR><TD colspan=7><hr noshade></TD></TR>
</TABLE>

<P align="center" style="font-size: 10pt">5

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

<TABLE width="100%" border="0" cellspacing="0" cellpadding="4" style="font-size: 10pt">
<TR>
<TD width="4%">&nbsp;</TD>
<TD width="3%">&nbsp;</TD>
<TD width="3%">&nbsp;</TD>
<TD width="3%">&nbsp;</TD>
<TD width="28%">&nbsp;</TD>
<TD width="14%">&nbsp;</TD>
<TD width="45%">&nbsp;</TD>
</TR>

<TR>
<TD colspan="5">CUSIP No. 449927-10-2 </td> <TD colspan="2" align="right">Page 6
of 14 </TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD>&nbsp;</TD>
<TD valign=top>1.</TD>
<TD valign=top colspan=3>Name of Reporting Person:<BR>COUNSELCARE LTD</TD>
<TD valign=top colspan=2>I.R.S. Identification Nos. of above persons (entities
only):<BR>
</TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD>&nbsp;</TD>
<TD valign=top>2.</TD>
<TD valign=top colspan=5>Check the Appropriate Box if a Member of a Group (See
Instructions):</TD>
</TR>

<TR>
<TD>&nbsp;</TD>
<TD>&nbsp;</TD>
<TD valign=top>(a)</TD>
<TD valign=top><FONT face="wingdings" size="2">&#111;</FONT></TD>
<TD valign=top colspan=3>&nbsp;</TD>
</TR>

<TR>
<TD>&nbsp;</TD>
<TD>&nbsp;</TD>
<TD valign=top>(b)</TD>
<TD valign=top><FONT face="wingdings" size="2">&#111;</FONT></TD>
<TD valign=top colspan=3>&nbsp;</TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD>&nbsp;</TD>
<TD valign=top>3.</TD>
<TD valign=top colspan=5>SEC Use Only:</TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD>&nbsp;</TD>
<TD valign=top>4.</TD>
<TD valign=top colspan=5>Source of Funds (See Instructions):<BR>CO</TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>


<TR>
<TD>&nbsp;</TD>
<TD valign=top>5.</TD>
<TD valign=top colspan=5>Check if Disclosure of Legal Proceedings Is Required
Pursuant to Items 2(d) or 2(e): <FONT face="wingdings" size="2">&#111;</FONT>
</TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD>&nbsp;</TD>
<TD valign=top>6.</TD>
<TD valign=top colspan=5>Citizenship or Place of Organization:<BR>DELAWARE</TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR><TD colspan="3" rowspan="8" align="center">Number
of<BR>Shares<BR>Beneficially<BR>Owned by<BR> Each Reporting<BR>Person
With</TD></TR>

<TR><TD valign=top>7.</TD>
<TD valign=top colspan=3>Sole Voting Power:<BR>0 (SEE ITEM 5)</TD></TR>

<TR><TD colspan=4><hr noshade></TD></TR>

<TR><TD valign=top>8.</TD><TD valign=top colspan=3> Shared Voting Power:<BR>0
(SEE ITEM 5)</TD></TR>

<TR><TD colspan=4><hr noshade></TD></TR>

<TR><TD valign=top>9.</TD><TD valign=top colspan=3> Sole Dispositive Power:<BR>0
(SEE ITEM 5)</TD></TR>

<TR><TD colspan=4><hr noshade></TD></TR>

<TR><TD valign=top>10.</TD><TD valign=top colspan=3>Shared Dispositive
Power:<BR>0 (SEE ITEM 5)</TD></TR>

<TR><TD colspan=7><hr noshade></TD></TR>

<TR><TD>&nbsp;</TD>
<TD valign=top>11.</TD><TD valign=top colspan=5>Aggregate Amount Beneficially
Owned by Each Reporting Person: <BR>13,428,492 SHARES OF COMMON STOCK (SEE ITEM
5)</TD>
</TR>

<TR><TD colspan=7><hr noshade></TD></TR>

<TR><TD>&nbsp;</TD>
<TD valign=top>12.</TD><TD valign=top colspan=5>Check if the Aggregate Amount in
Row (11) Excludes Certain Shares (See Instructions):<BR> <FONT face="wingdings"
size="2">&#111;</FONT> </TD>
</TR>

<TR><TD colspan=7><hr noshade></TD></TR>

<TR><TD>&nbsp;</TD>
<TD valign=top>13.</TD><TD valign=top colspan=5>Percent of Class Represented by
Amount in Row (11):<BR>69.8% (SEE ITEM 5)</TD></TR>

<TR><TD colspan=7><hr noshade></TD></TR>

<TR><TD>&nbsp;</TD>
<TD valign=top>14.</TD><TD valign=top colspan=5>Type of Reporting Person (See
Instructions):<BR>CO</TD></TR>

<TR><TD colspan=7><hr noshade></TD></TR>
</TABLE>

<P align="center" style="font-size: 10pt">6

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

<TABLE width="100%" border="0" cellspacing="0" cellpadding="4" style="font-size: 10pt">
<TR>
<TD width="4%">&nbsp;</TD>
<TD width="3%">&nbsp;</TD>
<TD width="3%">&nbsp;</TD>
<TD width="3%">&nbsp;</TD>
<TD width="28%">&nbsp;</TD>
<TD width="14%">&nbsp;</TD>
<TD width="45%">&nbsp;</TD>
</TR>

<TR>
<TD colspan="5">CUSIP No. 449927-10-2 </td> <TD colspan="2" align="right">Page 7
of 14 </TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD>&nbsp;</TD>
<TD valign=top>1.</TD>
<TD valign=top colspan=3>Name of Reporting Person:<BR>COUNSEL CORPORATION</TD>
<TD valign=top colspan=2>I.R.S. Identification Nos. of above persons (entities
only):<BR>
</TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD>&nbsp;</TD>
<TD valign=top>2.</TD>
<TD valign=top colspan=5>Check the Appropriate Box if a Member of a Group (See
Instructions):</TD>
</TR>

<TR>
<TD>&nbsp;</TD>
<TD>&nbsp;</TD>
<TD valign=top>(a)</TD>
<TD valign=top><FONT face="wingdings" size="2">&#111;</FONT></TD>
<TD valign=top colspan=3>&nbsp;</TD>
</TR>

<TR>
<TD>&nbsp;</TD>
<TD>&nbsp;</TD>
<TD valign=top>(b)</TD>
<TD valign=top><FONT face="wingdings" size="2">&#111;</FONT></TD>
<TD valign=top colspan=3>&nbsp;</TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD>&nbsp;</TD>
<TD valign=top>3.</TD>
<TD valign=top colspan=5>SEC Use Only:</TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD>&nbsp;</TD>
<TD valign=top>4.</TD>
<TD valign=top colspan=5>Source of Funds (See Instructions):<BR>OO</TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>


<TR>
<TD>&nbsp;</TD>
<TD valign=top>5.</TD>
<TD valign=top colspan=5>Check if Disclosure of Legal Proceedings Is Required
Pursuant to Items 2(d) or 2(e): <FONT face="wingdings" size="2">&#111;</FONT>
</TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR>
<TD>&nbsp;</TD>
<TD valign=top>6.</TD>
<TD valign=top colspan=5>Citizenship or Place of Organization:<BR>ONTARIO,
CANADA</TD>
</TR>

<TR><TD colspan=7><HR noshade></TD></TR>

<TR><TD colspan="3" rowspan="8" align="center">Number
of<BR>Shares<BR>Beneficially<BR>Owned by<BR> Each Reporting<BR>Person
With</TD></TR>

<TR><TD valign=top>7.</TD>
<TD valign=top colspan=3>Sole Voting Power:<BR>3,329,482 (SEE ITEM 5)</TD></TR>

<TR><TD colspan=4><hr noshade></TD></TR>

<TR><TD valign=top>8.</TD><TD valign=top colspan=3> Shared Voting Power:<BR>0
(SEE ITEM 5)</TD></TR>

<TR><TD colspan=4><hr noshade></TD></TR>

<TR><TD valign=top>9.</TD><TD valign=top colspan=3> Sole Dispositive
Power:<BR>3,329,482 (SEE ITEM 5)</TD></TR>

<TR><TD colspan=4><hr noshade></TD></TR>

<TR><TD valign=top>10.</TD><TD valign=top colspan=3>Shared Dispositive
Power:<BR>0 (SEE ITEM 5)</TD></TR>

<TR><TD colspan=7><hr noshade></TD></TR>

<TR><TD>&nbsp;</TD>
<TD valign=top>11.</TD><TD valign=top colspan=5>Aggregate Amount Beneficially
Owned by Each Reporting Person: <BR>20,846,751 SHARES OF COMMON STOCK (SEE ITEM
5)</TD>
</TR>

<TR><TD colspan=7><hr noshade></TD></TR>

<TR><TD>&nbsp;</TD>
<TD valign=top>12.</TD><TD valign=top colspan=5>Check if the Aggregate Amount in
Row (11) Excludes Certain Shares (See Instructions):<BR> <FONT face="wingdings"
size="2">&#111;</FONT> </TD>
</TR>

<TR><TD colspan=7><hr noshade></TD></TR>

<TR><TD>&nbsp;</TD>
<TD valign=top>13.</TD><TD valign=top colspan=5>Percent of Class Represented by
Amount in Row (11):<BR>92.3% (SEE ITEM 5)</TD></TR>

<TR><TD colspan=7><hr noshade></TD></TR>

<TR><TD>&nbsp;</TD>
<TD valign=top>14.</TD><TD valign=top colspan=5>Type of Reporting Person (See
Instructions):<BR>CO</TD></TR>

<TR><TD colspan=7><hr noshade></TD></TR>
</TABLE>

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

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<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="30%"></TD>
    <TD width="5%"></TD>
    <TD width="30%"></TD>
    <TD width="5%"></TD>
    <TD width="30%"></TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="left" valign="top"><B>CUSIP&nbsp;NO.&nbsp;&nbsp;449927-10-2</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>13D</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top"><B>PAGE&nbsp;8&nbsp;OF&nbsp;14 PAGES</B></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P>
<TABLE width="100%" border="0" cellpadding="2" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="1%"></TD>
    <TD width="99%"></TD>
</TR>
<TR valign="top">
    <TD nowrap><B>ITEM 1.</B>&nbsp;</TD>
    <TD><B>SECURITY AND ISSUER.</B></TD>
</TR>
</TABLE>


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Schedule&nbsp;13D/A-3 relates to the common stock, par value $.01 per share (the &#147;Common
Stock&#148;), of Acceris Communications Inc., a Florida corporation (the &#147;Issuer&#148;), formerly known as
I-Link Incorporated, whose principal executive office is located at 9775 Business Park Avenue, San
Diego, California 92131, and amends and restates the Schedule&nbsp;13D filed by the Reporting Persons
with the Securities and Exchange Commission (the &#147;SEC&#148;) on March&nbsp;13, 2001 as later amended and
restated on the Schedule&nbsp;13D filed by the Reporting Persons with the SEC on May&nbsp;2, 2001 and again
on June&nbsp;4, 2001 (the &#147;Schedule&nbsp;13D&#148;).


<P>
<TABLE width="100%" border="0" cellpadding="2" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="1%"></TD>
    <TD width="99%"></TD>
</TR>
<TR valign="top">
    <TD nowrap><B>ITEM 2.</B>&nbsp;</TD>
    <TD><B>IDENTITY AND BACKGROUND.</B></TD>
</TR>
</TABLE>


<P>
<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">(a)&nbsp;&nbsp;</TD>
    <TD>The reporting persons are (i)&nbsp;Counsel Corporation, an Ontario, Canada corporation
(&#147;Counsel&#148;), (ii)&nbsp;Counsel Capital Corporation, an Ontario, Canada corporation and wholly-owned
subsidiary of Counsel (&#147;Counsel Capital&#148;), (iii)&nbsp;Counsel LLC, a Delaware limited liability
company that is owned jointly by Counsel and Counsel Capital (&#147;Counsel LLC&#148;), (iv)&nbsp;Counsel
Communications, LLC f/k/a Counsel Springwell Communications, LLC, a Delaware limited liability
company that is owned by Counsel LLC (&#147;Counsel Communications&#148;), (v)&nbsp;CounselCare Ltd, a
Delaware corporation and wholly-owned subsidiary of Counsel (&#147;CounselCare&#148;), and (vi)&nbsp;Counsel
Corporation (US), a Delaware corporation and wholly-owned subsidiary of CounselCare (&#147;Counsel
(US)&#148;). Allan C. Silber, an individual citizen of Ontario, Canada, was included in prior
Schedule&nbsp;13D filings as a reporting person due to his ownership of Counsel capital stock and
his position as Chief Executive Officer of Counsel. In such prior filings, Mr.&nbsp;Silber
disclaimed beneficial ownership of the securities owned by Counsel and its affiliates. Due to
the issuance of additional equity interests of capital stock by Counsel, Mr.&nbsp;Silber&#146;s
ownership percentage of Counsel has been reduced to approximately 7.7%. Accordingly, Mr.
Silber is no longer included as a reporting person in this Schedule&nbsp;13D. The directors and
executive officers of Counsel, Counsel Capital, Counsel LLC, Counsel Communications,
CounselCare and Counsel (US)&nbsp;as of the date hereof are set forth on Schedule&nbsp;A attached to the
Schedule&nbsp;13D and are incorporated herein by reference (&#147;Schedule&nbsp;A&#148;).</TD>
</TR>

</TABLE>


<P>
<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)&nbsp;&nbsp;</TD>
    <TD>The principal business address of each of Counsel and Counsel Capital is: Scotia Plaza, Suite
3200, 40 King Street West, Toronto, Ontario M5H 3Y2. The principal business address of each of
Counsel LLC, Counsel Communications, CounselCare and Counsel (US)&nbsp;is 500 Atrium Drive, First
Floor, Somerset, New Jersey 08873. The principal business address of each of the directors and
executive officers of Counsel, Counsel Capital, Counsel LLC, Counsel Communications,
CounselCare, and Counsel (US)&nbsp;is set forth on Schedule&nbsp;A.</TD>
</TR>

</TABLE>


<P>
<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">(c)&nbsp;&nbsp;</TD>
    <TD>Counsel is a diversified company that currently focuses on acquiring and building businesses
in two specific sectors: telecommunications and real estate. Counsel Capital is a wholly-owned
subsidiary of Counsel. 11.05% of Counsel LLC is owned by Counsel Capital and the remaining
88.95% of Counsel LLC is owned by Counsel. Counsel Communications is a wholly-owned
subsidiary of Counsel LLC. CounselCare is a
</TD>
</TR>
</TABLE>

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

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<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">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="30%"></TD>
    <TD width="5%"></TD>
    <TD width="30%"></TD>
    <TD width="5%"></TD>
    <TD width="30%"></TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="left" valign="top"><B>CUSIP&nbsp;NO.&nbsp;&nbsp;449927-10-2</B></TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>13D</B></TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top"><B>PAGE&nbsp;9&nbsp;OF&nbsp;14 PAGES</B></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P>
<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">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </TD>
    <TD>wholly-owned subsidiary of Counsel, and Counsel (US) is a wholly-owned subsidiary of
CounselCare. The principal occupation of each director and executive officer of Counsel,
Counsel Capital, Counsel LLC, Counsel Communications, CounselCare, and Counsel (US),
including the principal business address and the address of any organization in which such
employment is conducted, is set forth on Schedule&nbsp;A attached hereto and is incorporated
herein by reference.</TD>
</TR>
</TABLE>

<P>
<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">(d)&nbsp;&nbsp;</TD>
    <TD>During the last five years, neither Counsel, Counsel Capital, Counsel LLC, Counsel
Communications, CounselCare nor Counsel (US), nor any of their current directors or executive
officers, has been convicted in a criminal proceeding.</TD>
</TR>
</TABLE>

<P>
<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">(e)&nbsp;&nbsp;</TD>
    <TD>During the last five years, neither Counsel, Counsel Capital, Counsel LLC, Counsel
Communications, CounselCare nor Counsel (US), nor any of their directors or executive
officers, has been a party to a civil proceeding of a judicial or administrative body of
competent jurisdiction and as a result of such proceeding was or is subject to a judgment,
decree or final order enjoining future violations, or prohibiting or mandating activities
subject to federal or state securities laws or finding any violation with respect to such
laws.</TD>
</TR>
</TABLE>


<P>
<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">(f)&nbsp;&nbsp;</TD>
    <TD>With the exception of Mr.&nbsp;Furlong, Mr.&nbsp;Lomicka, Mr.&nbsp;Shimer and Mr.&nbsp;Wollmuth, who are U.S.
citizens, all of the directors and executive officers listed on Schedule&nbsp;A are Canadian
citizens.</TD>
</TR>
</TABLE>


<P>
<TABLE width="100%" border="0" cellpadding="2" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="1%"></TD>
    <TD width="99%"></TD>
</TR>
<TR valign="top">
    <TD nowrap><B>ITEM 3.</B>&nbsp;</TD>
    <TD><B>SOURCE AND AMOUNT OF FUNDS OR OTHER CONSIDERATION.</B></TD>
</TR>
</TABLE>


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Counsel Communications purchased shares of Series&nbsp;M and Series&nbsp;N preferred stock of the Issuer
(the &#147;Preferred Stock&#148;) from Winter Harbor, LLC, pursuant to the terms of a Securities Purchase
Agreement by and between Winter Harbor and Counsel Communications dated March&nbsp;1, 2001, that is
attached to the Schedule&nbsp;13D as Exhibit&nbsp;1.2 (the &#147;Purchase Agreement&#148;) and is incorporated herein
by reference. All share totals and the conversion prices referenced herein give effect to the 1:20
reverse stock split effected by the Issuer on December&nbsp;9, 2003. The Preferred Stock purchased
pursuant to the Purchase Agreement was purchased with an intent to convert it into shares of Common
Stock, and on March&nbsp;7, 2001, it was converted into 3,098,303 shares (post-split) of Common Stock.
Pursuant to the Purchase Agreement, certain shares of Common Stock were held in escrow. Pursuant
to an agreement between Counsel Communications and Winter Harbor, LLC, effective August&nbsp;29, 2003,
118,750 shares (post-split) of Common Stock were released from escrow and delivered to Counsel
Communications.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In connection with its purchase of an equity interest in the Issuer pursuant to the Purchase
Agreement, Counsel Communications further agreed to lend the Issuer up to ten million dollars
($10,000,000) pursuant to a convertible promissory note (the &#147;Note&#148;). The Note was later amended
so as to increase the amount that Counsel Communications may lend to Issuer up to twelve million
dollars ($12,000,000). The terms of the Note provide that Counsel Communications may convert the
outstanding balance of the Note plus accrued interest at a conversion price of $5.02 per share
(post-split) of Common Stock. As of December&nbsp;31, 2004, the total outstanding debt under the Note
(including principal and accrued interest) was



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

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<H5 align="left" style="page-break-before:always">&nbsp;</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="31%"></TD>
    <TD width="3%"></TD>
    <TD width="31%"></TD>
    <TD width="3%"></TD>
    <TD width="31%"></TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="left" valign="top"><B>CUSIP&nbsp;NO.&nbsp;&nbsp;449927-10-2</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>13D</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top"><B>PAGE&nbsp;10&nbsp;OF&nbsp;14 PAGES</B></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<P align="left" style="font-size: 10pt">$16,714,000, which is convertible into 3,329,482 shares (post-split) of Common Stock (the
conversion price for this debt was 5.02 as of December&nbsp;31, 2004). Pursuant to certain
intra-company transfers, the Note was transferred to Counsel, and Counsel Communications was
granted a call option to repurchase the Note from Counsel at face value, at any time prior to the
conversion of the Note.



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On April&nbsp;17, 2001, Counsel Communications, Issuer, WebToTel Inc., a Delaware corporation and a
subsidiary of Counsel Communications (&#147;WebToTel&#148;) and I-Link Acquisition Corp., a Delaware
corporation and wholly-owned subsidiary of Issuer (the &#147;Merger Sub&#148;), entered into an Agreement and
Plan of Merger (&#147;Merger Agreement&#148;), whereby Issuer acquired Nexbell Communications (&#147;Nexbell&#148;)
through the exchange of all of the shares of Nexbell&#146;s parent company, WebToTel, for which Counsel
Communications received 871,724 shares (post-split) of the Common Stock of Issuer in consideration
for its ownership interest in WebToTel (the &#147;Merger&#148;). Prior to the Merger, Counsel Communications
owned 99.89% of WebToTel.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On June&nbsp;4, 2001, the Issuer, through its wholly-owned subsidiary WorldxChange Corp. (f/k/a
PT-1 Long Distance Inc., f/k/a PT-I Counsel Inc.) (the &#147;Subsidiary&#148;, and together with the Issuer,
the &#147;Buyer&#148;), entered in a Multi-Party Agreement (the &#147;Multi-Party Agreement&#148;) pursuant to which
Buyer purchased certain assets of WorldxChange Communications, Inc. (&#147;WorldxChange&#148;) out of
bankruptcy proceedings for a purchase price of $13,000,000 (the &#147;Assets&#148;). The Assets included all
of the assets employed in WorldxChange&#146;s operations in the United States and consisted of
WorldxChange&#146;s equipment, inventory, retail long distance business, accounts receivable,
authorizations, software programs and related technology. To enable Buyer to purchase the Assets
and operate the related business, an affiliate of Counsel loaned Buyer $14,850,000 pursuant to a
Loan and Security Agreement dated June&nbsp;4, 2001 (the &#147;WorldxChange Loan Agreement&#148;).


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In connection with the WorldxChange Loan Agreement and the purchase of the Assets by Buyer, an
affiliate of Counsel and the Issuer entered into a Warrant Agreement dated June&nbsp;4, 2001 (the
&#147;Warrant Agreement&#148;). The Warrant Agreement provided that in consideration of the $14,850,000 loan
made under the WorldxChange Loan Agreement, the Issuer would issue three series of warrants to a
Counsel affiliate (the &#147;Warrants&#148;). Each of these Warrants has expired and is no longer
exercisable.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On October&nbsp;15, 2002, Counsel Communications and the Issuer entered into an Amended and
Restated Debt Restructuring Agreement (the &#147;Restructuring Agreement&#148;). Pursuant to the
Restructuring Agreement, on November&nbsp;30, 2003, Counsel Corporation (US)&nbsp;converted an aggregate of
$32,721,391.92 of outstanding debt (principal plus accrued interest) into 8,681,096 shares
(post-split) of Common Stock at a conversion rate of $3.7728 per share (post-split). Also,
pursuant to the Restructuring Agreement, on November&nbsp;30, 2003, Counsel Corporation (US)&nbsp;converted
$7,951,887.71 of outstanding debt (principal plus accrued interest) into 4,747,396 shares
(post-split) of Common Stock at a conversion rate of $1.6750 per share (post-split).


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

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<H5 align="left" style="page-break-before:always">&nbsp;</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%">
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    <TD width="31%"></TD>
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    <TD width="31%"></TD>
</TR>
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<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="left" valign="top"><B>CUSIP&nbsp;NO.&nbsp;&nbsp;449927-10-2</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>13D</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top"><B>PAGE&nbsp;11&nbsp;OF&nbsp;14 PAGES</B></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P>
<TABLE width="100%" border="0" cellpadding="2" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="1%"></TD>
    <TD width="99%"></TD>
</TR>
<TR valign="top">
    <TD nowrap><B>ITEM 4.</B>&nbsp;</TD>
    <TD><B>PURPOSE OF TRANSACTION.</B></TD>
</TR>
</TABLE>


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Issuer&#146;s securities that are presently beneficially owned by Counsel, Counsel Capital,
Counsel LLC, Counsel Communications, CounselCare and Counsel (US)&nbsp;were acquired and are currently
being held for investment purposes. The reporting persons may acquire additional shares on the
open market, in privately negotiated transactions or otherwise. Subject to certain transfer
restrictions set forth under federal and state securities laws, the reporting persons may attempt
to dispose of the shares owned by it on the open market, in privately negotiated transactions or
otherwise.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the terms of a Securities Support Agreement by and between the Issuer and Counsel
Communications dated as of March&nbsp;1, 2001 (the &#147;Support Agreement&#148;), the Issuer agreed to appoint
two (2)&nbsp;designees of Counsel, reasonably acceptable to the Issuer, to the Issuer&#146;s Board of
Directors. The Support Agreement also obligated the Issuer, following the initial funding of the
Note, to increase the size of the Board of Directors to no more than nine (9)&nbsp;members and, as soon
as reasonably possible, to solicit the proxies of the Company&#146;s shareholders to elect three (3)
additional board nominees designated by Counsel. As of February 14, 2005, the Issuer&#146;s Board of
Directors consisted of eight members, four of whom are affiliated with Counsel.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As a majority holder of the Issuer&#146;s Common Stock, the Reporting Persons may seek to exercise
control over the Issuer by taking a variety of actions including, but not limited to, causing the
Issuer to enter into extraordinary corporate transactions, causing the composition of the Issuer&#146;s
Board of Directors and/or management to change, and/or causing a material change in the Issuer&#146;s
present capitalization. In addition, the Reporting Persons may seek to acquire additional shares
of Common Stock in open market transactions from the Issuer or other persons, and may seek to
engage in an acquisition, disposition or other transaction involving the Issuer. Alternatively,
the Reporting Persons may retain their existing interest in the Issuer and not engage in any of the
foregoing transactions.


<P>
<TABLE width="100%" border="0" cellpadding="2" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="1%"></TD>
    <TD width="99%"></TD>
</TR>
<TR valign="top">
    <TD nowrap><B>ITEM 5.</B>&nbsp;</TD>
    <TD><B>INTEREST IN SECURITIES OF THE ISSUER.</B></TD>
</TR>
</TABLE>


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;As of the close of business on December&nbsp;31, 2004, Counsel beneficially owned an aggregate of
20,846,751 shares of the Issuer&#146;s Common Stock, which, upon conversion (as described below),
constituted approximately 92.3% of the outstanding shares of Issuer&#146;s Common Stock, of which
Counsel is directly entitled to acquire, subject to the exercise of the call option of Counsel
Communications described in Item&nbsp;3 and pursuant to the conversion of the Note, 3,329,482 shares of
Issuer&#146;s Common Stock, which would constitute approximately 14.8% of the outstanding shares of
Issuer&#146;s Common Stock (after giving effect to such conversion). Counsel Capital, Counsel LLC and
Counsel Communications beneficially owned an aggregate of 4,088,777 shares of the Issuer&#146;s Common
Stock, which constituted approximately 21.3% of the outstanding shares of Issuer&#146;s Common Stock.
CounselCare and Counsel (US)&nbsp;beneficially owned an aggregate of 13,428,492 shares of the Issuer&#146;s
Common Stock, which constituted approximately 69.8% of the outstanding shares of Issuer&#146;s Common
Stock. Counsel and Counsel Capital are reporting persons for purposes of this Schedule&nbsp;13D by
virtue of their ownership interests in Counsel LLC, which is a reporting person by virtue of its
ownership


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

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<H5 align="left" style="page-break-before:always">&nbsp;</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%">
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</TR>
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<TR valign="bottom">
    <TD align="left" valign="top"><B>CUSIP&nbsp;NO.&nbsp;&nbsp;449927-10-2</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>13D</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top"><B>PAGE&nbsp;12&nbsp;OF&nbsp;14 PAGES</B></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P>
<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">&nbsp;&nbsp;&nbsp;</TD>
    <TD>interest in Counsel Communications. Counsel is also a reporting person for purposes of this
Schedule&nbsp;13D by virtue of its ownership in CounselCare, which is a reporting person by virtue of
its ownership interest in Counsel (US). The voting percentages shown on pages 2 through 7 of the
Schedule&nbsp;13D are incorporated herein by reference. Each of Counsel, Counsel Communications, and
Counsel (US)&nbsp;have the sole power to vote and to dispose of all of the shares of Issuer Common Stock
held by it. Neither Counsel Capital, Counsel LLC nor CounselCare have the power to directly vote
or dispose of any of the shares of Issuer Common Stock to which this Schedule&nbsp;13D relates.</TD>
</TR>

</TABLE>


<P>
<TABLE width="100%" border="0" cellpadding="2" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="1%"></TD>
    <TD width="99%"></TD>
</TR>
<TR valign="top">
    <TD nowrap><B>ITEM 6.</B>&nbsp;</TD>
    <TD><B>CONTRACTS, ARRANGEMENTS, UNDERSTANDINGS OR RELATIONSHIPS WITH RESPECT TO SECURITIES OF THE ISSUER.</B></TD>
</TR>
</TABLE>


<P align="left" style="font-size: 10pt">See Item&nbsp;3



<P>
<TABLE width="100%" border="0" cellpadding="2" cellspacing="0" style="font-size: 10pt; background: transparent; color: #000000">
<TR>
    <TD width="1%"></TD>
    <TD width="99%"></TD>
</TR>
<TR valign="top">
    <TD nowrap><B>ITEM 7.</B>&nbsp;</TD>
    <TD><B>MATERIAL TO BE FILED AS EXHIBITS.</B></TD>
</TR>
</TABLE>


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.1 Agreement to File Jointly dated March&nbsp;5, 2004 by and among the Reporting Persons.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.2 Securities Purchase Agreement dated March&nbsp;1, 2001 by and between Winter Harbor, LLC and
Counsel Communications, LLC (incorporated by reference to the Schedule&nbsp;13D filed by the Reporting
Persons on March&nbsp;13, 2001).


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.3 Securities Support Agreement dated March&nbsp;1, 2001 by and between I-Link Incorporated and
Counsel Communications, LLC (incorporated by reference to the Schedule&nbsp;13D filed by the Reporting
Persons on March&nbsp;13, 2001).


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.4 Agreement and Plan of Merger dated April&nbsp;17, 2001 by and among WebToTel, Inc. Counsel
Communications, LLC, I-Link Incorporated and I-Link Acquisition Corp., and certain other
shareholders (incorporated by reference to the Schedule&nbsp;13D filed by the Reporting persons on May
2, 2001).


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.5 Multi-Party Agreement dated June&nbsp;4, 2001, by and among Counsel Corporation, PT-1 Counsel,
Inc., George Farley, in his capacity as Trustee of the D&#038;K Grantor Retained Annuity Trust
(incorporated by reference to Exhibit&nbsp;2.1 of the current report filed by Issuer on Form 8-K on June
19, 2001).


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.6 Amended and Restated Debt Restructuring Agreement dated October&nbsp;15, 2002, by and among
Counsel Corporation (US), Counsel Communications, LLC, and the Issuer (incorporated by reference to
Appendix&nbsp;B of the definitive proxy filed by Issuer on Schedule&nbsp;14A on October&nbsp;31, 2003).


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.7 Second Amendment to Senior Convertible Loan and Security Agreement dated March&nbsp;1, 2003 by
and among the Issuer, Counsel Corporation and Counsel Capital Corporation.


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

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<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%">
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</TR>
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<TR valign="bottom">
    <TD align="left" valign="top"><B>CUSIP&nbsp;NO.&nbsp;&nbsp;449927-10-2</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>13D</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top"><B>PAGE&nbsp;13&nbsp;OF&nbsp;14 PAGES</B></TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.8 Third Amendment to Senior Convertible Loan and Security Agreement dated November&nbsp;19, 2003,
by and among the Issuer, Counsel Corporation and Counsel Capital Corporation.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.9 Fourth Amendment to Senior Convertible Loan and Security Agreement dated June&nbsp;30, 2004, by
and among the Issuer, Counsel Corporation and Counsel Capital Corporation.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.10 Fifth Amendment to Senior Convertible Loan and Security Agreement dated December&nbsp;7, 2004,
by and among the Issuer, Counsel Corporation and Counsel Capital Corporation.


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

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<DIV style="font-family: 'Times New Roman',Times,serif">
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</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="left" valign="top"><B>CUSIP&nbsp;NO.&nbsp;&nbsp;449927-10-2</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>13D</B>
</TD>
    <TD>&nbsp;</TD>
    <TD align="right" valign="top"><B>PAGE&nbsp;14&nbsp;OF&nbsp;14 PAGES</B></TD>
</TR>
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</TABLE>
</DIV>


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



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;After reasonable inquiry and to the best knowledge and belief of each of the undersigned, the
undersigned certify that the information set forth in this statement is true, complete and correct.


<P align="left" style="font-size: 10pt">Date: February&nbsp;14, 2005



<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>COUNSEL CORPORATION<BR>
COUNSEL LLC<BR>
COUNSEL COMMUNICATIONS, LLC<BR>
COUNSEL CAPITAL CORPORATION<BR>
COUNSELCARE LTD<BR>
COUNSEL CORPORATION (US)</B><BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Stephen A. Weintraub&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Officer of Each Reporting Person&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


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

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




<P align="center" style="font-size: 10pt"><B>Schedule&nbsp;A<BR>
To Schedule&nbsp;13D</B>



<P align="left" style="font-size: 10pt"><U><B>Board of Directors of Counsel</B></U><B>:</B>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="40%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="40%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Name</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Address</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Allan C. Silber
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Scotia Plaza, Suite&nbsp;3200</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Chairman, President &#038; Chief Executive Officer
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">40 King Street West</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Counsel Corporation
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Toronto, ON M5H 3Y2</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;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Stephen A. Weintraub
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Scotia Plaza, Suite&nbsp;3200</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Senior Vice President &#038; Secretary
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">40 King Street West</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Counsel Corporation
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Toronto, ON M5H 3Y2</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;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Frank Anderson
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">330 Bay Street, Suite&nbsp;1120</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">President
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Toronto, ON M5H 2S8</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">LIN Solutions Inc.</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;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Anthony F. Griffiths
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">95 Wellington St. West, Suite&nbsp;800</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Corporate Director.
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Toronto, ON M5J 2N7</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;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">William H. Lomicka
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">7406 North Secret Canyon Drive</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Chairman, Coulter Ridge Capital Inc.
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Tucson, AZ 85718</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;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Philip Reichmann
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">1 First Canadian Place</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Chief Executive Officer
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Suite&nbsp;3300</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">O &#038; Y Properties Corporation
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Toronto, ON M5X 1B1</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="left" style="font-size: 10pt"><B><U>Executive Officers of Counsel:</U></B>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="40%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="40%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Name</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Address</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Allan C. Silber
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Scotia Plaza, Suite&nbsp;3200</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Chairman, President &#038; Chief Executive Officer
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">40 King Street West</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Counsel Corporation
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Toronto, ON M5H 3Y2</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;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Gary Clifford
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Scotia Plaza, Suite&nbsp;3200</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Chief Financial Officer
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">40 King Street West</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Counsel Corporation
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Toronto, ON M5H 3Y2</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;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Kelly Murumets
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Scotia Plaza, Suite&nbsp;3200</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Executive Vice President
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">40 King Street West</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Counsel Corporation
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Toronto, ON M5H 3Y2</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;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Stephen A. Weintraub
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Scotia Plaza, Suite&nbsp;3200</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Senior Vice President &#038; Secretary
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">40 King Street West</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Counsel Corporation
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Toronto, ON M5H 3Y2</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">&nbsp;</H5><P>

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


<P align="left" style="font-size: 10pt"><B><U>Board of Directors of Counsel Capital:</U></B>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="40%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="40%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Name</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Address</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Allan C. Silber
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Scotia Plaza, Suite&nbsp;3200</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Chairman, President &#038; Chief Executive Officer
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">40 King Street West</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Counsel Corporation
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Toronto, ON M5H 3Y2</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="left" style="font-size: 10pt"><B><U>Executive Officers of Counsel Capital:</U></B>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="40%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="40%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Name</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Address</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Allan C. Silber
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Scotia Plaza, Suite&nbsp;3200</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">President
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">40 King Street West</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Toronto, ON M5H 3Y2</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;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Stephen A. Weintraub
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Scotia Plaza, Suite&nbsp;3200</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Senior Vice President &#038; Secretary
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">40 King Street West</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Toronto, ON M5H 3Y2</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="left" style="font-size: 10pt"><U><B>Board of Directors of Counsel LLC</B></U>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="40%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="40%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Name</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Address</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Joseph F. Furlong, III
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">5200 Maryland Way, Suite&nbsp;400</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">President &#038; Chief Executive Officer
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Brentwood, TN 37027</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">American HomePatient Inc.</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;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Allan C. Silber
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Scotia Plaza, Suite&nbsp;3200</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Chairman, President &#038; Chief Executive Officer
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">40 King Street West</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Counsel Corporation
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Toronto, ON M5H 3Y2</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;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">David H. Wollmuth, Esq.
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">500 Fifth Avenue</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Wollmuth Maher &#038; Deutsch, LLP
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">New York, NY 10110</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="left" style="font-size: 10pt"><B><U>Executive Officers of Counsel LLC</U></B>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="40%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="40%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Name</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Address</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Allan C. Silber
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Scotia Plaza, Suite&nbsp;3200</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">President
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">40 King Street West</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Toronto, ON M5H 3Y2</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;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Stephen A. Weintraub
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Scotia Plaza, Suite&nbsp;3200</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Secretary
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">40 King Street West</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Toronto, ON M5H 3Y2</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">&nbsp;</H5><P>

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


<P align="left" style="font-size: 10pt"><B><u>Board of Directors of Counsel Communications:</u></B>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="40%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="40%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Name</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Address</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Samuel L. Shimer
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">177 Broad Street, 15<SUP style="font-size: 85%; vertical-align: text-top">th</SUP> Floor</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Partner, Whitney &#038; Co., LLC
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Stamford, CT 06901</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;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Allan C. Silber
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Scotia Plaza, Suite&nbsp;3200</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Chairman, President &#038; Chief Executive Officer
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">40 King Street West</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Counsel Corporation
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Toronto, ON M5H 3Y2</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="left" style="font-size: 10pt"><B><u>Executive Officers of Counsel Communications:</u></B>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="40%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="40%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Name</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Address</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Allan C. Silber
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Scotia Plaza, Suite&nbsp;3200</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">President
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">40 King Street West</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Toronto, ON M5H 3Y2</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;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Stephen A. Weintraub
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Scotia Plaza, Suite&nbsp;3200</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Secretary
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">40 King Street West</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Toronto, ON M5H 3Y2</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="left" style="font-size: 10pt"><B><u>Board of Directors of CounselCare:</u></B>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="40%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="40%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Name</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Address</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Allan C. Silber
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Scotia Plaza, Suite&nbsp;3200</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Chairman, President &#038; Chief Executive Officer
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">40 King Street West</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Counsel Corporation
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Toronto, ON M5H 3Y2</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="left" style="font-size: 10pt"><B><u>Executive Officers of CounselCare:</u></B>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="40%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="40%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Name</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Address</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Allan C. Silber
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Scotia Plaza, Suite&nbsp;3200</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">President
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">40 King Street West</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Toronto, ON M5H 3Y2</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;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Stephen A. Weintraub
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Scotia Plaza, Suite&nbsp;3200</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Vice President &#038; Secretary
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">40 King Street West</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Toronto, ON M5H 3Y2</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">&nbsp;</H5><P>

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


<P align="left" style="font-size: 10pt"><B><u>Board of Directors of Counsel (US):</u></B>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="40%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="40%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Name</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Address</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Allan C. Silber
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Scotia Plaza, Suite&nbsp;3200</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Chairman, President &#038; Chief Executive Officer
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">40 King Street West</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Counsel Corporation
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Toronto, ON M5H 3Y2</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="left" style="font-size: 10pt"><B><u>Executive Officers of Counsel (US):</u></B>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="40%">&nbsp;</TD>
    <TD width="10%">&nbsp;</TD>
    <TD width="40%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Name</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Address</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Allan C. Silber
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Scotia Plaza, Suite&nbsp;3200</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">President
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">40 King Street West</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Toronto, ON M5H 3Y2</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;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Stephen A. Weintraub
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Scotia Plaza, Suite&nbsp;3200</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Vice President &#038; Secretary
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">40 King Street West</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Toronto, ON M5H 3Y2</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">&nbsp;</H5><P>

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


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



<P align="center" style="font-size: 10pt"><B>Exhibit&nbsp;No.</B>



<P align="center" style="font-size: 10pt"><HR size="1" noshade width="26%" align="center" color="#000000">



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.1 Agreement to File Jointly dated March&nbsp;5, 2004 by and among the Reporting Persons.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.2 Securities Purchase Agreement dated March&nbsp;1, 2001 by and between Winter Harbor, LLC and
Counsel Communications, LLC (incorporated by reference to the Schedule&nbsp;13D filed by the Reporting
Persons on March&nbsp;13, 2001).


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.3 Securities Support Agreement dated March&nbsp;1, 2001 by and between I-Link Incorporated and
Counsel Communications, LLC (incorporated by reference to the Schedule&nbsp;13D filed by the Reporting
Persons on March&nbsp;13, 2001).


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.4 Agreement and Plan of Merger dated April&nbsp;17, 2001 by and among WebToTel, Inc. Counsel
Communications, LLC, I-Link Incorporated and I-Link Acquisition Corp., and certain other
shareholders (incorporated by reference to the Schedule&nbsp;13D filed by the Reporting persons on May
2, 2001).


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.5 Multi-Party Agreement dated June&nbsp;4, 2001, by and among Counsel Corporation, PT-1 Counsel,
Inc., George Farley, in his capacity as Trustee of the D&#038;K Grantor Retained Annuity Trust
(incorporated by reference to Exhibit&nbsp;2.1 of the current report filed by Issuer on Form 8-K on June
19, 2001).


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.6 Amended and Restated Debt Restructuring Agreement dated October&nbsp;15, 2002, by and among
Counsel Corporation (US), Counsel Communications, LLC, and the Issuer (incorporated by reference to
Appendix&nbsp;B of the definitive proxy filed by Issuer on Schedule&nbsp;14A on October&nbsp;31, 2003).


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.7 Second Amendment to Senior Convertible Loan and Security Agreement dated March&nbsp;1, 2003 by
and among the Issuer, Counsel Corporation and Counsel Capital Corporation.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.8 Third Amendment to Senior Convertible Loan and Security Agreement dated November&nbsp;19, 2003,
by and among the Issuer, Counsel Corporation and Counsel Capital Corporation.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.9 Fourth Amendment to Senior Convertible Loan and Security Agreement dated June&nbsp;30, 2004, by
and among the Issuer, Counsel Corporation and Counsel Capital Corporation.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.10 Fifth Amendment to Senior Convertible Loan and Security Agreement dated December&nbsp;7, 2004,
by and among the Issuer, Counsel Corporation and Counsel Capital Corporation.



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

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-1.1
<SEQUENCE>2
<FILENAME>g93276a3exv1w1.txt
<DESCRIPTION>EX-1.1  AGREEMENT TO FILE JOINTLY DATED MARCH 5, 2004
<TEXT>
<PAGE>


                                                                     EXHIBIT 1.1

                                LETTER AGREEMENT

The undersigned pursuant to Rule 13d-1 promulgated pursuant to the Securities
Exchange Act of 1934, hereby execute this Letter Agreement for the purpose of
electing to file jointly a schedule 13D pursuant to such act.

Date:    February 14, 2005

                                         COUNSEL CORPORATION
                                         COUNSEL LLC
                                         COUNSEL COMMUNICATIONS, LLC
                                         COUNSEL CAPITAL CORPORATION
                                         COUNSELCARE LTD
                                         COUNSEL CORPORATION (US)


                                         /s/ Stephen A. Weintraub
                                         ---------------------------------------
                                         Stephen A. Weintraub
                                         Officer of Each Reporting Person




</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-1.7
<SEQUENCE>3
<FILENAME>g93276a3exv1w7.txt
<DESCRIPTION>EX-1.7  SECOND AMENDMENT TO SENIOR CONVERTIBLE LOAN AND SECURITY AGREEMENT
<TEXT>
<PAGE>
                                                                     EXHIBIT 1.7

                                SECOND AMENDMENT
                                       TO
                 SENIOR CONVERTIBLE LOAN AND SECURITY AGREEMENT

         THIS SECOND AMENDMENT TO SENIOR CONVERTIBLE LOAN AND SECURITY AGREEMENT
is made and entered into as of March 1, 2003 (the "EFFECTIVE DATE"), by and
between I-LINK INCORPORATED, a Florida corporation (the "BORROWER") and Counsel
Corporation, an Ontario corporation ("COUNSEL CORP") and Counsel Capital
Corporation, an Ontario corporation ("COUNSEL CAPITAL") (the Borrower, Counsel
Corp and Counsel Capital hereinafter referred to as the "PARTIES").

         WHEREAS, Counsel Communications, LLC, a Delaware limited liability
company ("CCOM"), having assigned ninety percent (90%) of its right, title and
interests in the Loan Agreement (as hereinafter defined) subject to the Amended
Debt Restructuring Agreement (as hereinafter defined) on October 31, 2001, to
Counsel Corp and ten percent (10%) of its right, title and interests to Counsel
Capital (hereinafter Counsel Corp and Counsel Capital collectively referred to
as the "LENDER"); and

         WHEREAS, the Borrower and the Lender are parties to a Senior
Convertible Loan and Security Agreement, dated March 1, 2001 as amended by the
First Amendment to Senior Convertible Loan and Security Agreement, dated May 8,
2001 (collectively the "LOAN AGREEMENT") and subject of the Amended and Restated
Debt Restructuring Agreement dated October 15, 2002 between Borrower, Counsel
Corporation (US), a Delaware corporation, and CCOM (the "AMENDED DEBT
RESTRUCTURING AGREEMENT"); and

         WHEREAS, the parties desire to amend the Loan Agreement as provided
herein.

         NOW, THEREFORE, for good and valuable consideration the receipt and
adequacy of which is hereby acknowledged it is agreed as follows:

         1.       Extension of Maturity Date. Effective as of the Effective
Date, Section 4 of the Loan Agreement is hereby amended and restated in its
entirety to read as follows:

         This Agreement shall be effective from the date hereof and shall
         terminate on June 30, 2004, unless terminated earlier pursuant to the
         default provisions of this Agreement (the "Maturity Date").

         2.       Effect on Loan Agreement and Loan Note. This Second Amendment
is not intended, nor shall it be construed, as a modification or termination of
the Amended and Restated Debt Restructuring Agreement, dated October 15, 2002.
Except as expressly provided herein, the Loan Agreement and the Loan Note
annexed thereto are hereby ratified and confirmed and remain in full force and
effect in accordance with their respective terms.

                          [See attached signature page]


<PAGE>

                                 SIGNATURE PAGE
                                       TO
       SECOND AMENDMENT TO SENIOR CONVERTIBLE LOAN AND SECURITY AGREEMENT


         IN WITNESS WHEREOF, the Borrower and the Lender have executed this
Second Amendment as of the Effective Date.

                                   I-LINK INCORPORATED

                                   By: /s/ Allan Silber
                                      --------------------------------
                                      Name: Allan Silber
                                      Title: PRESIDENT & CEO


                                   COUNSEL CORPORATION

                                   By: /s/ Stephen A. Weintraub
                                      --------------------------------
                                      Name:  Stephen A. Weintraub
                                      Title: SENIOR VICE PRESIDENT & SECRETARY


                                   COUNSEL CAPITAL CORPORATION

                                   By: /s/ Stephen A. Weintraub
                                      --------------------------------
                                      Name: Stephen A. Weintraub
                                      Title: SECRETARY

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-1.8
<SEQUENCE>4
<FILENAME>g93276a3exv1w8.txt
<DESCRIPTION>EX-1.8  THIRD AMENDMENT TO SENIOR CONVRETIBLE LOAN AND SECURITY AGREEMENT
<TEXT>
<PAGE>
                                                                     EXHIBIT 1.8

                                 THIRD AMENDMENT
                                       TO
                 SENIOR CONVERTIBLE LOAN AND SECURITY AGREEMENT



         THIS THIRD AMENDMENT TO SENIOR CONVERTIBLE LOAN AND SECURITY AGREEMENT
is made and entered into as of November 19, 2003, by and between I-LINK
INCORPORATED, a Florida corporation (the "BORROWER") and Counsel Corporation, an
Ontario corporation ("Counsel Corp"), and Counsel Capital Corporation, an
Ontario corporation ("Counsel Capital"), (collectively hereinafter referred to
as the "PARTIES").

         WHEREAS, Counsel Communications, LLC, a Delaware limited liability
company ("CCOM") having assigned ninety percent (90%) of its right title and
interests in the Loan Agreement (as hereinafter defined) subject to the Amended
Debt Restructuring Agreement (as hereinafter defined) on October 31, 2001, to
Counsel Corp and ten percent (10%) of its right, title and interests to Counsel
Capital (hereinafter Counsel Corp and Counsel Capital collectively referred to
as the "LENDER"); and

         WHEREAS, the Borrower and the Lender are Parties to a Senior
Convertible Loan and Security Agreement, dated March 1, 2001 as amended by the
First and Second Amendments to Senior Convertible Loan and Security Agreement,
dated May 8, 2001 and March 1, 2003 (collectively the "LOAN AGREEMENT") and
subject of the Amended and Restated Debt Restructuring Agreement dated October
15, 2002 between Borrower, Counsel Corporation (US), a Delaware corporation, and
CCOM (the "AMENDED DEBT RESTRUCTURING AGREEMENT"); and

         WHEREAS, the Parties, inter alia, desire to amend the Loan Agreement
effective as of July 1, 2003 (the "EFFECTIVE DATE") as provided herein.

         NOW, THEREFORE, for good and valuable consideration, the receipt and
adequacy of which is hereby acknowledged, the Parties agree as follows:

         1.       Extension of Maturity Date. Effective as of the Effective
Date, Section 4 of the Loan Agreement is hereby amended and restated in its
entirety to read as follows:

         "Section 4. Term. This Agreement shall be effective from the date
         hereof and shall terminate on June 30, 2005, unless terminated earlier
         pursuant to the default provisions of this Agreement (the "MATURITY
         DATE"). Principal and interest shall be due and payable on the Maturity
         Date."

         2.       Modification of Periodic Finance Charges. Effective as of the
Effective Date, Section 2 of the Loan Agreement is hereby amended and restated
in its entirety to read as follows:

         "Section 2. Periodic Finance Charges. All principal and interest then
         outstanding shall bear interest as a rate of 9.0% per annum (based on a
         360 day year), compounded quarterly and shall result in a corresponding
         increase in the principal amount of the Note. All past due principal
         and accrued interest on this Note shall bear interest from the Maturity
         Date (whether at scheduled maturity, upon acceleration of maturity
         following a Default (as defined below) or otherwise) until paid at the
         lesser of (i) the rate of 18% per annum or (ii) the highest rate for
         which Borrower may legally contract under applicable


<PAGE>

         law. All payments hereunder shall be payable in lawful money of the
         United States of America which shall be legal tender for public and
         private debts at the time of payments."

         3.       Modification of Default. Effective as of the Effective Date,
Section 19 of the Loan Agreement is amended and restated in its entirety to read
as follows:

         "Section 19. Events of Default. When any of the following events or
conditions (each an "Event of Default") occurs, Payee may give written notice of
Event of Default to Maker and Maker shall have thirty (30) days after receipt of
such written notice within which to cure such Event of Default. If the Event of
Default is not cured within the thirty (30) days, then the Lender may, at its
option, elect to declare Borrower to be in default (a "DEFAULT"):

         (a)      The Borrower shall fail to pay any of the Secured Obligations
pursuant to terms of this Agreement;
         (b)      The Borrower fails to comply with any term, obligation,
covenant, or condition contained in this Agreement;
         (c)      Any warranty or representation made to the Lender by the
Borrower under this Agreement or the Ancillary Documents proves to have been
false when made or furnished;
         (d)      If the Borrower voluntarily files a petition under the federal
Bankruptcy Act, as such Act may from time to time be amended, or under any
similar or successor federal statute relating to bankruptcy, insolvency,
arrangements or reorganizations, or under any state bankruptcy or insolvency
act, or files an answer in an involuntary proceeding admitting insolvency or
inability to pay debts, or if the Borrower is adjudged a bankrupt, or if a
trustee or receiver is appointed for the Borrower's property, or if the
Collateral becomes subject to the jurisdiction of a federal bankruptcy court or
similar state court, or if the Borrower makes an assignment for the benefit of
its creditors, or if there is an attachment, receivership, execution or other
judicial seizer, then the Lender may, at the Lender's option, declare all of the
sums secured by this Agreement to be immediately due and payable without prior
notice to the Borrower, and the Lender may invoke any remedies permitted by this
Agreement. Any attorneys' fees and other expenses incurred by the Lender in
connection with the Borrower's bankruptcy or any of the other events described
in this Section shall be additional indebtedness of the Borrower secured by this
Agreement.
         (e)      There exists a material breach by the Borrower under (or a
termination by any party of) a material contract of the Borrower with the
exception of that certain Cooperation and Framework Agreement with Red Cube
International AG (for purposes of this Section 19(e) a material contract shall
mean any contract resulting in revenues or in excess of $10,000 per annum);
         (f)      Borrower is in default under any funded indebtedness,
including but not limited to indebtedness evidenced by notes or capital leases,
of Borrower other than the amounts loaned pursuant to this Agreement;
         (g)      If Borrower breaches any material terms contained in any of
the Ancillary Documents, including, but not limited to, Borrower's obligation to
perform any of its covenants respecting board representation and corporate
governance;
         (h)      If Borrower's business undergoes a material adverse change in
Lender's reasonable opinion;
         (i)      Any levy, seizure, attachment, lien, or encumbrance of or on
the collateral which is not discharged by the Borrower within 10 days or, any
sale, transfer, or disposition of any interest in the Collateral, other than in
the ordinary course of business, without the written consent of the Lender; or
         (j)      If at the end of any month (beginning with the calculation at
the end of April 2001), Cumulative Negative Cash Flow (as defined herein)
exceeds 120% of the forecasted


                                       2
<PAGE>
amount for such month, as revised from time to time to reflect events outside of
the ordinary course of business. For purposes of this Agreement, Cumulative
Negative Cash Flow means the cumulative negative cash flow for such month as set
forth in the base financial model made available to Lender (such model to be
amended from time to time hereafter upon mutual agreement of Borrower and
Lender).

         Any written notification from Lender to Borrower hereunder shall be
deemed to be written notification of an Event of Default, or Default, or
rescission of Acceleration (as provided below), respectively, only if such
notification, communication or other election shall (a) be clearly and
distinctly identified as such a Notice of Event of Default, Notice of Default,
or Notice of Rescission of Acceleration, respectively, and (b) be given by
certified mail, return receipt requested or overnight delivery requiring
acknowledgement of receipt, and any communication between the parties not so
designated and delivered shall not be construed or deemed to be notice under
this Section 19."

         4.       Acceleration. Section 20 of the Loan Agreement is amended and
restated in its entirety to read as follows:

                  "Section 20. Acceleration. At the option of the Lender, upon a
                  Default, all sums due hereunder shall become immediately due
                  and payable. Lender, by notice thereof (a "Notice of
                  Rescission of Acceleration") to the Borrower, may rescind an
                  acceleration and its consequences if all existing Events of
                  Default have been cured or waived in writing."

         5.       Rights of Secured Parties. References in Section 21 of the
Loan Agreement to "Event of Default" are hereby modified to read "Default."

         6.       Effect on Loan Agreement and Loan Note. This Third Amendment
is not intended, nor shall it be construed, as a modification or termination of
the Amended Debt Restructuring Agreement. Except as expressly provided herein,
the Loan Agreement and the Loan Note annexed thereto are hereby ratified and
confirmed and remain in full force and effect in accordance with their
respective terms. Lender and CCOM confirm that no Default under the Loan
Agreement or Loan Note has occurred from October 15, 2002 to the date hereof and
in the interest of specificity and clarity, Lender and CCOM agree with Borrower
that they and each of them waive forever any prior Event of Default which may
have occurred during such period.


                          [See attached signature page]


                                       3
<PAGE>



                                 SIGNATURE PAGE
                                       TO
        THIRD AMENDMENT TO SENIOR CONVERTIBLE LOAN AND SECURITY AGREEMENT
                          DATED AS OF NOVEMBER 19, 2003


         IN WITNESS WHEREOF, the Borrower and the Lender have executed this
Third Amendment as the date first set forth above.

                                            I-LINK INCORPORATED

                                            By: /s/ Kelly D. Murumets
                                               ---------------------------------
                                               Name: Kelly D. Murumets
                                               Title: President


                                            COUNSEL CORPORATION


                                            By: /s/ Stephen A. Weintraub
                                               ---------------------------------
                                               Name: Stephen A. Weintraub
                                               Title: Sr. VP & Secretary


                                            COUNSEL CAPITAL CORPORATION


                                            By: /s/ Stephen A. Weintraub
                                               ---------------------------------
                                               Name: Stephen A. Weintraub
                                               Title: Secretary



                                       4
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-1.9
<SEQUENCE>5
<FILENAME>g93276a3exv1w9.txt
<DESCRIPTION>EX-1.9  FOURTH AMENDMENT TO SENIOR CONVERTIBLE LOAN AND SECURITY AGREEMENT
<TEXT>
<PAGE>
                                                                     EXHIBIT 1.9

                                FOURTH AMENDMENT
                                       TO
                 SENIOR CONVERTIBLE LOAN AND SECURITY AGREEMENT

         THIS FOURTH AMENDMENT TO SENIOR CONVERTIBLE LOAN AND SECURITY AGREEMENT
is made and entered into as of June 30, 2004 , by and between Acceris
Communications Inc. (formerly known as I-Link Incorporated), a Florida
corporation (the "BORROWER") and Counsel Corporation, an Ontario corporation
("Counsel Corp"), and Counsel Capital Corporation, an Ontario corporation
("Counsel Capital"), (collectively hereinafter referred to as the "PARTIES").

         WHEREAS, Counsel Communications, LLC, a Delaware limited liability
company ("CCOM") having assigned ninety percent (90%) of its right title and
interests in the Loan Agreement (as hereinafter defined) subject to the Amended
Debt Restructuring Agreement (as hereinafter defined) on October 31, 2001, to
Counsel Corp and ten percent (10%) of its right, title and interests to Counsel
Capital (hereinafter Counsel Corp and Counsel Capital collectively referred to
as the "LENDER"); and

         WHEREAS, the Borrower and the Lender are Parties to a Senior
Convertible Loan and Security Agreement, dated March 1, 2001 as amended by the
First, Second and Third Amendments to Senior Convertible Loan and Security
Agreement, dated May 8, 2001, March 1, 2003 and November 19, 2003 (collectively
the "LOAN AGREEMENT") and subject of the Amended and Restated Debt Restructuring
Agreement dated October 15, 2002 between Borrower, Counsel Corporation (US), a
Delaware corporation, and CCOM (the "AMENDED DEBT RESTRUCTURING AGREEMENT"); and

         WHEREAS, the Parties, inter alia, desire to amend the Loan Agreement
effective as of June 30, 2004 (the "EFFECTIVE DATE") as provided herein.

         NOW, THEREFORE, for good and valuable consideration, the receipt and
adequacy of which is hereby acknowledged, the Parties agree as follows:

         1. Extension of Maturity Date. Effective as of the Effective Date,
Section 4 of the Loan Agreement is hereby amended and restated in its entirety
to read as follows:

         "Section 4. Term. This Agreement shall be effective from the date
         hereof and shall terminate on December 31, 2005, unless terminated
         earlier pursuant to the default provisions of this Agreement (the
         "MATURITY DATE"). Principal and interest shall be due and payable on
         the Maturity Date."

         2. Effect on Loan Agreement and Loan Note. This Fourth Amendment is not
intended, nor shall it be construed, as a modification or termination of the
Amended Debt Restructuring Agreement. Except as expressly provided herein, the
Loan Agreement and the Loan Note annexed thereto are hereby ratified and
confirmed and remain in full force and effect in accordance with their
respective terms. 2.

                          [See attached signature page]


<PAGE>



                                 SIGNATURE PAGE
                                       TO
       FOURTH AMENDMENT TO SENIOR CONVERTIBLE LOAN AND SECURITY AGREEMENT
                            DATED AS OF JUNE 30, 2004


         IN WITNESS WHEREOF, the Borrower and the Lender have executed this
  Fourth Amendment as the date first set forth above.

                                ACCERIS COMMUNICATIONS INC.

                                By: /s/ Stephen A. Weintraub
                                   ------------------------------------------
                                   Name: Stephen A. Weintraub
                                   Title: SVP & Secretary


                                COUNSEL CORPORATION


                                By: /s/ Stephen A. Weintraub
                                   ------------------------------------------
                                   Name: Stephen A. Weintraub
                                   Title: SVP & Secretary


                                COUNSEL CAPITAL CORPORATION

                                By: /s/ Stephen A. Weintraub
                                   -----------------------------------------
                                   Name: Stephen A. Weintraub
                                   Title: SVP & Secretary



</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-1.10
<SEQUENCE>6
<FILENAME>g93276a3exv1w10.txt
<DESCRIPTION>EX-1.10  FIFTH AMENDMENT TO SENIOR CONVERTIBLE LOAN AND SECURITY AGREEMENT
<TEXT>
<PAGE>
                                                                    EXHIBIT 1.10

                                 FIFTH AMENDMENT
                                       TO
                 SENIOR CONVERTIBLE LOAN AND SECURITY AGREEMENT

         THIS FIFTH AMENDMENT TO SENIOR CONVERTIBLE LOAN AND SECURITY AGREEMENT
is made and entered into as of December 7, 2004 , by and between Acceris
Communications Inc. (formerly known as I-Link Incorporated), a Florida
corporation (the "BORROWER") and Counsel Corporation, an Ontario corporation
("Counsel Corp"), and Counsel Capital Corporation, an Ontario corporation
("Counsel Capital"), (collectively hereinafter referred to as the "PARTIES").

         WHEREAS, Counsel Communications, LLC, a Delaware limited liability
company ("CCOM") having assigned ninety percent (90%) of its right title and
interests in the Loan Agreement (as hereinafter defined) subject to the Amended
Debt Restructuring Agreement (as hereinafter defined) on October 31, 2001, to
Counsel Corp and ten percent (10%) of its right, title and interests to Counsel
Capital (hereinafter Counsel Corp and Counsel Capital collectively referred to
as the "LENDER"); and

         WHEREAS, the Borrower and the Lender are Parties to a Senior
Convertible Loan and Security Agreement, dated March 1, 2001 as amended by the
First, Second, Third and Fourth Amendments to Senior Convertible Loan and
Security Agreement, dated May 8, 2001, March 1, 2003, November 19, 2003 and June
30, 2004 (collectively the "LOAN AGREEMENT") and subject of the Amended and
Restated Debt Restructuring Agreement dated October 15, 2002 between Borrower,
Counsel Corporation (US), a Delaware corporation, and CCOM (the "AMENDED DEBT
RESTRUCTURING AGREEMENT"); and

         WHEREAS, the Parties, inter alia, desire to amend the Loan Agreement
effective as of December 7, 2004 (the "EFFECTIVE DATE") as provided herein.

         NOW, THEREFORE, for good and valuable consideration, the receipt and
adequacy of which is hereby acknowledged, the Parties agree as follows:

         1. Extension of Maturity Date. Effective as of the Effective Date,
Section 4 of the Loan Agreement is hereby amended and restated in its entirety
to read as follows:

         "Section 4. Term. This Agreement shall be effective from the date
         hereof and shall terminate on January 31, 2006, unless terminated
         earlier pursuant to the default provisions of this Agreement (the
         "MATURITY DATE"). Principal and interest shall be due and payable on
         the Maturity Date."

         2. Effect on Loan Agreement and Loan Note. This Fifth Amendment is not
intended, nor shall it be construed, as a modification or termination of the
Amended Debt Restructuring Agreement. Except as expressly provided herein, the
Loan Agreement and the Loan Note annexed thereto are hereby ratified and
confirmed and remain in full force and effect in accordance with their
respective terms.

                          [See attached signature page]


<PAGE>



                                 SIGNATURE PAGE
                                       TO
        FIFTH AMENDMENT TO SENIOR CONVERTIBLE LOAN AND SECURITY AGREEMENT
                          DATED AS OF DECEMBER 7, 2004


         IN WITNESS WHEREOF, the Borrower and the Lender have executed this
  Fifth Amendment as the date first set forth above.

                                  ACCERIS COMMUNICATIONS INC.

                                  By: /s/ Stephen A. Weintraub
                                     ------------------------------------------
                                     Name: Stephen A. Weintraub
                                     Title: Senior Vice President and Secretary


                                  COUNSEL CORPORATION

                                  By: /s/ Stephen A. Weintraub
                                     ------------------------------------------
                                     Name: Stephen A. Weintraub
                                     Title: Senior Vice President and Secretary


                                  COUNSEL CAPITAL CORPORATION

                                  By: /s/ Stephen A. Weintraub
                                     ------------------------------------------
                                      Name: Stephen A. Weintraub
                                      Title: Senior Vice President and Secretary



</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
