April
      27,
      2007

    


    


    Linda
      Millage

    4
      Forsythe Drive

    Uxbridge,
      ON L9P 1V7

    Canada

    


    Dear
      Linda, 

    


    We
      are
      pleased to offer you a temporary assignment as principal accounting officer
      in
      addition to your current duties as senior director of finance and worldwide
      corporate controller. In this position you will be reporting to Elie
      Antoun.

    


    In
      your
      role as Principal Accounting Officer your primary responsibility will be to
      ensure that the company’s finances maintain the level of integrity necessary to
      allow the Company to release its periodic financial reporting in a timely
      manner. As such you will be signing the official financial documents along
      with
      the CEO on behalf of the company. This responsibility will end once a permanent
      CFO is on board and has achieved the comfort level to assume the normal CFO
      responsibility of signing the periodic financials. 

    


    Your
      salary will be increased to $18,334
      CDN per month.
      

    


    In
      addition, and in recognition of the additional responsibilities that you are
      assuming as Principal Accounting Officer, you will also receive a one-time
      taxable bonus of $18,500
      CDN payable
      within 30 days of your acceptance of these new duties. You will also receive
      an
      additional $5,600
      CDN per month
      during
      the period that you hold the responsibilities of Principal Accounting Officer.
      We estimate that your duties as Principal Accounting Officer will be for a
      duration of six months starting on or about May 1, 2007. You will resume your
      responsibilities as the Sr. Director/Worldwide Corporate Controller upon the
      new
      CFO’s commencement date. 

    


    Furthermore,
      subject to the approval of the Board of Directors, you will be offered a stock
      option grant for 6,000
      shares
      under the Company’s employee stock option plan. Stock options will vest over 4
      years from the date of grant. There is a one year cliff vest at the end of
      which
      time you would be 25% vested in your option. Thereafter, your options would
      vest
      monthly over the remaining 36 months. You will be informed when your stock
      option has been approved and the option price. In addition, and subject to
      the
      approval of the Board of Directors, you will be offered a grant of 2,000
      restricted stock units (RSUs).  These RSUs will vest over 4 years from the
      date of grant. There is a tax withholding requirement at the time RSUs vest.
      You
      will receive additional information on your RSU grant after Board
      approval.


    


    
      
         

      

      
         

        
          

        

      

      
         

      

    

     

    In
      reference to our discussion, I will ensure that the finance organizational
      structure and day-to-day activities will be aligned to enable you to succeed
      in
      this role. As such, I will ensure that you participate in all meetings,
      committees and activities that impact your ability to deliver on your
      assignment. I also expect that you will work closely with me and your peers
      and
      colleagues to facilitate the information that you need and to work together
      to
      remove any hurdles that may arise.

    


    Linda,
      I
      sincerely appreciate your willingness to consider taking on this role while
      the
      company actively searches for a permanent CFO. I will make every effort to
      ensure your and the company’s success in this endeavor. I would very much like
      to announce your assignment no later than Tuesday, May 1, 2007 and would hope
      to
      receive your signed acceptance on Monday, April 30, 2007.

    


    


    Yours
      truly,

    


    


    /s/
      Elie
      Antoun

      
        

      

    

    Elie
      Antoun

    President
      and CEO

    


    
      	 	 	 	 
	/s/
              Linda
              Millage 	 	 	5/1/07   
	
              
Acceptance
              Signature:
              (Name)	 	 	Date