**UNITED STATESSECURITIES AND EXCHANGE COMMISSION****Washington,  D.C. 20549**

**FORM 20-F**

**(Mark One)**

**____REGISTRATION STATEMENT PURSUANT TO SECTION 12(b) OR (g) OF THE SECURITIESEXCHANGE ACT OF 1934**

**OR**

**X  **** ANNUALREPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**

**September 30,2012**

**OR**

**____ TRANSITIONREPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**

**OR**

**____ SHELLCOMPANY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACTOF 1934**

Date of eventrequiring this shell company report

**For thetransition period from**_______________________

Commission File Number: 000-29862

**FORUM NATIONAL INVESTMENTS LTD.**(Exact name of registrant as specified in its charter)

**Province ofOntario, Canada******(Jurisdictionof incorporation or organization) 

**Suite 6000 FirstCanadian Place, 100 King Street West, Toronto ON M5X 1E2******(Addressof principal executive offices) 

**Martin Tutschek****Tel:778-588-7780 Fax 866-988-8745 Info@foruminvestments.com****Suite6000 First Canadian Place, 100 King Street West, Toronto ON M5X 1E2******(Name,Telephone, E-mail and or Facsimile number and Address of Company ContactPerson)

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Securitiesregistered or to be registered pursuant to section 12(b) of the Act:

| Title of each Class | Name of each exchange on which |
|---------------------|--------------------------------|
|                | registered                     |
|                |                           |
| **None**            | **Not Applicable**             |

Securitiesregistered or to be registered pursuant to Section 12(g) of the Act: 

**Common SharesWithout Par Value******(Titleof Class)

Securitiesregistered or to be registered pursuant to Section 15(D) of the Act: 

**None******(Titleof Class)

Indicate thenumber of outstanding shares of each of the issuer’s classes of capital orcommon stock as of the close of the period covered by the annual report. **32,941,151**

Indicate bycheck mark if the registrant is a well-known seasoned issuer, as defined inRule 405 of the Securities Act. Yes ___ No **X**

If this reportis an annual or transitional report, indicate by check mark if the registrantis not required to file reports pursuant to Section 13 or 15(d) of theSecurities Exchange Act of 1934. Yes ___ No **X**

Indicate bycheck mark whether the registrant (1) has filed all reports required to befiled by Section 13 or 15(d) of the Securities Exchange Act of 1934 during thepreceding 12 months (or for such shorter period that the registrant was requiredto file such reports), and (2) has been subject to such filing requirements forthe past 90 days.Yes **X**No ___

Indicate bycheck mark whether the registrant has submitted electronically and posted onits corporate Web site, if any, every Interactive Data File required to besubmitted and posted pursuant to Rule 405 of Regulation s-T (232.405 of thischapter) during the preceding 12 months (or for such shorter period that theregistrant was required to submit and post such files). Yes **X**No ___

Indicate bycheck mark whether the registrant is a large accelerated filer, an acceleratedfiler, or a non-accelerated filer. See definition of “accelerated filer andlarge accelerated filer” on Rule 12b-2 of the Exchange Act. (Check One): 

| Large accelerated filer ___ | Accelerated filer ___ | Non-accelerated filer**X** |
|-----------------------------|-----------------------|----------------------------|

Indicate bycheck mark which basis of accounting used to prepare the financial statementsincluded in this filing:

| US GAAP ___ | International Financial Reporting  Standards   as issued by the International   Accounting  Standards Board X | Other__ |
|-------------|---------------------------------------------------------------------------------------------------------------|---------|

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If “Other” hasbeen checked in response to the previous questions, indicate by check markwhich financial statement item the registrant has elected to follow.Item 17 ___ Item 18 ___

If this is anannual report, indicate by check mark whether the registrant is a shell company(as defined in Rule 12b-2 of the Exchange Act).Yes ___ No **X**

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**FORUM NATIONALINVESTMENTS LTD.**

TABLE OFCONTENTS 

| GENERAL.                                                                                                                    | 1  |
|-----------------------------------------------------------------------------------------------------------------------------|----|
| NOTE REGARDING      FORWARD-LOOKING STATEMENTS.                                                                             | 1  |
| PART I.                                                                                                                     | 2  |
|      ITEM I.      IDENTITY OF DIRECTORS, SENIOR MANAGEMENT AND ADVISORS.                           | 2  |
|      ITEM II. OFFER      STATISTICS AND EXPECTED TIME TABLE.                                       | 2  |
|      ITEM III. KEY      INFORMATION.                                                               | 2  |
|           B)      CAPITALIZATION AND INDEBTEDNESS.                        | 4  |
|           C) REASONS FOR      THE OFFER AND USE OFPROCEEDS.               | 4  |
|           D) RISK      FACTORS.                                           | 4  |
|      ITEM IV.      INFORMATION ON THE COMPANY.                                                     | 9  |
|           A) HISTORY AND      DEVELOPMENT OF THE COMPANY.                 | 9  |
|           B) BUSINESS      OVERVIEW.                                      | 11 |
|           C)      ORGANIZATIONAL STRUCTURE.                               | 16 |
|      ITEM V.      OPERATING AND FINANCIAL REVIEW AND PROSPECTS.                                    | 17 |
|           A) OPERATING      RESULTS.                                      | 17 |
|           B) LIQUIDITY      AND CAPITAL RESOURCES.                        | 21 |
|           C) RESEARCH      AND DEVELOPMENT, PATENTS AND LICENSES, ETC.    | 23 |
|           D) TREND      INFORMATION.                                      | 23 |
|           E) OFF-BALANCE      SHEET ARRANGEMENTS.                         | 24 |
|           F) TABULAR      DISCLOSURE OF CONTRACTUALOBLIGATIONS.           | 25 |
|           G) SAFE      HARBOR.                                            | 25 |
|      ITEM VI.      DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES.                                     | 26 |
|           A) DIRECTORS      AND SENIOR MANAGEMENT.                        | 26 |
|           B)      COMPENSATION.                                           | 27 |
|           C) BOARD      PRACTICES.                                        | 28 |
|           D) EMPLOYEES.                                                   | 28 |
|           E) SHARE      OWNERSHIP OF MANAGEMENT.                          | 29 |
|      ITEM VII.      MAJOR SHAREHOLDERS AND RELATEDPARTY TRANSACTIONS.                              | 31 |
|           A) MAJOR      SHAREHOLDERS.                                     | 31 |
|           B) RELATED      PARTY TRANSACTIONS.                             | 32 |
|      ITEM VIII.      FINANCIAL INFORMATION.                                                        | 33 |
|           A)      CONSOLIDATED STATEMENTS AND OTHERFINANCIAL INFORMATION. | 33 |
|           B) SIGNIFICANT      CHANGES.                                    | 34 |
|      ITEM IX. THE      OFFER AND LISTING.                                                          | 34 |
|           A) PRICE RANGE      AND VOLUME OF SHARES OFCOMMON STOCK.        | 34 |
|           B) PLAN OF DISTRIBUTION.                                        | 35 |
|           C) MARKETS.                                                     | 35 |
|           D) SELLING      SHAREHOLDERS.                                   | 35 |
|           E) DILUTION.                                                    | 35 |
|           F) EXPENSES OF      THE ISSUE.                                  | 35 |
|      ITEM X.      ADDITIONAL INFORMATION.                                                          | 35 |

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|           A) SHARE      CAPITAL.                                                              | 35 |
|-------------------------------------------------------------------------------------------------------------------------------------------------|----|
|           B) MEMORANDUM      AND ARTICLES OF INCORPORATION.                                   | 35 |
|           C) MATERIAL CONTRACTS.                                                              | 38 |
|           D) EXCHANGE      CONTROLS.                                                          | 38 |
|           E) TAXATION.                                                                        | 39 |
|           F) DIVIDENDS      AND PAYING AGENTS.                                                | 45 |
|           G) STATEMENTS      BY EXPERTS.                                                      | 45 |
|           H) DOCUMENTS      ON DISPLAY.                                                       | 45 |
|           I) SUBSIDIARY      INFORMATION.                                                     | 46 |
|      ITEM XI.      QUANTITATIVE AND QUALITATIVEDISCLOSURES ABOUT MARKET RISK.                                          | 46 |
|      ITEM XII. DESCRIPTION      OF SECURITIES OTHERTHAN EQUITY SECURITIES.                                             | 46 |
| PART II.                                                                                                                                        | 47 |
|      ITEM XIII. DEFAULTS,      DIVIDENDS, ARREARS ANDDELINQUENCIES.                                                    | 47 |
|      ITEM XIV.      MATERIAL MODIFICATIONS TO THERIGHTS OF SECURITY HOLDERS AND USE OF PROCEEDS                        | 47 |
|           MATERIAL      MODIFICATION TO THE RIGHTS OFSECURITY HOLDERS.                        | 47 |
|           USE OF      PROCEEDS.                                                               | 47 |
|      ITEM XV.      CONTROLS AND PROCEDURES.                                                                            | 47 |
|           DISCLOSURE      CONTROLS AND PROCEDURES.                                            | 47 |
|           MANAGEMENT’S      ANNUAL REPORT ON INTERNALCONTROLS OVER FINANCIAL REPORTING. | 47 |
|           REMEDIATION      STEPS TO ADDRESS MATERIALWEAKNESS.                                 | 49 |
|      ITEM XVI.      AUDIT COMMITTEE FINANCIAL EXPERT.                                                                  | 49 |
|           AUDIT      COMMITTEE FINANCIAL EXPERT.                                              | 49 |
|           CODE OF      ETHICS.                                                                | 50 |
|           PRINCIPAL      ACCOUNTANT FEES AND SERVICES.                                        | 50 |
|           EXEMPTIONS      FROM THE LISTING STANDARDS FORAUDIT COMMITTEES.                     | 51 |
|           PURCHASES OF      EQUITY SECURITIES BY THEISSUER AND AFFILIATED PURCHASERS.         | 51 |
| PART      III.                                                                                                                                  | 51 |
|      ITEM XVII.      FINANCIAL STATEMENTS.                                                                             | 51 |
|      ITEM XVIII.      FINANCIAL STATEMENTS.                                                                            | 52 |
|      ITEM XIX.      EXHIBITS.                                                                                          | 52 |
|           FINANCIAL      STATEMENTS.                                                          | 52 |
| SIGNATURES.                                                                                                                                     | 54 |

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**GENERAL**

In this Annual Report on Form 20-F, allreferences to “Forum”, or the “Company” refer to Forum National Investments,Ltd. and its subsidiaries and affiliated companies. References to this “Form20-F” and this “Annual Report” mean references to this Annual Report on Form20-F for the period ended September 30, 2012. 

We use the Canadian dollar as ourreporting currency. All references in this Annual Report to “dollars” or “$”are expressed in Canadian dollars, unless otherwise indicated. See also “Item3. Key Information” for more detailed currency and conversion information. Ourconsolidated financial statements, which form part of the annual report arepresented in Canadian dollars,the Company adopted International FinancialReporting Standards ("IFRS") effective |October 1, 2011, with atransition date of October 1, 2010. These consolidated financial statements("Statements") are expressed in Canadian dollars, the Company’sfunctional and presentation currency, and are the Company's first annualfinancial statements prepared in compliance with IFRS and IFRS 1, First-timeAdoption of International Financial Reporting Standards ("IFRS 1"),as issued by the International Accounting Standards Board ("IASB"), 

**NOTEREGARDING FORWARD-LOOKING STATEMENTS**

This Annual Report containsforward-looking statements (within the meaning of the United States PrivateSecurities Litigation Reform Act of 1995) concerning our business strategies,market conditions, outlook and other matters. These statements relate toanalyses and other information that are based on forecasts of future results,estimates of amounts not yet determinable and assumptions of managementincluding, but not limited to, certain statements and projections concerningour plans, intentions, strategies, expectations, predictions, financialprojections, assumptions and estimates related to accounting policies,concerning the our future activities and results of operations and other futureevents or conditions. Any statements that express or involve discussions withrespect to predictions, expectations, beliefs, plans, projections, objectives,assumptions or future events or performance (often, but not always, using wordsor phrases such as “expects” or “does not expect”, “is expected”, “anticipates”or “does not anticipate”, “plans”, “estimates” or “intends”, or stating thatcertain actions, events or results “may”, “could”, “would”, “might” or “will”be taken, occur or be achieved) are not statements of historical fact and maybe “forward-looking statements.” Forward-looking statements contained in thisreport are based on current facts and analyses and include, but are not limitedto, the following:

- the effect of certain transactions,     including marketing agreements on our revenues and results of operations     in future periods; 
- our discussions with potential new     marketing agents or Life Settlement based organizations and the status of     these discussions; 
- our ability to secure additional     financing and grow operating cash flow; 
- our ability to compete successfully     in the Life Settlement marketplace and source adequate amounts and     appropriate pricing of Life Settlement policies. 
- application of critical accounting     policies and the effect of accounting pronouncements on our results of     operations; 
- other statements related to our     business and results of operations. 

Forward looking statements are madebased on management’s reasonable beliefs, estimates and opinions on the datethe statements are made. However, these forward-looking statements involveknown and unknown risks, uncertainties and other factors that may cause ouractual results, performance or achievements or industry results to bematerially different from any future results, performance or achievementsexpressed or implied by such forward-looking statements. Such risk factorsinclude, but are not limited to, general economic conditions, our ability togenerate sufficient cash flows to support capital expansion plans; competition;pricing and availability of services; insurance laws and regulations and changesthereto that may affect the way our services are marketed, provided and sold;and political and economic uncertainties including exchange controls, currencyfluctuations, taxation and other laws or governmental economic, fiscal,monetary or political policies of Canada and the United States affecting investmentand taxation and other factors beyond our reasonable control, which, in turn,could affect our current or future operations. See “Key Information – RiskFactors”. 

1

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Should one or more of these risks and uncertainties materialize, or  should underlying assumptions prove incorrect, actual results may vary  materially from those described in forward-looking statements. The reader is  cautioned not to place undue reliance on forward-looking statements. We  undertake no obligation to publicly revise these forward-looking statements to  reflect events or circumstances that arise after the date of this filing.  Readers should carefully review the cautionary statements and risk factors contained  in this and other documents that we file from time to time with the Securities  and Exchange Commission.

**PARTI**

**ITEM I. IDENTITYOF DIRECTORS, SENIOR MANAGEMENT AND ADVISORS**

This Form 20-F is been filed as anannual report under the Exchange Act and, as such; there is no requirement toprovide information under this item. 

**ITEM II. OFFERSTATISTICS AND EXPECTED TIMETABLE**

This Form 20-F is been filed as anannual report under the Exchange Act and, as such; there is no requirement toprovide information under this item. 

**ITEM III. KEYINFORMATION**

***A) SELECTED FINANCIAL DATA***

Set forth below is certain selectedfinancial data for the Company for the year-end fiscal periods 2008 to 2012.The following information must be read in conjunction with the more detailedfinancial information contained in the accompanying audited financialstatement. Unless otherwise stated, all references to dollars herein are toCanadian dollars. As at September 30, 2012, one United States Dollar was equalto $ 0.9832 Canadian dollars and that value is used in the calculations herein,unless otherwise indicated. 

TABLE OF SELECTED CONSOLIDATED FINANCIALDATA

(Stated in Canadian Dollars)

|                                     |   | **Sep    30,      2012*** |   |   | **Sep    30,      2011*** |   |   | **Sep    30,       2010*** |   |   | **Sep    30,       2009**** |   |   | **Sep    30,      2008**** |   |
|------------------------------------------|--------|---------------------------|--------|--------|---------------------------|--------|--------|---------------------------------|--------|--------|----------------------------------|--------|--------|----------------------------|--------|
| **Current Assets**                       | $      | 155,240                   |   | $      | 191,131                   |   | $      | 509,224                         |   | $      | 4,378,578                        |   | $      | 6,050,471                  |   |
| **Capital Assets**                       |   | 6,301,847                 |   |   | 7,767,783                 |   |   | 9,469,026                       |   |   | 9,562,321                        |   |   | 17,850,031                 |   |
| **Total Assets**                         |   | 8,274,393                 |   |   | 11,092,000                |   |   | 12,981,080                      |   |   | 18,475,423                       |   |   | 29,481,590                 |   |
| **Current Liabilities, (1)**             |   | 1,535,922                 |   |   | 4,295,453                 |   |   | 6,216,889                       |   |   | 5,272,867                        |   |   | 12,422,360                 |   |
| **Deferred Revenue (1)**                 |   | -                         |   |   | 182,472                   |   |   | 751,868                         |   |   | 1,482,092                        |   |   | 2,404,163                  |   |
| **Convertible Debentures**               |   | 830,789                   |   |   | 369,165                   |   |   | 40,486                          |   |   | 40,486                           |   |   | 40,486                     |   |
| **Long Term Debt**                       |   | 4,379,717                 |   |   | 4,748,054                 |   |   | 4,846,198                       |   |   | 5,222,774                        |   |   | 4,211,715                  |   |
| **Share Capital**                        |   | 25,924,757                |   |   | 25,782,966                |   |   | 25,810,369                      |   |   | 25,810,369                       |   |   | 24,255,952                 |   |
| **Reserves**                             |   | –                   |   |   | –                   |   |   | –                         |   |   | 2,757,581                        |   |   | 2,913,377                  |   |
| **Deficit**                              |   | (24,411,781               | )      |   | (24,245,624               | )      |   | (24,644,244                     | )      |   | (22,070,260                      | )      |   | (16,725,977                | )      |
| **Net Revenue / (Loss) from Operations** | $      | (2,901,956                | )      | $      | (2,975,619                | )      | $      | 3,941,297                       |   | $      | 3,516,417                        |   | $      | 3,717,154                  |   |
| **Net (Loss) / Income from Operations**  |   | (166,157                  | )      |   | 398,620                   |   |   | (3,464,951                      | )      |   | (5,344,283                       | )      |   | (871,640                   | )      |

2

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|                                                               |   | **Sep    30,      2012***                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |   | 29,990,231                |   |   | 28,948,776               |   |   | 28,553,321               |   |   | 28,425,526               |   |
| **diluted Earnings (Loss) per share (2)**                          |   | 90,403,310      85,955,726  28,948,776  28,553,321  28,425,526 
**Notes:**

*   - Under IFRS  ** - Under Canadian GAAP 

(1) Deferred Revenue – Current portionincluded in Current Liabilities

(2) In a loss year, common sharesequivalents are excluded from the calculation of diluted earnings (loss) per shareas the effect would be anti dilutive.

On September 30, 2012, the exchange rate for  Canadian dollars was $1.00 (US) for $0.9832 (CAD), as posted by the Bank of  Canada.

The high and low buying rate figures areselected from monthly figures for each month of the previous six-month periodending December 31, 2012. Daily average figures are not available from anymajor Canadian chartered bank. 
  **December**  **November**  **October**  **September**  **August**  **July** **High** 0.9965  1.0038  1.0008  0.9929  1.0072  1.0226 **Low** 0.9837  0.9780  0.9780  0.9683  0.9857  1.0018 
Historical exchange rates for $1.00 (US)expressed in Canadian dollars over the past five years are as follows: 
  **2012**  **2011**  **2010**  **2009**  **2008** **Period  End** 0.9832  0.9833  0.9946  1.0722  1.0599 **Average** 1.0074  0.9891  1.0299  1.1453  1.0660 **High** 1.0604  1.0604  1.0778  1.3066  1.2969 **Low** 0.9710  0.9449  0.9946  1.0251  0.9719 
The above information was obtained fromthe Bank of Canada and is believed by the Company to closely approximate therates certified for customs purposes by the Federal Reserve Bank in New York. 

3
 
**B)CAPITALIZATION AND INDEBTEDNESS**

This Form 20-F is been filed as anannual report under the Exchange Act and, as such; there is no requirement toprovide information under this item. 

**C) REASONS FORTHE OFFER AND USE OF PROCEEDS**

This Form 20-F is been filed as anannual report under the Exchange Act and, as such; there is no requirement toprovide information under this item. 

**D) RISK FACTORS**

Investment in the Company involves ahigh degree of risk. Prospective investors, prior to making an investment inthe Company, should carefully consider, among others, the following riskfactors:

The Company’s business is heavilyregulated and changes in regulations, changes in interpretation of existingregulations or failure to obtain required regulatory approvals or licensescould adversely affect the Company’s ability to operate or compete effectively.

In the 1990’s with the growth of theLife Settlement industry various states introduced legislation. The statelegislative actions were designed to introduce consumer protection typeregulations for policy holders and purchasers while the federal government withthe Securities and Exchange Commission seeks to regulate the market for theprotection of a purchaser. The consumer protection-type regulations aroselargely from the draft of model laws and regulations promulgated by theNational Association of Insurance Commissioners (“NAIC”) and the NationalConference of Insurance Legislators (“NCOIL”). While seven states and theDistrict of Columbia have no regulation and four states regulate only viaticalsettlements, 39 states have now adopted some version of these model laws oranother form of regulation governing life settlement companies in someway.  These laws generally require the licensing of providers and brokers,require the filing and approval of settlement agreements and disclosurestatements, describe the content of disclosures that must be made to insuredsand sellers, describe various periodic reporting requirements for settlement companiesand prohibit certain business practices deemed to be abusive.  Some ofthese laws fix minimum payment levels that a purchaser must pay a sellinginsured based on the insured’s life expectancy.  The minimum paymentrequirements generally apply when the insured is terminally ill or has a shortlife expectancy (typically 36 to 42 months or less). . 

There has been a growing trend to treatlife settlements as securities under Federal or state securities laws. UnderFederal securities laws, the Federal Circuit Court of Appeals for the Districtof Columbia ruled in 1996 that Life Partner Holdings settlement transactionswere not investment contracts under the Federal securities laws. Other Federalcourts, considering other facts and parties, have ruled that life settlementtransactions may be considered investment contracts, and the SEC issued a staffreport in July 2010 indicating its desire to regulate life settlements assecurities. To date, no legislative or administrative changes to existingFederal securities laws have been proposed to treat life settlements assecurities, but such proposals are possible.

4
 
Most states treat life settlements as securities understatutes, regulations or case law. To comply with these state securities laws,we typically seek exceptions or registration exemptions that enable oursettlement transactions in those states despite their treatment as securities

The insurance industry is highlyregulated. The Company is not required to be licensed as an insurance companyor insurance broker as the Company does not issue policies. Regulations thatcover policy terms, premium payment, transferability, and receipt of policybenefits could adversely affect the secondary market for life settlements inwhich the company operates.

From time to time, the Company may become  subject to claims and litigation generally associated with any business  venture. In addition, the operations of the Company are subject to risks of  accident and injury, possible violations of the securities act or other  regulations and some of which cannot be covered by insurance or other risk  reduction strategies. 

There can be no assurance that unforeseen  developments or introduction of legislation, laws, and other factors in Consumer,  Securities or Insurance regulations at Federal or State level will not alter  the Company’s ability to achieve its growth targets for operating in the Life  Settlement market. 

5
 
The Company may require additionalcapital to grow its Life Settlement division; if we are unable to obtainfinancingnecessary to support our operations, we may be unable to grow this segment ofthe Company.

The Company earns income from its charter yacht  business and its investments in life settlement contracts. As at September 30, 2012,  the Company has an accumulated deficit of $24,411,781 and a working capital deficit  of $1,380,682. The Company anticipates incurring substantial expenditures to  further develop its life settlement investments and yacht charter lines of  business. 

There can be no assurances the Company will be able to generate  sufficient investment from borrowing, the sale of equity, or a combination  thereof to rapidly grow its life Settlement  investments and other business developments. If additional  financing is required, there is no certainty it will be available when and to  the extent required or that if available, it will be on acceptable terms. If  adequate funds are not available on acceptable terms, the Company may not be  able to maintain and rapidly grow its business expansion. This could have a material  adverse effect on the Company's planned growth.

Because of daily price and volumelimitations associated with being an OTCBB quoted company, you maynot be ableto sell your shares of our common stock at a particular price on any particulartrading day, orat all.

The Company's common stock is vulnerableto pricing and purchasing actions in the “OTCBB” market that are beyond itscontrol and therefore persons holding or acquiring shares may be unable toresell their shares at a profit as a result of this volatility.

The Company does not expect to paydividends in the future. Any return on investment may be limited tothe value ofthe Company’s stock.

The Company does not anticipate payingcash dividends on its stock in the foreseeable future. The payment of dividendson the Company’s stock will depend on its earnings, financial condition andother business and economic factors affecting the Company at such time as theboard of directors may consider relevant. If the Company does not paydividends, its stock may be less valuable because a return on your investmentwill only occur if the Company’s stock price appreciates.

The market price for our common shareshas been and is expected to continue to be volatile; and as aresult thevalue of your investment in the Company may decrease.

The trading price of the Company'ssecurities has been subject to wide fluctuations in response to variations inits operating results, its announcements of business developments, or newservices by the Company or its competitors, and other events and factors. Thesecurities markets themselves have from time to time experienced significantprice and volume fluctuations that may be unrelated to the operatingperformance of any particular companies. Announcements of delays in theCompany's business plans or online commerce operations, technologicalinnovations or new services by the Company, or its competitor’s developments, couldhave a significant and adverse impact on such market prices. Also, economic andother external factors, as well as period-to-period fluctuations in itsfinancial results, may have a significant impact on the market price of theCompany's securities.

6
 
There can be no assurance that the continual  fluctuations in price will not occur. In particular, subsequent to the  financial period ended September 30, 2012, the price per share of the Company’s  common shares fluctuated (US dollar figures) from a low of $0.30 to a high of $1.72  and a current level of $0.302.

We may issue additional shares in theCompany thereby further diluting the total shares issued andoutstanding.As well, a substantial number of our shares of common stock will be eligiblefor future sale,and the sale of these shares may cause our stock priceto decline, even if our business is doing well.

Situations may arise which could requirethe issuance of additional shares of the Company. 

Future equity financings, propertytransactions, issuance of stock options among other things may require thesubsequent issuance and further dilution of the Company’s securities. 

Our significant shareholders andmanagement personnel have potential conflicts of interest with us, whichmay resultin their taking corporate actions which you may not believe to be in your bestinterests or in thebest interests of the Company.

The Company’s officers and board of directors  control more than 50% of the Company’s issued and outstanding stock. The  concentration of such a large percentage of the Company’s stock in the hands of  relatively few shareholders may cause a  disproportionate effect on minority shareholders in all matters presented to  the Company’s shareholders. The Company’s officers and board of directors as  majority shareholders have the power to take corporate actions which other  shareholders may not believe are in their best interests or in the best  interests of the Company. There can be no assurance that the Company’s officers  and Board of Directors will not cause the Company to take such corporate  actions. 

We rely on our founders, Messrs. DanClozza and Martin Tutschek, the loss of either could have amaterialadverse effect on our business.

Our success will depend to a significantextent on the efforts and abilities of our Chief Executive Officer, Mr. DanClozza and our Chief Financial Officer, Mr. Martin Tutschek. Messrs. Clozza andTutschek are actively engaged in our management and together determine ourstrategic direction, especially with regard to investment and businessdevelopment activity. An audit committee has been established with threeadditional directors elected to the board, and we continue the process ofestablishing a management structure designed to reduce our dependence onMessrs. Clozza and Tutschek, the sudden departure or reduced attention ofeither Messrs. Clozza or Tutschek to us could have a material adverse effect onour operations, financial condition and operating results. The Company does notmaintain “key man” insurance in respect of any of its management. 

For our business to be successful wewill need to attract and retain qualified personnel, licensees oroperators,brokers or life settlement providers. Failure to attract and retain such partiescould have amaterial adverse effect on our business.

7
 
The Company's future success depends, insignificant part, upon the continuing service and performance of its seniormanagement and other key personnel, with whom it does not have employmentagreements at this time. If it loses the services of any of these individuals,its ability to effectively deliver services to its customers and manage itsbusiness effectively, could be impaired. Furthermore, companies seeking todevelop similar business strategies may hire away some of our key employees.

The Company’s historical core growth was  founded and depended, in significant part, upon the sales and marketing of its  Travel Club products and services. In an effort to move forward with the  development and pursuit of its Life Settlement investment business, the Travel  Club and its operations were sold December 1, 2011, for $500,000 cash proceeds,  which resulted in a net gain of $1,041,039. We continue to develop our network  of Life Settlement provider companies and other industry affiliates. Our  ability to initiate, build and grow these relationships is dependent on many  factors including the purchase volume and amount of commissions received from  transactions with the Company. The relationship with these individuals is  fundamental to operating in this market. We have no contractual arrangements  with financial planners, insurance brokers or Life Settlement providers. The  Company believes that its future success will depend in large part upon its  ability to attract and retain qualified personnel, Licensees or operators, and  brokers or Life Settlement providers for its operations. The failure to  continue to attract or retain such persons or entities could materially  adversely affect the Company's business, financial condition and results of  operations. 

The markets in which the Companycompetes are  competitive. Ifthe Company cannot successfullycompete, its growth rate maystagnate or revenues may decline.

The Life Settlement market is arelatively new market within the financial services sector. Its continuedgrowth and precise direction is unclear. Though the Company has been successfulin Life Settlement industry to date the Company’s successful growth in the LifeSettlement market may be slowed for various reasons this includes: 
- The ability of the Company to     compete with other Life Settlement companies; 
- The ability of the Company to     locate sufficient policy flow; 
- The ability of the Company to     successfully negotiate and close Life Settlement transactions; 
- The Company’s ability to raise     sufficient ongoing funding to rapidly grow the business; 
- Introduction of financially     burdensome governmental regulation;

Estimates of life expectancy in the LifeSettlement market are uncertain at best and any materialunderestimationwill materially affect the cost, lower the anticipated returns, and effect theliquidity of thesecondary marketplace.

In the Life Settlement market, the priceof a successful bid for a settlement insurance policy is based upon severalvariables. The most relevant being the face value of the policy, the continuingpremium costs, and the anticipated life expectancy of the insured. An insured’slife expectancy is estimated from a medical life expectancy report, medicalhistory, genetic history and actuarial data. Bids for policies are priced withthis information and seek to obtain competitive yields available for otherfinancial products with similar risk. 

8
 
It is impossible to predict with accuracy an insured’s exact life  expectancy. In September of 2008 one of the largest providers of life expectancy  reports announced its lengthening of life expectancy tables by nearly 25% with  others underwriters following suit with 10% increases. An underestimation will  result in lower returns than projected. An underestimation also increases the  amount of capital necessary to be reserved for premium payments. Similarly an  overestimation will result in higher returns and lower premium reserves.

Taking into account all availableinformation, the Company cannot assure that it will not err by underestimatingor overestimating the average life expectancy of an individual and the amountsrequired for future premiums. Any associated losses could have a materialadverse effect on our business, financial condition, and operating results. 

In summary, therealization of any of the risks described in these "Risk Factors"could have a significant and adverse impact on such market prices. 

**ITEM IV.INFORMATION ON THE COMPANY**

This description contains certainforward-looking statements that involve risks and uncertainties. Our actualresults could differ materially from the results discussed in theforward-looking statements as a result of certain risks set forth herein andelsewhere in this Form 20-F.

**A) HISTORY ANDDEVELOPMENT OF THE COMPANY**

The Company was incorporated in British  Columbia, Canada on September 22, 1995, under the name of Snowbird Vacations  International Inc., and was continued to the Province of Ontario on October 2,  1997. The name of the Company was changed to Intravelnet.com Inc. on February  26, 1999. Further to shareholder approval on April 17, 2002, the Company’s name  was changed to Forum National Investments Ltd., with a consolidation of the  share capital on a ten old for a one new basis, effective July 5, 2002. On  April 16 of 2007 the share capital of the Company was forward split on a 3 new  for 1 old basis. 

The Company’s office is Suite 6000, 1 FirstCanadian Place, Toronto, ON, Canada M5X 1E2, the telephone number is (778) 588-7780and fax number is (866) 988-8745. The Company’s agent in British Columbia isKMS Corporate Services Inc, 1100 One Bentall Center, 505 Burrard Street, Box11, Vancouver, B.C., V7X 1M5. The Company has the following web addresses: www.foruminvestments.com,www.SpiritOfTwoThousandTen.com, www.spirityachtcharters.com, and www.thealss.com,

Forum National Investments Ltd. maintains a  fiscal year ending September 30. The Company's financial statements are stated  in Canadian dollars and are prepared in accordance with International Financial  Reporting Standards (IFRS), The Company’s historical core growth was founded  and depended, in significant part, upon the sales and marketing of its Travel  Club products and services. In an effort to move forward with the development  and pursuit of its Life Settlement investments, the Travel Club and its  operations were sold on December 1, 2011, for $500,000 cash proceeds, which  resulted in a net gain of $1,041,039.

9
 
The Company owns the 120 foot motor vessel MV  Spirit of Two Thousand and Ten launched in 2009. The Company had established an  initial construction credit facility with Caterpillar Financial Services for up  to $3 million USD which had provided funding for the project. The Company  subsequently had the credit facility increased to $4.3 million USD in spring of  2007. The construction loan has now been converted to a 5 year term loan  facility of $5 million USD with an interest rate of 7%. The Company incurred  additional capital expenditures of $2,025 in the fiscal year ending September  30, 2011 and $Nil in fiscal year ending September 30, 2012.

The Company formed a wholly owned subsidiary in  August 2008 called Spirit Yacht Charters Ltd. Limited and chartering operations  began in summer of 2009 facilitated through the Spirit Yacht Charters  subsidiary. 

In 2005, Forum began to investigate thebusiness opportunities in the secondary Life Insurance market also known as *“LifeSettlements”*. The Company began researching the strategy of purchasing lifeinsurance policies from consumers actively interested in selling theirpolicies. Forum has invested in the purchasing of Life Insurance policiesissued in the Unites States sold by the policy holders with life expectanciesof 6 to 15 years. The Company then becomes the irrevocable beneficiary of thesepolicies.

Since the Company began to research the Life  Settlement industry it has completed a substantial amount of due-diligence and  invested capital to create large channels of Life Settlement “policy flow”. The  Company currently sources Life Settlement policies through “Business to  Business” (B2B) Channels and anticipates launching a “Business to Consumer”  (B2C) model upon securing sufficient capital commitments. 

The Company entered into a binding agreement  with Mr. David Owen in 2012 for the development and the exclusive use of a  proprietary software system which is now tracking $11 Billion  in total death benefits representing close to 1,800 lives, and  provides financial analysis of Life Settlement investments. The terms call for  a one time issuance of 1,000,610 common shares of the Company at an average  price of $0.3482 USD per share representing a total investment of $207,000 USD.  The Company is intent on completing this transaction in the spring of 2013 to  use this software to further strengthen its operational foundation for growth  in this asset class.

The Company uses an industry standard Milliman  Report (consultants for the health care insurance industry) along with recent  purchases and sales of similar life insurance policies, financial standing of  the insurer, changes in general economic conditions, standard, actuarially  developed mortality tables and industry life expectancy reports to determine an  acceptable purchase price. In fiscal 2008, the Company entered the Life  Settlement industry with the initial purchase of $30,930 thousand USD face  value of Life Insurance policies. During the third quarter of 2008 a $5 Million  USD policy matured resulting in a portfolio face value of $25,930 thousand USD  at a cost of $1,548,070 ($1,506,473 USD). During fiscal 2010, the company let a  policy lapse that became uneconomical to maintain, resulting in a write-down of  the Investment in Life Settlement contracts of $1,095,864. During fiscal 2012,  the Company disposed of 2 life settlement contracts, for cash proceeds of $356,674,  resulting in loss of $815,063. The Company continues to maintain a portfolio of  with a face value of $9,000,000 USD as at September 30, 2012.

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In 2011, the Company raised capital backed by a  secured interest in two of the Life Settlement policies beneficial interest  owned by the Company. The initial transaction to accredit investors of a  secured interest was done though a convertible debenture allowing payment to  the debenture holder in cash or stock and continued in 2012. In addition to a  portion of the beneficial interest the debenture holder is responsible for a  proportionate share of the insurance premiums. Capital raised under this  program totaled $437,000 in fiscal 2012, and $387,642 in fiscal 2011. 

To expand beyond is present financialcapabilities in the Life Settlement market, additional financing will besought. There can be no assurances the Company will be able to generatesufficient investment from borrowing, the sale of equity, or a combinationthereof to rapidly grow its life settlement investment. If additional financingis required, there is no certainty it will be available when and to the extentrequired or that if available, it will be on acceptable terms. If adequatefunds are not available on acceptable terms, the Company may not be able togrow and expand its business at an accelerated rate. This could have a materialadverse effect on the Company's planned growth. This and other risks related tooperating in the Life Settlement industry could have a material adverse effecton the Company's operations and planned growth. (See Item 3 Risk factors, TheCompany May Require Additional Capital). 

**B) BUSINESSOVERVIEW**

The Company operates in the hospitality and  tourism business segment. Under this segment, the company operates a charter  cruise vessel. 
- The Company owns a passenger     carrying yacht the 120’ MV Spirit of 2010, an 18 foot tender, two jet     skis, and ocean going kayaks. The equipment is for charter cruises to the     Pacific Northwest, and international destinations. 

Excess funds on-hand, either from equity  financing, borrowings, sales of assets or generated from operations, may from  time-to-time be reinvested in marketable securities and/or life settlement  contracts. At present the Company has paid $1,788,567 ($1,742,817 USD) to  invest in life settlement contracts, which was funded by the Private Placements  completed in July of 2007. During the third quarter of 2008 a $5 Million USD  policy matured resulting in a portfolio face value of $25,930 thousand USD at a  cost of $1,548,070 ($1,506,473 USD). During fiscal 2010, the company let a  policy lapse that became uneconomical to maintain, resulting in a write-down of  the Investment in Life Settlement contracts of $1,095,864. During fiscal 2012,  the Company disposed of 2 life settlement contracts, for cash proceeds of $356,674,  resulting in loss of $815,063. The Company continues to maintain a portfolio of  with a face value of $9,000,000 USD as at September 30, 2012.

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Realrisks exist in investing in life settlement contracts. These risks may have amaterial adverse effect on the Company's investment in the Life Settlementmarketplace. (See Item 3 Risk factors, The Markets in Which the CompanyCompetes is Highly Competitive. If the Company Cannot Successfully Compete, itsGrowth Rate May Stagnate or Revenues May Decline). 

Travel Club

The Company’s historical core growth was  founded and depended, in significant part, upon the sales and marketing of its  Travel Club products and services. In an effort to move forward with the  development and pursuit of its Life Settlement investments, the Travel Club and  its operations were sold on December 1, 2011, for $500,000 cash proceeds, which  resulted in a net gain of $1,041,039.

Charter Cruises

The Company owns and operates a 120 foot  passenger carrying motor vessel MV Spirit of Two-Thousand-and-Ten. The vessel  is for charter cruises to and around the Pacific Northwest and International  destinations, in addition to day and evening dinner cruises. Approximately 40%  of the custom yacht cruise market are full yacht charters by a single entity  for a corporate retreat, corporate awards program and family retreats etc. The  Company is marketing and promoting to many tourism based organizations the  cruise experience in Seat of Cortez for Winter season and the Pacific Northwest  for Summer Season and has a web site www.spirityachtcharters.com to  present the vessel and provide an overview of the yacht offering. 

The Company had established an initial  construction credit facility with Caterpillar Financial Services for up to $3  million USD which had provided funding for the project. The Company  subsequently had the credit facility increased to $4.3 million USD in spring of  2007. The construction loan has now been converted to a 5 year term loan  facility of $5 million USD with an interest rate of 7%. 

The Company incurred additional capitalexpenditures of $2,025 in the fiscal year ending September 30, 2011 and $Nil infiscal year ending September 30, 2012.

Life Settlements

In 2005, Forum began to investigate thebusiness opportunities in the secondary Life Insurance market also known as *“LifeSettlements”*. The Company began researching the strategy of purchasing lifeinsurance policies from consumers actively interested in selling theirpolicies. Forum has invested by purchasing a beneficial interest in LifeInsurance policies issued in the Unites States sold by the policy holders withlife expectancies of 6 to 15 years. The Company has becomes the irrevocablebeneficiary of these policies. 

Although relatively new, the LifeSettlement market is the fastest growing segment of the financial servicesindustry. The life insurance industry is a “double digit” trillion dollarindustry and the Life Settlement market is projected to grow significantlywithin the next few years. The senior and the baby boomer markets are thefastest growing segments of the population, resulting in billions of dollars inpolicies rolling into the Life Settlement policy industry annually.

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Expected growth of the Life Settlementmarket will parallel the aging population boom. The significant, additionalmoney that many policy holders receive from life settlement companies in thesecondary market represents “found money”; turning otherwise illiquid assetsinto cash. In general, this windfall significantly improves the lifestyle ofthe policy holder when most seniors need it, i.e. -- allowing them to affordlong-term health care or maintain their current standard of living for manymore additional years. Legitimate Life Settlement companies have been describedas providing a “socially responsible” service. 

The Company began to research the LifeSettlement and has completed a substantial amount of due-diligence and investedcapital to create large channels of Life Settlement “policy flow”. The Companybelieves successful entrance and capture of market share in this emergingindustry will dominate the future Company direction and the allocation ofresources. The Company is currently sourcing Life Settlement policies through“Business to Business” (B2B) Channels and anticipates launching a “Business toConsumer” (B2C) Channel subject to additional financing.  

The Company uses an industry standard Milliman  Report (consultants for the health care insurance industry) along with recent  purchases and sales of similar life insurance policies, financial standing of  the insurer, changes in general economic conditions, standard, actuarially  developed mortality tables and industry life expectancy reports to determine an  acceptable purchase price. The Company entered into a binding agreement  with Mr. David Owen in 2012 for the development and the exclusive use of a  proprietary software system which is now tracking $11 Billion  in total death benefits representing close to 1,800 lives, and  provides financial analysis of Life Settlement investments. The terms call for  a one time issuance of 1,000,610 common shares of the Company at an average  price of $0.3482 USD per share representing a total investment of $207,000 USD.  The Company is intent on completing this transaction in the spring of 2013 to  use this software to further strengthen its operational foundation for growth  in this asset class.

In fiscal 2008, the Company entered the Life  Settlement industry with the initial purchase of $30,930 thousand USD face  value of Life Insurance policies. The Company paid $1,788,567 ($1,742,817 USD)  which was funded by the recent Private Placements completed by the Company in  July of 2007. During the third quarter of 2008 a $5 Million USD policy matured  resulting in a portfolio face value of $25,930 thousand USD at a cost of  $1,548,070 ($1,506,473 USD) at the end of the financial year 2009. During  fiscal 2010, the company let a policy lapse that became uneconomical to  maintain, resulting in a write-down of the Investment in Life Settlement  contracts of $1,095,864. During fiscal 2012, the Company disposed of 2 life  settlement contracts, for cash proceeds of $356,674, resulting in loss of  $815,063. The Company continues to maintain a portfolio of with a face value of  $9,000,000 USD as at September 30, 2012.

Life Settlement Industry Overview

Following the theme of older adults andthe growth of the group as a percentage of the population, the Company isentering the Life Settlement market. 

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In reports issued in 2011 and 2012, theinsurance research group, Conning & Co. (the “Conning reports”), estimatedthat the life settlement industry completed $11.8 billion in face value oftransactions in 2008, but dropped to $7.6 billion in 2009, $3.8 billion in2010 and $3.8 billion in 2011. Conning’s estimate that the total amount of facevalue of transactions completed by the life settlement industry in calendar2011 shrunk to about $4 billion. The 2012 Conning report suggests thedecrease in the life settlement market results from a lack of capital due tothe lingering distress in the credit and investment markets following the 2008and 2009 financial crisis, increases in life expectancies, and investor concernregarding liquidity. Conning forecasts that the life settlement market overall wouldremain flat or decline during calendar 2012 and will remain relatively flatbeyond 2012. The Company cannot predict with any certainty what the lifesettlement market will be in 2013 and beyond. Continuing instability within theeconomy could undermine investor confidence or reduce available investmentcapital and soften demand for all investments including alternative investmentssuch as life settlements. Demand may also be adversely affected if interest rateson government issued debt and certificates of deposit increase substantially.However, the 2012 Conning report notes, and we agree that life settlementsremain an attractive alternative investment because the asset class has a lowcorrelation to fixed-income and equity securities and offers investors thepotential to generate competitive returns. We believe that life settlementsshould be appealing as an asset class, especially given the low interest rateenvironment for fixed income investments and equity market volatility and themarketplace will continue to grow in size as these transactions become more mainstream.

The growth is expected to continue inthe next few decades with the increase in the number of older Americans.American seniors consider selling their policies in the secondary LifeSettlement market for a variety of reasons including: 

Living Longer... Seniors must have moreliquid capital during retirement to support themselves. Additionally, parentsof seniors are also living longer which some will have to financially support. 

Income... Many companies have encounteredfinancial trouble and therefore pensions have been reduced or wiped out. In2003, 1,197 companies eliminated their pensions reported the AmericanFederation of Labor jeopardizing the retirement of thousands who presumed thesefunds were guaranteed. 

Debt Crisis... Many seniors do notadequately save or plan financially for retirement. USA Today, Jan/07 “seniorsare becoming the face of the indebted and the fastest population groupseeking bankruptcy, many are having extreme difficulty paying mortgage,food and medical costs... we are just seeing the tip of the iceberg”. 

Social Security in Trouble... A loominglarge risk for seniors is government social security -- a critical source ofincome – which could go bankrupt and not be able to support the growingseniors market. At a minimum, social security benefit payments are estimated tobe reduced.

Skyrocketing Medical Costs... As reportedin Business Week “Seniors Pushing Medicaid to Breaking Point” (Feb/05) “as 70million baby boomers age, their demand for care threatens to crush Medicaid”.In 2004alone, medical insurance payments, co-pays and deductiblesincreased 40%. Medical costs are estimated to continue to rise and fixedincome seniors will have to find some way to pay for this large, unbudgeted butessential cost of retirement. 

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The Company recognizes that it needs tobe innovative and pioneer new avenues for business development. Newopportunities have encouraged the Company to expand and position itself forentry into the Life Settlement market. 

Government Regulations

In the 1990’s with the growth of theLife Settlement industry various states introduced legislation. The statelegislative actions were designed to introduce consumer protection typeregulations for policy holders and purchasers while the federal government withthe Securities and Exchange Commission seeks to regulate the market for theprotection of a purchaser. The consumer protection-type regulations aroselargely from the draft of model laws and regulations promulgated by theNational Association of Insurance Commissioners (“NAIC”) and the NationalConference of Insurance Legislators (“NCOIL”). While seven states and theDistrict of Columbia have no regulation and four states regulate only viaticalsettlements, 39 states have now adopted some version of these model laws oranother form of regulation governing life settlement companies in someway.  These laws generally require the licensing of providers and brokers,require the filing and approval of settlement agreements and disclosurestatements, describe the content of disclosures that must be made to insuredsand sellers, describe various periodic reporting requirements for settlementcompanies and prohibit certain business practices deemed to be abusive. Some of these laws fix minimum payment levels that a purchaser must pay aselling insured based on the insured’s life expectancy.  The minimumpayment requirements generally apply when the insured is terminally ill or hasa short life expectancy (typically 36 to 42 months or less).

There has been a growing trend to treat life settlements assecurities under Federal or state securities laws. Under Federal securitieslaws, the Federal Circuit Court of Appeals for the District of Columbia ruledin 1996 that Life Partner Holdings settlement transactions were not investmentcontracts under the Federal securities laws. Other Federal courts, consideringother facts and parties, have ruled that life settlement transactions may beconsidered investment contracts, and the SEC issued a staff report in July 2010indicating its desire to regulate life settlements as securities. To date, nolegislative or administrative changes to existing Federal securities laws havebeen proposed to treat life settlements as securities, but such proposals arepossible.

Most states treat life settlements as securities understatutes, regulations or case law. To comply with these state securities laws,we typically seek exceptions or registration exemptions that enable oursettlement transactions in those states despite their treatment as securities.

The insurance industry is highlyregulated. The Company is not required to be licensed as an insurance companyor insurance broker as the Company does not issue policies. Regulations thatcover policy terms, premium payment, transferability, and receipt of policybenefits could adversely affect the secondary market for life settlements inwhich the company operates.

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There can be no assurance thatunforeseen developments or introduction of legislation, laws, and other factorsin Consumer, Securities or Insurance regulations at Federal or State level willnot alter the Company’s ability to achieve it growth targets for operating inthe Life Settlement market. 

**C)ORGANIZATIONAL STRUCTURE**

As of December 31, 2012, the followingis a list of all the Company’s subsidiaries, all of which are wholly owned andover which the Company holds 100% voting control:
  IncorporatingDate of AcquisitionSubsidiariesOwnershipJurisdictionor Incorporation    American  Life Settlement Society LLC100%State of Delaware, USANovember 15, 2007Spirit  Yacht Charters Ltd.100%British Columbia, CanadaAugust 7, 2008
Properties

Office Leases 

The Company’s registered office for The  American Life Settlement Association is in Las Vegas Nevada. The Company has been  an Ontario Registered company and has its registered offices at Suite 6000  First Canadian Place, 100 King Street West, Toronto ON M5X 1E2. The Company’s  agent in British Columbia is KMS Corporate Services Inc, 1100 One Bentall  Center, 505 Burrard Street, Box 11, Vancouver, B.C., V7X 1M5. The Company no  longer has any leased premise in British Columbia.

Motor Vessel

The Company owns a 120-foot Tri Levelmotor vessel called the MV Spirit of Two Thousand and Ten.
**Item****Qty****Description**Spirit  of Two Thousand and Ten1Type:  120 ft. motor vessel Overnight Accommodation: 12 passengers  Dinner cruise - 100 passengers  
The Company owns a 120 foot passenger carrying  motor vessel MV Spirit of Two-Thousand-and-Ten. The vessel is for charter  cruises to and around the Pacific Northwest and International destinations, in  addition to day and evening dinner cruises.

Approximately 40% of the custom yachtcruise market are full yacht charters by a single entity for a corporateretreat, corporate awards program and family retreats etc. The Company ismarketing and promoting to many tourism based organizations the cruiseexperience in Sea of Cortez for Winter season and the Pacific Northwest forSummer Season and has a web site www.spirityachtcharters.com to present thevessel and provide an overview of the yacht offering. The Company hadestablished an initial construction credit facility with Caterpillar FinancialServices for up to $3 million USD which had provided funding for the project.The Company subsequently had the credit facility increased to $4.3 million USDin spring of 2007. The construction loan has been converted to a 5 year termloan facility of $5 million USD with an interest rate of 7%. The Companyincurred additional capital expenditures of $2,025 in the fiscal year endingSeptember 30, 2011 and $Nil in fiscal year ending September 30, 2012.

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**ITEM V.OPERATING AND FINANCIAL REVIEW AND PROSPECTS**

The following discussion of the financial  condition, changes in financial condition and results of operations of the  Company for the years ended September 30, 2012 and September 30, 2011 and years  ended September 30, 2010 and should be read in conjunction with the  Consolidated Financial Statements of the Company for the years ended September  30, 2012 and September 30, 2011 and the year ended September 30, 2010. Except  as otherwise indicated, all dollar amounts contained in this discussion and  analysis and the Consolidated Financial Statements are in Canadian dollars. These  consolidated financial statements ("Statements") are expressed in  Canadian dollars, the Company’s functional and presentation currency, and are  the Company's first annual financial statements prepared in compliance with  IFRS and IFRS 1, First-time Adoption of International Financial Reporting  Standards ("IFRS 1"), as issued by the International Accounting  Standards Board ("IASB").

**A) OPERATINGRESULTS**

Critical Accounting Policies

The preparation of financial statements in  conformity with IFRS requires management to make judgements, estimates and assumptions  that affect the reported amounts of assets and liabilities and shareholder’s  equity and disclosure of contingent assets and liabilities at the date of the  financial statements, and the reported amounts of revenues and expenses during  the reporting periods. Significant areas requiring the use of estimates include  the valuation of amounts and notes receivable, impairment of assets, including  intangible assets, provision for doubtful accounts, rates for amortization and  revenue recognition, balances of accrued liabilities, fair value measurement of  conversion rights embedded in convertible debentures, legal contingencies  provision, income taxes provision, valuation allowance for future income tax  assets, and the determination of the variables used in the calculation of fair  value of life settlement contracts and stock-based compensation. While  management believes the estimates used are reasonable, actual results could  differ from those estimates and could impact future results of operations and  cash flows. Information about these significant judgments, assumptions and  estimates that have the most significant effect on the recognition and  measurement of assets, liabilities, income and expenses are summarized below:

*Fair  value of the conversion rights*  IAS 39  does not indicate any particular valuation technique for the valuation of the  conversion rights associated with convertible debentures.  A judgment is required to determine the most  appropriate valuation method. The number of shares received fluctuates while  the conversion discount of 20% less than market price is a constant. Therefore  the intrinsic valuation method is deemed appropriate to value the option and  the host contract is determined to be the residual.

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*Impairments*At the  end of each reporting period the Company performs a test of impairment, if  there are indicators of impairment. An impairment loss is recognized when the  carrying value of an asset or cash generating unit exceeds its recoverable  amount, which in turn is the higher of its fair value less costs to sell and  its value in use. The value in use is based on discounted estimated future cash  flows.

*Property,  plant and equipment*The carrying amounts of property, plant and  equipment are depreciated to their estimated residual value over the estimated  useful lives of the specific assets concerned. Depreciation starts on the date  the asset is put into use, or substantially complete for internally constructed  assets. The major categories of property, plant and equipment are depreciated  on a straight-line basis using the estimated lives indicated below:
- Motor vessel components – 10 – 15 years
- Vehicles – 4 years
- Equipment and computers – 3 – 5 years
- Leasehold improvements – Term of lease

*Deferred  income taxes*Deferred  tax assets are recognized for unused tax losses and tax credits to the extent  that it is probable that taxable income will be available against which the  losses can be utilized. These estimates are reviewed at every reporting date.  Significant management judgment is required to determine the amount of deferred  tax assets that can be recognized, based upon the likely timing and the level  of the reversal of existing timing differences, future taxable income and  future tax planning strategies. Refer to Note 15 for more information regarding  the income tax provisions.

*Fair  value measurement of financial instruments*Where  the fair value of financial assets and financial liabilities recorded in the  statement of financial position cannot be derived from active markets, they are  determined using valuation techniques including the discounted cash flows  model. The inputs to these models are taken from observable markets where  possible, but where this is not feasible, a degree of judgment is required in  establishing fair values. The judgments include considerations of inputs such  as liquidity risk, credit risk and volatility. Changes in assumptions about  these factors could affect the reported fair value of financial instruments.  Refer to Note 6 for more information regarding the fair value measurement of  financial instruments.

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*Allowance  for doubtful accounts and revenue adjustments*  Each  reporting period, the Company makes an assessment of whether accounts  receivable are collectible from customers. Accordingly, management establishes  an allowance for estimated losses arising from non-payment and other revenue  adjustments, taking into consideration customer creditworthiness, current  economic trends and past experience. If future collections and trends differ  from estimates, future earnings will be affected. Refer to Note 6 and Note 19 in  the consolidated financial statements for more information regarding the  allowance for doubtful accounts and the related credit risks.

*Share-based  payments*  The  estimation of share-based payment costs requires the selection of an  appropriate valuation model and consideration as to the inputs necessary for  the valuation model chosen. The Company has made estimates as to the volatility  of its own shares, the life of stock options and warrants granted and the  time-period of exercise of those stock options and warrants. The model used by  the Company is the Black-Scholes valuation model.

The  detailed accounting policies are listed in Note 2 and 3 to the financial statements  for the year ended September 30, 2012. Included below is a discussion of the  accounting policies that are affected by the most significant judgments and  estimates used in the preparation of the financial statements, how such  policies are applied and how results differing from the estimates and  assumptions would affect the amounts presented in the financial statements.  Other accounting policies also have a significant effect on our financial  statements, and some of these policies also require the use of estimates and  assumptions.

Selected Annual Information

The following depicts some of theCompany’s significant operating results: 
     **Year    End**      **2012**  **2011**  **2010** Travel Club Memberships Sold$– $– $–           Amount Recognized as discontinued –  –  – Revenue during the year         Membership Dues$884,680 $1,642,253 $2,181,920 # Travel Club Memberships –  –  – Sold         Mean Average Membership$– $– $– Price         Net (Loss) Income for the period$(166,157)$398,620 $(3,464,951)Basic (Loss) per Share (continuing operations)$(0.03)$(0.07)$(0.12)Diluted (Loss) per Share (continuing operations)$(0.03)$(0.07)$(0.12)
For the year ended September 30, 2012, cash  flow used in continuing operations increased $751,043 to $1,126,395 due mainly  to the timing of expenditures during the year and the disposition of the travel  clubs, compared to cash flows used in continuing operating activities of $375,352  for the year ended September 30, 2011.

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The Company recorded revenues from membership dues and travel club  membership sold in discontinued earnings, of $884,680 for the year ended  September 30, 2012 compared to $3,110,511 for the year ended September 30, 2011.  In fiscal year 2012, the Company sold the marketing sales and service  operations as the membership faced natural attrition. 

A net loss of $166,157 was recorded for the  year ended September 30, 2012, as compared to the net income of $398,620 for  the year ended September 30, 2011. Basic loss-per-share was $0.03 for continuing  operations for the year ended September 30, 2012 compared to a loss per share  of $0.07 for continuing operations for the year ended September 30, 2011. Basic  earnings per share for discontinued operations for the year ended September 30,  2012 was $0.03 compared to the earnings per share from discontinued for the  year ended September 30, 2011 of $0.09. 

There were 32,941,151 shares issued as of  September 30, 2012 and 32,322,984 issued as of September 30, 2011 and 29,140,984  at October 1, 2010. During the year, the Company completed private placements  and issued 700,000 common shares at an average price of US $0.41 per share for  gross proceeds of $288,802, increasing the issued and outstanding shares to32,941,151at  September 30, 2012. The company also received $55,475 in cash proceeds for  subscriptions of common shares, during the year ended September 30, 2012. The  Company had received 78,833 common shares valued at $95,121 in connection with  the issuance of secured debentures during the year ended September 30, 2012  (2011 – received Nil shares).

 On July 13, 2011, the Company completed a  private placement issuing 2,000,000 common shares at $0.05 per share for gross  proceeds of $100,000. Basic earnings-per-share is calculated using the weighted  average number of common shares outstanding during the year.

The Series “A” Preference convertible shares  and the Series “B” Preference convertible shares are not included in the  calculation of basic earnings / (loss) per share, because management considers  these shares to have barriers to conversion, excluding them from the  calculation of basic earnings / (loss) per share.

For the year ended September 30, 2012, the  weighted average number of shares outstanding was 32,578,668. The fully diluted  weighted average number of shares outstanding, which assumes the conversion of  all Series “A” Preference convertible shares and Series “B” Preference convertible  shares was 90,403,310. However, in a loss year, common shares equivalents are  excluded from the calculation of diluted earnings / (loss) per share as the  effect would be anti-dilutive.

For the year ended September 30, 2012 operating  expenses decreased by 9% or $148,880 due to a decrease in overall operating  expenses during the year. Total operating expenses were reduced partially due  to cost reduction measures, and partially due to the transition to  International Financial Reporting Standards during fiscal 2012.

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The largest expense decrease was wages of $84,347  to $648,397 (2011 - $732,744) due to corporate restructuring and cost cutting  measures.

For the year ended September 30, 2012,bad debts expense was the second largest decrease in expenses of $50,453 to arecovery of $41,499 (2011 - $8,954) due to the reduction of bad debtsprovisions during the current year. The decrease was a direct result of reviewingthe allowance for doubtful accounts provisions based on actual performance and baddebts incurred.

For the year ended September 30, 2012, depreciation  expense of property plant and equipment and intangible assets decreased due to  the disposition of the company’s intangible assets, and the elimination of  fully amortized capital assets. Total depreciation expense for the year ended  September 30, 2012 was reduced to $32,480 compared to the depreciation of  $33,234 and $24,923 of plant, property and equipment and intangible assets for  the year ended September 30, 2011.

**B) LIQUIDITY ANDCAPITAL RESOURCES**

Liquidity

As of December 31, 2012 the Company had $32,910 cash on deposit.

In 2012 the working capital deficiency  decreased $2,723,640 to a deficiency of $1,380,682 (2011 - $4,104,322) primarily  due to the reduction of income tax payable during the year, which decreased to $Nil  as at September 30, 2012 (2011 - $ 1,712,000).

In 2011 the working capital deficiency decreased  $1,603,343 to a deficiency of $4,104,322 (2011 - $5,707,665) primarily due to the  reduction of derivative liability during the year, which decreased $1,674,773  to $666,701 as at September 30, 2011.

For continuation and long-term growth  specifically the development of the Life Settlement operations additional  capital is required. The Company’s 120-foot motor vessel is completed and the  vessel contributed $444,421 (2011 - $244,190) in revenue in fiscal 2012. 

Financing the work on the vessel to datehad been from operations, a credit facility from Caterpillar FinancialServices, and funds raised. The credit facility with Caterpillar FinancialServices Corporation was created in September of 2005 for $3.0 million USD.This credit facility was subsequently increased to a total of $4.3 million USDin spring of 2007. The construction loan has been converted to a 5 year termloan facility of $5 million USD with an interest rate of 7%. The Company incurredadditional capital expenditures of $2,025 in the fiscal year ending September30, 2011 and $Nil in fiscal year ending September 30, 2012.. The Company doesnot currently hedge against foreign exchange or interest rate fluctuations. 

The Company’s total Revenues for the year ended  September 30, 2012 increased by $196,029 to $466,153 (2011 - $270,124). The increase  was the direct result of increased charter yacht operations during the year, as  the motor vessel, The Spirit of  Twenty-Ten, traveled internationally for operations for the first time,  during the winter season. 

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Fair value changes on the investment inlife settlements was recorded under “Other Income (expenses)”, totaling $(150,396)(2011 - $(412,673)).

Capital Resources

The Company's capital resources arecomprised primarily of financial institutions, secured borrowing, long-termdebt and convertible debentures and private investors (including members ofmanagement) who are either existing contacts of the Company's management, orwho came to the attention of the Company through brokers, financialinstitutions and other intermediaries.

For the year ended September 30, 2012, cash  flow used in operations increased $751,043 to $1,126,395, primarily due to the  timing of payments and cash receipts, compared to cash flows used in operating  activities of $375,352 for the year ended September 30, 2011.

Financing the work on the vessel to datehad been from operations, a credit facility from Caterpillar FinancialServices, and funds raised. The credit facility with Caterpillar Financial ServicesCorporation was created in September of 2005 for $3.0 million USD. This creditfacility was subsequently increased to a total of $4.3 million USD in spring of2007. The construction loan has been converted to a 5 year term loan facilityof $5 million USDwithan interest rate of 7%. The Company incurred additional capital expenditures of$2,025 in the fiscal year ending September 30, 2011 and $Nil in fiscal yearending September 30, 2012.. The Company does not currently hedge againstforeign exchange or interest rate fluctuations. 

The Company estimates that its cash and cash  equivalents will not be sufficient to meet its capital requirements given its  current business structure in the next year. However, its forecast of the  period of time through which its financial resources will be adequate to  support its operations is a forward-looking statement that involves risks and  uncertainties, and actual results could vary materially. If the Company is  unable to raise additional capital when required or on acceptable terms, it may  have to liquidate, delay, and or scale back on some planned initiatives.

The Company's access to capital isalways dependent upon general financial market conditions. Because of thenature of the Company's business, there are no trends in the nature of itscapital resources that could be considered predictable. To date, the Company'scapital resources have consisted of the private issuance of common shares,convertible securities and a credit facility from Caterpillar FinancialServices Corporation.

Quantitative and Qualitative Disclosuresabout Market Risk

The Company does not have any derivativefinancial instruments. The exposure to market risk is limited to interest andexchange rate sensitivity. The Company’s long term debt is denominated in USdollars with a fixed interest rate of 7%. The Company is therefore affected bychanges in the Canadian dollar exchange rate. The primary strategy of theCompany’s borrowing activities was to preserve principal by keeping funds in USdollars and converting to Canadian dollars when required. Given the fluctuationof the US Dollar for the year ended September 30, 2012 the Company did notreceive any additional earnings related to exchange rate fluctuations. TheCompany does not currently hedge against foreign exchange. 

22
 
**C) RESEARCH ANDDEVELOPMENT, PATENTS AND LICENSES, ETC.**

The Company’s has expended no materialresearch and development expenses for the last three fiscal years. 

**D) TRENDINFORMATION**

The Company’s historical business was providing  travel services for the members of its travel clubs. During Fiscal 2012, the  Company disposed of its travel club marketing and service operations. 

The operating costs of the company decreased $148,880  for the year ended September 30, 2012 to $1,545,872 compared to the $1,694,752 for  the year ended September 30, 2011 . The increase in operating costs has been a  direct result of additional regulatory reporting requirements, as well as the  transition to International Financial Reporting Standards (IFRS).

The Company has entered the LifeSettlement market. The Company believes successful development and capture ofmarket share in this capital intensive emerging industry will dominate thefuture Company direction and the allocation of resources.

The Company is currently sourcing LifeSettlement policies through “Business to Business” (B2B) Channels and expectsto launch a “Business to Consumer” (B2C) Channel subject to funding. To operatethe “Business to Consumer” (B2C) Channel, the Company formed “American LifeSettlement Society LLC” duly formed under the laws of the state of Delaware onthe 15th day of November 2007.

The Company uses an industry standardMilliman Report (consultants for the health care insurance industry) along withrecent purchases and sales of similar life insurance policies, financialstanding of the insurer, changes in general economic conditions, standard,actuarially developed VBT mortality tables, industry life expectancy reportsand CDC reports on nationwide mortality statistics to determine an acceptablepurchase price. 

The Company entered into a bindingagreement with Mr. David Owen in 2012 for the development and the exclusive useof a proprietary software system which is now tracking $11 Billion in totaldeath benefits representing close to 1,800 lives, and provides financialanalysis of Life Settlement investments. The terms call for a one time issuanceof 1,000,610 common shares of the Company at an average price of $0.3482 USDper share representing a total investment of $207,000 USD. The Company isintent on completing this transaction in the spring of 2013 to use thissoftware to further strengthen its operational foundation for growth in thisasset class.

In fiscal 2008, the Company entered the Life Settlement industry  with the initial purchase of $30,930 thousand USD face value of Life Insurance  policies. The Company paid $1,788,567 ($1,742,817 USD) which was funded by the  recent Private Placements completed by the Company in July of 2007. During the  third quarter of 2008 a $5 Million USD policy matured resulting in a portfolio  face value of $25,930 thousand USD at a cost of $1,548,070 ($1,506,473 USD) at  the end of the 2008 financial year. During fiscal 2010, the company let a  policy lapse that became uneconomical to maintain, resulting in a write-down of  the Investment in Life Settlement contracts of $1,095,864. During fiscal 2012,  the Company disposed of 2 life settlement contracts, for cash proceeds of $356,674,  resulting in loss of $815,063. The Company continues to maintain a portfolio  with a face value of $9,000,000 USD as at September 30, 2012.

23
 
To expand beyond is present financialcapabilities in the Life Settlement market, additional financing will besought. There can be no assurances the Company will be able to generatesufficient investment from borrowing, the sale of equity, or a combinationthereof to rapidly grow its life Settlement division. If additional financingis required, there is no certainty it will be available when and to the extentrequired or that if available, it will be on acceptable terms. If adequatefunds are not available on acceptable terms, the Company may not be able togrow and expand its business at an accelerated rate. This could have a materialadverse effect on the Company's planned growth. This and other risks related tooperating in the Life Settlement industry could have a material adverse effecton the Company's operations and planned growth. (See Item 3 Risk factors, TheCompany May Require Additional Capital). 

The Company owns and operates a 120 foot  passenger carrying motor vessel MV Spirit of Two-Thousand-and-Ten. The vessel  is for charter cruises to and around the Pacific Northwest and International  destinations, in addition to day and evening dinner cruises. Approximately 40%  of the custom yacht cruise market are full yacht charters by a single entity  for a corporate retreat, corporate awards program and family retreats etc. The  Company is marketing and promoting to many tourism based organizations the  cruise experience in Seat of Cortez for Winter season and the Pacific Northwest  for Summer Season and has a web site www.spirityachtcharters.com to  present the vessel and provide an overview of the yacht offering. The Company  has begun the marketing and promotion to many tourism based organizations and  has a web site www.spirityachtcharters.com to  present the vessel and provide an overview of the yacht offering. For fiscal  2012, the Company generated $444,421 charter revenue from the marketing of the  yacht in fiscal 2012 (2011 - $244,190) and is unable at this time to accurately  project any revenue amounts to be generated in 2013 season.

The Company anticipates corporate growthto arise from development and implementation of its business plan for the LifeSettlement market.

Forward looking statements are madebased on management’s reasonable beliefs, estimates and opinions on the datethe statements are made. However, these forward-looking statements involveknown and unknown risks, uncertainties and other factors that may cause ouractual results, performance or achievements or industry results to bematerially different from any future results, performance or achievementsexpressed or implied by such forward-looking statements. 

**E) OFF-BALANCESHEET ARRANGEMENTS**

The Company has no off-balance sheetarrangements that have or are reasonably likely to have a current or futureeffect on our financial condition, changes in financial condition, revenues orexpenses, results of operations, liquidity, capital expenditures or capitalresources that are material to investors. 

24
 
**F) TABULARDISCLOSURE OF CONTRACTUAL OBLIGATIONS**

The following table is a summary of ourcontractual obligations as of September 30, 2012: 
  Within 1 year1-2 years2-3 years3-4 years4-5 years5 + yearsTotalAccounts payable and accrued liabilities$1,020,204–––––$1,020,204Loans from related parties 52,420–––––52,420Life settlement premiums* 285,283299,548314,525330,251346,7642,017,6683,594,039Long-term debt 185,0744,379,717––––4,564,791Lease and Contracts 87,10621,334––––108,440TOTAL$$    1,630,087$    4,700,599$314,525$    330,251$    346,764$    2,017,668$    9,339,894
*****Contractual long term debtobligations do not include interest. In January 2009 the Company’s long termdebt was converted to a $5.0 million term loan in US funds with CaterpillarFinancial Services Corporations having a 5 year bearing interest at fixed rateof 7% per annum. 

**Life insurance premiums are futurepayments required to keep the insurance policies in good standing.

*** The amounts advanced by relatedparties are unsecured, non-interest bearing and does not form part ofcontractual obligations.

**G) SAFE HARBOR**

This discussion includes certainstatements that may be deemed "forward-looking statements". Allstatements in this discussion, other than statements of historical facts, thataddress future operation activities, growth and events or developments that theCompany expects, are forward-looking statements. 

Although the Company believes theexpectations expressed in such forward-looking statements are based onreasonable assumptions, such statements are not guarantees of futureperformance and actual results or developments may differ materially from thosein the forward-looking statements. Factors that could cause actual results todiffer materially from those in forward-looking statements include: the tourismdemand, market prices, government regulation, continued availability of capitaland financing, and general economic, market or business conditions. Investorsare cautioned that any such statements are not guarantees of future performanceand that actual results or developments may differ materially from thoseprojected in the forward-looking statements. 

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**ITEM VI.DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES**

**A) DIRECTORS ANDSENIOR MANAGEMENT**

The names and municipality of residenceof each of the directors and officers of the Company, the principal occupationsin which each has been engaged during the immediately preceding five years, andtheir respective ownership of the Company's common shares as at the dateherein, are as follows: 
**Name  and****City of Residence****Date  of Birth****Principal  Occupation****For the Past Five Years****Position****Held**Daniel  Clozza  Vancouver, B.C.   Canada  Feb.  9, 1960Since  September 1995, employed full-time by the Company.President,  CEO and Director since September 1995Martin  Tutschek  Vancouver, B.C.   Canada  May  24, 1960Since  August 2001, employed full-time by the Company.CFO  and Director since August 2001Jeff  Teeny  Portland, Oregon.   USA  April  30, 1967Property  and Real Estate developer for various projects including the 400 acre  Villages at Cascade Head located on the Pacific Coast of Oregon, USADirector  since July 2007Scott  McManus  Las Vegas, Nevada,   USA  June  21,1962CEO,  Chairman: Ganix Biotechnologies, Inc. 2002 – present, an Ecological Science  Company. Financier, Net Branch: North American Funding August 2004 – present,  a Commercial Finance Company. Various resort property real estate  developments.Director  since July 2007Chris  Yergensen Esq  Las Vegas, Nevada,   USA  March  13, 1967President  and General Counsel, Panorama Towers Group, Las Vegas Nevada 2002 to present.  President of Show Media LLC Las Vegas Nevada 2001 to presentDirector  since June 2008Mike  Barrett  Portland, Oregon,   USA  November  13, 1963President  of Pounce Consulting, an IT consulting company based in Orange County. Vice  President of Sales and Marketing for Xavient Information Systems, Simi  Valley, California and Noida, India.2006-2008 Sr. Business Development  Manager, Tata Consultancy Services, Mumbai, India 2004- 2006. Executive VP,  Sales & Marketing, Centerlogic, Portland Oregon 2002-2004.Director  since June 2008Kazunari  Kohno  Tokyo, Japan  December  19, 1963Member  of the Board of Directors for Aegis Capital Co., Ltd 2007 to present.  Associate Professor Graduate School of Media and Governance, Keio University  2002 to present.Director  since June 2008
Family Relationships

There are no family relationshipsbetween any directors or executive officers and any other director or executiveofficer. Each Director serves for a term of one year or until the next annualmeeting of the shareholders at which Directors are elected and qualified. 

26
 
Arrangements

Messrs. Teeny and McManus were appointedto the Board of Directors concurrent with private placements raising anaggregate total of US$ 9,000,000 completed in July 2007 with companies relatedto Messrs. Teeny and McManus. Other than the foregoing, there are noarrangements or understandings between of our directors or executive officers,and with our major shareholders, customers, suppliers or others pursuant towhich any director or officer was or is to be selected as a director orofficer. In addition, there are no agreements or understandings for theofficers or directors to resign at the request of another person and theabove-named officers and directors are not acting on behalf of nor acting atthe direction of any other person. 

**B) COMPENSATION**

Executive Compensation and Compensationof Directors

During 2012, the Company  paid $nil (September 30, 2011 $nil and September 30, 2010 $nil) in consulting  fees to directors or companies controlled by directors of the Company. The  Company also reimbursed $162,161 (2011 - $146,118) to directors for  expenditures made on behalf of the Company. 

For the fiscal year  ended September 30 2012, the Company paid aggregate cash compensation of  approximately $453,958 (2011 – $358,250) to our executive officers as a group. 

The Company has no pension plan, no  retirement plan, no option plan, no share based incentive plan, or other  similar benefits of life or disability insurance for directors or officers  pursuant to any existing plan provided by, or contributed to by, the Company or  its subsidiaries. The Company had an employee extended medical / dental plan  acquired with the purchase of Family Vacation Centers on October 18th 2007. No  directors or officers are participating in the plan.

During fiscal 2012, an executive officeracquired one secured debenture unit for the full cash subscription price. As atthe year end, September 30, 2012, the Company recognized the conversion rightvalued at $66,903 and had recorded accretion expense of $10,666 for theconvertible debenture.

Directors and senior management areentitled to reimbursement for reasonable travel and other out-of-pocketexpenses incurred in connection with corporate matters pertaining to theCompany. The Board of Directors may award special remuneration to any directoror senior management undertaking any special services on behalf of the Companyother than services ordinarily required of a director or senior management. 

Stock Options

The information on stock optionsrequired by this item is set forth in Item 6.E of this annual report. 

27
 
**C) BOARDPRACTICES**

The Board of Directors communicates formally  approximately 4 to 6 times per year on an as needed basis to deal with matters  relating to the Company. Each Director serves for a term of one year or until  the next annual meeting of the shareholders at which Directors are elected and  qualified. The Company's last annual general meeting was held on March 25, 2010  and the next meeting will be held subject to Board approval as specified in the  Company's Articles. The Company's executive officers are appointed by and serve  at the pleasure of the Board of Directors.

Audit Committee

The Company's Audit Committee iscomposed of three individuals all present directors. The Audit Committeemembers of the Company as at December 31, 2012 are Mr. Mike Barrett, Mr. ChrisYergensen, and Mr. Kazunari Kohno. Messrs. Barrett, Yergensen, and Kohno duringfiscal year 2012 and currently:
- are considered an     "independent" director as defined in Section 803A(2) of the     American Stock Exchange Company Guide; 
- meets the criteria for independence     as defined by Rule 10A-3 adopted by the SEC; 
- have not participated in the     preparation of our financial statements or the financial statements of any     of our current subsidiaries at any time during the past three years; and 
- is able to read and understand     fundamental financial statements.

Our Board of Directors has determinedthat the audit committee has at least one member, Mr. Barrett who qualifies asan Audit Committee Financial Expert, as defined by relevant SEC rules. Aspreviously stated, Mr. Barrett is an independent director. The Audit Committeeis responsible for reviewing the Company's financial reporting procedures,internal controls, and the performance of the Company's external auditors. Thefunctions of the Audit Committee also includes selecting, appointing,retaining, compensating and overseeing our independent auditors, deciding uponand approving in advance the scope of audit and non-audit assignments andrelated fees, reviewing accounting principles we use in financial reporting,and reviewing the adequacy of our internal control procedures, including theinternal audit function. The committee is also responsible for reviewing theannual financial statements prior to their approval by the Board of Directors.The Board has adopted a charter for the Audit Committee in the fall of 2007. 

Remuneration Committee

The Company does not have a CompensationCommittee. 

Service Contracts

The Company and its subsidiaries do nothave any service agreements with any of the directors of the Company providingfor benefits upon termination of employment. 

**D) EMPLOYEES**

The following is a breakdown of Companyemployees as at December 31, 2012 and for the years ended September 30, 2012,and 2011, and 2010. 

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   **2012***  **2012**  **2011**  **2010** **Management** 3  3  2  3 **Administrative  Staff**       2  9 **Customer  Service Representatives**       6  6 **IT  / e-Commerce Personnel**       0  1 **Fitness  Club Personnel**       7  8 **Yacht  Charter Personnel**       2  4 
Notes: (*) as at December 31, 2012.

**E) SHAREOWNERSHIP OF MANAGEMENT**

The following table sets forth the shareownership of management as of December 31, 2011: 
Name Common  Percent of  "A"  Percent of  "B"  Percent of   Shares  Class  Preferred  Class  Preferred  Class         Shares (4)      Shares (5)     Scott McManus (1)  9,000,000  27.32  1,393,398  9.96  1,393,398  11.33 Jeffery Teeny (2)  6,250,000  18.97  1,393,398  9.96  1,393,398  11.33 Daniel Clozza 5,430,000  16.48  5,305,500  37.91  5,305,500  43.15 Martin Tutschek 1,620,789  4.92  1,399,500  10.00  1,399,500  11.38 Mike Barrett (3)  161,300  0.49  -  -  -  - Chris Yergensen 47,500  0.14  -  -  -  - Kazunari Kohno -  -  -  -  -  - 
Notes:(1)Shares beneficially owned or held by Mr. McManus are registered to Aliya LifeSettlement, LLC.(2) Shares beneficially owned or held by Mr. Teeny are registered to TeenyAcquisitions, LLC.(3)Shares beneficially owned or held by Mr. Barrett are registered to himself and hisCompany Unosquare LLC.(4)On June 27, 2007 the record date, the Company issued 13,933,983 Series ”A”Preferred shares to all the existing registered and beneficial commonshareholders on a one (1) for one (1) PRO RATA basis. The Series “A’ Preferredshares are convertible, as a Series into common shares of the Company provideda majority of the Series “A” Preferred shareholders vote in favour ofconverting the entire Series. The Series will convert into a number of commonshares that will represent 50% of the number of fully diluted common sharesafter conversion.(5) On June 27, 2007 the record date,the Company issued 13,933,983 Series ”B” Preferred Shares to all the existingregistered and beneficial common shareholders on a one (1) for one (1) PRO RATAbasis. The Series “B” Preferred shares are convertible into common shares ofthe Company on a one for one basis by shareholders of record as of June 27,2007.

Incentive Share Purchase Plan

There are no Stock Options outstanding.

Outstanding Warrants

There are no warrants outstanding. 

Other Dilutive Elements

All convertible debentures totaling $40,486  issued prior to 2003 are fully matured as of December 31, 2002. The debentures  during their term carried a rate of interest of eight percent per annum payable  semi-annually. The conversion feature of the debenture allowed for the  debenture holders to convert his capital at a rate of $6.00 US to $12.50 US per  share. The Company would have 4,622 shares issued if 100% of the debentures  were to be converted. For the year ending September 30, 2012, $Nil, (September 30,  2011 - $Nil, September 30, 2010 - $Nil) of convertible debentures was repaid.  There were no conversions during the year ended September 30, 2012, 2011, or 2010.29
 
During the year ended September 30, 2011, the  Company offered a secured convertible debenture with a face value of up to  $9,000,000 USD, secured by a 100% interest in two US Irrevocable Life Insurance  Trusts (ILIT) with death benefits totalling $9,000,000 USD, that are subject to  an escrow agreement. The Company will pay out 80% of the face value of the  debenture on any maturity of the ILIT’s Life Insurance Trust Assets securing  the debenture for the first year from the date of the subscription agreement  and 90% for the balance of the term of the debenture. Ten years from the date  of subscription, the debenture is redeemable and/or callable by the holder or  the Company, at 75% of the total face value of the debenture. The Company, or  debenture holder, can force the Company to convert the debt and take the option  of either receiving payment in cash or a conversion to common shares of the  Company, at the stated conversion rate. The option of receiving either common  shares or cash is at the sole discretion of the debenture holder. The debenture  holders reimburse the Company for the life insurance premiums on the secured  life settlement contracts.

The debenture holders have the right  to convert at any time in whole or in part, any outstanding amount paid to date  on the debenture, into Common Shares of the Company at a 20% discount to the  market trading price immediately prior to conversion. At initial recognition  the fair value of these conversion rights was assessed using the intrinsic  value method and the residual amount was allocated to the convertible  debentures. The premium payments are then allocated to the conversion rights  and debentures each year using the same allocation as at initial recognition.  The fair value of the conversion rights at the year end are determined  utilising the expected intrinsic value of the rights. The convertible  debentures will then accrete up using the effective interest rate method, to  reach the liability required on maturity.

During the year ended September 30,  2011, the Company issued seven units in 2011 with a total face value of $3,150,000  USD for cash proceeds of $253,541 plus common shares of the company valued at  $134,101.  

During the year ended September 30,  2012, the Company issued a further nine debentures with total face value of  $4,350,000 USD under the same terms for cash proceeds of $245,290 plus common  shares of the Company valued at $191,710.   One debenture with a face value of $450,000 USD issued in the prior  year, has been cancelled at the discretion of the Company, resulting in the  elimination of the shares receivable for $44,700, and accrual of premium  payments payable of $12,464.

 As at September 30, 2012 the value  of the conversion rights was $237,738 (2011: $102,756) and the value of the  convertible debentures was $790,303 (2011: $328,679). During the year ended September  30, 2012, the company recognized $61,607 (2011: $20,410) of accretion interest  expense on the debt.   

Conflicts of Interest

Certain of the Company's directors andofficers may serve as directors or officers of other companies or havesignificant shareholdings in other companies and, to the extent that such othercompanies may participate in ventures in which the Company may participate, thedirectors of the Company may have a conflict of interest in negotiating andconcluding terms respecting the extent of such participation. In the event thatsuch a conflict of interest rises at a meeting of the Company's directors, adirector who has such a conflict will abstain from voting for or against theapproval of such participation or such terms. It may occur that a particularcompany will assign all or a portion of its interest in a particular asset toanother of these companies due to the financial position of the company makingthe assignment. In accordance with the Company Act (Ontario), the directors ofthe Company are required to act honestly, in good faith and in the bestinterests of the Company. In determining whether or not the Company will acquirea particular asset, the directors will primarily consider the degree of risk towhich the Company may be exposed and its financial position at that time.

30
 
**ITEM VII. MAJORSHAREHOLDERS AND RELATED PARTY TRANSACTIONS**

**A) MAJORSHAREHOLDERS**

The information as to sharesbeneficially owned, not being within the knowledge of the Company, has beenfurnished by the respective individuals. The Company’s major shareholders donot have different voting rights. There are no arrangements known to theCompany which may, at a subsequent date, result in a change in control of theCompany. 

The following persons hold, of record orbeneficially, directly or indirectly, or are known by the Company to ownbeneficially, directly or indirectly, more than 5% of the issued shares of theCompany as at December 31, 2012: 
**Identity of Person or      Group****Common      Shares****Percent    of      Class****"A"      Preferred       Shares(3)****Percent    of      Class****"B"      Preferred       Shares(4)****Percent    of      Class**Jeffery Teeny(1) 6,250,00018.971,393,3989.961,393,39811.33Scott McManus(2) 9,000,00027.321,393,3989.961,393,39811.33Daniel Clozza,5,430,00016.485,305,50037.915,430,00043.15
Notes:(1) Sharesbeneficially owned or held by Mr Teeny are registered to Teeny Acquisitions,LLC(2)Shares beneficially owned or held by Mr McManus are registered to Aliya LifeSettlement, LLC.(3)On June 27, 2007 the record date, the Company issued 13,933,983 Series ”A”Preferred shares to all the existing registered and beneficial commonshareholders on a one (1) for one (1) PRO RATA basis. The Series “A’ Preferredshares are convertible, as a Series into common shares of the Company provideda majority of the Series “A” Preferred shareholders vote in favour ofconverting the entire Series. The Series will convert into a number of commonshares that will represent 50% of the number of fully diluted common sharesafter conversion.(4)On June 27, 2007 the record date, the Company issued 13,933,983 Series ”B”Preferred Shares to all the existing registered and beneficial commonshareholders on a one (1) for one (1) PRO RATA basis. The Series “B” Preferredshares are convertible into common shares of the Company on a one for one basisby shareholders of record as of June 27, 2007.

The nature and extent of principalnon-United States trading market is approximately 50% of all outstandingsecurities, which are held outside the United States and approximately 50% ofall outstanding securities are held within the United States as of December,2012.  The Company is not owned or controlled,directly or indirectly, by another corporation or by any foreign government. 

31
 
**B) RELATED PARTY  TRANSACTIONS**

Except as set out below or otherwisedisclosed in this report or in our audited financial statements attachedhereto, no executive officer or senior management of the Company, nor anyspouse, relative, associate or affiliate of the foregoing persons, has anyinterest in any material transactions which occurred during the Company's lastfull fiscal year and involved the Company or any of its subsidiaries; or anypresently proposed transaction involving the Company or any of itssubsidiaries.

IFRS requires that any assets orliabilities acquired in a non-arms length transaction be recorded in theCompany records at the carrying value of the vendor.

During 2012, the Company paid $Nil(September 30, 2011 – $Nil and September 30, 2010 – $Nil) in consulting fees todirectors or companies controlled by directors of the Company. The Company alsoreimbursed $162,161 ($146,118 –September 30, 2011) to directors forexpenditures made on behalf of the Company. 

For the fiscal year ended September 30, 2012  the Company sold a life settlement contract with a death benefit face value of  US $6,000,000 to a third party for $258,674, recognizing a loss of  $663,949.  Of the proceeds $74,985 was  paid by the company with common directors and officers that subscribed to  convertible debentures in the Company for $95,290 (2011: $Nil) and owed $49,185  (2011: $Nil) as at the year end.

For the fiscal year ended September 30, 2012,  the Company paid aggregate cash compensation of approximately $453,958 (2011 –  $385,250) to our executive officers as a group.

 During the year, an executive of the Company  participated in the secured debenture financing, acquiring one debenture unit  for the subscription price, for cash proceeds. As at year-end, the Company had  fair valued the conversion right of the debenture unit at $66,903 and  recognized accretion expense of $10,666 on the maturity value of the  convertible debentures.

For the fiscal year ended September 30, 2012,  the Company paid $7,800 (2011: $21,003) in commission relating to yacht  charters, to the spouse of one of the executive officers.  Also during the year spouses of the executive  officers were paid $21,348 (2011: $14,000) for services to the Company.

 For the fiscal year ended September 30, 2012,  the Company paid $14,000 (2011: $14,500) on behalf of directors of the Company  for car lease payments.

 During the year, an executive of the Company  participated in the secured debenture financing, acquiring one debenture unit  for the subscription price, for cash proceeds. As at year-end, the Company had  fair valued the conversion right of the debenture unit at $66,903 and  recognized accretion expense of $10,666 on the maturity value of the  convertible debentures.

From time to time during the year, theCompany has made property and equipment, when not in use, available tomanagement and employees for which management and employees reimburses theCompany for all direct charges and sundry costs.

Except as disclosed in the precedingdiscussion, we have not been a party to any transaction, proposed transaction,or series of transactions in which the amount involved exceeds $50,000, and inwhich, to our knowledge, any of our directors, officers, five percentbeneficial security holder, or any member of the immediate family of theforegoing persons has had or will have a direct or indirect material interest. 

Indebtedness to Company of Directors andSenior Management

Amounts due to shareholders at the end of the  fiscal period September 30, 2012 were $52,420 (2011 – 137,872). Directors of  the Company are indebted to the Company in the amount of $nil and no director  or senior management have been indebted to the Company since the beginning of  the last completed financial year of the Company other than as listed below.  The Company reimburses directors and senior management for expenses incurred in  connection with Company’s ordinary course of business. To the extent these  advances and expenses are offset, there exists an indebtedness to the Company  of $nil as of September 30, 2012 (2011 - $nil, 2010 - $nil). 

Interests of Experts and Counsel

This Form 20-F is been filed as anannual report under the Exchange Act and, as such; there is no requirement toprovide information under this item. 

32
 
**ITEM VIII.FINANCIAL INFORMATION**

**A) CONSOLIDATED  STATEMENTS AND OTHER FINANCIAL INFORMATION**

This Annual Report contains the consolidated  financial statements for the Company for the fiscal year ended September 30,  2012 and fiscal year ended September 30, 2011, which contain an Auditors'  Report dated February 19, 2013  in connection with Consolidated Statements of Financial Position as at September  30, 2012, September 30, 2011 and October 1, 2010, the Consolidated Statements  of Comprehensive Income (Loss) and Deficit, and Consolidated Statements of Cash  Flows for the fiscal year ended September 30, 2012 and year ended September 30,  2011, and the Notes to Consolidated Financial Statements. 

Indebtedness to Company of Directors andSenior Management

No directors or senior management of theCompany are indebted to the Company or have been indebted to the Company sincethe beginning of the last completed financial year of the Company other than asnoted in ITEM VII - Major Shareholders and Related Party Transactions.

Legal or Arbitration Proceedings  

From time to time, the Company may become  subject to claims and litigation generally associated with any business  venture. In addition, the operations of the Company are subject to risks of  accident and injury, possible violations of the securities act or other  regulations and some of which cannot be covered by insurance or other risk  reduction strategies. 

On  September 14, 2012, Mr. Malki AKA (Malkinder)   Haer commenced an action in the Supreme Court of British Columbia  (BCSC), alleging that statements of and concerning him in a Company press  release were defamatory. Mr. Haer had also named the Company’s President and  CEO, Daniel Clozza as a defendant. Subsequent to the year end, the Company  settled the action via a BCSC Consent Order for dismissal, with no damages or  cost awards to either party.

Sincethe Company is a Canadian corporation and the officers, directors and certainof the persons involved with the Company as professional advisors are residentin Canada, it may be difficult to effect service within the United States uponsuch persons or to realize on any judgment by a court of the United Stateswhich is predicated on civil liabilities under the 1933 Act. The Company'sCanadian counsel have advised that there is doubt as to the enforceability inCanada, either in original actions or through enforcement of United Statesjudgments, of liabilities predicated solely upon violations of the 1933 Act orthe rules and regulations promulgated there under.

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Dividend Distribution Policy

The Company has not paid any cashdividends on its Common Stock and has no present intention of paying anydividends. The current policy of the Company is to retain earnings, if any, foruse in operations and in the development of its business. The Board ofDirectors will determine the future dividend policy of the Company from time totime. 

**B) SIGNIFICANTCHANGES**

There has not been any significantchange that has occurred since the date of the annual financial statements,and/or since the most recent interim financial statements, if any, included inthe document.

**ITEM IX. THEOFFER AND LISTING**

**A) PRICE RANGEAND VOLUME OF SHARES OF COMMON STOCK**

The following table sets forth the priceranges of the Company’s shares when listed on the on the OTCBB and the PinkSheet Exchange for each of the most current five years, each of the quartersfor the most current two years and each of the most current six months: 

For the five most recent full financialyears, the annual high and low market prices for the Company’s common stockwere as follows (US dollar figures): 
  **2012**  **2011**  **2010**  **2009**  **2008** **High**$3.01  0.70  1.39  4.26  18.00 **Low**$0.15  0.11  0.17  0.75  1.75 
For the two most recent full financialyears, the high and low market prices for each full financial quarter for theCompany’s common stock were as follows (US dollar figures):
     **2012**           **2011**         **Q1**  **Q2**  **Q3**  **Q4**  **Q1**  **Q2**  **Q3**  **Q4** **High**$0.22  2.18  3.01  1.72 $0.40  0.70  0.70  0.48 **Low**$0.15  0.15  0.45  0.32 $0.17  0.20  0.48  0.131 
For the most recent six months, the highand low market prices for each month for the Company’s common stock were asfollows (US dollar figures): 
  **2012**  **2012**  **2012**  **2012**  **2012**  **2012**   **Dec**  **Nov**  **Oct**  **Sep**  **Aug**  **Jul** **High**$0.64  1.33  1.72  1.10  1.35  3.01 **Low**$0.32  0.50  0.87  0.45  0.75  0.70 
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**B) PLAN OF DISTRIBUTION**

This Form 20-F is being filed as anAnnual Report under the Exchange Act and, as such, there is no requirement toprovide any information under this section.

**C) MARKETS**

As of December 31, 2012 the shares ofForum National Investments Ltd. are publicly traded on the OTCBB under thetrading symbol FMNL CUSIP Number . The nature and extent of principalnon-United States trading market is approximately 50% of all outstandingsecurities, which are held outside the United States and approximately 50% ofall outstanding securities are held within the United States as of December 31,2012. 

**D) SELLINGSHAREHOLDERS**

This Form 20-F is being filed as anAnnual Report under the Exchange Act and, as such, there is no requirement toprovide any information under this section. 

**E) DILUTION**

This Form 20-F is being filed as anAnnual Report under the Exchange Act and, as such, there is no requirement toprovide any information under this section. 

**F) EXPENSES OFTHE ISSUE**

This Form 20-F is being filed as anAnnual Report under the Exchange Act and, as such, there is no requirement toprovide any information under this section. 

**ITEM X.ADDITIONAL INFORMATION**

**A) SHARE CAPITAL**

This Form 20-F is being filed as anAnnual Report under the Exchange Act and, as such, there is no requirement toprovide any information under this section.

**B) MEMORANDUMAND ARTICLES OF INCORPORATION**

The information called for by this itemis contained in an Exhibit to the Company’s Registration Statement on form 20-Ffiled with the Commission November 3, 1998 and Exhibits filed herewith. Inparticular: 

1. The Company’s Memorandum and Articles are on  file with the Office of the British Columbia Registrar of Companies under  Certificate of Incorporation No. 504791. The Company was continued into the  province of Ontario October 2, 1997. The Company’s Memorandum and Articles are  on file with the Office of the Ontario Registrar of Companies under Articles of  Continuance No. 1264549 (“Articles of Continuance”). Under the provisions of  the Ontario Business Corporations Act, the Company has the power and capacity  of a natural person, there are no restrictions in the Company’s Articles of  Continuance, on the business that the Company can carry on nor on the powers  the Company can exercise.

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2. Article 4.19 of the Company’sArticles sets out the circumstances whereby a director must not vote on a proposal,arrangement or contract in which the director is materially interested, Article4.20 sets out the directors’ powers to determine their compensation, Part 3 ofthe Company’s Articles outlines the Company’s borrowing powers exercisable bythe directors and Article 4.2 sets out that no shares are required to be heldfor director’s qualification. 

3. Article 9 of the Company’s Articles of  Continuance sets out two class of shares: unlimited number of common shares  without par value and unlimited number of Preference shares without par value.  Two series of Preference shares have been  designated Series “A Convertible Preference Shares and Series “B” Convertible Preference  Shares.

Article 10 ofthe Company’s Articles of Continuance  sets out the rights, privileges,restrictions and conditions (if any) attaching to each class of shares anddirectors’ authority with respect to any class of shares which may be issued inseries.  The Company’scommon shares rank equally as to dividend rights, voting rights, rights toshare in the Company’s profits and liquidation rights. The Company’s commonshares are not, under the Company’s memorandum and articles, subject toredemption or sinking fund provisions, liability to further capital calls, norany provisions discriminating against any existing or prospective holder ofsuch shares as a result of such shareholder owning a substantial number ofshares. 

The Company’s Series “A” Convertible Preference  Shares without par value have no rights as to dividend rights, voting rights,  rights to share in the Company’s profits and or liquidation rights. The Series  “A” Convertible Preference Shares are not, under the Company’s memorandum and  articles, subject to redemption or sinking fund provisions, liability to  further capital calls, nor any provisions discriminating against any existing  or prospective holder of such shares as a result of such shareholder owning a  substantial number of shares. 

 The Series ”A” Preference shares are  convertible, as a Series into common shares of the Company provided a majority  of the Series “A” Preference shareholders vote in favor of converting the  entire Series. The Series will convert into a number of common shares that will  represent 50% of the number of fully diluted common shares after conversion. 

 A majority of the shares of the Series “A” Preference  Shares outstanding must vote in favor of converting the entire Series “A” Preference  Shares outstanding into common shares before the shares of the Series “A” Preference  Shares may convert into Common Shares. On receipt of the requisite affirmative  vote, the Series “A” Preference Shares, in the aggregate shall be converted  into that number of fully paid and non-assessable Common Shares that will  represent 50% of the number of fully diluted common shares after conversion.  Each Share of Series “A” Preference Shares shall be convertible into Common  Shares PRO RATA to its portion of the Series “A” Preference Shares. 

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The Company’s Series “B” Convertible Preference  Shares without par value have no rights as to dividend rights, voting rights,  rights to share in the Company’s profits and or liquidation rights. The  Company’s Series “B” Convertible Preference Shares are convertible into common  shares of the Company on one common share for each preferred share held. The  Series “B” Convertible Preference Shares are not, under the Company’s  memorandum and articles, subject to redemption or sinking fund provisions,  liability to further capital calls, nor any provisions discriminating against  any existing or prospective holder of such shares as a result of such  shareholder owning a substantial number of shares. 

The Company’s conversion rights relate to secured  debentures which are convertible at any time in whole or in part, any  outstanding amount paid to date on the debenture, into common shares of the  Company at a 20% discount to the market trading price immediately prior to  conversion. The Debenture is redeemable and callable by the holder or the  Company after ten years from the date of Subscriptions at 75% of the Total face  value of the debenture. Ten years from the date of subscription, the Company or  debenture holder can force the Company to convert the debt and take the option  of either receiving payment in cash or a conversion to Common Shares of the  Company, at the stated conversion rate. The option of receiving either common  shares or cash is at the sole discretion of the debenture holder.

4. To the Company’s knowledge, there areno conditions imposed by the memorandum and articles of the Company governingchanges in the rights of holders of stock. 

5. Section 10 of the Company’s Articlestogether with applicable corporate and securities laws contains the conditionsgoverning the manner in which annual and extraordinary general meetings ofshareholders are called including Notice of Meeting/Proxy Solicitationrequirements. Part 10 of the Company’s Articles deals with proceedings at suchmeetings including quorum requirements. 

At the Company’s AGM on June 26, 2008,shareholders were asked to consider, and if deemed advisable, to pass with orwithout variation, a special resolution to approve an amendment to Article No.10.3 of the Corporation to increase the quorum requirement for shareholdersmeetings to 2 shareholders in person or by proxy representing not less than33.33% of the outstanding shares of the Corporation. The resolution was passedand the directors have yet to enact the Amendment. 

6. To the Company’s knowledge, there areno limitations on the rights to own securities. 

7. There are no provisions of theCompany’s Articles of Continuance or Articles that would have an effect ofdelaying, deferring or preventing a change in control of the Company and thatwould operate only with respect to a merger, acquisition or corporaterestructuring involving the Company or any of its subsidiaries. 

8. There are no bylaws provisionsgoverning the ownership threshold above which shareholder ownership must bedisclosed. 

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9. There are no conditions imposed bythe Articles of Continuance and Articles of the Company governing changes inthe capital of the Company that are more stringent than is required by law. 

**C) MATERIALCONTRACTS**  

In fiscal year end 2012, the Company’s travel  clubs, related marketing and servicing operations were sold for $500,000 cash  on December 1, 2011. In addition to the attrition of the travel club membership  base over the years, the directors want the core operations of the Company to  be focused in the Life Settlement industry and the various investment opportunities  within the industry. 
Subsequent to the year ended September 30, 2012, the company arranged an unsecured loan for $300,000 with a third party, which was non-interest bearing, without any set terms of repayment. the Company entered into a Letter of Intent with Aliya Companies International over a potential merger.  There is no signed agreement between the two parties as at the filing date.
**D) EXCHANGECONTROLS**

There are no governmental laws, decreesor regulations in Canada restricting the import or export of capital oraffecting the remittance to the United States of interest, dividends or otherpayments to nonresident holders of our shares. However, the payment orcrediting of interest or dividends to United States residents may be subject toapplicable withholding taxes at a rate prescribed by the Income Tax Act(Canada) and modified by the provisions of the Canada-United States Income TaxConvention, 1980 (see commentary in the section entitled “Taxation” below). 

Except as provided in the InvestmentCanada Act (the “ICA”), there are no limitations under the laws of Canada, theProvince of Ontario or in our Memorandum or Articles on the right of foreignersto hold and/or vote the shares of our capital stock. 

The ICA has application where a“non-Canadian” individual or entity or controlled group of entities proposes tomake an investment to acquire control of a Canadian business enterprise, eitherdirectly or indirectly, by way of purchase of voting shares of a corporation orof substantially all of the assets used in the Canadian business enterprise. Aninvestment to acquire voting shares of a corporation is deemed to be anacquisition of control where more than one-half of the voting shares areacquired. An acquisition of less than one-third of the voting shares of acorporation is deemed not to be an acquisition of control and an acquisition ofbetween one-third and one-half of the voting shares of a corporation ispresumed to be an acquisition of control unless it can be established that theacquisition does not in fact result in control of the corporation by theinvestor. 

An investment to acquire control of aCanadian business enterprise, the gross assets of which exceed certainthresholds, must be reviewed and approved under the ICA before implementation.An investment to acquire control of a Canadian business enterprise, the grossasset value of which falls below these threshold amounts, is one in respect ofwhich notification must be given under the ICA although approval is notrequired prior to implementation of the investment. 

Specific investment thresholds apply to  investors of the United States. The investment threshold for a direct  acquisition of control has been established at $250 million for 2005 and no  review is required for an indirect acquisition of control. Each year the direct  acquisition investment threshold is adjusted for inflation. 

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**E)****TAXATION**

ALLPROSPECTIVE INVESTORS ARE ADVISED TO CONSULT THEIR OWN TAX ADVISORS WITHRESPECT TO THE SPECIFIC TAX CONSEQUENCES OF PURCHASING THE COMMON SHARES OF THECOMPANY. 

MaterialCanadian Federal Income Tax Consequences for United States Residents 

The following summarizes the materialCanadian federal income tax consequences generally applicable to the holdingand disposition of the Company’s common shares by a holder (in this summary, a“U.S. Holder”) who, (a) for the purposes of the Income Tax Act (Canada) (the“Tax Act”), is not resident in Canada, deals at arm’s length with the Company,holds the Company’s common shares directly and, not through a fiscallytransparent entity, and as capital property and does not use or hold suchcommon shares in the course of carrying on, or otherwise in connection with, abusiness in Canada, and (b) for the purposes of the Canada-United States IncomeTax Convention, 1980 (the “Treaty”), is a resident solely of the United States,has never been a resident of Canada, is a “qualifying person” within themeaning of the Treaty, and has not held or used (and does not hold or use) theCompany’s common shares in connection with a permanent establishment or fixedbase in Canada. This summary does not apply to traders or dealers insecurities, limited liability companies, tax-exempt entities, insurers,financial institutions (including those to which the mark-to-market provisionsof the Tax Act apply), or any other U.S. Holder to which special considerationsapply.

This summary is based on the currentprovisions of the Tax Act including all regulations thereunder, the Treaty, allproposed amendments to the Tax Act, the regulations and the Treaty publiclyannounced by the Government of Canada to the date hereof, and the currentadministrative practices of the Canada Customs and Revenue Agency. It has beenassumed that all currently proposed amendments will be enacted as proposed andthat there will be no other relevant change in any governing law oradministrative practice, although no assurances can be given in these respects.This summary does not take into account provincial, U.S., state or otherforeign income tax law or practice. The tax consequences to any particular U.S.Holder will vary according to the status of that holder as an individual,trust, corporation, partnership or other entity, the jurisdictions in whichthat holder is subject to taxation, and generally according to that holder’sparticular circumstances. Accordingly, this summary is not, and is not to be construedas, Canadian tax advice to any particular U.S. Holder.

Dividends 

Dividends paid or deemed to be paid to aU.S. Holder by the Company will be subject to Canadian withholding tax. Underthe Treaty, the rate of withholding tax on dividends paid to a U.S. Holder isgenerally limited to 15% of the gross amount of the dividend (or 5% if the U.S.Holder is a corporation and beneficially owns at least 10% of the Company’svoting shares). The Company will be required to withhold the applicablewithholding tax from any such dividend and remit it to the Canadian governmentfor the U.S. Holder’s account.

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Disposition 

A U.S. Holder is not subject to taxunder the Tax Act in respect of a capital gain realized on the disposition of acommon share of the Company in the open market unless the share is “taxableCanadian property” to the holder thereof and the U.S. Holder is not entitled torelief under the Treaty. A common share will be taxable Canadian property to aU.S. Holder if, at any time during the 60 months preceding the disposition, theU.S. Holder or persons with whom the U.S. Holder did not deal at arm’s lengthalone or together owned, or had rights to acquire, 25% or more of the Company’sissued shares of any class or series and more than 50% of the fair market valueof the common share was derived directly or indirectly, from one or anycombination of real or immovable property situated in Canada, ‘‘Canadianresource properties’’, ‘‘timber resource properties’’ (each as defined in theTax Act), and options in respect of or interests in, or for civil law rightsin, any such properties (whether or not such property exists). If the commonshares of the Company constitute taxable Canadian property to the holder, theholder may be subject to Canadian income tax on the gain. The taxpayer’staxable capital gain or loss from a disposition of the share is the amount, ifany, by which the proceeds of disposition exceed (or are exceeded by) theaggregate of the adjusted cost base and reasonable expenses of disposition.One-half of the capital gain is included in income and one-half of the capitalloss is deductible from capital gains realized in the same year. Unused capitallosses may be carried back three taxation years or forward indefinitely andapplied to reduce capital gains realized in those years. It should be notedthat Canada requires a withholding tax on the gross proceeds of a sale oftaxable Canadian property by a non-resident. The withholding tax may be reducedon completion of a Clearance Certificate Request. If the disposition of theshare is subject to tax in Canada, the non-resident must also file a Canadianincome tax return reporting the disposition.

A U.S. Holder whose common shares doconstitute taxable Canadian property, and who might therefore be liable forCanadian income tax under the Tax Act, will generally be relieved from suchliability under the Treaty unless the value of such shares at the time ofdisposition is derived principally from real property situated in Canada. Thevalue of the Company’s common shares is not currently derived principally fromreal property situated in Canada. 

Certain U.S. Federal Income TaxConsiderations 

The following is a discussion of certainmaterial U.S. federal income tax consequences of the acquisition, ownership anddisposition of our common shares that are applicable to you if you are a U.S.Holder, as defined below. This discussion does not address all taxconsiderations that might be relevant to particular holders in light of theirpersonal circumstances or to persons that are subject to special tax rules. Inparticular, the information set forth below deals only with U.S. Holders thatwill hold common shares as capital assets for U.S. federal income tax purposes(generally, property held for investment) and that do not own, and are nottreated as owning, at any time, 10% or more of the total combined voting powerof all classes of our stock entitled to vote. In addition, this description ofthe material U.S. federal income tax consequences does not address the taxtreatment of special classes of U.S. Holders, such as:

• financial institutions;• regulated investment companies;• real estate investment trusts;• tax-exempt entities;• insurance companies;• persons holding the common shares as part of a hedging, integrated orconversion transaction, constructive sale or “straddle;”• persons who acquired common shares through the exercise or cancellation ofemployee stock options or otherwise as compensation for their services;• U.S. expatriates;• persons subject to the alternative minimum tax;• dealers or traders in securities or currencies; or• holders whose functional currency is not the U.S. dollar.

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This summary does not address estate andgift tax or any U.S. federal tax consequences other than income tax or taxconsequences under any state, local or foreign laws other than as provided inthe section entitled “Material Canadian Federal Income Tax Consequences forUnited States Residents” provided above.

For purposes of this section, you are a“U.S. Holder” if you are: (1) an individual citizen of the United States or aresident alien of the United States as determined for U.S. federal income taxpurposes; (2) a corporation (or other entity treated as a corporation for U.S.federal income tax purposes) created or organized under the laws of the UnitedStates or any state thereof or the District of Columbia; (3) an estate theincome of which is subject to U.S. federal income taxation regardless of itssource; or (4) a trust (A) if a court within the United States is able toexercise primary supervision over its administration and one or more U.S.persons have authority to control all substantial decisions of the trust or (B)that has a valid election in effect under applicable Treasury regulations to betreated as a U.S. person.

If a partnership or other pass-throughentity is a beneficial owner of our common shares, the tax treatment of apartner or other owner will generally depend upon the status of the partner (orother owner) and the activities of the entity. If you are a partner (or otherowner) of a pass-through entity that acquires common shares, you should consultyour tax advisor regarding the tax consequences of acquiring, owning anddisposing of common shares.

The following discussion is based uponthe U.S. Internal Revenue Code of 1986, as amended (the “Code”), U.S. judicialdecisions, administrative pronouncements, existing and proposed Treasuryregulations, all as in effect as of the date hereof. All of the precedingauthorities are subject to change, possibly with retroactive effect, so as toresult in U.S. federal income tax consequences different from those discussedbelow. We have not requested, and will not request, a ruling from the U.S.Internal Revenue Service (the “IRS”) with respect to any of the U.S. federalincome tax consequences described below, and as a result there can be noassurance that the IRS will not disagree with or challenge any of theconclusions we have reached and describe herein.

The following discussion is for generalinformation only and is not intended to be, nor should it be construed to be,legal or tax advice to any holder or prospective holder of common shares and noopinion or representation with respect to the U.S. federal income taxconsequences to any such holder or prospective holder is made. Prospectivepurchasers are urged to consult their tax advisors as to the particularconsequences to them under U.S. federal, state and local, and applicableforeign, tax laws of the acquisition, ownership and disposition of commonshares.

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Distributions

Subject to the passive foreigninvestment company (“PFIC”) rules discussed below, the gross amount of anydistribution with respect to a common share (which will include the amount ofany Canadian taxes withheld) will be subject to U.S. federal income tax asforeign source dividend income to the extent that it is made from our currentor accumulated earnings and profits, as determined under U.S. federal incometax principles. Such amount will be includable in gross income by a U.S. Holderas ordinary income on the date received in accordance with the U.S. Holder’sregular method of accounting for U.S. federal income tax purposes. If adistribution exceeds the amount of our current and accumulated earnings andprofits, it will be treated as a non-taxable return of capital to the extent ofa U.S. Holder’s tax basis in the common shares on which it is paid, causing areduction in the U.S. Holder’s adjusted basis in such common shares and therebyincreasing the amount of gain, or decreasing the amount of loss, to berecognized upon subsequent disposition of the common shares. To the extent adistribution exceeds the U.S. Holder’s basis in such common shares, it will betreated as a capital gain. However, we may not maintain the calculations of ourearnings and profits in accordance with U.S. federal income tax principles, andeach U.S. Holder may have to assume that any distribution by us with respect tothe common shares will constitute ordinary dividend income.

The amount of any distribution made withrespect to a common share in property other than cash will be the fair marketvalue of such property on the date of distribution. Dividends paid by us willnot be eligible for the dividends received deduction generally allowed to U.S.corporations on dividends received from another U.S. corporation. For taxableyears beginning on or after January 1, 2013, reduced U.S. federal income taxrates apply to qualified dividends received by non-corporate U.S. Holders froma “qualified foreign corporation,” provided certain holding period and otherrequirements are met (including a requirement that the foreign corporation notbe a PFIC in the year of the dividend or the preceding year).

Subject to certain limitations(including a minimum holding period requirement), any Canadian tax withheldwith respect to distributions made on the common shares will be treated asforeign income taxes eligible for credit against your U.S. federal income taxliability. Alternatively, you may, subject to applicable limitations, elect todeduct the otherwise creditable Canadian withholding taxes for U.S. federalincome tax purposes provided such election is made for all foreign income taxespaid or accrued for the relevant taxable year. Dividends received on our commonshares will be treated as income from sources outside the United States andgenerally will constitute “passive category income” for U.S. foreign tax creditlimitation purposes. The rules governing the foreign tax credit are complex andinvolve the application of rules that depend upon your particularcircumstances. Accordingly, you are urged to consult your tax advisor regardingthe availability of the foreign tax credit under your particular circumstances.

The gross amount of distributions paidin Canadian dollars will be included by you in income in a dollar amountcalculated by reference to the exchange rate in effect on the day you actuallyor constructively receive the distribution in accordance with your regularmethod of accounting for federal income tax purposes regardless of whether thepayment is in fact converted into U.S. dollars. If the Canadian dollars areconverted into U.S. dollars on the date of the payment, you should not berequired to recognize any foreign currency gain or loss with respect to thereceipt of Canadian dollars as distributions. If, instead, the Canadian dollarsare converted at a later date, any currency gains or losses resulting from theconversion of the Canadian dollars will be treated as U.S. source ordinaryincome or loss.

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Sale, Exchange or Other TaxableDisposition of Common Shares

You generally will recognize gain orloss upon the sale, exchange or other taxable disposition of our common sharesin an amount equal to the difference between (i) the amount realized upon thesale, exchange or other taxable disposition and (ii) your adjusted tax basis inthe common shares. Generally, subject to the application of the PFIC rulesdiscussed below, such gain or loss will be capital gain or loss and will belong-term capital gain or loss if, on the date of the sale, exchange or othertaxable disposition, you have held the common shares for more than one year. Ifyou are an individual taxpayer, long-term capital gains are subject to taxationat favorable rates. The deductibility of capital losses is subject tolimitations under the Code. Gain or loss, if any, that you realize upon a sale,exchange or other taxable disposition of common shares will be treated ashaving a United States source for U.S. foreign tax credit limitation purposes.

If you receive any foreign currency onthe sale of common shares, you may recognize ordinary income or loss as aresult of currency fluctuations between the date of the sale of common sharesand the date the sale proceeds are converted into U.S. dollars.

Passive Foreign Investment CompanyConsiderations

Special U.S. federal income tax rulesapply to U.S. persons owning stock of a PFIC. A foreign corporation will beconsidered a PFIC for any taxable year in which (i) 75% or more of its grossincome is passive income, or (ii) 50% or more of the average value (or, ifelected, the adjusted tax basis) of its assets are considered “passive assets”(generally, assets that generate passive income).

Based on past and current operations andfinancial projections, we believe we currently are not a PFIC and we do notexpect to become a PFIC in the future. The determination of whether or not weare a PFIC is based on the application of complex U.S. federal income taxrules, which are subject to differing interpretations. Accordingly, there canbe no assurance that the IRS will not challenge the determination made usconcerning our PFIC status. If we were classified as a PFIC for any taxableyear during which you hold our common shares, you would be subject to increasedtax liability (generally including an interest charge) upon the sale or otherdisposition of the common shares or upon the receipt of certain distributionstreated as “excess distributions,” unless you elect to be taxed currently (asdiscussed below) on your pro rata portion of our income, regardless of whethersuch income was actually distributed. An excess distribution generally would beany distribution to you with respect to common shares during a single taxableyear that is greater than 125% of the average annual distributions received byyou with respect to common shares during the three preceding taxable years or,if shorter, during your holding period for the common shares.

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In addition, certain special, generallyadverse rules will apply to the common shares if we are a PFIC. For example,under Section 1298(b)(6) of the Code, if you use PFIC shares as security for aloan (including a marginal loan) you will, except as may be provided inTreasury regulations, be treated as having made a taxable disposition of suchshares.

Mark-to-Market Election

If the common shares are regularlytraded on a registered national securities exchange or certain other exchangesor markets, then such common shares would constitute “marketable stock” forpurposes of the PFIC rules, and you would not be subject to the foregoing PFICrules if you made a mark-to-market election. After making such an election, yougenerally would include as ordinary income each year during which the electionis in effect and during which we are a PFIC the excess, if any, of the fairmarket value of our common shares at the end of the taxable year over youradjusted basis in such common shares. These amounts of ordinary income wouldnot be eligible for the favorable tax rates applicable to qualified dividendincome or long-term capital gains. You also would be allowed to take anordinary loss in respect of the excess, if any, of your adjusted basis in ourcommon shares over their fair market value at the end of the taxable year (butonly to the extent of the net amount of income that was previously included asa result of the mark-to-market election). Your tax basis in our common shareswould be adjusted to reflect any income or loss amounts resulting from amark-to-market election. If made, a mark-to-market election would be effectivefor the taxable year for which the election was made and for all subsequenttaxable years unless the common shares ceased to qualify as “marketable stock”for purposes of the PFIC rules or the IRS consented to the revocation of theelection. In the event that we are classified as a PFIC, you are urged toconsult your tax advisor regarding the availability of the mark-to-marketelection, and whether the election would be advisable in your particularcircumstances.

QEF Election 

The PFIC tax rules outlined above alsowould not apply to you if you alternatively elected to treat us as a “qualifiedelecting fund” or “QEF”. An election to treat us as a QEF will not beavailable, however, if we do not provide the information necessary to make suchan election. We will not provide you with the information necessary to make aQEF election, and thus, the QEF election will not be available with respect toour common shares.

Notwithstanding any election made withrespect to our common shares, dividends received with respect to our commonshares will not constitute “qualified dividend income” if we are a PFIC ineither the year of the distribution or the preceding taxable year. Dividendsthat do not constitute qualified dividend income are not eligible for taxationat the reduced tax rate discussed above in “Certain U.S. Federal Income TaxConsiderations – Distributions.” Instead, such dividends would be subject totax at ordinary income rates.

You are urged to consult your taxadvisor concerning the U.S. federal income tax consequences of holding ourcommon shares if we are considered a PFIC in any taxable year.

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Information Reporting and BackupWithholding

In general, information reporting willapply to dividends paid to you in respect of common shares and the proceedsreceived by you from the sale, exchange or other disposition of common shareswithin the United States unless you are an exempt recipient. A backupwithholding tax may apply to such payments if you fail to provide a taxpayeridentification number or certification of exempt status or fail to report infull dividend and interest income.

In addition, U.S. Holders should beaware of reporting requirements with respect to the holding of certain foreignfinancial assets, including stock of foreign issuers which is not held in anaccount maintained by certain financial institutions, if the aggregate value ofall of such assets exceeds U.S.$50,000. U.S. Holders should also be aware thatif we were a PFIC, they would generally be required to file IRS Form 8621,which is also where they would make a QEF election, if applicable. The Treasuryand IRS continue to issue new guidance regarding these information reportingrequirements, and U.S. Holders should consult their own tax advisors regardingthe application of the information reporting rules to our common shares andtheir particular situations.

Backup withholding is not an additionaltax. Any amounts withheld under the backup withholding rules will be allowed asa refund or credit against your U.S. federal income tax liability, providedthat the required information is furnished to the IRS.

**F) DIVIDENDS AND PAYING AGENTS**

This Form 20-F is being filed as anAnnual Report under the Exchange Act and, as such, there is no requirement toprovide any information under this section. 

**G) STATEMENTS BYEXPERTS**

This Form 20-Fis being filed as an Annual Report under the Exchange Act and, as such, thereis no requirement to provide any information under this section. 

**H) DOCUMENTS ONDISPLAY**

Any documents referred to in thisdocument may be inspected at the registered agent office for the Company, in BritishColumbia is KMS Corporate Services Inc, 1100 One Bentall Center, 505 BurrardStreet, Box 11, Vancouver, B.C., V7X 1M5.during normal business hours.

You may also review a copy of theCompany’s filings with the SEC, including exhibits and schedules filed with it,in the SEC's Public Reference Room at 100 F Street NE, Washington, D.C. 20549.You may call the SEC at 1-800-SEC-0330 or the Conventional Reading Rooms’Headquarters Office at 212-551-8090 for further information on the publicreference rooms. The SEC maintains a web site (www.sec.gov) that containsreports, proxy and information statements and other information regardingregistrants that file electronically with the SEC. 

45
 
**I) SUBSIDIARYINFORMATION**

There is no information relating to the  Company’s subsidiaries which must be provided in Canada and which is not  otherwise called for by IFRS used in preparing the consolidated financial  statements.

**ITEM XI.QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK**

Other than described below, we are not aparty to any market risk sensitive instruments other than instrumentsevidencing interest-bearing debt obligations as described in “Item 4 – History andDevelopment of the Company, Material Events” and in Note 6 and Note 13 to ouraudited financial statements for the year ended September 30, 2012 entitled“Financial Instruments” and “Long Term Debt”, respectively. 

***Financial instruments***

               ***Credit  risk***

 Credit risk is the risk that a party to one of  the Company’s financial instruments will cause a financial loss to the Company  by failing to discharge an obligation.

                ***Liquidity  rick***

 Liquidity risk is the risk that the Company  will encounter difficulty in meeting obligations associated with its financial  liabilities. The Company manages liquidity risk by regularly monitoring  forecast and actual cash flows as well as maturity profiles of financial assets  and financial liabilities.

               ***Market  risk***

 Market risk is the risk that fair value or  future cash flows of financial instruments will fluctuate because of changes in  interest rates, other market prices, and/or foreign currency exchange rates. The  carrying amounts of the Company’s financial instruments are not subject to  interest rate risk. 

 The Company is exposed to currency risk in  relation to their US dollar financing referred to in Note 13 and the investment  in life settlement contracts (Note 7) denominated in US dollars. The Company  has not entered into any foreign currency contracts to mitigate this risk.

                ***Fair  value***

 Carrying amounts of certain Company financial  instruments, including cash and cash equivalents, short-term deposits, amounts  and notes receivable, other receivables, accounts payable, accrued liabilities,  due to broker, secured borrowing, loans from related parties and convertible  debentures approximate fair values due to their short-term maturities.  The fair values of marketable securities are  based on the closing bid prices on the last day the securities traded on, or  prior to the consolidated statement of financial position date.

**ITEMXII. DESCRIPTION OF SECURITIES OTHER THAN EQUITY SECURITIES**

This Form 20-F is being filed as anAnnual Report under the Exchange Act and, as such, there is no requirement toprovide any information under this section. 

46
 
**PARTII**

**ITEM XIII.DEFAULTS, DIVIDENDS, ARREARS AND DELINQUENCIES**

There has not been a material default inthe payment of principal, interest, a sinking fund or purchase fundinstallment, or any other material default not cured within thirty days,relating to indebtedness of the Company. There are no payments of dividend bythe Company in arrears, nor has there been any other material delinquencyrelating to any class of preference shares of the Company. 

**ITEM XIV.MATERIAL MODIFICATIONS TO THE RIGHTS OF SECURITY HOLDERS AND USE OF PROCEEDS**

**MATERIALMODIFICATION TO THE RIGHTS OF SECURITY HOLDERS**

At the Company’s AGM on June 26, 2008,shareholders were asked to consider, and if deemed advisable, to pass with orwithout variation, a special resolution to approve an amendment to Article No.10.3 of the Corporation to increase the quorum requirement for shareholdersmeetings to 2 shareholders in person or by proxy representing not less than33.33% of the outstanding shares of the Corporation. The resolution was passedand the directors have yet to enact an Amendment. 

**USE OF PROCEEDS**

This Form 20-F is being filed as anAnnual Report under the Exchange Act and, as such, there is no requirement toprovide any information under this section. 

**ITEM XV.CONTROLS AND PROCEDURES**

**DISCLOSURECONTROLS AND PROCEDURES**

Under  the supervision and with the participation of the Company’s management,  including the Company’s Chief Executive Officer and Chief Financial Officer,  the Company re-evaluated the effectiveness of the design and operation of its  disclosure controls and procedures (as defined in Rule 13a-15(e) under the  Securities Exchange Act of 1934, as amended) as of a date (the “Evaluation  Date”) being September 30, 2012. Based on this evaluation these officers have  concluded that as of the end of the period covered by this Annual Report on  Form 20-F, our disclosure controls and procedures were effective and adequate  to insure that the information required to be disclosed by the Company in  reports it files or submits under the Exchange Act were recorded, processed,  summarized and reported in the time period specified in the Commission's rules  and forms. 

**MANAGEMENT’SANNUAL REPORT ON INTERNAL CONTROLS OVER FINANCIAL REPORTING**

Our management is responsible for establishing  and maintaining adequate internal control over financial reporting for the  Company. The Company’s internal control over financial reporting is designed to  provide reasonable assurance regarding the reliability of financial reporting  and the preparation of financial statements for external purposes in accordance  with IFRS and includes those policies and procedures that (1) pertain to the  maintenance of records that in reasonable detail accurately and fairly reflect  the transactions and dispositions of the assets of the Company; (2) provide  reasonable assurance that transactions are recorded as necessary to permit  preparation of financial statements in accordance with IFRS, and that receipts  and expenditures of the Company are being made only in accordance with  authorizations of management and directors of the Company; and (3) provide  reasonable assurance regarding prevention or timely detection of unauthorized  acquisition, use or disposition of the Company’s assets that could have a  material effect on the financial statements.

47
 
Our management, including our Chief Executive  Officer and Chief Financial Officer, assessed the effectiveness of internal  control over financial reporting as of September 30, 2011. Based on that  assessment, our management concluded that there was no material weakness in our  internal control relating to our controls over financial reporting,  Specifically, the design of controls over the preparation and review of  consolidated financial information was sufficient to enable the Company to file  these consolidated financial statements for the years ended September 30, 2012  in a timely manner.

This annual report does not include anattestation report of the company’s registered public accounting firm regardinginternal control over financial reporting. Management’s report was not subjectto attestation by the company’s registered public accounting firm pursuant totemporary rules of the Securities and Exchange Commission that permit theCompany to provide only management’s report in this annual report. 

48
 
**REMEDIATION STEPSTO ADDRESS MATERIAL WEAKNESS**

Management had dedicated significant resources  to correct the previous accounting error relating to our revenue recognition  policy and to ensure that we take proper steps to improve our internal controls  and remedy our material weakness in our financial reporting and disclosure  controls in previous fiscal years. Management is committed to continually  improve control policies and procedures.

We believe that, as a  result of management’s in-depth review of its accounting processes, the  utilization of external resources and the additional procedures management has  implemented there are no material inaccuracies or omissions of material fact in  this Form 20-F and, to the best of our knowledge, we believe that the  consolidated financial statements in this Form 20-F fairly present in all material  aspects the financial condition, results of operations and cash flows of Forum  in conformity with generally accepted accounting principles.

**ITEM XVI. AUDITCOMMITTEE FINANCIAL EXPERT**

**AUDIT COMMITTEEFINANCIAL EXPERT**

49
 
The Company has an Audit Committeeestablished by the Board of Directors. Our board has determined that we have afinancial expert serving on our audit committee as defined by Item 401(h) ofRegulation S-K of the Exchange Act.

We believe that the combined knowledge,skills and experience of the members of our Audit Committee enables them, as agroup, to act effectively in the fulfillment of their tasks andresponsibilities, including those under the Sarbanes-Oxley Act of 2002. Mr.Michael Barrett is chairman of the audit committee and is a member who wouldqualify as an audit committee financial expert. 

**CODE OF ETHICS**

We have adopted a code of ethics for ourChief Executive Officer, Chief Financial Officer, principal accounting officer,controller and other persons performing similar functions. Our code of ethicscomplies with the SEC rules. The code of ethics addresses the following:
- Honest and ethical conduct,     including handling of corporate opportunities and conflicts of interest;
- Full, fair, accurate, timely and     quality public disclosure filed with the SEC and otherwise publicly made     by us;
- Compliance with applicable the laws     and regulations;
- Prompt internal reporting of     violations of the code of ethics; and
- Accountability for adherence to the     code of ethics.

There have been no waivers to the codeof ethics as of the date of this report 

**PRINCIPAL ACCOUNTANTFEES AND SERVICES**

The independent auditors of the Companyare the firm of MNP LLP, Chartered Accountants and Advisors, located at 2300 –1055 Dunsmuir Street, Vancouver, British Columbia, Canada V7X 1J1. 

For the periods ended September 30, 2012the Company was invoiced by MNP LLP, for audit fees, audit-related fees, taxfees and all other fees as set forth below: 
  Year Ended  Year Ended   September  September   30, 2012  30, 2011        Audit  fees - auditing of our annual financial statements and preparation of  auditors' report.$105,000 $70,000               Audit-related  fees - review of each of the quarterly financial statements. -  -        Tax  fees - preparation and filing of three major tax-related forms and tax  planning. -  -        All  other fees - other services provided by our principal accountants. -  -        Total  fees paid or accrued to our principal accountants$105,000 $70,000 
50
 
Note: (1) "Audit Fees"represent fees for the audit of the Company's annual financial statements,review of the Company's interim financial statements and review in connectionwith the Company's statutory and regulatory filings 

The Audit Committee has adopted procedures  requiring Audit Committee review and approval in advance of all particular  engagements for services to be provided by MNP LLP. Consistent with applicable  laws, the procedures permit limited amounts of services, other than audit,  review and attest services, to be approved by one or more members of the Audit  Committee pursuant to authority delegated by the Audit Committee, provided the  Audit Committee is informed of each particular service. The Audit Committee  approved all of the engagements and fees during the period ended September 30,  2012. The Audit Committee reviews with MNP LLP whether the non-audit services  to be provided are compatible with maintaining the auditors' independence. The  Board has determined that, beginning with January 1, 2006, fees paid to the  independent auditors for non-audit related services in any year will not exceed  the fees paid for audit services during the year. Permissible non-audit  services will be limited to fees for tax services, accounting assistance or  audits in connection with acquisitions, and other services specifically related  to accounting or audit matters such as registration statements filings or  private placements or public offerings. 

**EXEMPTIONS FROMTHE LISTING STANDARDS FOR AUDIT COMMITTEES**

Not Applicable. 

**PURCHASES OFEQUITY SECURITIES BY THE ISSUER AND AFFILIATED PURCHASERS**

Not Applicable. 

**PARTIII**

**ITEM XVII.FINANCIAL STATEMENTS**

See the Financial Statements and Exhibits  listed in Item XIX hereof and filed as part of this Annual Report. Included are  audited consolidated statement of financial positions as at September 30, 2012  and September 30, 2011 and October 1, 2010, and the consolidated statements of comprehensive  income (loss) and deficit and consolidated statements of cash flows for each of  the year ended September 30, 2012 and September 30, 2011 including the  Auditors’ Report to Shareholders. 

The Company adopted InternationalFinancial Reporting Standards ("IFRS") effective October 1, 2011,with a transition date of October 1, 2010. These consolidated financialstatements ("Statements") are expressed in Canadian dollars, theCompany’s functional and presentation currency, and are the Company's firstannual financial statements prepared in compliance with IFRS and IFRS 1,First-time Adoption of International Financial Reporting Standards ("IFRS1"), as issued by the International Accounting Standards Board("IASB"). 

51
 
**ITEM XVIII.FINANCIAL STATEMENTS**

Not applicable. 

**ITEM XIX.EXHIBITS**

Exhibits attached to this Form 20-F areas follows: 

**FINANCIALSTATEMENTS**

(i) Management’s Responsibility toFinancial Reporting. 

(ii) Auditors’ Report dated, February  19, 2013.

(iii) Consolidated Statements ofFinancial Position as at September 30, 2012, and 2011, and October 1, 2010. 

(iv) Consolidated Statements of Comprehensive Income  (Loss) and Deficit for the year ended September 30, 2012 and the year ended  September 30, 2011. 

(v) Consolidated Statements of Cash Flows for the  year ended September 30, 2012 and the year ended September 30, 2011. 

(v) Consolidated Statement of Changes in Equity for  the year ended September 30, 2012 and the year ended September 30, 2011. 

(vii) Notes to the Consolidated Financial Statements  for the year ended September 30, 2012 and the year ended September 30, 2011.  Financial Statements Schedules are omitted because they are not applicable, not  required or because the required information is included in the consolidated  financial statement or notes thereto filed within. 

52
 **Exhibit****Description**1.1Registered Incorporation Memorandum(1)1.2Articles of Continuance into Ontario(2)1.3Articles of Amendment, Change of Name(2)1.4Articles of Amendment, Authorization of Preferred Shares    including Designation of Series “A” and Series “B” Preferred Share(3)4.1Loan Agreement, dated September 21, 2005(4)4.1.(i)First Amendment to Loan Agreement, dated October 11, 2005(4)4.1.(ii)Second Amendment to Loan Agreement, dated November 6, 2006(4)4.1.(iii)Third Amendment to Loan Agreement, dated May 2, 2007(4)4.2Sales agreement. Life Settlement Policy, dated March, 27, 2012(5).4.3Sales agreement. Travel Clubs, dated December 1, 2011 (5)4.4Sales agreement. Life Settlement Policy, dated June 28, 2012 (5)4.7Subscription Agreement, Colorado River Resorts, LLC, January 1,    20084.8Amended and Restated Loan Agreement, Caterpillar Financial    Services Corporation, February 6, 20094.9Sales Agreement. International Fitness Vacations (BC) Ltd., date    January 31, 2011(5)4.10Sales Agreement.  Travel Club    Purchase Agreement, dated December 1, 2011(5)8.1List of Subsidiaries11.1Code of Ethics, January 1, 2003(3)12.1Section 302    Certification of Chief Executive Officer12.2Section 302    Certification of Chief Financial Officer13Section 906    Certification of Chief Executive Officer and Chief Financial Officer
**Notes**: (1) Incorporated by referenceto Form 20-F filed with the SEC on November 3, 1998. (2) Incorporated byreference to Form 20-F filed with the SEC on August 15, 2003. (3) Incorporatedby reference to Form 20-F filed with the SEC on August 29, 2007. (4)Incorporated by reference to Form 20-F filed with the SEC on December 29, 2006.(5) To be filed upon request.

53
 
**SIGNATURES**

The registrant hereby certifies that itmeets all of the requirements for filing on Form 20-F and that it has dulycaused and authorized the undersigned to sign this annual report on its behalf.
Date:  February 19, 2013 **FORUM  NATIONAL INVESTMENTS LTD.**   /s/  Daniel Clozza Daniel  Clozza, President and Chief Executive Officer   /s/  Martin Tutschek Martin  Tutschek, Chief Financial Officer
54

**INDEX TO  FINANCIAL STATEMENTS**
 Page  Management’s    Responsibility for Financial ReportingF-2Auditors’ Report dated February 19, 2013F-3Consolidated Statements    of Financial Position as at September 30, 2012 and September 30, 2011, and    October 1, 2010.F-4Consolidated Statements    of Comprehensive Income (Loss) and Deficit for the years ended September 30, 2012    and 2011.F-5Consolidated Statements    of Cash Flows for the years ended September 30, 2012 and 2011.F-6Consolidated Statements    of Changes in Equity as at September 30, 2012 and September 30, 2011 and    October 1, 2010.F-7Notes to the Consolidated Financial Statements for years ended    September 30, 2012 and 2011.F-8 
**FORUM NATIONAL INVESTMENTS LTD.**

September 30, 2012 and 2011 and 2010 

Consolidated Financial Statements   (Expressed in Canadian Dollars) 
  **Management’s Responsibility for      Financial Reporting** 
To the Shareholders of Forum  National Investments Ltd.,

 The preparation and presentation of  the consolidated financial statements of Forum National Investments Ltd. are  the responsibility of the Company’s management. The consolidated financial  statements are prepared in accordance with International Financial Reporting  Standards and include amounts that are based on management’s best estimates and  judgment based on information currently available. This responsibility includes  selecting appropriate accounting principles and methods, and making decisions  affecting the measurement of transactions in which objective judgment is  required.

 Management has developed and is  maintaining a system of internal controls to ensure that the Company’s assets  are safeguarded, transactions are authorized and properly recorded, and  financial information is reliable. 

 The Board of  Directors and Audit Committee are of Directors who are neither management nor  employees of the Forum National Investments Ltd. (“the Company”). The Board is  responsible for overseeing management in the performance of its financial  reporting responsibilities, and for approving the financial information  included in the annual report. The Board fulfils these responsibilities by  reviewing the financial information prepared by management and discussing  relevant matters with management and external auditors. The Audit Committee has  the responsibility of meeting with management and external auditors to discuss  the internal controls over the financial reporting process, auditing matters  and financial reporting issues. The Board is also responsible for  recommending the appointment of the Company's external auditors.

 The consolidated statements of  financial position as at September 30, 2012 and 2011 and October 1, 2010, the  consolidated statements of comprehensive loss, changes in equity and cash flows  for the years ended September, 30 2012 and 2011 have been audited by MNP LLP,  Chartered Accountants, and their report outlines the scope of their examination  and gives their opinion on the financial statements.  The external  auditors have full and free access to, and meet periodically and separately  with, both the Board and  management to discuss their audit findings.

“Dan  Clozza” (signed) 

 Dan Clozza   President and Chief Executive Officer

“Martin  Tutschek” (signed)

 Martin Tutschek  Chief  Financial Officer

 February 19,  2013
 
**INDEPENDENT AUDITORS’ REPORT**

 To the Board of Directors and Shareholders of Forum National Investments Ltd.: 

We have audited the accompanying consolidated financial statements of Forum National Investments Ltd., and its  subsidiaries, which comprise the consolidated statement of financial position as at September 30, 2012, September  30, 2011, and October 1, 2010, and the consolidated statements of comprehensive loss, changes in equity, and cash  flows for the years ended September 30, 2012 and 2011, and a summary of significant accounting policies and other  explanatory notes.

*Management’s Responsibility for the Consolidated Financial Statements*  Management is responsible for the preparation and fair presentation of these consolidated financial statements in  accordance with International Financial Reporting Standards as issued by the International Accounting Standards  Board, and for such internal control as management determines is necessary to enable the preparation of  consolidated financial statements that are free from material misstatement, whether due to fraud or error.

*Auditors' Responsibility*  Our responsibility is to express an opinion on these consolidated financial statements based on our audit. We  conducted our audit in accordance with Canadian generally accepted auditing standards and with the standards of  the Public Company Accounting Oversight Board (United States). Those standards require that we comply with  ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the consolidated  financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the  consolidated financial statements. The procedures selected depend on the auditors’ judgment, including the  assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or  error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and  fair presentation of the consolidated financial statements in order to design audit procedures that are appropriate in  the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal  control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of  accounting estimates made by management, as well as evaluating the overall presentation of the consolidated  financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit  opinion.

*Opinion*  In our opinion, these consolidated financial statements present fairly, in all material respects, the financial position  of Forum National Investments Ltd. and its subsidiaries as at September 30, 2012, September 30, 2011, and October  1, 2010, and the results of their financial performance and their cash flows for the years ended September 30, 2012  and 2011, in accordance with International Financial Reporting Standards as issued by the International Accounting  Standards Board.

*Emphasis of Matter*  Without qualifying our opinion, we draw attention to Note 1 of these consolidated financial statements, which states that Forum National Investments Ltd. incurred significant losses from operations, negative cash flows from operating activities and has an accumulated deficit. This, along with other matters described in Note 1, indicates the existence of a material uncertainty which may cast doubt about the ability of Forum National Investments Ltd. to continue as a going concern. Our opinion is not qualified in respect of this matter. 

Chartered Accountants

Vancouver, BC, Canada Chartered Accountants  February 19, 2013
**ACCOUNTING › CONSULTING › TAX**      2300, 1055 DUNSMUIR STREET, BOX 49148, VANCOUVER, BC V7X 1J1      1.877.688.8408 P: 604.685.8408 F: 604.685.8594 mnp.ca 
**FORUM  NATIONAL INVESTMENTS LTD.**  Consolidated Statements of Financial Position   (Expressed in Canadian Dollars) 
  September 30,       2012  September 30,       2011  October 1,       2010  Assets                   **Current**              Cash  and cash equivalents$32,910 $51,040 $368,843      Short-term  deposits 3,500  3,500  3,500      Marketable  securities (note 4) -  -  51      Accounts  and notes receivable (note 19) 95,415  35,352  84,562      Other  receivables 155  2,018  14,360      Prepaid  expenses 23,260  24,412  15,283      Discontinued  current assets -  74,809  22,625 **Total  Current Assets** 155,240  191,131  509,224           **Amounts  and notes receivable (note 19)** 39,916  208,729  109,226 **Investments  in Life Settlement Contracts (note 7)** 1,777,390  2,832,972  2,670,070 **Property,  plant and equipment (note 8)** 6,301,847  7,767,784  9,469,026 **Discontinued  plant, property and equipment (note 8 and note 9)** -  91,384  223,534 Total  Assets$8,274,393 $11,092,000 $12,981,080           Liabilities  and Shareholders' Equity                   **Current**              Accounts  payable and accrued liabilities$1,020,204 $534,476 $528,122      Secured  borrowing (note 11) -  51,064  106,341      Due to  broker (note 4) -  -  97,146      Deferred  revenue, current portion (note 10) -  876,165  1,077,068      Current  portion of Long-term debt (note 13) 185,074  140,968  177,128      Income  tax payable (note 15) -  1,712,000  1,712,000      Convertible  debentures (note 12) 40,486  40,486  40,486      Loans  from related parties (note 18) 52,420  137,872  92,033      Derivative  Liability (Note 14 d) -  666,701  2,341,474      Conversion  rights (note 12) 237,738  102,756  45,091      Discontinued  current liabilities -  32,965    **Total  Current Liabilities** 1,535,922  4,295,453  6,216,889           **Convertible  Debentures (note 12)** 790,303  328,679  - **Deferred  revenue (note 10)** -  182,472  751,868 **Long-term  debt (note 13)** 4,379,717  4,748,054  4,846,198 Total  Liabilities 6,705,942  9,554,658  11,814,955           **Shareholders'  equity**         Shares  to be issued 55,475  -  - Share  capital 25,924,757  25,782,966  25,810,369 Deficit (24,411,781) (24,245,624) (24,644,244)**Total  Shareholders' equity** 1,568,451  1,537,342  1,166,125 Total  Liabilities and Shareholders' Equity$8,274,393 $11,092,000 $12,981,080 
Nature of  operations and ability to continue as going concern (note 1)  Commitments (note 17)  Subsequent events (note 24)   Approved on behalf of the Board: 
/s/      Dan ClozzaDirector/s/      Martin TutschekDirectorDan      Clozza Martin      Tutschek  
**FORUM  NATIONAL INVESTMENTS LTD.**  Consolidated Statements of Comprehensive Income (Loss) and Deficit   (Expressed in Canadian Dollars) 
  Year ended September       30, 2012  Year ended September       30, 2011 **Revenues**           Charter  Yacht Income$444,421 $244,190      Interest  income 21,733  25,934   466,154  270,124        **Cost      of sales** 1,822,238  1,550,991        **Loss      from operations** (1,356,084) (1,280,867)       **Expenses**           Wages$648,397 $732,744      General  and administration 905,507  892,679      Bad  debt expense (recovery) (41,499) 8,954      Commission  cost 987  2,218      Depreciation  of property, plant & equipment 28,469  33,234      Depreciation  of intangible assets 4,011  24,923   1,545,872  1,694,752        **Loss      from continuing operations** (2,901,956) (2,975,619)       **Other      Income (expenses)**           Net  loss on investment in life settlement contracts (note 7) (149,111)$(430,157)     Fair  value gain on derivative liability (note 14 d) 666,701  1,674,773      Other  expenses (59,333) (9,667)     Loss  on disposal of life settlement contracts (note 7) (815,063) -      Gain  on disposal of capital assets    49,987      Foreign  exchange gain / (loss) 126,485  (2,532)     Gain  on sale of subsidiaries (note 20) 1,041,039  89,144      Income  from discontinued operations (note 5)           Write-down  of long-term receivable (note 8) (98,113) -      Impairment  on tangible assets (note 8) (549,959) (634,315)  162,645  737,233        **(Loss)      / profit for the year before tax**$(2,739,311)$(2,238,386)**Income      tax  (note 15)** 1,712,000  - **(Loss)      / profit for the year after tax from continuing operations**$(1,027,311)$(2,238,386)       **Profit      for the year from discontinued operations (note 20, 5)** 861,154  2,637,006 **(Loss)      / profit for the year**$(166,157)$398,620        **Deficit,      beginning of period**$(24,245,624) (24,644,244)**Deficit,      end of period**$(24,411,781)$(24,245,624)       Basic      earnings per share - continuing operations (note 14 c) (0.03) (0.07)Diluted      earnings per share - continuing operations (note 14 c) (0.03) (0.07)       Basic      earnings per share - discontinued operations (note 14 c) 0.03  0.09 Diluted      earnings per share - discontinued operations (note 14 c) 0.01  0.03 
See accompanying notes to consolidated  financial statements. 
 
**FORUM  NATIONAL INVESTMENTS LTD.**  Consolidated Statements of Cash Flows  (Expressed in Canadian Dollars) 
  Year ended  Year      ended   September 30,       2012  September      30,       2011 **Cash      flow from operating activities:**           Net  Income for the year (166,157) 398,620        Adjustments to reconcile net income (loss to net cash provided by (used in operating activities:           Deferred  vacation revenue (331,942) (823,312)     Gain  on fair value of derivative liability (666,701) (1,674,773)     Accretion  of interest expense on convertible debentures 61,608  188,572      Accretion  of Interest expense on long-term debt 346,092  348,335      Depreciation  of tangible assets 881,594  996,554      Depreciation  of intangible assets 4,011  24,923      Gain  on sale of subsidiaries (1,086,309) (89,144)     Fair  value adjustment on Life Settlements contracts 226,475  430,157      Loss  on sales of Life Settlement contracts 815,063  -      Other  expenses 11,008  -      Loss  on settlement of long-term receivable 98,113  -      Gain  on disposal of tangible assets -  (49,987)     Impairment  of tangible assets 549,959  634,315      Recovery  of deferred income tax (1,712,000) -      Effects  of foreign exchange (245,596) (56,039)Changes      in non-cash working capital items:           Accounts,  notes, and other receivables 13,130  85,070      Prepaid  expenses 1,152  (9,129)Accounts      payable and accrued liabilities 442,079  59,367 Cash      provided by (used in) continuing operations (1,126,395) (375,352)Cash      provided by (used in) discontinuing operations 367,974  838,881               **Cash      flows from investing activities**           Purchase  of tangible assets -  (29,640)     Proceeds  from sale of tangible assets (6,489) 150,000      Proceeds  from disposal of subsidiaries 500,000  12,000      Purchase  of life insurance premiums (376,871) (551,980)     Proceeds  from marketable securities -  51      Proceeds  from disposal of life settlement policies 356,674  - Cash      provided by (used in) continuing operations 473,314  (419,569)Cash provided      by (used in) discontinuing operations -  -        **Cash      flow from financing activities:**           Net  proceeds received on share issuance 288,898  106,698      Net  proceeds from share subscriptions 55,379  -      Amounts  due to related parties (85,452) 45,839      Long-term  debt - repayments (415,922) (470,639)     Due to  broker -  (97,146)     Proceeds  from debenture financing 452,924  108,762      Proceeds  from secured borrowing (28,850) (55,277)Cash      provided by (used in) continuing operations 266,977  (361,763)Cash      provided by (used in) discontinuing operations -  -        Change      in cash during the year (18,130) (317,803)Cash,      beginning of year 51,040  368,843 **Cash,      end of year** 32,910  51,040 
Supplemental cash flow information (Note  21).  See accompanying notes to consolidated financial statements.
 
**FORUM  NATIONAL INVESTMENTS LTD.**  Consolidated Statement of Changes in Equity  (Expressed in Canadian Dollars) 
  **Share Capital**            **Number of**     **Shares to**     **Total**   **shares**  **Amount**  **be issued**  **Deficit**  **equity**                 Adjusted Balance as at October 1, 2010 29,140,984 $25,810,369 $- $(24,644,244)$1,166,125               -      Common shares issued 20,000  6,698     -  6,698      Conversion of Series B Preference shares 1,355,000  -     -  -      Private placement 2,000,000  100,000     -  100,000      Common shares receivable (193,000) (134,101)    -  (134,101)     Total comprehensive Income (loss) for the period -  -     398,620  398,620                 Balance at September 30, 2011 32,322,984  $25,782,966 $- $(24,245,624)$1,537,342                      Private placement 700,000  288,802     -  288,802      Shares receivable cancelled 97,000   44,700     -  44,700      Common shares receivable (100,000) (96,590)    -  (96,590)     Treasury shares received (78,833) (95,121)    -  (95,121)     Share subscriptions received -  -  55,475  -  55,475      Total comprehensive Income (loss) for the period -  -     (166,157) (166,157)                Balance at September 30, 2012 32,941,151 $25,924,757 $55,475 $(24,411,781)$1,568,451 
See accompanying notes to consolidated financial  statements.
 **FORUM  NATIONAL INVESTMENTS LTD.**      Notes  to Consolidated Financial Statements      Year ended September 30, 2012, and 2011, and 2010      (Expressed in Canadian dollars) **1.****Nature  of Operations and Ability to Continue as a Going Concern** The  Company was incorporated on September 22, 1995 under the*Business**Corporations  Act*(British  Columbia) and commenced operations on that date. On October 2, 1997, the  Company was continued under the laws of the Province of Ontario. Effective  February 26, 1999, the Company changed its name from Snowbird Vacations  International Inc. to inTRAVELnet.com Inc. and on April 17, 2002, the  Company’s name was changed to Forum National Investments Ltd.  The  Company’s principal office is Suite 6000 First Canadian Place, 100 King  Street West, Toronto ON M5X 1E2, the telephone number is 778-588-7780 and fax  number is (866) 988-8745. The  Company earns income from its charter yacht business and its investments in  life settlement contracts. As at September 30, 2012, the Company has an  accumulated deficit of $24,411,781 and a working capital deficit of $1,380,682.  The Company anticipates incurring substantial expenditures to further develop  its life settlement investments and yacht charter lines of business. The  Company has cash on hand of $32,910, the Company’s cash flow from operating  activities may not be sufficient to satisfy its obligations as they come due  as well as meeting the requirements of its capital investment programs and  covenants on its long term debt. These factors cast substantial doubt about  the Company’s ability to continue as a going concern. The continued existence  of the Company is dependent upon its ability to generate profit from its life  settlement investments and yacht charter operations to meet its obligations  as they become due. If additional cash is needed, the Company intends to  finance the future capital required to acquire life settlement contracts and  continued operations from a combination of traditional debt and equity  markets. However, there is no assurance that (a) traditional debt and equity  markets may be accessible as required, or if so, on acceptable terms and, or  (b) the demand for and selling prices of the Company’s services, may not be  sufficient to meet cash flow expectation. The outcome of these matters cannot  be predicted with certainty and therefore the Company may not be able to  continue or expand operations as planned. These consolidated financial  statements do not include any adjustments to the amounts and classification  of assets and liabilities that may be necessary should the Company be unable  to continue as a going concern.    The  financial statements of the Company for the year ended September 30, 2012  were authorized for issue by the Board of Directors on February 19, 2013.**2.****Basis  of Presentation** (a)**Statement  of Compliance** The  Company adopted International Financial Reporting Standards  ("IFRS") effective October 1, 2011, with a transition date of October  1, 2010. These consolidated financial statements ("Statements") are  expressed in Canadian dollars, the Company’s functional and presentation  currency, and are the Company's first annual financial statements prepared in  compliance with IFRS and IFRS 1, First-time Adoption of International  Financial Reporting Standards ("IFRS 1"), as issued by the International  Accounting Standards Board ("IASB"), and include the accounts of  the Company and the following subsidiaries:   IncorporatingDate      of Acquisition SubsidiariesOwnershipJurisdictionor      Incorporation      Spirit      Yacht Charters Ltd.100%British      Columbia, CanadaAugust      7, 2008 American      Life Settlement Society LLC100%State      of Delaware, USANovember      15, 2007
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 **FORUM  NATIONAL INVESTMENTS LTD.**      Notes  to Consolidated Financial Statements      Year ended September 30, 2012, and 2011, and 2010      (Expressed in Canadian dollars) **2.****Basis  of presentation****(continued)** (a)**Statement  of Compliance (continued)** An  explanation of how the transition to IFRS has affected the reported financial  positions, financial performance and cash flows of the Company is provided in  Note 25. Note 25 includes reconciliations of the consolidated statements of  financial position at October 1, 2010 and September 30, 2011, as well as  reconciliations of net earnings and total comprehensive income for the fiscal  year ended September 30, 2011, as reported under Previous GAAP to those now  being reported under IFRS. (b)**Basis  of Measurement** The  consolidated financial statements of the Company have been prepared on an  historical cost basis except for the following items:  -  derivative financial instruments are measured  at fair value
-  financial instruments at fair value through  profit or loss are measured at fair value     The Company’s functional and presentation currency is the  Canadian dollar.
 **Basis of Consolidation** These  consolidated financial statements include the financial statements of the  Company and all of its subsidiaries. All significant intercompany balances  and transactions have been eliminated. (c)**Critical  Accounting Estimates, Judgements and Assumptions**  The  preparation of financial statements in conformity with IFRS requires  management to make judgements, estimates and assumptions that affect the  reported amounts of assets and liabilities and shareholder’s equity and  disclosure of contingent assets and liabilities at the date of the financial  statements, and the reported amounts of revenues and expenses during the  reporting periods. Significant areas requiring the use of estimates include  the valuation of amounts and notes receivable, impairment of assets,  including intangible assets, provision for doubtful accounts, rates for  amortization and revenue recognition, balances of accrued liabilities, fair  value measurement of conversion rights embedded in convertible debentures,  legal contingencies provision, income taxes provision, valuation allowance  for future income tax assets, and the determination of the variables used in  the calculation of fair value of life settlement contracts and stock-based  compensation. While management believes the estimates used are reasonable,  actual results could differ from those estimates and could impact future  results of operations and cash flows. Information about these significant  judgments, assumptions and estimates that have the most significant effect on  the recognition and measurement of assets, liabilities, income and expenses  are summarized below: *i.**Fair  value of the conversion rights*  IAS  39 does not indicate any particular valuation technique for the valuation of  the conversion rights associated with convertible debentures. A judgment is  required to determine the most appropriate valuation method. The  number of shares received fluctuates while the conversion discount of 20%  less than market price is a constant. Therefore the intrinsic valuation  method is deemed appropriate to value the option and the host contract is  determined to be the residual.
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 **FORUM  NATIONAL INVESTMENTS LTD.**      Notes  to Consolidated Financial Statements      Year ended September 30, 2012, and 2011, and 2010      (Expressed in Canadian dollars) **2.****Basis  of presentation****(continued)** (c)**Critical  Accounting Estimates, Judgements and Assumptions (continued)** *ii.**Impairments* At  the end of each reporting period the Company performs a test of impairment,  if there are indicators of impairment. An impairment loss is recognized when  the carrying value of an asset or cash generating unit exceeds its  recoverable amount, which in turn is the higher of its fair value less costs  to sell and its value in use. The value in use is based on discounted  estimated future cash flows. *iii.**Property,  plant and equipment* The  carrying amounts of property, plant and equipment are depreciated to their  estimated residual value over the estimated useful lives of the specific  assets concerned. Depreciation starts on the date the asset is put into use,  or substantially complete for internally constructed assets. The major  categories of property, plant and equipment are depreciated on a  straight-line basis using the estimated lives indicated below:      -  Motor vessel components – 10 – 15 years 
-  Vehicles – 4 years
-  Equipment and computers – 3 – 5 years
-  Leasehold improvements – Term of lease
 *iv.**Deferred  income taxes* Deferred  tax assets are recognized for unused tax losses and tax credits to the extent  that it is probable that taxable income will be available against which the  losses can be utilized. These estimates are reviewed at every reporting date.  Significant management judgment is required to determine the amount of  deferred tax assets that can be recognized, based upon the likely timing and  the level of the reversal of  existing  timing differences, future taxable income and future tax planning strategies.  Refer to Note 15 for more information regarding the income tax provisions. *v.**Fair  value measurement of financial instruments* Where  the fair value of financial assets and financial liabilities recorded in the statement  of financial position cannot be derived from active markets, they are  determined using valuation techniques including the discounted cash flows  model. The inputs to these models are taken from observable markets where  possible, but where this is not feasible, a degree of judgment is required in  establishing fair values. The judgments include considerations of inputs such  as liquidity risk, credit risk and volatility. Changes in assumptions about  these factors could affect the reported fair value of financial instruments.  Refer to Note 6 for more information regarding the fair value measurement of  financial instruments. *vi.**Allowance  for doubtful accounts and revenue adjustments* Each  reporting period, the Company makes an assessment of whether accounts  receivable are collectible from customers. Accordingly, management  establishes an allowance for estimated losses arising from non-payment and  other revenue adjustments, taking into consideration customer  creditworthiness, current economic trends and past experience. If future  collections and trends differ from estimates, future earnings will be  affected. Refer to Note 6 and Note 19 for more information regarding the allowance  for doubtful accounts and the related credit risks.
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 **FORUM  NATIONAL INVESTMENTS LTD.**      Notes  to Consolidated Financial Statements      Year ended September 30, 2012, and 2011, and 2010      (Expressed in Canadian dollars) **2.****Basis  of presentation****(continued)** (c)**Critical  Accounting Estimates, Judgements and Assumptions (continued)** *vii.**Share-based  payments* The  estimation of share-based payment costs requires the selection of an  appropriate valuation model and consideration as to the inputs necessary for  the valuation model chosen. The Company has made estimates as to the  volatility of its own shares, the life of stock options and warrants granted  and the time-period of exercise of those stock options and warrants. The  model used by the Company is the Black-Scholes valuation model.**3.****Significant  Accounting Policies** (a)**Provisions  and contingent liabilities** Provisions  for legal disputes or other claims are recognized when the Company has a  present legal or constructive obligation as a result of a past event, it is  probable that an outflow of economic resources will be required from the  Company and amounts can be estimated reliably. Timing or amount of the  outflow may still be uncertain. Provisions  are measured at the estimated expenditure required to settle the present  obligation, based on the most reliable evidence available at the reporting  date, including the risks and uncertainties associated with the present  obligation. Where there are a number of similar obligations, the likelihood  that an outflow will be required in settlement is determined by considering  the class of obligations as a whole. Provisions are discounted to their  present value, where the time value of money is material. In  those cases where the possible outflow of economic resources as a result of  present obligations is considered improbable or remote, no liability is  recognized. (b)**Revenue  recognition** The  Company generates revenue from yacht charter operations and recognizes  revenue at the time the charters are provided, in accordance with IAS 18 –*Revenue*.  The company earned revenue from travel and membership services sales in prior  years. Travel revenue and dues were recognized at the time the service or  package was provided, and collection was reasonably assured. Membership  revenue was recognized over a period of 5 years, which was managements’ best  estimate of the period over which performance would be provided. Travel and  membership revenues are presented in discontinued operations for the periods  presented. (c)**Other  income** *Net  gain on life settlement contracts* The  Company records investments in the life settlement contracts at fair value on  each statement of financial position date. Any changes to fair value will be  recognized in the statements of comprehensive income in the period in which  the changes occur. The Company recognizes in other income the difference  between the death benefits and the carrying value of the policy when the  Company determined that settlement and ultimate collection is reasonably  assured. Other income includes both recognized and un-recognized  amounts and is presented net of related costs including premium costs. Cash  flows relating to the acquisition of the Company’s investments in life  settlement contracts and premiums are recognized as investing activities in  the statement of cash flows. Proceeds from the maturity of a life settlement  contract will be shown as cash in-flows from investing activities, with the realized  gain on maturity of the life settlement policies as a reconciling item in the  determination of net cash provided by operating activities.
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 **FORUM  NATIONAL INVESTMENTS LTD.**      Notes  to Consolidated Financial Statements      Year ended September 30, 2012, and 2011, and 2010      (Expressed in Canadian dollars) **3.****Significant  Accounting Policies (continued)** (c)**Other  income (continued**) *Net  gain on life settlement contracts**(continued)*      Realized  gains and losses on disposal of investments and unrealized gains and losses  in the value of investments, are reflected in other income and are calculated  on an average cost basis. The difference between the fair value and the  proceeds are recognized as other income. *Interest  income*      Interest  income is recognized as it is received. *Marketable  securities* Security  transactions are recorded on a trade-date basis. (d)**Stock-based  compensation** The  Company follows the recommendations of IFRS 2 –*Share-based Payment*,  for stock-based compensation and other stock-based payments. The Company  accounts for stock options granted to directors, employees and consultants  using the fair value method. The fair value of each option granted is  estimated on the date of grant using the Black-Scholes option pricing model  and charged to operations over the vesting period with a corresponding  increase in contributed surplus. The expense is recognized over the vesting  period of the options granted, and is recognized as an expense in earnings  with a corresponding credit to reserves. Forfeitures are estimated at the  time of grant and are included in the measurement of expense and subsequently  adjusted to reflect actual events. Upon exercise of the stock options, the  consideration received together with the amount previously recognized in reserves  is recorded as an increase to capital stock. (e)**Property,  plant and equipment** Property,  plant and equipment are stated at cost. Depreciation is provided on a  straight-line basis in order to reduce the cost of depreciable assets over  their estimated useful lives. For assets constructed internally, depreciation  is charged once the asset is complete and brought into use. The  annual rates applied are as follows:  AssetBasisRate       Motor      vessels (various components)Straight-line10      – 15 years  VehiclesStraight-line25%  Vehicles      under capital leaseStraight-line33%  EquipmentStraight-line20%  ComputersStraight-line30%  Leasehold      improvementsTerm      of lease5      years (f)**Intangible  assets** Intangible assets acquired in a  business combination are identified and recognized at their fair values,  apart from goodwill, when they arise from either contractual or other rights  and may be sold, transferred, licensed, rented or exchanged, either  individually or with a group of related assets or liabilities.
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 **FORUM  NATIONAL INVESTMENTS LTD.**      Notes  to Consolidated Financial Statements      Year ended September 30, 2012, and 2011, and 2010      (Expressed in Canadian dollars) **3.****Significant  Accounting Policies (continued)** (f)**Intangible  assets (continued**) Indefinite life intangible assets are  subjected to impairment tests on an annual basis or when events or  circumstances indicate a potential impairment. If the carrying value of such  assets exceeds the fair values, the assets are written down to fair value.  Intangible  assets with definite lives are amortized over their estimated useful lives.  Intangible assets with indefinite  lives are initially recognized at cost. Once an intangible asset’s expected  useful life is determined to no longer be indefinite, it will be amortized  over its remaining expected useful life.  The  intangible asset relates to the membership database, which has an estimated  useful life of 5 years. The database was completed and entered service during  fiscal 2010 and sold as part of the sale of the subsidiary in 2011. (g)**Foreign  currency translation** The  company follows IAS 21 –*The Effects of Changes in Foreign Exchange Rates,* for foreign currency translation. Transactions denominated in currencies  other than the functional currency are converted into Canadian dollars using  the exchange rate in effect at the date of the transaction or the average  rate for the period in the case of recurring revenue and expense  transactions. Monetary assets and liabilities are revalued into the  functional currency at each statement of financial position date using the  exchange rate in effect at the statement of financial position date, with any  resulting exchange gains or losses being credited or charged to the profit or  loss. Non-monetary assets and liabilities are recorded in the functional  currency using the exchange rate in effect at the date of the transaction and  are not revalued for subsequent changes in exchange rates. (h)**Factoring****of****note  receivables** The  Company has entered into arrangements whereby future streams of certain  financed membership cash flows are sold to a third party (“Lender”) while the  Company is committed to provide the future services under these membership  contracts. The Company receives cash proceeds on the sale at a discount to  the future proceeds that the Lender is expected to receive from the  customers. The Lender has recourse against the Company should the amounts  become uncollectible, and the Company establishes a reserve for such amounts.  For accounting purposes, the discounted proceeds have been recorded as a  liability at the time of the transaction (Notes 6 and 19), which is accreted  to the gross value through a charge to interest expense over the term of the  membership contracts. (i)**Earnings/  (loss) per share** Basic  earnings-per-share is calculated using the weighted average number of common  shares outstanding during the year and assumes conversion of all outstanding  Series “B” Preference convertible shares. The Series “B” Preference  convertible shares are included in the calculation of basic earnings/ (loss)  per share because management considers these shares substantially equivalent  to common stock. Management believes the Series “B” Preference shares are not  “contingently issuable shares” and considers conversion at the option of the  Series “B” holder does not constitute a barrier to conversion. Series “B” Preference  convertible shares are without par value, are convertible to one common share  for each preference share held, have no rights to dividends, voting, profit  sharing, or liquidation.
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 **FORUM  NATIONAL INVESTMENTS LTD.**      Notes  to Consolidated Financial Statements      Year ended September 30, 2012, and 2011, and 2010      (Expressed in Canadian dollars) **3.****Significant  Accounting Policies (continued)** (i)**Earnings/  (loss) per share (continued)** Series “A” Preference convertible  shares are not included in the calculation of basic earnings per share.  Management believes the Series “A” Preference shares are “contingently  issuable shares” and considers conditions for conversion of the Series “A” Preference  shares to constitute a barrier to conversion as some target performance or  event has not been met or occurred.  Under the treasury stock method,  diluted earnings/ (loss) per share is calculated based upon the weighted  average number of shares issued and outstanding during the year, adjusted by  the total of the additional common shares that would have been outstanding  assuming exercise of all stock options and conversion of all Series “A”  Preference convertible shares without par value convertible to 50% of the  outstanding common shares after conversion. See Note 14(c) for calculation of  weighted average share outstanding for calculation of diluted earnings/  (loss) per share. (j)**Deferred  income taxes** 
Deferred  income taxes are the taxes expected to be payable or recoverable between the  carrying amounts of assets in the consolidated statement of financial  position and their corresponding tax bases used in the computation of taxable  profit, and are accounted for using the balance sheet liability method.  Deferred tax liabilities are generally recognized for all taxable temporary  differences between the carrying amounts of assets and their corresponding  tax bases. Deferred tax assets are recognized to the extent that it is  probably that taxable profits will be available against which deductible  temporary differences can be utilized. Such assets and liabilities are not  recognized if the temporary differences arises from the initial recognition  of goodwill or from the initial recognition of other assets in a transaction  that affects neither the taxable profit nor the accounting profit.

 Deferred  income tax liabilities: 
-  are generally recognized for all taxable  temporary differences; and 
-  are recognized for taxable temporary  differences arising on investments in subsidiaries except where the reversal  of the temporary difference can be controlled and it is probable that the  difference will not reverse in the foreseeable future. 

Deferred  income tax assets: 
-  are recognized to the extent it is probable  that taxable profits will be available against which the deductible temporary  differences can be utilized; and 
-  are reviewed at the end of the reporting  period and reduced to the extent that it is no longer probable that  sufficient taxable profits will be available to allow all or part of an asset  to be recovered.
 (k)**Impairment  of long-lived assets** Long-lived  assets are tested for impairment whenever circumstances indicate that the  carrying value may not be recoverable. When events or circumstances indicate  that the carrying amount of long-lived assets, other than indefinite life  intangibles, are not recoverable, the long-lived assets are tested for  impairment by comparing the recoverable amount to the carrying amount of the  assets or groups of assets. If the carrying value is not recoverable from  future expected cash flows from continuing use or fair value less disposition  cost, any impairment loss is measured as the amount by which the asset's  carrying value exceeds recoverable amount and recorded in the period.  Recoverability is assessed relative to discounted cash flows from the direct  use or disposition of the asset or group of assets.
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 **FORUM  NATIONAL INVESTMENTS LTD.**      Notes  to Consolidated Financial Statements      Year ended September 30, 2012, and 2011, and 2010      (Expressed in Canadian dollars) **3.****Significant  Accounting Policies (continued)** (k)**Impairment  of long-lived assets** For  assets that are under construction, the Company evaluates recoverability when  circumstances indicate that the carrying value of an asset may not be  recoverable. Estimates of recoverability are based on discounted cash flows  that is expected from the use or when there is no discounted cash flows, the  fair value of the asset on the reporting date. When impairment in value is  noted, the carrying value of the property and equipment is reduced by a  charge to the statement of comprehensive income. (l)**Cash  and cash equivalents** Securities  with original maturities of three months or less are considered cash  equivalents, at cost. The securities are highly liquid and can be converted  to known amounts of cash at any time, and are held at major financial  institutions. Accrued interest on the guaranteed investment certificates,  included as cash equivalents, is at the stated interest rate over the term of  the instrument and included in amounts receivable. (m)**Accounts  receivable** The  Company maintains reserves for potential credit losses on accounts  receivable. Management reviews the composition of accounts receivable and  analyzes historical bad debts, customer concentrations, customer credit  worthiness, current economic trends and changes in customer payment patterns  to evaluate the adequacy of the reserve. Accounts receivable will be  considered delinquent if payment is not received before the due dates  established in the sales agreement with customers. Delinquent account  balances are written-off after management has determined that the likelihood  of collection is not probable, and known bad debts are written off against  allowance for doubtful accounts when identified. (n)**Comprehensive  income** Comprehensive  income includes both net earnings and other comprehensive income. Other  comprehensive income (“OCI”) includes holding gains and losses on available  for sale investments, gains and losses on certain derivative financial  instruments and foreign currency gains and losses relating to self-sustaining  foreign operations, all of which are not included in the calculation of net  earnings until realized. The Company does not have any differences between  net income (loss) and comprehensive income (loss) items for the periods  presented. (o)**Convertible  debentures** The  component parts of compound financial instruments (convertible debentures)  issued by the Company are usually classified separately as financial  liabilities and equity in accordance with the substance of the contractual  arrangements. Usually, the conversion option that will be settled by the exchange  of a fixed amount of cash for a fixed number of the Company’s own equity  instruments is classified as an equity instrument. Since the instrument does  not meet the fixed for fixed test, the conversion option is classified as a  separate other financial liability. Following IAS 39, the conversion option  is determined as an embedded derivative liability and recorded at fair value  through profit and loss. At the date of issue, the embedded derivative  liability is calculated first and the residual value is assigned to the debt  host liability component. This amount is re-measured at every statement of  financial position date. When and if the conversion option is exercised, the  liability component of the convertible debentures will be transferred to  share capital. If the conversion option remains unexercised at the maturity  date of the convertible debenture, the liability component of the convertible  debentures will be transferred to reserves. Transaction  costs that relate to the issue of the convertible debenture such as legal  fees, that are directly attributable to the incurrence of financial  liabilities are recorded directly in profit and loss.
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 **FORUM  NATIONAL INVESTMENTS LTD.**      Notes  to Consolidated Financial Statements      Year ended September 30, 2012, and 2011, and 2010      (Expressed in Canadian dollars) **3.****Significant  Accounting Policies (continued)** (p)**Derivative  liability** The exercise  price of the Company’s stock options were denominated in the US dollar and  the functional currency of the legal entity in which they were issued is the Canadian  dollar. In accordance with IAS 32, “*Financial Instruments: Presentation*”,  when the currency of the exercise price is different than the functional  currency of the legal entity in which they were issued, the stock options are  accounted for as a derivative. The stock options outstanding during each  reporting period are accounted for as a derivative liability which is  measured at fair value using Black-Scholes.  As  stock options are exercised, immediately before exercise, the liability on  these exercised options is re-measured and the valuation change is recorded  in the consolidated statement of comprehensive income/ (loss). Upon exercise,  the re-measured stock option liability on these exercised stock options is  eliminated and there is an offsetting entry to share capital. At each  reporting period, for those outstanding stock options, the liability change  between reporting periods is recorded in the consolidated statement of  comprehensive income/ (loss). (q)**Borrowing  costs** Borrowing  costs directly attributable to the acquisition, construction or production of  qualifying assets are capitalized as part of the cost of the asset until the  asset is substantially ready for its intended use. Other borrowing costs are  recognized as an expense in the period incurred. (r)**Financial  instruments** Financial  instruments are initially recognized at fair value. The fair value of a  financial instrument is the amount of consideration that would be agreed upon  in an arm’s-length transaction between knowledgeable, willing parties who are  under no compulsion to act. The  Company classifies its financial instruments in the following categories: at  fair value through profit and loss (“FVTPL”), available-for-sale,  held-to-maturity, loans and receivables, and other financial liabilities.  The classification of financial instruments depends on the nature of and the  purpose of the financial instruments, management’s choice and in some  circumstances, management’s intentions. Financial  assets and liabilities at FVTPL Financial  assets and liabilities carried at FVTPL are recorded at fair value and  transaction costs are expensed in the statement of comprehensive income.  Realized and unrealized gains and losses arising from changes in fair value  of the financial assets or liabilities held at FVTPL are included in the  statement of comprehensive income in the period in which they arise.  Derivatives are included in this category unless they are designated as  hedges. Generally, the Company does not acquire financial assets for the  purpose of selling in the short-term.
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 **FORUM  NATIONAL INVESTMENTS LTD.**      Notes  to Consolidated Financial Statements      Year ended September 30, 2012, and 2011, and 2010      (Expressed in Canadian dollars) **3.****Significant  Accounting Policies (continued)** (r)**Financial  instruments (continued)** Available-for-sale Financial assets classified as available-for-sale  are measured at fair value with the unrealized changes in fair value recorded  each reporting period in OCI. Investments in equity instruments classified as  available-for-sale that do not have the quoted price in an active market are  recorded at cost. Each reporting period, available-for-sale assets are  written down to fair value through interest and financing costs, net on the  consolidated statement of comprehensive income to reflect impairments that  are considered to be other than temporary. Transaction costs for  available-for-sale financial assets are expensed as incurred. Held-to-maturity,  loans and receivables and other liabilities Financial  instruments classified as held-to-maturity, loans and receivables and other  liabilities are measured at amortized cost using the effective interest  method adding transaction costs that are directly attributable to the  acquisition or issue of a financial asset or financial liability to the  amount. The  following table summarizes the Company’s selected financial instrument  classifications:  Financial      instrumentClassification      Cash      and cash equivalents and funds held in trustFVTPL  Short-term      depositsHeld-to-maturity  Marketable      securitiesFVTPL  Accounts      and notes receivableLoans      and receivables  Other      receivablesLoans      and receivables  Investment      in life settlement contractsFVTPL  Accounts      payable and accrued liabilitiesOther      liabilities  Convertible      debenturesOther      liabilities  Conversion      rightsFVTPL  Secured      borrowing and due to brokerOther      liabilities  Long      term debt and promissory note payableOther      liabilities  Loan      from related partiesOther      liabilities  Derivative      liabilityFVTPL (s)**Operating      leases** Operating lease      payments are recognizes as an operating expense in profit or loss on a straight      line basis over the lease term. (t)**Business  segment** The  Company operates in one reporting segment of hospitality and tourism. The  Company also invests in life settlement contracts in the United States. As at  September 30, 2012, the investment is life settlements does not constitute a  clearly identifiable business segment.
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 **FORUM  NATIONAL INVESTMENTS LTD.**      Notes  to Consolidated Financial Statements      Year ended September 30, 2012, and 2011, and 2010      (Expressed in Canadian dollars) **3.****Significant  Accounting Policies (continued)** (u)**Adoption  of future accounting standards** **i.  International Financial Reporting Standards ("IFRS")** IFRS  9:*Financial Instruments* was issued in November 2009 as the first step  to replace IAS 39: *Financial Instruments: Recognition and Measurement*.  IFRS 9 retains but simplifies the mixed measurement model and establishes two  primary measurement categories for financial assets: amortized cost and fair  value. The basis of classification depends on an entity’s business model and  the contractual cash flow of the financial asset. Classification is made at  the time the financial asset is initially recognized, namely when the entity  becomes a party to the contractual provisions of the instrument. IFRS  9 also amends some of the requirements of IFRS 7:*Financial Instruments:  Disclosures*, including added disclosures about investments in equity  instruments measured at fair value in other comprehensive income / loss and  guidance on financial liabilities and de-recognition of financial  instruments. In December 2011, an amendment was issued that adjusted the  mandatory effective date of IFRS 9 from January 1, 2013 to January 1, 2015.  The Company is currently assessing the impact of adopting IFRS 9 on its consolidated  financial statements. IFRS 10:*Consolidated Financial Statements*was issued in  May 2011 to replace IAS 27: *Consolidated and Separate Financial Statements*and SIC 12: *Consolidation – Special Purpose Entities*. The new  consolidation standard changes the definition of control so that the same  criteria apply to all entities, both operating and special purpose entities,  to determine control. The revised definition focuses on the need to have both  power and variable returns before control is present. IFRS 10 must be applied  starting January 1, 2013 with early adoption permitted. The Company is  currently assessing the impact of adopting IFRS 10 on its consolidated  financial statements. IFRS 12: Disclosure of Interests in Other Entities was issued in  May 2011 to create a comprehensive disclosure standard to address the  requirements for subsidiaries, joint arrangements and associates including  the reporting entity’s involvement with other entities. It also includes the  requirements for unconsolidated structured entities (i.e., special purpose  entities). IFRS 12 must be applied starting January 1, 2013 with early  adoption permitted. The Company is currently assessing the impact of adopting  IFRS 12 on its consolidated financial statements. IFRS 13: Fair Value Measurement was issued in May 2011 as a  single source of guidance for all fair value measurements required by IFRS to  reduce the complexity and improve consistency across its application. The  standard provides a definition of fair value and guidance on how to measure  fair value as well as a requirement for enhanced disclosures. IFRS 13 must be  applied starting January 1, 2013 with early adoption permitted. The Company  is currently assessing the impact of adopting IFRS 13 on its consolidated  financial statements.     IAS 1: Presentation of Financial Statements amendment issued by  the IASB in June 2011 provides improved consistency and clarity of the  presentation of items of other comprehensive income. The main change was a  requirement to group items presented in other comprehensive income on the  basis of whether they are potentially re-classifiable to profit or loss  subsequently. This amendment is effective for annual periods beginning on or  after July 1, 2012, with earlier application permitted. The Company does not  anticipate this amendment to have a significant impact on the consolidated  financial statements.
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 **FORUM  NATIONAL INVESTMENTS LTD.**      Notes  to Consolidated Financial Statements      Year ended September 30, 2012, and 2011, and 2010      (Expressed in Canadian dollars) **4.****Marketable  Securities** **As  at September 30, 2012 and 2011 there are no marketable securities.** **Balances  as at October 1, 2010**  Number of      shares heldCostQuoted Market      price per shareFair Value       SUNC2      Network Corp.10,000$8,238$0.005$51       **Total****10,000****$8,238** **$51** Investments  in shares of public companies traded on a recognized securities exchange are  recorded at the closing bid prices on the last day the security traded on, or  prior to, the consolidated statement of financial position date. Due  to broker consists of margin borrowings less cash advanced collateralized by  the Company’s investments held at the broker. In the normal course of  business, the Company utilizes the margin borrowings to finance some of its  marketable securities activities. At September 30, 2012 the Company owed $Nil  (2011: $Nil, 2010: $97,146) to the broker. The margin account is due on  demand and is subject to margin calls. All securities held by the broker are  pledged in relation to the brokers account.**5.****Segment  Reporting** The  Company operates in one reportable operating segment which is hospitality and  tourism, of which financial information is evaluated regularly by the  Company’s chief operating decision maker. The Company’s geographical segments  are determined by the location of its assets and operations. (a)       Summary of      certain property, plant and equipment included within each geographic segment: As at September      30, 2012, all assets held by the Company are located in Canada except for one      of the motor vessels which is located in Mexico. As at October 1, 2010 and      September 30, 2011, all assets held by the Company are located in Canada. The      most significant non-current assets for reportable operating segment are shown      as follows:   September  30, 2012    Mexico  Canada  Total  Motor      vessels - yacht$5,886,000 $- $5,886,000  Other      property, plant and equipment -  415,847  415,847  Total      property, plant and equipment 5,886,000  415,847  6,301,847    September  30, 2011    Mexico  Canada  Total  Motor      vessels - yacht$- $7,262,560 $7,262,560  Other      property, plant and equipment -  505,224  505,224  Total      property, plant and equipment -  7,767,784  7,767,784  Non-current      assets for discontinued operations -  91,384  91,384  Total      non-current assets -  7,859,168  7,859,168 
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 **FORUM  NATIONAL INVESTMENTS LTD.**      Notes  to Consolidated Financial Statements      Year ended September 30, 2012, and 2011, and 2010      (Expressed in Canadian dollars) **5.****Segment  Reporting****(continued)** (a)Summary of        certain non-current assets of each geographic segment (continued):   October  1, 2010    Mexico  Canada  Total             Motor        vessels - yacht$- $8,798,364 $8,798,364  Other property,        plant and equipment -  670,662  670,662  Total        property, plant and equipment -  9,469,026  9,469,026  Non-current        assets for discontinued operations -  223,534  223,534  Total        non-current assets -  9,692,560  9,692,560  (b)Summary of operating results of each geographic segment:   September 30, 2012    Mexico  Canada  Total             Revenue        from continuing operations$235,813 $230,340 $466,153  Cost        of sales from continuing operations (966,895) (855,343) (1,822,238) Other        items from continuing operations -  (1,383,226) (1,383,226) Loss        before tax from continuing operations (731,082) (2,008,229) (2,739,311) Tax -  1,712,000  1,712,000  Loss        from continuing operations (731,082) (296,229) (1,027,311)            Income        from discontinued operations -  861,154  861,154  Net (loss)/profit for the        year (731,082) 564,925  (166,157)   September 30, 2011    Mexico  Canada  Total             Revenue        from continuing operations$- $270,124 $270,124  Cost        of sales from continuing operations -  (1,550,991) (1,550,991) Other        items from continuing operations -  (957,519) (957,519) Loss        from continuing operations -  (2,238,386) (2,238,386)            Income        from discontinued operations -  2,637,006  2,637,006  Net        income for the year -  398,620  398,620  Included within other items from        continuing operations is the impairment charge relating to the motor vessel –        yacht of $549,959 (2011: $634,315). 
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 **FORUM  NATIONAL INVESTMENTS LTD.**        Notes  to Consolidated Financial Statements        Year ended September 30, 2012, and 2011, and 2010        (Expressed in Canadian dollars) **6.****Financial  Instruments** The  Company’s financial instruments and the types of risks to which their  carrying values are exposed are as follows:   RisksForeign   CreditLiquidityExchange Measured        at amortized cost:         Accounts  and notes receivableX        Other  receivablesX        Accounts  payable and accrued liabilities X       Convertible  debentures XX      Secured  borrowings XX      Long  term debt – current and non-current XX      Loans  from related parties X       Long-term  convertible debentures XX Measured        at fair value:         Cash and  cash equivalentsX X      Funds  held in trustX X      Short-  term depositsX        Marketable  securitiesX        Investment in  life settlement contractsX X      Conversion rights  X      Derivative  liability  X
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 **FORUM  NATIONAL INVESTMENTS LTD.**        Notes  to Consolidated Financial Statements        Year ended September 30, 2012, and 2011, and 2010        (Expressed in Canadian dollars) **6.****Financial  Instruments (continued)** There  was no change to the risks faced by the Company for the year ended September  30, 2012. (a)Credit  risk Credit  risk is the risk that a party to one of the Company’s financial instruments  will cause a financial loss to the Company by failing to discharge an  obligation. The carrying values of the Company’s financial assets, which  represent the maximum exposure to credit risk, are as follows:    September        30, 2012  September        30, 2011  October        1, 2010   Cash and cash equivalents$32,910 $62,772 $368,843   Short-term deposits 3,500  3,500  3,500   Marketable securities –  –  51   Accounts and notes receivable 135,331  244,081  193,788   Investment in life settlement contracts 1,777,390  2,832,972  2,670,070   Other receivables 155  2,018  14,360   **Total****$****1,949,286**** ****$****3,145,343**** ****$****3,250,612**** ** *Cash  and cash equivalents and short term deposits:* Credit risk  associated with these assets is minimized substantially by ensuring that  these financial assets are placed in debt instruments of well-capitalized  financial institutions. *Accounts  and notes receivable and other receivables:* Credit risk  associated with these assets is minimized due to their nature. All notes  receivable are carried after allowing for bad debts and unearned interest.  The provision for doubtful amounts receivable is an estimate based on an  assessment of individual accounts and the length of time balances have been  outstanding. As of September 30, 2012 the allowance for doubtful amounts and  note receivables totalled $27,951 (2011: $31,444, 2010 - $56,002).    2011 /         2012  2010 /         2011   Allowance  for doubtful amounts, October 1$31,444 $56,002   Net bad debts provisions (recovery)$(3,493)$(24,558)  Allowance for doubtful amounts, September 30$27,951 $31,444  (b)Liquidity  risk Liquidity  risk is the risk that the Company will encounter difficulty in meeting  obligations associated with its financial liabilities. The Company manages  liquidity risk by regularly monitoring forecast and actual cash flows as well  as maturity profiles of financial assets and financial liabilities. The  Company expects the following maturities of its financial liabilities  (including interest) and operating leases and contracts:
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 **FORUM  NATIONAL INVESTMENTS LTD.**        Notes  to Consolidated Financial Statements        Year ended September 30, 2012, and 2011, and 2010        (Expressed in Canadian dollars) **6.****Financial  Instruments (continued)** (b)Liquidity  risk (continued)
Expected    payments by period as at September 30, 2012
  Within 1 year1-2 years2-3 years3-4 years4-5 years5 + yearsTotalAccounts        payable and accrued liabilities$1,020,204–––––1,020,204Loans        from related parties 52,420–––––52,420Life        settlement premiums* 285,283299,548314,525330,251346,7642,017,6683,594,039Long-term        debt 185,0744,379,717––––4,564,791Lease        and contracts 87,10621,334––––108,440**TOTAL****$****$ 1,630,087****$ 4,700,599****$ 314,525****$ 330,251****$ 346,764****$ 2,017,668****$ 9,339,894** *  Life insurance premiums are future payments required to keep the insurance  policy in good standing. (c)Market  risk Market  risk is the risk that fair value or future cash flows of financial instruments  will fluctuate because of changes in interest rates, other market prices,  and/or foreign currency exchange rates. The carrying amounts of the Company’s  financial instruments are not subject to interest rate risk. In 2009 the  construction loan was converted to a loan having a fixed interest rate (Note  13). Life settlement contracts are measured at fair value on each statement  of financial position date. Market risks associated with the financial  standing of the issuer and changes in economic conditions affecting the  issuer may affect the fair value of such financial instruments. The  following table sets out a sensitivity analysis of the effect of the  Company’s financial instruments that are subject to foreign currency risk by applying  reasonable possible changes in the USD foreign currency rates relative to the  Company’s functional currency, the Canadian dollar.
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 **FORUM  NATIONAL INVESTMENTS LTD.**        Notes  to Consolidated Financial Statements        Year ended September 30, 2012, and 2011, and 2010        (Expressed in Canadian dollars) **6.****Financial  Instruments (continued)**  Foreign Currency Risk (1)  Carrying amount**September 30,             2012**-10% (1)          Net earnings+10% (1)          Net earnings **Financial        assets**    Cash        and cash equivalents35(4)4 Investments        in life settlement contracts1,777,390(177,739)177,739 **Financial liabilities**    Long        term debt – current185,07418,507(18,507) Convertible        debentures – current40,4864,049(4,049) Conversion        rights237,73823,774(23,774) Convertible        debentures – non current790,30379,030(79,030) Long        term debt – non-current4,379,717437,972(437,972) **Total****increase/****(decrease)** 385,589(385,589)  Foreign Currency Risk (1)  Carrying amount**September 30,             2011**-10% (1)          Net earnings+10% (1)          Net earnings **Financial        assets**    Cash        and cash equivalents31(3)3 Investments        in life settlement contracts2,832,972(283,297)283,297 **Financial        liabilities**    Long        term debt – current140,96814,097(14,097) Convertible        debentures40,4864,409(4,409) Derivative        liability666,70166,670(66,670) Conversion        rights102,75610,276(10,276) Convertible        debentures – non current328,67932,868(32,868) Long        term debt – non-current4,748,054474,805(474,805) **Total        increase/ (decrease)** 319,825(319,825)  Foreign Currency Risk (1)  Carrying amount**October 1,             2010**-10% (1)          Net earnings+10% (1)          Net earnings **Financial        assets**    Cash        and cash equivalents(475)48(48) Marketable        securities51(5)5 Investments        in life settlement contracts2,670,070(267,007)267,007 **Financial        liabilities**    Due        to broker97,1469,715(9,715) Long        term debt – current177,12817,713(17,713) Convertible        debentures40,4864,049(4,049) Derivative        liability2,341,474234,147(234,147) Long        term debt – non-current4,846,198484,620(484,620) **Total        increase/ (decrease)** 483,280(483,280)
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 **FORUM  NATIONAL INVESTMENTS LTD.**        Notes  to Consolidated Financial Statements        Year ended September 30, 2012, and 2011, and 2010        (Expressed in Canadian dollars) **6.****Financial  Instruments (continued)** (1)Displayed  is the effects on the Company’s US dollar denominated financial assets and  liabilities if the value of the US $ increases or decreases by 10%. The  Company is exposed to currency risk in relation to their US dollar financing  referred to in Note 13 and the investment in life settlement contracts (Note 7)  denominated in US dollars. The Company has not entered into any foreign  currency contracts to mitigate this risk. d)Fair  value Carrying  amounts of certain Company financial instruments, including cash and cash  equivalents, short-term deposits, amounts and notes receivable, other  receivables, accounts payable, accrued liabilities, due to broker, secured  borrowing, loans from related parties and convertible debentures approximate  fair values due to their short-term maturities. The fair values of  marketable securities are based on the closing bid prices on the last day the  securities traded on, or prior to the consolidated statement of financial  position date. Fair  Value Analysis The  following table provides an analysis of financial instruments that are  measured subsequent to initial recognition at fair value, grouped into levels  1 to 3 based on the degree to which fair value is observable:  Level  1 fair value measurements are those derived from quoted prices (unadjusted )  in active markets for identical assets or liabilities;  Level  2 fair value measurements are those derived from inputs other than quoted  prices included within Level 1 that are observable for the asset or  liability, either directly (i.e. as prices) or indirectly (i.e. derived from  prices); and  Level  3 fair value measurements are those derived from valuation techniques that  include inputs for the asset or liability that are not based on observable  market data (unobservable inputs).    Level 1  Level 2  Level        3   Financial        assets at FVTPL           Cash        and cash equivalents$32,910  –  –   Investment        in life settlement contracts –  – $1,777,390               Financial        liabilities at FVTPL           Conversion        rights –  – $(237,738)  Derivative        liability –  –  – 
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 **FORUM  NATIONAL INVESTMENTS LTD.**        Notes  to Consolidated Financial Statements        Year ended September 30, 2012, and 2011, and 2010        (Expressed in Canadian dollars) **6.****Financial  Instruments (continued)** (d)Fair value (continued) There    were no significant transfers between Level 1, 2 and 3 in the period. Reconciliation    of Level 3 fair value measurements of financial assets:  Unquoted    life settlement policies:   Opening balance as at October 1, 2011$2,832,972   Fair value adjustment 226,476   Foreign exchange loss (137,298)  Disposal (1,144,760)  Closing balance as at September 30, 2012$1,777,390  Unquoted  life settlement policies include holdings in unlisted life settlement  policies which are measured at fair value. Fair value is estimated  using a discounted cash flow model, which includes some assumptions that are  not supportable by observable market prices or rates. In determining  the fair value, a life expectancy, premium growth factor of 5.0% (2011: 5.0%,  2010: 5.0%) and a discount factor of 12% (2011: 12%, 2010: 12%) are  used. If the life expectancies were increased or decreased by 10  months, discount factors were increased or decreased by 2%, premium growth  rates were increased and decreased by 1%, while all other variables are held  constant, the carrying value of the investment in life settlement policies  would increase (decrease) by: Life ExpectancyDiscount RatePremium Growth +10 Months(10 Months)+2%(2%)+1%(1%)Investment in        life settlements$  1,340,5082,115,827$  1,439,070$ 2,186,428$ 1,708,707$  1,842,977Increase         (Decrease)$   (436,882)$  338,437$  (338,320)$ 409,038$ (68,683)$  65,587 Unquoted        conversion rights:  Opening        balance as at October 1, 2011$(102,756)  Net        issuance (134,982)  Closing        balance as at September 30, 2012$(237,738) Unquoted        derivative liability:  Opening        balance as at October 1, 2011$(666,701)  Expiry 666,701   Closing        balance as at September 30, 2012$- 
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 **FORUM  NATIONAL INVESTMENTS LTD.**        Notes  to Consolidated Financial Statements        Year ended September 30, 2012, and 2011, and 2010        (Expressed in Canadian dollars) **7.****Investments  in Life Settlement Contracts** The  Company purchases life settlement contracts for long term investment purposes  and accounts for these investments under IAS 32:*Financial Instruments:  Presentation*. The Company designated the investments in life settlement  contracts as financial assets at fair value through profit or loss. As of  September 30, 2012 and 2011 and October 1, 2010 the Company has the following  investment in life settlement contracts:   Number of  Estimated Fair  Face  Face  Year contracts  value  value (CAD)  value (USD)  2010 4 $2,670,070 $16,309,972 $15,838,000  2011 4 $2,832,972 $16,454,098 $15,838,000  2012 2 $1,777,390 $8,848,800 $9,000,000  For  the years ended September 30, 2012, 2011 and October 1, 2010, the investments  experienced the following gains:   Realized  Unrealized  Year Gains         (Losses)  Gains         (Losses)          2010$– $(1,582,464) 2011$– $(369,132) 2012$(815,063)$226,476  During  the year the Company recognized net loss on the investment in life settlement  contracts of $150,396 (2011: $412,673) of which $376,872 (2011: $551,980) was  the premium costs paid on the contracts.  Fair  value is estimated in good-faith based on information available to the  Company on those dates. The Company considers the following factors in its  fair value estimates: cost at date of purchase; recent purchases and sales of  similar investments, financial standing of the issuer, changes in economic  conditions affecting the issuer; standard actuarially developed mortality  tables and industry life expectancy reports. Assumptions: The fair  value of life settlement contracts are estimated using present value  calculations, with the following weighted average assumptions. These  assumptions are by their nature inherently uncertain and the effect of  changes in estimates may be significant. Information about the extent to  which the fair value could reasonably vary in the near term, is disclosed in Note  6 d), by disclosing the effect of changes in significant underlying  assumptions used to estimate the amount.   September 30,         2012  September 30,         2011  October 1,         2010  Average age of insured 84 years  83 years  82 years  Average life expectancy 8 years  9 years  10 years  Expected premium growth 5%  5%  5%  Average maturity value$4,424,400 $4,113,525 $4,077,493  Mortality rates Standard Life  Standard Life  Standard Life    Expectancy  Expectancy  Expectancy  Discount rate 12%  12%  12% 
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 **FORUM  NATIONAL INVESTMENTS LTD.**        Notes  to Consolidated Financial Statements        Year ended September 30, 2012, and 2011, and 2010        (Expressed in Canadian dollars) **8.****Property,        Plant and Equipment**   **Motor vessels        $**  **Vehicles        $**  **Equipment        $**  **Computers        $**  **Leasehold    improve-        ments        $**  **Total        $**  **Cost**                   As at    October 1, 2010 9,346,436  132,000  265,730  5,569  181,668  9,931,403  Additions 46,384  -  -  788  -  47,172  Disposals (217,920) (75,000) (232,797) (3,747) (146,253) (675,717) As at September 30, 2011 9,174,900  57,000  32,933  2,610  35,415  9,302,858  Additions 6,489  -  -  -  -  6,489  Disposals (29,864) -  -  -  (35,415) (65,279) As at    September 30, 2012 9,151,525  57,000  32,933  2,610  -  9,244,068                      **Accumulated depreciation**                   As at October 1, 2010 -  60,417  173,247  3,987  117,500  355,151  Depreciation 853,125  14,250  6,588  552  7,080  881,595  Impairment 634,315  -  -  -  -  634,315  Disposals -  (60,417) (164,881) (3,435) (107,253) (335,986) As at    September 30, 2011 1,487,440  14,250  14,954  1,104  17,327  1,535,075  Depreciation 853,125  14,250  6,588  552  7,080  881,595  Impairment 549,960  -  -  -  -  549,960  Disposals -  -  -  -  (24,407) (24,407) As at    September 30, 2012 2,890,525  28,500  21,542  1,656  -  2,942,223                      **Net book    value**                   **As at September 30, 2012** **6,261,000**  **28,500**  **11,393**  **954**  **-**  **6,301,847**  As at September 30, 2011 7,687,460  42,750  17,979  1,506  18,088  7,767,783  As at October    1, 2010 9,346,436  71,583  92,483  1,582  64,168  9,576,252  The  value of property, plant and equipment not in use at September 30, 2012 is  motor vessel $375,000 (2011: $424,900, 2010: $398,073). Assets that are  not in use have not been depreciated during the year. The carrying value of items of property, plant and equipment that are under  capital leases are vehicles with a carrying value of $Nil (2011: $Nil, 2010:  $14,583).
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 **FORUM  NATIONAL INVESTMENTS LTD.**        Notes  to Consolidated Financial Statements        Year ended September 30, 2012, and 2011, and 2010        (Expressed in Canadian dollars) **8.****Property, Plant and Equipment (continued)** As  at October 1, 2010 $107,227 of the net book value related to discontinued operations  (Note 20).  From  time to time during the year, the Company has made property, plant and  equipment, when not in use, available to management and employees for which  management and employees reimburses the Company for all direct charges and  sundry costs.  The  Company recognized an impairment loss on the carrying value of the motor  vessels during the year, in the amount of $549,960 (2011: $634,315, 2010:  $825,000). Due to the current economic environment, the Company concluded  that the yacht had a market value of $5,886,000 (2011: $7,262,560, 2010: $8,750,000).  The Company was unable to prepare a discounted cash flow analysis to  determine the value in use, as an alternative the fair value of the motor  vessel was determined based the market approach. Under the market approach, the  recoverable amount is determined as estimated amount obtainable from sale in  an arm’s length transaction, between knowledgeable willing parties, less  incremental costs directly attributable to disposal.**9.****Intangible  Assets** As  of September 30, 2012, the Company had finite-lived intangible assets which totalled  $Nil (2011: $120,318, 2010 – $120,318), net of accumulated amortization of  $Nil (2011: $28,934, 2010 – $4,011). The company disposed of its intangible  asset during the year (Note 20) and so the full amount has been included as  discontinued operations on the statement of financial position. Intangible assets September         30, 2012  September         30, 2011  October 1,         2010             Computerized membership database$120,318 $120,318 $72,168  Additions to computerized membership database –  –  48,150  Accumulated amortization (32,945) (28,934) (4,011) **Disposition of membership database (Note 20)** (87,373) –  –  **Total intangible assets**$– $91,384 $116,307 
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 **FORUM  NATIONAL INVESTMENTS LTD.**        Notes  to Consolidated Financial Statements        Year ended September 30, 2012, and 2011, and 2010        (Expressed in Canadian dollars) **10.****Deferred  Revenue**   September          30, 2012  September         30, 2011   October 1,         2010  Deferred membership sales$182,472 $751,869 $ 1,482,092  Additional deferred revenue 491,210  306,768   346,844  Current portion –  (876,165)  (1,077,068) Disposition of deferred revenue (673,682)     –  Long-term portion$– $182,472   751,868  The  deferred membership sales and dues relates to the portion of revenue, which  entitles members to use the Company’s vacation and travel club privileges at  a future date. Management’s best estimate for life time memberships is that  they are active for 5 years (2011 – 5 years, 2010 – 5 years).  Management’s best estimate is based on historical data for all travel  memberships. The revenue is recognized as indicated in Note 3(b). During  2012, the Company entered into travel club membership agreements with a total  value of $Nil (2011 – $Nil, 2010 – $Nil). As described in Note 3(b),  the revenue from these memberships are recognized evenly over the term of the  membership. Commission costs are expensed as incurred.  As  described in Note 20, the Company disposed of the travel clubs during the  year. As a result, the Company released the remaining deferred revenue to the  gain on discontinued operations.**11.****Secured  Borrowing** The  Company has entered an agreement whereby it factors the promissory note  receivables to a third party. Under the terms of the factorization  agreement, the risk of default by the note receivable holder remains with the  Company, and the Company is obligated to repurchase any note receivables that  do not perform to the satisfaction of the third party. Therefore the  transaction does not qualify the Company to derecognize the notes receivable. The  factorization transaction is collateralized against the notes receivable. The  effective interest rate of the secured borrowing is 15% (2011 – 15%, 2010 –  15%).  As  at September 30, 2012 the Company had an outstanding (receivable) /liability  to the third party as set out below:   September 30,         2012  September 30,        2011  October 1,        2010  Balance, beginning of period$51,064 $106,341 $263,694  Amortization of discount 13,421  21,393  -  Collection of note receivable during the year (78,499) (76,670) (157,353) Balance, end of period$(14,014)$51,064 $106,341 
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 **FORUM  NATIONAL INVESTMENTS LTD.**        Notes  to Consolidated Financial Statements        Year ended September 30, 2012, and 2011, and 2010        (Expressed in Canadian dollars) **12.****Convertible  Debentures** Between  April 19 and December 15, 2000, the Company issued unsecured convertible  debentures in the aggregate amount of approximately $98,000 to friends and  family of former officers and directors of the Company. The debentures  matured between April 19 and December 15, 2002, are no longer convertible, no  longer continue to bear interest and $34,310 remained unpaid since that date.  The Company has been unable to contact the debenture holders. The holder of a  debenture had the right at any time after the issuance until maturity to  voluntarily convert to common shares of the issuer at a rate of US $6.00 to  US $12.50 per common share. The debentures are fully matured as of 2002. As  of September 30, 2012, 2011 and October 1, 2010, accrued interest on the  debentures amounted to approximately $6,176, resulting in a balance of  $40,486 (2011: $40,486, 2010: $40,486) included on the statement of financial  position. During  the year ended September 30, 2011, the Company offered a secured convertible  debenture with a face value of up to $9,000,000 USD, secured by a 100%  interest in two US Irrevocable Life Insurance Trusts (ILIT) with death  benefits totalling $9,000,000 USD, that are subject to an escrow agreement. The  Company will pay out 80% of the face value of the debenture on any maturity  of the ILIT’s Life Insurance Trust Assets securing the debenture for the  first year from the date of the subscription agreement and 90% for the  balance of the term of the debenture. Ten years from the date of  subscription, the debenture is redeemable and/or callable by the holder or  the Company, at 75% of the total face value of the debenture. The Company, or  debenture holder, can force the Company to convert the debt and take the option  of either receiving payment in cash or a conversion to common shares of the  Company, at the stated conversion rate. The option of receiving either common  shares or cash is at the sole discretion of the debenture holder.  The  debenture holders reimburse the Company for the life insurance premiums on  the secured life settlement contracts.    The  debenture holders have the right to convert at any time in whole or in part,  any outstanding amount paid to date on the debenture, into Common Shares of  the Company at a 20% discount to the preceding five days average market  trading price immediately prior to conversion. At initial recognition the  fair value of these conversion rights was assessed using the intrinsic value  method and the residual amount was allocated to the convertible debentures. The  premium payments are then allocated to the conversion rights and debentures  each year using the same allocation as at initial recognition. The fair value  of the conversion rights at the year end are determined utilising the  expected intrinsic value of the rights. The convertible debentures will then  accrete up using the effective interest rate method, to reach the liability  required on maturity.  During  the year ended September 30, 2011, the Company issued seven units in 2011  with a total face value of $3,150,000 USD for cash proceeds of $253,541 plus  common shares of the company valued at $134,101.  During  the year ended September 30, 2012, the Company issued a further nine  debentures with total face value of $4,350,000 USD under the same terms for  cash proceeds of $245,290 plus common shares of the Company valued at  $191,710. One debenture with a face value of $450,000 USD issued in the  prior year, has been cancelled at the discretion of the Company, resulting in  the elimination of the shares receivable for $44,700, and accrual of premium  payments payable of $12,464. As  at September 30, 2012 the value of the conversion rights was $237,738 (2011:  $102,756) and the value of the convertible debentures was $790,303 (2011:  $328,679).  During the year ended September 30, 2012, the company recognized $61,607  (2011: $20,410) of accretion interest expense on the debt.
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 **FORUM  NATIONAL INVESTMENTS LTD.**        Notes  to Consolidated Financial Statements        Year ended September 30, 2012, and 2011, and 2010        (Expressed in Canadian dollars) **13.****Long-Term  Debts** The  Company has a long-term loan related to the motor vessel.   September         30, 2012  September         30, 2011  October 1,         2010  Loan in US funds for vessel          at 7% per annum for a 5 year term$4,564,791 $4,889,022 $4,977,883  Lease financing against motor vehicle -  -  45,443  Less: current portion (185,074) (140,968) (177,128) Long-term portion$4,379,717 $4,748,054 $4,846,198  The  Company has a loan with Caterpillar Financial Services for $5 million US  dollar with a 5 year term and a fixed interest rate of 7% per annum. The loan  is secured by the motor vessel and by a personal guarantee from two of the  directors of the Company up to the value of the permanent loan.  During  the year, the Company negotiated a loan amendment, to defer a portion of the  required principal repayments for a six month period, across the balance of  the term of the loan. Approximately 6 months of deferred principal repayments  were amortized across the remaining 22 monthly principal repayments. The  original maturity date of the loan was unchanged. Interest  expense of $346,092 related to long-term debt is included in cost of sales  during the year (2011: $348,335, 2010 - $364,389). The  expected repayments of long term debt for the five following twelve month  periods ended September 30, 2012 are as follows:   Total  2013$185,074  2014 4,379,717  2015 –  2016 –  2017 –  Thereafter –       Total        long term debt$4,564,791 **14.****Capital  Stock** (a)The  authorized capital stock: Unlimited  - Common shares without par value Unlimited  - Series “A” - Preference non-dilutive convertible shares without par value  (convertible to 100% of outstanding common shares at the time of  conversion). Series “A” Preference share holders are not entitled to  notice of or to attend any meetings of the common shareholders of the  Company. Each Series A Preference shareholder is entitled to one vote  for each Series “A” Preference share held for any matters submitted to  holders of preference shareholders for consideration. Series “A” Preference  shares are convertible to 50% of the outstanding share common share capital  after the date of conversion. The Company considers the series “A”  shares to be contingently issuable shares, as the approval from100% of the Series  “A” Preference shareholders must approve of the transaction before the shares  can be issued has not been made.
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 **FORUM  NATIONAL INVESTMENTS LTD.**        Notes  to Consolidated Financial Statements        Year ended September 30, 2012, and 2011, and 2010        (Expressed in Canadian dollars) **14.****Capital  Stock (continued)** (a)The  authorized capital stock (continued): Unlimited  - Series “B” - Preference convertible shares without par value (convertible  to one common share for each preference share held). Series “B”  Preference shareholders are not entitled to notice or to attend any meetings  of common shareholders of the Company. Each Series “B” Preference shareholder  is entitled to one vote for each Series B Preference share held for any  matters submitted to holders of preference shareholders for  consideration. Series “B” Preference shareholders are entitled to convert  the shares into 12,294,983 shares at the holders discretion. (b)The  issued capital stock of the Company is as follows: 13,933,983 Series “A”  Preference shares (2011 – 13,933,983, 2010 – 13,933,983) convertible for no  consideration and 12,294,983 Series “B”  Preference shares (2011 – 12,294,983, 2010 – 13,649,983) convertible for  no consideration and common shares as follows: During the  year ended September 30, 2012, the company completed a non-brokered private  placement, issuing 700,000 common shares for gross proceeds of $288,802.  During the  year ended September 30, 2012, the company received subscription proceeds for  common shares in the amount of $55,475. The subscriptions are for 137,500  common shares of the company which were not issued by September 30, 2012.  During the  year ended September 30, 2011, the company completed an equity offering to  members of its travel clubs, issuing 20,000 common shares for gross proceeds  of $6,698. During  the year ended September 30, 2011, the company completed a non-brokered  private placement issuing 2,000,000 common shares priced at $0.05 per common  share, for gross proceeds of $100,000. No warrants or options were attached  to the private placement. (c)(Loss)/ earnings per share The basic loss  per share is computed by dividing the net loss by the weighted average number  of common shares outstanding during the year. The diluted loss per share  reflects the potential dilution of common share equivalents such as  outstanding convertible preference shares and stock options in the weighted  average number of common shares outstanding during the year, if dilutive. The  impact of convertible preference shares and stock options were anti-dilutive  for the periods presented, except for with respect to the calculation of the  diluted earnings per share – total and the diluted earnings per share from  discontinued operations for the year ended September 30, 2012 and 2011 which  takes into account the effect of the dilutive items below:
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 **FORUM  NATIONAL INVESTMENTS LTD.**        Notes  to Consolidated Financial Statements        Year ended September 30, 2012, and 2011, and 2010        (Expressed in Canadian dollars) **14.****Capital  Stock (continued)** (c)(Loss)/ earnings per share (continued)   Year        ended         September 30  Year        ended         September 30    2012  2011  Net        loss for continuing operation$(1,027,311)$(2,238,386) Net        income for discontinued operation 861,154  2,637,006  Net        (loss)/ income (166,157) 398,620  Weighted        average number of shares outstanding       Basic 32,578,668  29,990,231  Effect        of diluted securities            Preference shares 57,496,638  55,697,901       Convertible debentures 328,004  267,594  Diluted 90,403,310  85,955,726          Basic        and diluted loss per share – continuing operations$(0.03)$(0.07) Basic        earnings per share – discontinued operations$0.03 $0.09  Diluted        earnings per share – discontinued operations$0.01 $0.03  Basic (loss)        earnings per share – total$(0.01)$0.01  Diluted        (loss) earnings per share - total$(0.01)$0.00  For the period        ended September 30, 2012 common equivalent shares totalling 57,496,638 (2011 -        55,697,901) consisting of shares issuable on the conversion of preference        shares and common equivalent shares totalling 328, 004 (2011: 267,594) relating        to shares issuable for the conversion rights attached to the convertible        debentures, have been excluded from the calculation of diluted loss per share because        the effect are anti-dilutive. Shares issuable on exercise of options totalling        nil (2011- 2,655,000) are not included in the above calculation as the options        were considered ‘out of the money’. (d)Options On  July 5, 2007, the Company’s board of directors adopted a stock option plan,  subsequently approved by shareholders and adopted by the Company, under which  the Company is authorized to grant options to directors, employees and  consultants to acquire up to 10% of the issued and outstanding common stock.  The exercise price of each option shall not be less than 80% of the market  price of the Company’s stock on the date of grant. The options can be granted  for a maximum term of five years and vest as determined by the board of directors.  The Company’s shares are traded in United States dollars, and options granted  to date have been denominated in Unites States funds or the Canadian  equivalent thereof. The  Company did not expand the stock option plan during the year under review  after reserving 2,850,000 shares in the common stock of the Company for the  nine month period ended September 30, 2007. The options vested immediately,  exercisable at $1 per share and have expired in July 2012. No options were  granted during the years ended September 30, 2012, 2011 and 2010.
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 **FORUM  NATIONAL INVESTMENTS LTD.**        Notes  to Consolidated Financial Statements        Year ended September 30, 2012, and 2011, and 2010        (Expressed in Canadian dollars) **14.****Capital  Stock (continued)** (d)Options  (continued) There was $Nil        Stock-based compensation cost included in wages for the year ended September        30, 2012 (2011 - $Nil, 2010 - $Nil). The  table below summarizes the outstanding and exercisable stock options as at  September, 30 2012 and 2011 and October 1, 2010:   Number  Exercise    of Options  Price (US $)          Balance,        October 1, 2010 and September 30, 2011 2,655,000 $1.00  Options        expired unexercised (2,655,000) –  **Balance,        September 30, 2012** – **$****** –  As at  September 30, 2012, Nil stock options were outstanding. All unexercised stock  options issued previously expired during the year. The fair value  of stock options used to calculate stock-based compensation is estimated  using the Black-Scholes option pricing model with the following weighted  average assumptions:    September        30, 2007         Dividend        rate –   Expected        volatility 209%   Interest        rate 4.88%   Expected        life 5 years  The weighted average  grant date fair value was $1.04. The above stock        options were accounted for as a derivative liability, as the functional        currency is Canadian dollar and the options were issued with a US dollar        exercise price.  The liability was measured at fair value using Black-Scholes.        As of September 30, 2012, there were no outstanding options remaining and the        derivative liability was reduced to $Nil (2011: $666,701, 2010: $2,341,474).        During the year ended September 30, 2012, the Company recognized a loss        revaluation of $666,701 (2011: $1,674,773). 
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 **FORUM  NATIONAL INVESTMENTS LTD.**        Notes  to Consolidated Financial Statements        Year ended September 30, 2012, and 2011, and 2010        (Expressed in Canadian dollars) **14.****Capital  Stock (continued)** (e)Common  Shares Receivable The  table below summarizes the common shares receivable as at September 30, 2012,  2011 and October 1, 2010:    September         30, 2012  September         30, 2011  October 1,         2010   Opening balance:$(134,101) –  –   Common shares received (Treasury shares) 184,522  –  –   Adjustment for cancellation of debenture agreement 44,700  –  –   Common shares receivable in connection with debenture agreements        issued in the year (191,711) (134,101) –   **Ending balance****$****** (96,590) (134,101) –  Common shares        receivable are common shares of the Company expected to be received in        connection with subscriptions to Convertible Debentures as described in Note 12,        and are shown as a deduction from the Company’s share capital, as at September        30, 2012 and 2011. 
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 **FORUM  NATIONAL INVESTMENTS LTD.**        Notes  to Consolidated Financial Statements        Year ended September 30, 2012, and 2011, and 2010        (Expressed in Canadian dollars) **15.****Income  Taxes** The  reconciliation of income tax provision computed at statutory rates to the  reported income tax provision is as follows:   Year ended  Year ended    September 30,  September 30,    2012  2011          Statutory        income tax rate 25.9%  27.6%          Expected        income tax recovery$(708,900)$(617,974) Non-deductible        items 265,458  110,886  Change        in estimates 1,526,116  540,627  Change        in enacted tax rate (12,793) 13,904  Capital        loss utilized 33,580  –  Convertible        debentures (925,536) –  Change        in deferred tax asset not recognized (1,889,924) (47,443)         Income        tax recovery$(1,712,000)$–  Comprising:               Income        taxes recovery – current$(1,712,000)$–  Income        taxes – deferred$– $–  Deferred  income taxes reflect the tax effects of temporary differences between the  carrying amounts of assets and liabilities for financial reporting purposes.  Deferred tax assets (liabilities) at September 30, 2012, 2011 and October 1,  2010 are comprised of the following:   September 30,  September 30,  October 1,    2012  2011  2010             Deferred        income tax assets (liabilities):               Non-capital  loss carry forwards$1,677,409 $1,891,929 $1,663,651       Capital  losses 242,486  240,545  196,000       Fixed  assets 39,211  98,163  (24,624)      Financial  instruments (1,552,919) 166,675  583,369       Intangible  assets 446,841  345,641  372,000    853,029  2,742,953  2,790,396  Deferred        tax asset not recognized (853,029) (2,742,953) (2,790,396)            Deferred        taxes, net$– $– $– 
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 **FORUM  NATIONAL INVESTMENTS LTD.**        Notes  to Consolidated Financial Statements        Year ended September 30, 2012, and 2011, and 2010        (Expressed in Canadian dollars) **15.****Income  Taxes****(continued)** The  ultimate realization of the deferred tax assets is dependent upon the  generation of future taxable income during the periods in which those  temporary differences become deductible. In assessing the reliability of  deferred tax assets, management considers whether it is more likely than not  that some or all of the deferred tax assets will be realized. Where  management does not believe that realization is more likely than not, a  deferred tax asset not recognized is provided. The  Company has estimated Canadian non-capital income tax loss carry forwards of  approximately $6,709,638 (2011 - $7,567,716, 2010 - $6,654,604) available to  reduce future years’ taxable income expiring between 2027 and 2032. The  Company has estimated taxable capital loss carry-forwards of approximately  $969,945 (2011  - $962,178,  2010 - $784,000). The  accounting estimates related to the liability for uncertain tax positions  require the Company to make judgments regarding the sustainability of each  uncertain tax position based on its technical merits. If the Company  determines it is more likely than not a tax position will be sustained based  on its technical merits, the Company records the impact of the position in  its consolidated financial statements at the largest amount that is greater  than 50% likely of being realized upon ultimate settlement. These estimates  are updated at each reporting date based on the facts, circumstance and  information available. Changes in estimates are recognized in current and  future periods as appropriate. Actual  income tax expense, income tax assets and liabilities could vary  significantly due to future changes in income tax laws, significant changes  in the taxability of certain proceeds received by the Company particularly  between Canadian and foreign jurisdictions, or unpredicted results from the  final assessment of each year’s liability, if any, by various taxing  authorities.  The  Company determined that as at September 30, 2012, 2011 and 2010, its tax  position in relation to the maturity of certain life settlement policies may  be sustained upon examination. The validity of any tax position if a matter  of tax law, the body of statutory, regulatory and interpretive guidance on  the application of the law is complex and often ambiguous. Because of this,  whether a tax position will ultimately be sustained may be uncertain.
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 **FORUM  NATIONAL INVESTMENTS LTD.**        Notes  to Consolidated Financial Statements        Year ended September 30, 2012, and 2011, and 2010        (Expressed in Canadian dollars) **16.****Capital  Management Policy** Management  determines the Company’s capital structure and makes adjustments to it based  on funds available to the Company, in order to support the Company’s business  and investments. Management has not established quantitative return on  capital criteria for capital management. The  Company will be dependent in the future upon external financing to fund  future acquisitions and its administrative costs. The Company will spend  existing working capital and raise additional amounts as needed. Management  reviews its capital management approach on an ongoing basis and believes that  its approach, given the relative size of the Company, is reasonable. The  Company’s objective when managing capital is to safeguard the Company’s  ability to continue as a going concern, so that it can continue to provide  returns for shareholders and benefits for other stakeholders. The  Company considers its capital structure to include equity and debt, namely, its  secured borrowing, long-term debt and convertible debentures. The Company  manages the capital structure and makes adjustments to it in the light of  changes in economic conditions and the risk characteristics of the underlying  assets. In order to maintain or adjust the capital structure, the Company may  issue new shares through private placements, sell assets to reduce debt or  return capital to shareholders. The Company is not subject to externally  imposed capital requirements. There have been no changes made to the capital  management policy during the year.**17.****Commitments** In  addition to other obligations disclosed elsewhere: (a)The  Company has commitments in respect of operating leases with total aggregate  payments due of approximately $106,439 (2011 – $196,928, 2010 - $102,000). Payments  due in each of the next five years are as follows:  2013$87,106   2014 21,334   2015 –   2016 –   2017 –         Total$108,440  The  lease payments recognized as an expense in the year was $90,489 (2011: $50,508).  (b)The  Company has commitments in respect of office leases with total aggregate  payments due of approximately $Nil (2011 - $Nil, 2010 - $Nil). (c)Forum  National Investments Ltd., entered into a binding agreement with Mr. David  Owen in 2012 for the development and the exclusive use of a proprietary  software system which tracks and provides financial analysis of Life  Settlement investments. The terms call for a one time issuance of 1,000,610  common shares of the Company at an average price of $0.3482 USD per share  representing a total investment of $207,000 USD. The Company is intent on  completing this transaction in the spring of 2013, however the commitment is  not binding until the use of the software commences.
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 **FORUM  NATIONAL INVESTMENTS LTD.**        Notes  to Consolidated Financial Statements        Year ended September 30, 2012, and 2011, and 2010        (Expressed in Canadian dollars) **18.****Related  Party Transactions** In  addition to related party transactions disclosed elsewhere in these financial  statements, the following transactions have occurred: (a)For  the fiscal year ended September 30, 2012, the Company paid aggregate cash  compensation of approximately $453,958 (2011 – $385,250) to our executive  officers as a group. During  the year, an executive of the Company participated in the secured debenture  financing, acquiring one debenture unit for the subscription price, for cash  proceeds. As at year-end, the Company had fair valued the conversion right of  the debenture unit at $66,903 and recognized accretion expense of $10,666 on  the maturity value of the convertible debentures. (b)At  September 30, 2012, directors and officers advanced $52,420 (2011 - $137,872, 2010 - $92,033) to  the Company in the form of loans and short-term financing. The amounts  advanced from directors and officers are unsecured, non-interest bearing and  repayable on demand. During  2012, the Company paid $Nil (2011 $Nil and 2010 $Nil) in consulting fees to  directors or companies controlled by directors of the Company.    The  Company has no pension plan, no retirement plan, no option plan, no share  based incentive plan, or other similar benefits of life or disability  insurance for directors or officers pursuant to any existing plan provided  by, or contributed to by, the Company or its subsidiaries.  The Company had an  employee extended medical / dental plan acquired with the purchase of Family  Vacation Centers on October 18, 2007. No directors or officers are  participating in the plan. (c)For the fiscal year ended September 30, 2012,  a company with common directors and officers subscribed to convertible  debentures in the Company for $95,290 (2011: $Nil) and owed $49,185 (2011:  $Nil) as at the year end. (d)For the fiscal year ended September 30, 2012,  the Company paid $7,800 (2011: $21,003) in commission relating to yacht  charters, to the spouse of one of the executive officers. Also during the  year spouses of the executive officers were paid $21,348 (2011: $14,000) for  services to the Company. (e)For the fiscal year ended September 30, 2012,  the Company paid $14,000 (2011: $14,500) on behalf of directors of the  Company for car lease payments. (f)For the fiscal year ended September 30, 2012  the Company sold a life settlement contract with a death benefit face value  of US $6,000,000 to a third party for $258,674, recognizing a loss of  $663,949. Of the proceeds $74,985 was paid by the company with common  directors and officers noted in part (c).  All  of the above transactions and balances are measured at the exchange amount,  which is the amount of consideration established and agreed to by the related  parties.
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 **FORUM  NATIONAL INVESTMENTS LTD.**        Notes  to Consolidated Financial Statements        Year ended September 30, 2012, and 2011, and 2010        (Expressed in Canadian dollars) **19.****Amounts  and Notes Receivable** The  Company received promissory note receivables from the sale of travel  memberships to third parties. The promissory notes have an average rate  of interest of 9.9% per annum (2011 – 9.9%, 2010 – 9.9%) and an  average maturity of 12 months (2011 - 13 months, 2010 - 25  months). The promissory notes are unsecured.   **2012**  **2011**  **2010**  Current$95,415 $81,527 $85,683  Non-Current$39,916 $208,729 $109,226   $135,331 $290,256 $194,909    **2012**** **** ****2011**** **** ****2010**  Past        due Amounts and Notes Receivable$21,482 $28,619 $44,016  As  of September 30, 2012 the allowance for doubtful amounts and note receivables  totalled $27,951 (2011  - $31,444,  2010  - $56,002).  At September 30, 2012 promissory note receivables of $nil (2011 - $29,671, 2010 - $106,341) have  been provided as security for the secured borrowing (see Note 11). During  the year ended September 30, 2012, the Company settled a long-term receivable  related to the sale of International Fitness Vacations Ltd. in the prior  year, for cash proceeds of $30,000, and recognized loss on the receivable and  unamortized discount of $98,113. As at September 30, 2012, $10,000 (2011 - $128,729,  2010 - $Nil) was included in accounts receivable, which was received  subsequent to year-end. The Company held a general security agreement over  the net assets of the subsidiary as collateral for the long-term receivable.**20.****Discontinued  Operations** (a)On        December 1, 2011, the Company sold its Travel Club operations, consisting of        certain wholly owned subsidiaries, assets, and its membership database to a        third party.  This third party also purchased a life settlement contract with        a face value of US $838,000 for $98,000, with a Company recognizing a loss of        $151,113.  The        sales price of the travel clubs and related operations was $500,000, and was        recorded as follows:  Sales        proceeds:                                                                                                  $  500,000Less:        Net        book value of Intravelnet Limited (Family Vacation Travels)       $            34,220         Net        Book value of Snowbird Travel Partners Inc.                                         $     24,461         Net        book value of intangible        assets                                                         $    87,373           Plus:Elimination            of certain            liabilities                                                        $              687,093        Gain        on        disposal                                                                                                 $1,041,039      Miscellaneous closing costs of $11,798 associated with the sale of the travel clubs have been included in discontinued operations for the year ended September 30, 2012. On January 31, 2011,        the Company sold its wholly-owned subsidiary International Fitness Vacations        Ltd. which operated a health and fitness center located in Richmond, British        Columbia, for gross proceeds of $200,000.
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 **FORUM  NATIONAL INVESTMENTS LTD.**        Notes  to Consolidated Financial Statements        Year ended September 30, 2012, and 2011, and 2010        (Expressed in Canadian dollars) **20.****Discontinued        Operations  (continued)**             The        disposition of the subsidiary consisted of the following: Sales price of International Fitness Vacations Ltd.                                       $ 136,946        (net of $63,054 discount)Less:           Net book value, International Fitness Vacations        Ltd.                             $   53,993 Plus:Accrued liabilities paid for by the          Company                                                     $     6,191        Gain on disposal                                                                                           $          89,144            Miscellaneous        closing costs of $16,957 associated with sale International Fitness Vacations        Ltd. have been included in discontinued operations for the year ended September        30, 2011. The        assets and liabilities of the subsidiaries sold have been presented as held        for sale and the operating results for the travel club operations have been        presented as discontinued operations as follows: Assets        and liabilities held for sale   September 30, 2011  October 1, 2010  Cash and cash    equivalents$11,732 $7,260  Short-term deposits 11,256  11,200  Accounts and notes    receivable 46,175  1,645  Other receivables 3,126  -  Prepaid expenses 2,520  2,520  Assets held for sale    - current 74,809  22,625          Intangible assets 91,384  116,307  Property,    plant and equipment -  107,227  Total assets held for    sale 166,193  246,159          Accounts payable and    accrued liabilities 32,965  45,091  Liabilities held for    sale 32,965  45,091  Net assets held for    sale 133,228  201,068  
Income  from discontinued operations
   Year ended          September 30, 2012  Year ended          September 30, 2011  Revenue from discontinued    operations$950,950 $3,434,857  Cost of sales and    expenses (89,796) (797,851) Income from discontinued    operations 861,154  2,637,006  Tax on discontinued    operations -  -  Net Income from    discontinued operations$861,154 $2,637,006 
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 **FORUM  NATIONAL INVESTMENTS LTD.**        Notes  to Consolidated Financial Statements        Year ended September 30, 2012, and 2011, and 2010        (Expressed in Canadian dollars) **21.****Supplemental  Cash Flow Information** Cash  flow information:   **Year ended         September 30,         2012**  **Year ended         September 30,         2011**  Interest paid$341,483 $407,579  Interest received$21,732 $25,990  Taxes paid$14,954 $3,761 **22.****Contingencies** **** On September 14, 2012, Mr. Malki AKA (Malkinder) Haer commenced  an action in the Supreme Court of British Columbia (BCSC), alleging that  statements of and concerning him in a Company press release were defamatory.  Mr. Haer had also named the Company’s President and CEO, Daniel Clozza as a  defendant. The Company is in settlement negotiations subsequent to the year  end via a BCSC Consent Order for dismissal, no damages or cost awards to  either party is expected.  On November 20, 2012, subsequent to the year end the Company  received notice of a counter claim in the Supreme Court Of British Columbia  (BCSC) from unrelated individuals in respect to an estate. The Company has  not responded to the counter claim as it is procedurally deficient. The  company considers the counter claim against the company to be frivolous and  without merit. As of the date of these financial statements the amount being  claimed is indeterminable and the action continues to be procedurally  deficient, no response has been filed.**23.****Comparative Balances** Balances  presented in comparative year’s financial statements have been adjusted to  conform with the current year’s presentation.**24.****Subsequent Events** Subsequent to  the year ended September 30, 2012, the company arranged an unsecured loan for  $300,000 with a third party, which was non-interest bearing, without any set  terms of repayment.the Company entered into a Letter of Intent with Aliya  Companies International over a potential merger. There is no signed  agreement between the two parties as at the filing date.
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 **FORUM  NATIONAL INVESTMENTS LTD.**        Notes  to Consolidated Financial Statements        Year ended September 30, 2012, and 2011, and 2010        (Expressed in Canadian dollars) **25.****Transition  to IFRS** (a)The  accounting policies described in Note 3 have been applied in preparing the  consolidated financial statements for the year ended September 30, 2012, the  comparative information presented in these consolidated financial statements  for the year ended September 30, 2011, and the consolidated statement of  financial position at October 1, 2010. In preparing these consolidated  financial statements, the Company has applied IFRS 1, which provides guidance  for an entity’s initial adoption of IFRS. IFRS 1 gives entities adopting IFRS  for the first time a number of optional exemptions and mandatory exceptions,  in certain areas, to the general requirement for full retrospective  application of IFRS. Mandatory  Exceptions *Estimates* The  estimates previously made by the Company under pre-changeover Canadian GAAP  were not revised for the application of IFRS except where necessary to  reflect any difference in accounting policy or where there was objective evidence  that those estimates were in error. As a result the Company has not used hindsight  to revise estimates. *Derecognition  of Financial Assets and Liabilities* The  Company has applied the derecognition requirements in IAS 39 Financial  Instruments: Recognition and Measurement prospectively from the Transition  Date. As a result any non-derivative financial assets or non-derivative  financial liabilities derecognized prior to the Transition Date in accordance  with pre-changeover Canadian GAAP have not been reviewed for compliance with  IAS 39. *Reconciliation  of pre-changeover Canadian GAAP Equity and Comprehensive Income to IFRS* IFRS  1 requires an entity to reconcile equity, comprehensive income and cash flows  for prior years. The changes made to the statements of financial position and  statements of comprehensive income as shown below have resulted in  reclassifications of various amounts on the statements of cash flows, however  as there have been no material adjustments to the net cash flows, no  reconciliation of the statement of cash flows has been prepared. The  following are the optional exemptions available under IFRS 1 that the Company  has elected to apply: (i)IFRS  3:*Business Combinations*        The  Company elected to not apply IFRS 3: *Business Combinations*, with  respect to business combinations that occurred before the date of transition  to IFRS. As a result of this election, no adjustments were required to the  Company’s consolidated statement of financial position as at October 1, 2010. (ii)IFRS  2:*Share-based payment transactions*        Under  this exemption, the Company has elected to apply IFRS 2*Share-based  Payments* only to equity-settled instruments that had not vested by the  Transition Date. There were no unvested options at the transition date.  Additionally, the Company has determined that no adjustments were required  for the year ended September 30, 2011. (iii)IAS  23:*Borrowing costs*        The  Company has applied IAS 23 for annual periods beginning on or after October  1, 2010, the date of transition to IFRS. Under Canadian GAAP, the Company had  an accounting policy of capitalizing interest. Accordingly, the Company  determined that its treatment of borrowing costs is consistent with the  guidance under this section, and did not reverse any previously capitalized  borrowing costs recognized under Canadian GAAP.
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 **FORUM  NATIONAL INVESTMENTS LTD.**        Notes  to Consolidated Financial Statements        Year ended September 30, 2012, and 2011, and 2010        (Expressed in Canadian dollars)  (iv)IAS  17:*Leases*        IFRS  1 provides a first-time adopter with an option to not apply certain  requirements under IAS 17 *Leases* retrospectively. The Company applied  two exemptions and accordingly assessed whether an arrangement contains a  lease on the basis of facts and circumstances existing at the date of  transition to IFRS. Secondly, the Company did not reassess the determination  of whether an arrangement contains a lease under IFRS if the determination  made under Canadian GAAP gave the same outcome as that from the application  of IAS 17 *Leases*and IFRIC 4 *Determining Whether An Arrangement  Contains a Lease*. (b)Below  are the explanations of the key differences between Canadian GAAP and IFRS  giving rise to adjustments in the reconciliations (i)Under  IAS 16:*Property, Plant and Equipment*, the Company has elected to  measure a motor vessel at the date of transition to IFRS at its fair value  and use that fair value as its deemed cost at that date. As a result,  carrying value of the capital asset was deemed to be $8,750,000, resulting in  a reduction of the historical cost of $491,105, a charge to deficit of  $426,496, and accumulated amortization of $917,602 was eliminated as at the  transition date.  The  revaluation resulted in an increase in the amortization expense of $340,545  and an increase in the impairment loss of $134,315 for the year ended  September 30, 2011. The carrying value of the remainder of the capital assets  was determined to be the deemed costs as at the transition date. (ii)Under IFRS,  the functional currency of each legal entity included in the consolidated  financial statements must be determined separately in accordance with the  indicators in IAS 21*– Foreign exchange*, and should be measured using  the currency of the primary economic environment in which the entity operates  (“the functional currency”). The group’s functional and presentation currency  is the Canadian dollar.  Based on the  analysis performed, management concluded that the parent Company’s functional  currency is the Canadian dollar. Under IFRS, when the exercise price of stock  options are denominated in a currency which is different than the functional  currency of the legal entity in which they were issued, the stock options are  accounted for as a derivative. As the Company issued stock options with US  dollar exercise price, the stock options are accounted for as a derivative  and the outstanding stock options are recorded as a derivative liability and  are to be fair valued using Black-Scholes. The impact of  this treatment on the October 1, 2010 opening statement of financial position  is reflected in the derivative liability figure of $2,341,474, reserve  decrease of $2,757,581, and deficit reduction of $416,107. As at  September 30, 2011, the derivative liability was reduced to $666,701 by  recognizing a gain on the change of fair value of the derivative liability of  $1,674,773.
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 **FORUM  NATIONAL INVESTMENTS LTD.**        Notes  to Consolidated Financial Statements        Year ended September 30, 2012, and 2011, and 2010        (Expressed in Canadian dollars) **25.****Transition  to IFRS (continued)** (iii)Under  Canadian GAAP, the Company valued the equity and liability components of its  convertible loan note by first valuing the equity component which is then  deducted from the fair value of the instrument as a whole. The residual  amount is assigned to the liability component. Under IFRS, a similar  bifurcation into equity and liability is required; however, the liability  component is valued first by reference to the fair value of a similar  liability that does not have a conversion option and the equity component is  valued as the residual amount. As  discussed in Note 12, the Company issued seven convertible debentures with  total face value of 3,150,000 USD during the year ended September 30, 2011.  Under both Canadian GAAP and IFRS, the conversion feature was considered as  an embedded derivative liability at initial recognition due to the fact that  the number of common shares required to settle the obligation would vary with  changes in the fair value of the shares upon conversion. Under Canadian  GAAP, the debt component was designated as “other financial liability”, and  it was similarly designated under IFRS. There are no Canadian GAAP and IFRS  differences in relation to this instrument. (c)Note  relating to the correction identified on transition to IFRS In  2011 when the company calculated the allocation between the conversion option  and the host contract with respect to the convertible debentures they used  the Black-Scholes option pricing model to determine the allocation. When  evaluating this debenture under IFRS it was determined that the intrinsic method was the  more appropriate method of valuing the conversion option as the exercise  price of the conversion option is a floating price at 20.0% discount to the  preceding five day average trading price. Therefore the intrinsic valuation method was deemed more appropriate  to value the option and the host contract was determined to be the  residual. As a result the interest expense was overstated by $168,162 and  there was a net impact on other expense items of $23,383 for the year ended  September 30, 2011. As at September 30, 2011 the conversion rights were  overstated by $284,886, the convertible debentures were understated by  $140,107 with a $144,779 adjustment to retained earnings in the statement of  financial position.
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 **FORUM  NATIONAL INVESTMENTS LTD.**        Notes  to Consolidated Financial Statements        Year ended September 30, 2012, and 2011, and 2010        (Expressed in Canadian dollars) **25.****Transition  to IFRS (continued)**As at        transition date, October 1, 2010    Effect of  Correction         transition to  identified on      Audited  IFRS  transiton to IFRS      previous GAAP  Note (a)  Note (c)  Audited IFRS **Assets**                         **Current**                 Cash  and cash equivalents$368,843 $- $- $368,843      Short-term  deposits 3,500  -  -  3,500      Marketable  Securities, net 51  -  -  51      Accounts  and notes receivable 84,562  -  -  84,562      Other  receivables 14,360  -  -  14,360      Prepaid  expenses 15,283  -  -  15,283      Discontinued  current assets 22,625  -  -  22,625 **Total        Current Assets** 509,224  -  -  509,224              **Amounts        & notes receivable** 109,226  -  -  109,226 **Investments        - Life Settlements** 2,670,070  -  -  2,670,070 **Property,        plant and equipment** 8,994,166  474,860  -  9,469,026 **Intangibles,        net** 116,307  -  -  116,307 **Discontinued        plant, property and equipment** 107,227  -  -  107,227              **Total        Assets**$12,506,220 $474,860 $- $12,981,080              **Liabilities        and Shareholders' Equity**                         **Current**                 Accounts  payable and accrued liabilities$528,122 $- $- $528,122      Secured  borrowing 106,341  -  -  106,341      Due to  Broker 97,146  -  -  97,146      Deferred  revenue, current portion 1,077,068  -  -  1,077,068      Current  portion of Long-term debt 177,128  -  -  177,128      Income  tax payable (note 14) 1,712,000  -  -  1,712,000      Convertible  debentures 40,486  -  -  40,486      Loans  from related parties 92,033  -  -  92,033      Derivative  liability -  2,341,474  -  2,341,474      Discontinued  current liabilities 45,091  -  -  45,091 **Total        Current Liabilities** 3,875,415  2,341,474  -  6,216,889              **Deferred        revenue** 751,868  -  -  751,868 **Long-term        debt** 4,846,198  -  -  4,846,198              **Total        Liabilities** 9,473,481  2,341,474  -  11,814,955              **Shareholders'        equity**            Share        capital 25,810,369  -  -  25,810,369 Contributed        surplus 2,757,581  (2,757,581) -  - Deficit (25,535,211) 890,967  -  (24,644,244)**Total        Shareholders' equity** 3,032,739  (1,866,614) -  1,166,125 **Total        Liabilities and Shareholders' Equity**$12,506,220 $474,860 $- $12,981,080 
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 **FORUM  NATIONAL INVESTMENTS LTD.**        Notes  to Consolidated Financial Statements        Year ended September 30, 2012, and 2011, and 2010        (Expressed in Canadian dollars) **25.****Transition  to IFRS (continued)**As at  September 30, 2011 Audited         previous         GAAP  Effect of         transition to         IFRS (note        (a)  Correction         identified         on        transiton to         IFRS Note        (c)  Audited        IFRS  **Assets**                         **Current**                 Cash  and cash equivalents$51,040 $- $- $51,040      Short-term  deposits 3,500  -  -  3,500      Accounts  and notes receivable 35,352  -  -  35,352      Other receivables 2,018  -  -  2,018      Prepaid  expenses 24,412  -  -  24,412      Discontinued  current assets 74,809  -  -  74,809 **Total  Current Assets** 191,131  -  -  191,131              **Amounts  & notes receivable** 208,729  -  -  208,729 **Investments  - Life Settlements** 2,832,972  -  -  2,832,972 **Property,  plant and equipment** 7,767,784  -  -  7,767,784 **Intangibles,  net** 91,384  -  -  91,384              **Total  Assets**$11,092,000 $- $- $11,092,000              **Liabilities  and Shareholders' Equity**                         **Current**                 Accounts  payable and accrued liabilities$534,476 $- $- $534,476      Secured  borrowing 51,064  -  - $51,064      Deferred  revenue, current portion 876,165  -  - $876,165      Current  portion of Long-term debt 140,968  -  - $140,968      Income  tax payable (note 14) 1,712,000  -  - $1,712,000      Convertible  debentures 40,486  -  - $40,486      Loans  from related parties 137,872  -  - $137,872      Derivative  liability -  666,701  - $666,701      Conversion  rights 387,642  -  - 284,886 $102,756      Discontinued  current liabilities 32,965  -  - $32,965 **Total  Current Liabilities** 3,913,638  666,701  - 284,886 $4,295,453              **Convertiable  Debentures** 188,572  -  140,107 $328,679 **Deferred  revenue** 182,472  -  - $182,472 **Long-term  debt** 4,748,054  -  - $4,748,054 **Total  Liabilities** 9,032,736  666,701  - 144,779 $9,554,658              **Shareholders'  equity**            Share  capital 25,782,966  -  - $25,782,966 Contributed  surplus 2,757,581  (2,757,581) - $- Deficit (26,481,283) 2,090,880  144,779 $(24,245,624)**Total  Shareholders' equity** 2,059,264  (666,701) 144,779 $1,537,342 **Total  Liabilities and Shareholders' Equity**$11,092,000 $- $- $11,092,000 
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 **FORUM  NATIONAL INVESTMENTS LTD.**        Notes  to Consolidated Financial Statements        Year ended September 30, 2012, and 2011, and 2010        (Expressed in Canadian dollars) **25.****Transition  to IFRS (continued)**For        the year ended September 30, 2011 Audited         previous         GAAP  IFRS        Effect as at         September        30, 2011        Note (a)   Correction         identified        on         transition to         IFRS Note        (c)  Audited        IFRS **Revenues**                 Charter  Yacht Income$244,190 $- $- $244,190      Interest  income 25,934  -  -  25,934   270,124  -  -  270,124              **Cost        of Sales** 1,210,446  340,545  -  1,550,991              **Income        from operations** (940,322) (340,545) -  (1,280,867)             **Expenses**                 Wages 732,744  -  -  732,744      General  and administration 1,060,841  -  (168,162) 892,679      Bad  debt expense 8,954  -  -  8,954      Commission  cost 2,218  -  -  2,218      Amortization 33,234        33,234      Amortization  of intangible assets 24,923  -  -  24,923   1,862,914  -  (168,162) 1,694,752              **Loss        from continuing operations** (2,803,236) (340,545) 168,162  (2,975,619)             **Other        Income (expenses)**                 Life  settlement revenue$(412,673)$- $(17,484)$(430,157)     Fair value gain on  derivative liability -  1,674,773  -  1,674,773      Other  expenses (3,767) -  (5,899) (9,666)     Gain  on disposal of capital assets 49,987  -  -  49,987      Foreign  exchange gain (2,532) -  -  (2,532)     Gain  on sale of International Fitness Vacations 89,144  -  -  89,144      Impairment  on tangible assets (500,000) (134,315) -  (634,315)  (779,841) 1,540,458  (23,383) 737,234              **Income        (loss) for the year before income taxes** (3,583,077) 1,199,913  144,779  (2,238,385)Income        tax -  -  -  - **(Loss)        / profit for the year after tax from continuing operations** (3,583,077) 1,199,913  144,779  (2,238,385)             Profit        from discontinued operations 2,637,005  -  -  2,637,005 **(Loss)        / profit for the year** (946,072) 1,199,913  144,779  398,620            - **Deficit,        beginning of period** (25,535,211) 890,967  -  (24,644,244)**Deficit,        end of period** (26,481,283) 2,090,880  144,779  (24,245,624)
 

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