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ARTICLE 26SPECIAL RIGHTS AND RESTRICTIONS ATTACHED
TO PREFERRED SHARES

Special Rights and Restrictions

|*26.1* | *The Preferred shares without
      par value shall have attached thereto the following special rights and
      restrictions:*
|------ | -------------------------------------------------------------------------------------------------------------------------------
|       |                                                                                                                                
|       | (a)                                                                                                                            
|       |                                                                                                                                
|       | (b)                                                                                                                            
|       |                                                                                                                                
|       | (c)                                                                                                                            
|       |                                                                                                                                
|       | (d)                                                                                                                            

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| | (e) | The Preferred shares shall rank, both as regards
      dividends and return of capital, in priority to all other shares of the
      Company, but shall not be entitled to any further right to participate in
      the profits or assets of the Company.                                                                                                                                                                                                                                                                                            
| | --- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
| |     |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       
| | (f) | In the event of the liquidation, dissolution or
      winding-up of the Company, whether voluntary or involuntary, the holders
      of the Preferred shares shall be entitled to receive, before any
      distribution of any part of the property and assets of the Company among
      the holders of any other shares, an amount equal to one hundred percent
      (100%) of the amount paid thereon and any dividends declared thereon and
      unpaid, and no more.                                                                          
| |     |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       
| | (g) | The directors of the Company may issue the Preferred
      shares in one or more series. In addition, the directors may, by
      resolution, alter the Notice of Articles to fix the number of shares in
      and to determine the designation of the shares of each series; the
      directors may also, by resolution, alter the Notice of Articles to create,
      define and attach special rights and restrictions to the shares of each
      series, subject to the special rights and restrictions attached to the
      Preferred shares.

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