**EXHIBIT 7.1**

 

**COMPUTATION OF RATIO OF EARNINGS TO FIXED CHARGES**

 

Our ratio of earnings to fixed charges was as follows for the periods presented:

(Amounts in thousands of Canadian dollars)

 
| ** **                                                  | ** ** | **Successor**                           | ** ** | **Predecessor**                              | ** ** |
|-------------------------------------------------------------|------------|-----------------------------------------|------------|----------------------------------------------|------------|
| ** **                                                  | ** ** | **Year ended   December 31,** | ** ** | **December 13   to   December 31** | ** ** | **January 1   to   December 12** | ** ** | **Year ended   December 31,** | ** ** |
| ** **                                                  | ** ** | **2010**                                | ** ** | **2009**                                     | ** ** | **2008** | ** ** | **2008** | ** ** | **2007** | ** ** | **2006** | ** ** |
| Earnings                                                    |       |                                    |       |                                         |       |   |   |   |   |   |   |   |   |
| Income (loss) before tax                                    |       | $                                       | (13,191    | )                                            | $          | (75,598 | ) | $ | 6,010 |   | $ | 86,517 |   | $ | 96,162 |   | $ | 99,334 |   |
| Loss (income) from associates                               |       | 914                                     |       | 54                                           |       | 21 |   | 336 |   | (55 | ) | 99 |   |
| Fixed charges                                               |       | 106,676                                 |       | 86,119                                       |       | 3,588 |   | 12,443 |   | 12,050 |   | 10,872 |   |
| Total earnings                                              |       | $                                       | 94,399     |                                         | $          | 10,575 |   | $ | 9,619 |   | $ | 99,296 |   | $ | 108,157 |   | $ | 110,305 |   |
|                                                        |       |                                    |       |                                         |       |   |   |   |   |   |   |   |   |
| Fixed charges                                               |       |                                    |       |                                         |       |   |   |   |   |   |   |   |   |
| Interest expense                                            |       | $                                       | 99,451     |                                         | $          | 80,868 |   | $ | 3,431 |   | $ | 8,335 |   | $ | 8,266 |   | $ | 7,545 |   |
| Portion of rent expense representative of interest   factor |       | 7,225                                   |       | 5,251                                        |       | 157 |   | 4,108 |   | 3,784 |   | 3,327 |   |
| Total fixed charges                                         |       | $                                       | 106,676    |                                         | $          | 86,119 |   | $ | 3,588 |   | $ | 12,443 |   | $ | 12,050 |   | $ | 10,872 |   |
|                                                        |       |                                    |       |                                         |       |   |   |   |   |   |   |   |   |
| Ratio/(deficit) of earnings to fixed charges   (1)(2)       |       | $                                       | (12,277    | )                                            | $          | (75,544 | ) | 2.7 | x | 8.0 | x | 9.0 | x | 10.1 | x |

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*(1)**                              **The ratio has been computed in accordance with Canadian GAAP and the differences under U.S. GAAP are not material. For the purpose of calculating the ratio of earnings to fixed charges, earnings consist of income before income taxes and before adjustment from income/loss from associates plus fixed charges. Fixed charges consist of interest expense, including the interest element of operating leases, which is calculated as one-third of the related lease charge, which management believes is a reasonable approximation of the interest factor.*

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*(2)**                              **Where the earnings are not sufficient and the ratio is less than 1.0x, the amount of the deficiency is disclosed, which represents the amount of earnings required to attain a ratio of 1.0x.*

 

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