| KPMG LLPChartered professional accountants600 de Maisonneuve Blvd. WestSuite 1500Tour KPMGMontréal, Québec  H3A 0A3 |                                                                                                                                                                                                                                                                                    Exhibit 99.3     Telephone(514) 840-2100Fax(514) 840-2187Internetwww.kpmg.ca |
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| · |  our Independent Auditors’ Report of Registered Public Accounting Firm dated November 20, 2013 on the consolidated statement of financial position as at September 29, 2013 and September 30, 2012, the consolidated statements of earnings and comprehensive income, changes in equity and cash flows for the years ended September 29, 2013 and September 30, 2012, and notes, comprising a summary of significant accounting policies and other explanatory information; |
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| · |  our Report of Independent Registered Public Accounting Firm dated November 20, 2013 on the Company’s internal control over financial reporting as at September 29, 2013; |
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|                                      KPMG LLP is a Canadian limited liability partnership and a member firm of the KPMG                                     network of independent member firms affiliated with KPMG International Cooperative                                     (“KPMG International”), a Swiss entity.                                      KPMG Canada provides services to KPMG LLP. |
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