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| (i)   | The quality and integrity of the Corporation's financial statements; |
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| (ii)   | The Corporation's compliance with legal and regulatory requirements; |
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| (iii)   | The independent auditor's qualifications and independence; |
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| (iv)   | The performance of the Corporation's independent auditors; and |
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| (v)   | The implementation and effectiveness of the Corporation's ethics and compliance program. |
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| 1.   | Meet with management and the independent auditors to review and discuss, prior to public dissemination, the Corporation's annual audited financial statements and quarterly financial statements, including the Corporation's specific disclosures under "Management's Discussion and Analysis of Financial Condition and Results of Operations" |
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| 2.   | Report to the Board whether, based on its discussions with management and the independent auditor, it recommends to the Board that the most recent year's audited financial statements be included in the Corporation's annual report on Form 20-F  to be filed with the SEC. |
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| 3.   | Review and discuss with management and the independent auditors the Corporation's earnings press releases (paying particular attention to the use of any "pro forma" or "adjusted" non-GAAP information). |
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| 4.   | Review and discuss with management and the independent auditors financial information and earnings guidance provided to analysts and rating agencies.  The Committee's discussion in this regard may be general in nature (i.e., discussion of the types of information to be disclosed and the type of presentation to be made) and need not take place in advance of each instance in which the Corporation may provide earnings guidance. |
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| 5.   | The Committee shall have the direct responsibility and authority to appoint, retain, compensate, evaluate, oversee and, where appropriate, replace the independent auditors.  The Committee shall inform the independent auditors that such firm shall report directly to the Committee. The Committee shall resolve disagreements between management and the independent auditor regarding financial reporting. |
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| 6.   | Review the independent auditors' audit plan and areas of audit focus.  Review the fees and other significant compensation to be paid to the independent auditors. |
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| 7.   | Approve in advance any audit or non-audit engagement or relationship between the Corporation and any independent auditor engaged to prepare or issue an audit report or perform other audit, review or attest services, other than prohibited non-auditing services, as specified in the rules and regulations of the SEC/OSC or any rules of the Public Company Accounting Oversight Board promulgated thereunder.  The Committee shall not approve any "prohibited non-auditing services" without obtaining a prior exemption from the Public Company Accounting Oversight Board.  Audit and non-audit engagements must be approved either (a) explicitly in advance or (b) pursuant to a pre-approval policy established by the Committee.  The Committee may delegate to one or more members of the Committee the authority to grant such pre-approvals.  The delegatee's decisions regarding approval of services shall be reported by such delegatee to the full Committee at each regular Committee meeting. |
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| 8.   | Review and assess, at least annually, the qualifications, performance and independence of the independent auditors, including a review and evaluation of the lead partner.  In conducting its review and evaluation, the Committee should: |
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| (a)   | Review the written report of the independent auditor that delineates all relationships between the independent auditor and the Corporation that the auditors believe may impact their independence and objectivity, which report should be submitted to the Committee at least annually, and discuss with the independent auditor and management the scope of any such disclosed relationship and their actual or potential impact on the independent auditor's independence and objectivity; |
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| (b)   | Obtain and review a report by the Corporation's independent auditor describing:  (i) the auditor's internal quality-control procedures; and (ii) any material issues raised by the most recent internal quality-control review, or peer review, of the auditor or by any inquiry or investigation by governmental or professional authorities within the preceding five years, respecting one or more independent audits carried out by the auditor, and any steps taken to deal with any such issues; and |
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| (c)   | Take into account the opinions of management. |
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| 9.   | In consultation with the independent auditors and  management,  review the integrity of the Corporation’s financial reporting processes, both internal and external.  In connection therewith, the Committee should obtain and discuss with management and the independent auditor reports from management and the independent auditor regarding: (i) all critical accounting policies and practices to be used by the Corporation; (ii) analyses prepared by management and/or the independent auditor setting forth significant financial reporting issues and judgments made in connection with the preparation of the financial statements, including all alternative treatments of financial information within generallyaccepted accounting principles that have been discussed with the Corporation’s management, the ramifications of the use of the alternative disclosures and treatments and the treatment preferred by the independent auditor; (iii) effects of changes in accounting standards that may materially affect the Corporation’s financial reporting practices; (iv) major issues regarding accounting principles and financial statement presentations, including any significant changes in the Corporation’s selection or application of accounting principles; (v) the integrity of the Corporation’s financial reporting practices and the adequacy and effectiveness of internal controls, including a review of significant findings identified by the independent auditors and internal audit, management’s responsiveness to such recommendations and any specific audit steps adopted in lightof material control deficiencies and (vi) any other material written communications between the independent auditor and the Corporation’s management. |
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| 10.   | The Committee will receive and review any disclosure from the Corporation's Chief Executive Officer and Chief Financial Officer made in connection with the certification of the Corporation's quarterly and annual reports filed with the SEC/OSC of: (i) significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the Corporation’s ability to record, process, summarize, and report financial data; and (ii) any fraud, whether or not material, that involves management or other employees who have a significant role in the Corporation’s internal controls. |
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| 11.   | Review periodically the effect of regulatory and accounting initiatives, as well as off-balance sheet structures, on the financial statements of the Corporation. |
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| 12.   | Review with the independent auditor (i) any audit problems or other difficulties encountered by the auditor in the course of the audit process, including any restrictions on the scope of the independent auditor's activities or on access to requested information and any significant disagreements with management and (ii) management's responses to such matters.  Without excluding other possibilities, the Committee may wish to review with the independent auditor (i) any accounting adjustments that were noted or proposed by the auditor but were "passed" (as immaterial or otherwise), (ii) any communications between the audit team and the audit firm's national office respecting auditing or accounting issues presented by theengagement and (iii) any "management" or "internal control" letter issued or proposed to be issued by the independent auditor to the Corporation.  The review should also include discussion of the responsibilities, budget and staffing of the corporation's internal audit function. |
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| 13.   | Review periodically, with the Corporation's chief financial officer, any legal matter that could have a significant impact on the Corporation's financial statements and any material inquiries or reports received from regulatory or governmental agencies. |
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| 14.   | Review periodically the content and operation of the Corporation's ethics and compliance program and the Code of Business Ethics. |
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| 15.   | Discuss with management and the independent auditors at least annually the Corporation's guidelines and policies with respect to risk assessment and risk management.  The Committee should discuss the Corporation's major financial risk exposures and the overall steps management has taken to monitor and control such exposures; however, the Committee is not responsible for detailed review of financial risk exposure and management, which responsibility has been delegated to another committee of the Board. |
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| 16.   | Establish, and review periodically, procedures for:  (i) the receipt, retention and treatment of complaints received by the Corporation regarding accounting, internal accounting controls or auditing matters and (ii) the confidential, anonymous submission by employees of the Corporation of concerns regarding questionable accounting or auditing matters. |
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| 17.   | Review and approve the Committee's report required to be included in the Corporation's annual proxy statement, pursuant to and in accordance with applicable rules and regulations of the SEC/OSC. |
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| 18.   | Report regularly to the full Board including: |
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| (i)   | with respect to any issues that arise with respect to the quality or integrity of the Corporation's financial statements, the Corporation's compliance with legal or regulatory requirements, the performance and independence of the Corporation's independent auditors or the performance of the internal audit function; |
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| (ii)   | following all meetings of the Committee; and |
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| (iii)   | with respect to such other matters as are relevant to the Committee's discharge of its responsibilities. |
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| 19.   | Maintain minutes or other records of meetings and activities of the Committee. |
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| 20.   | The Committee shall receive appropriate funding from the Corporation for the payment of compensation to the independent auditors and to other advisors retained by the Committee pursuant to the provisions of this Charter. |
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