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<B><P>EXHIBIT 11.1</P>
<P ALIGN="CENTER"><BR>
COMPUTATION OF PER SHARE EARNINGS<BR>
</B>(Dollars in millions of Canadian dollars)<BR>
(shares in millions)</P>
<P ALIGN="CENTER"></P>
<TABLE BORDER CELLSPACING=1 CELLPADDING=7 WIDTH=637>
<TR><TD WIDTH="64%" VALIGN="TOP">
<P> </TD>
<TD WIDTH="36%" VALIGN="TOP" COLSPAN=3>
<U><P ALIGN="CENTER">Year ended December 31,</U></TD>
</TR>
<TR><TD WIDTH="64%" VALIGN="TOP">
<P> </TD>
<TD WIDTH="12%" VALIGN="TOP">
<B><U><P ALIGN="RIGHT">1999</B></U></TD>
<TD WIDTH="12%" VALIGN="TOP">
<U><P ALIGN="RIGHT">1998</U></TD>
<TD WIDTH="12%" VALIGN="TOP">
<U><P ALIGN="RIGHT">1997</U></TD>
</TR>
<TR><TD WIDTH="64%" VALIGN="TOP"><DIR>

<P>BASIC</DIR>
</TD>
<TD WIDTH="12%" VALIGN="TOP">
<P> </TD>
<TD WIDTH="12%" VALIGN="TOP">
<P> </TD>
<TD WIDTH="12%" VALIGN="TOP">
<P> </TD>
</TR>
<TR><TD WIDTH="64%" VALIGN="TOP"><DIR>

<P>Weighted Average shares outstanding</DIR>
</TD>
<TD WIDTH="12%" VALIGN="TOP">
<B><P ALIGN="RIGHT">743.5</B></TD>
<TD WIDTH="12%" VALIGN="TOP">
<P ALIGN="RIGHT">742.7</TD>
<TD WIDTH="12%" VALIGN="TOP">
<P ALIGN="RIGHT">381.2</TD>
</TR>
<TR><TD WIDTH="64%" VALIGN="TOP"><DIR>

<P>Earnings (loss) from continuing operations attributable to common shareholders</DIR>
</TD>
<TD WIDTH="12%" VALIGN="TOP">
<B><P ALIGN="RIGHT"><BR>
(46.7)</B></TD>
<TD WIDTH="12%" VALIGN="TOP">
<P ALIGN="RIGHT"><BR>
(68.4)</TD>
<TD WIDTH="12%" VALIGN="TOP">
<P ALIGN="RIGHT"><BR>
(137.3)</TD>
</TR>
<TR><TD WIDTH="64%" VALIGN="TOP"><DIR>

<P>Net income (loss)</DIR>
</TD>
<TD WIDTH="12%" VALIGN="TOP">
<B><P ALIGN="RIGHT">(46.7)</B></TD>
<TD WIDTH="12%" VALIGN="TOP">
<P ALIGN="RIGHT">(51.4)</TD>
<TD WIDTH="12%" VALIGN="TOP">
<P ALIGN="RIGHT">(63.5)</TD>
</TR>
<TR><TD WIDTH="64%" VALIGN="TOP"><DIR>

<P>Basic earnings (loss) from continuing operations per share</DIR>
</TD>
<TD WIDTH="12%" VALIGN="TOP">
<B><P ALIGN="RIGHT">(0.06)</B></TD>
<TD WIDTH="12%" VALIGN="TOP">
<P ALIGN="RIGHT">(0.09)</TD>
<TD WIDTH="12%" VALIGN="TOP">
<P ALIGN="RIGHT">(0.36)</TD>
</TR>
<TR><TD WIDTH="64%" VALIGN="TOP"><DIR>

<P>Basic earnings (loss) per share</DIR>
</TD>
<TD WIDTH="12%" VALIGN="TOP">
<B><P ALIGN="RIGHT">(0.06)</B></TD>
<TD WIDTH="12%" VALIGN="TOP">
<P ALIGN="RIGHT">(0.07)</TD>
<TD WIDTH="12%" VALIGN="TOP">
<P ALIGN="RIGHT">(0.17)</TD>
</TR>
<TR><TD WIDTH="64%" VALIGN="TOP">
<P> </TD>
<TD WIDTH="12%" VALIGN="TOP">
<P> </TD>
<TD WIDTH="12%" VALIGN="TOP">
<P> </TD>
<TD WIDTH="12%" VALIGN="TOP">
<P> </TD>
</TR>
<TR><TD WIDTH="64%" VALIGN="TOP"><DIR>

<P>FULLY DILUTED</DIR>
</TD>
<TD WIDTH="12%" VALIGN="TOP">
<P> </TD>
<TD WIDTH="12%" VALIGN="TOP">
<P> </TD>
<TD WIDTH="12%" VALIGN="TOP">
<P> </TD>
</TR>
<TR><TD WIDTH="64%" VALIGN="TOP"><DIR>

<P>Weighted Average shares outstanding</DIR>
</TD>
<TD WIDTH="12%" VALIGN="TOP">
<B><P ALIGN="RIGHT">743.5</B></TD>
<TD WIDTH="12%" VALIGN="TOP">
<P ALIGN="RIGHT">742.7</TD>
<TD WIDTH="12%" VALIGN="TOP">
<P ALIGN="RIGHT">381.2</TD>
</TR>
<TR><TD WIDTH="64%" VALIGN="TOP"><DIR>

<P>Net effect of dilutive stock options (1)</DIR>
</TD>
<TD WIDTH="12%" VALIGN="TOP">
<B><P ALIGN="RIGHT">0.0</B></TD>
<TD WIDTH="12%" VALIGN="TOP">
<P ALIGN="RIGHT">0.0</TD>
<TD WIDTH="12%" VALIGN="TOP">
<P ALIGN="RIGHT">0.0</TD>
</TR>
<TR><TD WIDTH="64%" VALIGN="TOP"><DIR>

<P>Assumed conversion of convertible debentures (1)</DIR>
</TD>
<TD WIDTH="12%" VALIGN="TOP">
<B><U><P ALIGN="RIGHT">0.0</B></U></TD>
<TD WIDTH="12%" VALIGN="TOP">
<U><P ALIGN="RIGHT">0.0</U></TD>
<TD WIDTH="12%" VALIGN="TOP">
<U><P ALIGN="RIGHT">0.0</U></TD>
</TR>
<TR><TD WIDTH="64%" VALIGN="TOP">
<P> </TD>
<TD WIDTH="12%" VALIGN="TOP">
<B><U><P ALIGN="RIGHT">743.5</B></U></TD>
<TD WIDTH="12%" VALIGN="TOP">
<U><P ALIGN="RIGHT">742.7</U></TD>
<TD WIDTH="12%" VALIGN="TOP">
<U><P ALIGN="RIGHT">381.2</U></TD>
</TR>
<TR><TD WIDTH="64%" VALIGN="TOP">
<P> </TD>
<TD WIDTH="12%" VALIGN="TOP">
<P> </TD>
<TD WIDTH="12%" VALIGN="TOP">
<P> </TD>
<TD WIDTH="12%" VALIGN="TOP">
<P> </TD>
</TR>
<TR><TD WIDTH="64%" VALIGN="TOP"><DIR>

<P>Earnings (loss) from continuing operations attributable to common shareholders</DIR>
</TD>
<TD WIDTH="12%" VALIGN="TOP">
<B><P ALIGN="RIGHT">(46.7)</B></TD>
<TD WIDTH="12%" VALIGN="TOP">
<P ALIGN="RIGHT">(68.4)</TD>
<TD WIDTH="12%" VALIGN="TOP">
<P ALIGN="RIGHT">(137.3)</TD>
</TR>
<TR><TD WIDTH="64%" VALIGN="TOP"><DIR>

<P>Net income (loss)</DIR>
</TD>
<TD WIDTH="12%" VALIGN="TOP">
<B><P ALIGN="RIGHT">(46.7)</B></TD>
<TD WIDTH="12%" VALIGN="TOP">
<P ALIGN="RIGHT">(51.4)</TD>
<TD WIDTH="12%" VALIGN="TOP">
<P ALIGN="RIGHT">(63.5)</TD>
</TR>
<TR><TD WIDTH="64%" VALIGN="TOP"><DIR>

<P>Add interest on convertible debentures (1)</DIR>
</TD>
<TD WIDTH="12%" VALIGN="TOP">
<B><P ALIGN="RIGHT">0.0</B></TD>
<TD WIDTH="12%" VALIGN="TOP">
<P ALIGN="RIGHT">0.0</TD>
<TD WIDTH="12%" VALIGN="TOP">
<P ALIGN="RIGHT">0.0</TD>
</TR>
<TR><TD WIDTH="64%" VALIGN="TOP"><DIR>

<P>Add other interest income (1)</DIR>
</TD>
<TD WIDTH="12%" VALIGN="TOP">
<B><P ALIGN="RIGHT">0.0</B></TD>
<TD WIDTH="12%" VALIGN="TOP">
<P ALIGN="RIGHT">0.0</TD>
<TD WIDTH="12%" VALIGN="TOP">
<P ALIGN="RIGHT">0.0</TD>
</TR>
<TR><TD WIDTH="64%" VALIGN="TOP">
<P> </TD>
<TD WIDTH="12%" VALIGN="TOP">
<P> </TD>
<TD WIDTH="12%" VALIGN="TOP">
<P> </TD>
<TD WIDTH="12%" VALIGN="TOP">
<P> </TD>
</TR>
<TR><TD WIDTH="64%" VALIGN="TOP"><DIR>

<P>Earnings (loss) from continuing operations</DIR>
</TD>
<TD WIDTH="12%" VALIGN="TOP">
<B><P ALIGN="RIGHT">(46.7)</B></TD>
<TD WIDTH="12%" VALIGN="TOP">
<P ALIGN="RIGHT">(68.4)</TD>
<TD WIDTH="12%" VALIGN="TOP">
<P ALIGN="RIGHT">(137.3)</TD>
</TR>
<TR><TD WIDTH="64%" VALIGN="TOP"><DIR>

<P>Net income (loss)</DIR>
</TD>
<TD WIDTH="12%" VALIGN="TOP">
<B><P ALIGN="RIGHT">(46.7)</B></TD>
<TD WIDTH="12%" VALIGN="TOP">
<P ALIGN="RIGHT">(51.4)</TD>
<TD WIDTH="12%" VALIGN="TOP">
<P ALIGN="RIGHT">(63.5)</TD>
</TR>
<TR><TD WIDTH="64%" VALIGN="TOP">
<P> </TD>
<TD WIDTH="12%" VALIGN="TOP">
<P> </TD>
<TD WIDTH="12%" VALIGN="TOP">
<P> </TD>
<TD WIDTH="12%" VALIGN="TOP">
<P> </TD>
</TR>
<TR><TD WIDTH="64%" VALIGN="TOP"><DIR>

<P>Fully diluted earnings (loss) from continuing operations per share</DIR>
</TD>
<TD WIDTH="12%" VALIGN="TOP">
<B><P ALIGN="RIGHT">(0.06)</B></TD>
<TD WIDTH="12%" VALIGN="TOP">
<P ALIGN="RIGHT">(0.09)</TD>
<TD WIDTH="12%" VALIGN="TOP">
<P ALIGN="RIGHT">(0.36)</TD>
</TR>
<TR><TD WIDTH="64%" VALIGN="TOP"><DIR>

<P>Fully diluted earnings (loss) per share</DIR>
</TD>
<TD WIDTH="12%" VALIGN="TOP">
<B><P ALIGN="RIGHT">(0.06)</B></TD>
<TD WIDTH="12%" VALIGN="TOP">
<P ALIGN="RIGHT">(0.07)</TD>
<TD WIDTH="12%" VALIGN="TOP">
<P ALIGN="RIGHT">(0.17)</TD>
</TR>
</TABLE>

<P ALIGN="CENTER"> </P><DIR>
<DIR>

<P>(1)     Conversion of options and the convertible debentures is not assumed in 1998, 1997 and<BR>
 1996 in the computation of fully diluted earnings per share because its effects are<BR>
 antidilutive.</P></DIR>
</DIR>
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