Document:

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Page 1 of 7                                                  EXHIBIT 10.26

                              Consulting Agreement

This Agreement is effective as of the 29 of September, 1999 by and between Level
Jump Asset Management Inc. (hereinafter called "the "Consultant"), and
Smartsources.com Inc., a corporation duly incorporated according to the laws of
the state of Colorado, United States of America (trading symbol SSXX) ("the
Company").

Whereas, the Company is a publicly traded Company; and

Whereas, the Consultant is in the business of assisting public companies in the
promotion of corporate activities through the Internet and Print media; and

Whereas, the Company desires to retain Consultant to provide specific services
for the Company as herein set forth;

Now therefore, in consideration of the mutual covenants and promises contained
herein, and in consideration of the payment by each of the parties to the other
party of the sum of $2.00, the receipt and sufficiency of which is hereby
acknowledged, the parties hereby covenant and agree with one another as follows;

1.   Duties and Involvement.

          a.   The Company hereby engages Consultant to provide assistance and
               advice to the Company in mergers, acquisitions, internal capital
               structuring and the placement of new debt and equity issues of
               the Company, such services will be performed on a best efforts
               basis. In each instance, the Consultant shall endeavor, subject
               to market conditions, to assist company in identifying corporate
               candidates for mergers and acquisitions, sources of private and
               institutional funds, provide planning, structuring, strategic and
               other advisory services to company, and to assist in negotiations
               on behalf of company.

          b.   Consultant acknowledges that neither it nor any of its employees
               or affiliates is an officer, director, or agent of the Company,
               that in rendering advice or recommendations to the Company it is
               not and will not be responsible for any management decisions on
               behalf of the Company and that it is not authorized or empowered
               to commit the Company to any recommendation or course of action.
               The Company represents that Consultant does not have, through
               stock ownership or otherwise, the power to control the Company
               nor to exercise any dominating influence over its management.

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2.   Term. This Agreement shall commence on the date of execution of this
     agreement and continue for six (6) months from the date of execution
     (the "Term").

3.   Compensation. The Company shall transfer and deliver to the Consultant in
     accordance with the Schedule set forth below one hundred and
     fifty thousand (150,000) warrants of Smartsources.com Inc., (trading symbol
     SSXX), exercisable at a price of five dollars ($5.00) per share with an
     expiry of not less than 24 months, as consideration for the services
     herein. The warrant contract will be prepared and delivered by the Company
     to the Consultant within thirty (30) business days following the
     commencement of the Term. The warrants are issued in compliance with
     applicable U.S. securities laws. Any transfers of warrants will be in
     accordance with applicable U.S. securities laws.

          a.   150,000 warrants within thirty (30) business days following the
               execution of this Agreement;

          The Consultant represents that the receipt of the warrants are for
          investment purposes and not for the intent to distribute.

          If the Company should at any time, or from time to time hereafter,
          effect a stock split, a reverse stock split, or a recapitalization,
          the terms of the above warrants shall be proportionately adjusted to
          prevent the dilution or enlargement of the rights of the holders.

          All such shares and warrants are hereinafter referred to as
          "Securities".

          Once the warrants are exercised, the Company agrees to piggyback
          register the common shares underlying the warrants on the registration
          statements filed after the warrants are exercised except for
          REGISTRATIONS RELATING TO MERGER, ACQUISITIONS AND EMPLOYEE BENEFIT
          PLANS. THIS IS FURTHER SUBJECT TO THE RIGHT OF THE MANAGING
          UNDERWRITER TO EXCLUDE SUCH SHARES FROM REGISTRATION IF IT DEEMS IT
          DESIRABLE AND IS IN THE BEST INTEREST OF THE OFFERING. SUCH RIGHTS
          WILL BE PRO-RATA WITH ANY OTHER PIGGYBACK RIGHTS GRANTED BY THE
          COMPANY. All of the Company's obligations to register the common
          shares will survive this agreement. All of the Company's obligations
          to register the common shares will survive any transfer of common
          shares by the Consultant to any third party.

          In addition a commission of 10% (ten per cent) shall be paid to the
          Consultant for any financing, debt or equity, received by the Company
          through introduction or effort on behalf of the Consultant.

          In addition a commission of 4% (four per cent) shall be paid to the
          Consultant for any merger or acquisition or sale by the Company
          through

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          introduction or effort on behalf of the Consultant. This commission to
          be calculated based on the market value of merger, purchase and/or
          sale transaction.

     The Consultant may terminate all of its obligations hereunder by notice in
     writing to the Company if any transfer and delivery of Securities is not
     completed on the date required as aforesaid (a "Completion Date") without
     prejudice to the right of the Consultant to avail itself of any other
     remedy at law or in equity as a result of such default. Moreover, interest
     at the rate of eighteen (18%) per cent per annum from the Completion Date
     to the actual date of transfer and delivery of any Securities, calculated
     on the total value of such Securities (which value shall be determined by
     the Consultant AND THE COMPANY acting reasonably) shall be payable by the
     Company to the Consultant. In addition the Company shall reimburse the
     Consultant for all reasonable out of pocket disbursements incurred by the
     Consultant, with the  Company's prior written approval, on behalf of the
     Company forthwith on demand.

4.   Non Disclosure. The Company covenants not to disclose the nature of its
     relationship with the Consultant or any of the terms of this Agreement
     without the prior written consent of the Consultant except as may be
     required by law.

5.   Services Not Exclusive. Consultant shall devote such of its time and effort
     necessary to the discharge of its duties hereunder. The Company
     acknowledges that Consultant is engaged in other business activities of a
     similar nature to those provided for in this Agreement with other clients
     and that it will continue such activities during the Term. Consultant shall
     not be restricted from engaging in other activities during the Term.

6.   Relationship of the Parties. The Parties intend that the relationship
     between them created under this Agreement is that of an independent
     contractor only. Consultant is not to be considered an agent or employee of
     the Company for any purpose. Consultant acknowledges that it is not an
     agent of the Company, and that it may not commit the Company to any action
     or obligation. Any and all Agreements or arrangements that Consultant may
     negotiate for or with the Company will be subject to acceptance by the
     Company through its board of directors or authorized corporate officers.

7.   Records. Consultant shall keep full and accurate records of consulting work
     performed under this Agreement. All record, sketches, drawings, prints,
     computations, charts, reports, and other documentation made in the course
     of the consulting work to be performed hereunder, or in anticipation of the
     consulting work to be performed in regard to this Agreement shall at all
     times remain the sole property of Consultant. Consultant agrees that
     neither it nor its employees or agents will, during the term of this
     Agreement, or any time thereafter, disclose or divulge or use, directly or
     indirectly, for its own benefit any confidential information, data, trade
     secrets, etc. relating to the business

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     of the Company learned in connection with its work for the Company, except
     as may be required by law. All material distributed or prepared by the
     Consultant relating to the Company must be approved prior to distribution.
     The provisions of this paragraph shall survive the termination of this
     Agreement and shall continue until such information data, trade secrets,
     etc. become public knowledge through no action of Consultant or any of its
     employees or agents.

8.   Notices. Any notice under this Agreement shall be in writing and shall be
     effective when actually delivered in person or three days after being
     deposited with Canada Post or US Postal Services, registered or certified,
     postage prepaid and addressed to the party at the address stated in this
     Agreement or such other address as either party may designate by written
     notice to the other.

9.   Information Provided by Company.

     a.   The Company covenants and agrees to provide to the Consultant all
          information and documentation pertaining to the Company that is
          reasonably necessary for the Consultant to perform its services
          hereunder. The Company covenants, represents and warrants to the
          Consultant that all information and documentation provided herein will
          be timely, accurate and complete in all respects and covenants and
          agrees to indemnify and save harmless the Consultant, its officers,
          directors, agents and employees in respect of any losses or damages,
          costs or other amounts incurred directly or indirectly as a result of
          any breach of the aforesaid covenant, representation and warranty.

     b.   The Company covenants to make full, fair and plain disclosure to the
          Consultant of all material facts and changes to allow the Consultant
          to accurately profile the Company. The Company acknowledges that the
          Consultant will be relying on the above mentioned disclosure in the
          preparation of the Consultants materials and covenants and agrees to
          indemnify and save harmless the Consultant, its officers, directors,
          agents and employees in respect of any losses or damages, costs or
          other amounts incurred directly or indirectly as a result of any
          breach of the aforesaid covenant.

     c.   Consultant acknowledges that it may have access to confidential
          "nonpublic" information regarding the Company's business, properties,
          prospective and actual investors, and business partners. Consultant
          agrees that it will not, during or subsequent to the term of this
          Agreement, divulge, furnish, or make accessible to any person or
          entity information or plans of the Company with respect to the
          Company's business, properties, investors, or business partners except
          as authorized by representatives of the Company for dissemination
          hereunder or except as required by law.

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     d.   The Company acknowledges and agrees that all reports and documents
          prepared by the Consultant for the Company shall contain a disclaimer
          with respect to liability of the Consultant to members of the public.
          Notwithstanding the foregoing, the Company hereby covenants and agrees
          to indemnify and save the Consultant, its officers, directors,
          shareholders, successors and assigns harmless, of and in respect of
          any costs, expenses, damages, claims, causes of action or liabilities
          of any nature or kind arising from a breach of this Agreement by the
          Company including without limiting the generality of the foregoing,
          the provision of inaccurate, incomplete, or erroneous information or
          materials by the Company to the Consultant.

11. Survival of Obligations. All warranties, covenants and indemnities of the
    Company in favor of the Consultant shall survive the termination of this
    Agreement and remain in full force and effect thereafter.

12. Time. Time is of the essence of this Agreement.

13. Waiver. Failure of either party at any time to require performance of any
    provision of this Agreement, shall not limit the party's right to enforce
    the provision, nor shall any waiver of any breach of any provision be a
    waiver of any succeeding breach of any provision or a waiver of the
    provision itself or any other provision.

14. Assignment. Except as otherwise provided within this Agreement, neither
    party hereto may transfer or assign this Agreement without prior written
    consent of the other party.

15. Law Governing. This Agreement shall be governed by and construed in
    accordance with the laws of the Province of Ontario, and the federal laws of
    Canada where applicable. The parties attorn to the non-exclusive
    jurisdiction of the courts of Ontario.

16. Presumption. This Agreement or any section thereof shall not be construed
    against any party due to the fact that said Agreement or any section thereof
    was drafted by said party.

17. Titles and Captions. All article, section and paragraph titles or captions
    contained in this Agreement are for convenience only and shall not be deemed
    part of the context nor affect the interpretation of this Agreement.

18. Pronouns and Plurals. All pronouns and any variations thereof shall de
    deemed to refer to the masculine, feminine, neuter, singular or plural as
    the identity of the Person or Persons may require.

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19. Entire Agreement. This Agreement contains the entire understanding between
    and among the parties and supersedes any prior understandings and Agreements
    among them respecting the subject mater of this Agreement.

20. Agreement Binding. This Agreement shall be binding upon the heirs,
    executors, administrators, successors and assigns of the parties hereto.

21. Good Faith, Cooperation and Due Diligence. The parties hereto covenant,
    warrant and represent to each other good faith, complete cooperation, due
    diligence and honesty in fact in the performance of all obligations of the
    parties pursuant to this Agreement. All promises and covenants are separate
    and independent and in the event any covenant of provision herein is found
    to be void or unenforceable it shall be deemed to be removed from this
    Agreement and the balance of the Agreement shall be construed as though such
    provision did not form part thereof.

22. Counterparts. This Agreement may be executed in several counterparts and all
    so executed shall constitute one Agreement, binding on all the parties
    hereto even though all the parties are not signatories to the original to
    the same counterpart.

23. Parties in Interest. Nothing herein shall be construed to be to the benefit
    of any third party, nor is it intended that any provision shall be for the
    benefit of any third party.

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IN WITNESS WHEREOF, the parties hereto have executed and delivered this
Agreement to be effective as of the day and year first above written.

Level Jump Asset Management Inc.,

Per: /s/ ROBERT LANDAU
     ---------------------------
     Robert Landau, President

     ---------------------------
     /s/ [illegible]
     ---------------------------, Witness
     [illegible], Vice President

Company:

     /s/ DARRYL CARDEY        Signature
     -------------------------

              CFO             Position
     -------------------------

     Sokhie Puar              Witness name
     -------------------------

     /s/ SOKHIE PUAR          Witness signature
     -------------------------

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THIS WARRANT AND THE SHARES OF COMMON STOCK ISSUABLE UPON THE EXERCISE HEREOF
HAVE NOT BEEN REGISTERED UNDER THE SECURITIES ACT OF 1933. THEY MAY NOT BE SOLD,
OFFERED FOR SALE, PLEDGED, HYPOTHECATED OR OTHERWISE TRANSFERRED EXCEPT PURSUANT
TO AN EFFECTIVE REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933, OR AN
OPINION OF COUNSEL SATISFACTORY TO THE COMPANY THAT REGISTRATION IS NOT REQUIRED
UNDER SUCH ACT OR UNLESS SOLD PURSUANT TO RULE 144 UNDER SUCH ACT.

                             STOCK PURCHASE WARRANT

     This Stock Purchase Warrant (this "Warrant"), dated September 29. 1999, is
issued to LEVEL JUMP ASSET MANAGEMENT, INC. (the "Holder"), by SMARTSOURCES.COM,
INC., a Colorado corporation (the "Company").

     1. Purchase of Shares. Subject to the terms and conditions hereinafter set
forth, the Holder is entitled, upon surrender of this Warrant at the principal
office of the Company (or at such other place as the Company shall notify the
holder hereof in writing), to purchase from the Company 150,000 fully paid and
non-assessable shares of Common Stock, $.0 1 par value (the "Common Stock"), of
the Company (as adjusted pursuant to Section 7 hereof, the "Shares") for the
purchase price specified in Section 2 below.

     2. Purchase Price. The purchase price for the Shares is $5.00 per share.
Such price shall be subject to adjustment pursuant to Section 7 hereof (such
price, as adjusted from time to time, is herein referred to as the "Warrant
Price").

     3. Exercise Period. This Warrant is exercisable in whole or in part at
any time from the date hereof through September 29, 2001.

     4. Method of Exercise. While this Warrant remains outstanding and
exercisable in accordance with Section 3 above, the Holder may exercise, in
whole or in part, the purchase rights evidenced hereby. Such exercise shall be
effected by surrender of this Warrant, together with a duly executed copy of the
form of Exercise Notice attached hereto, to the Secretary of the Company at its
principal offices, and the payment to the Company of an amount equal to the
aggregate purchase price for the number of Shares being purchased.

     5. Certificates for Shares. Upon the exercise of the purchase rights
evidenced by this Warrant, one or more certificates for the number of Shares so
purchased shall be issued as soon as practicable thereafter, and in any event
within thirty (30) days of the delivery of the subscription notice.

     6. Reservation of Shares. The Company covenants that it will at all times
keep available such number of authorized shares of its Common Stock, free from
all preemptive rights with respect thereto, which will be sufficient to permit
the exercise of this Warrant for the full number of Shares specified herein. The
Company further covenants that such Shares, when issued pursuant to the

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exercise of this Warrant, will be duly and validly issued, fully paid and
non-assessable and free from all taxes, liens and charges with respect to the
issuance thereof.

     7.   Adjustment of Warrant Price and Number of Shares. The number and kind
of securities purchasable upon exercise of this Warrant and the Warrant Price
shall be subject to adjustment from time to time as follows:

          (a) Stock Dividends, Subdivisions, Combinations and Other Issuances.
If the Company shall at any time prior to the expiration of this Warrant
subdivide its Common Stock, by stock split or otherwise, combine its Common
Stock or issue additional shares of its Common Stock as a dividend with respect
to any shares of its Common Stock, the number of Shares issuable on the exercise
of this Warrant shall forthwith be proportionately increased in the case of a
subdivision or stock dividend and proportionately decreased in the case of a
combination. Appropriate adjustments shall also be made to the purchase price
payable per share, but the aggregate purchase price payable for the total number
of Shares purchasable under this Warrant (as adjusted) shall remain the same.
Any adjustment under this Section 7(a) shall become effective at the close of
business on the date the subdivision or combination becomes effective or as of
the record date of such dividend, or, in the event that no record date is fixed,
upon the making of such dividend.

          (b) Reclassification, Reorganization, Merger, Sale or
Consolidation. In the event of any reclassification, capital reorganization or
other change in the Common Stock of the Company (other than as a result of a
subdivision, combination or stock dividend provided for in Section 7(a) above)
or in the event of a consolidation or merger of the Company with or into, or the
sale of all or substantially all of the properties and assets of the Company, to
any person, and in connection therewith consideration is payable to holders of
Common Stock in cash, securities or other property, then as a condition of such
reclassification, reorganization or change, consolidation, merger or sale,
lawful provision shall be made, and duly executed documents evidencing the same
shall be delivered to the Holder, so that the Holder shall have the right at any
time prior to the expiration of this Warrant to purchase, at a total price equal
to that payable upon the exercise of this Warrant immediately prior to such
event, the kind and amount of cash, securities or other property receivable in
connection with such reclassification, reorganization or change, consolidation,
merger or sale, by a holder of the same number of shares of Common Stock as were
exercisable by the Holder immediately prior to such reclassification,
reorganization or change, consolidation, merger or sale. In any such case,
appropriate provisions shall be made with respect to the rights and interest of
the Holder so that the provisions hereof shall thereafter be applicable with
respect to any cash, securities or property deliverable upon exercise hereof.
Notwithstanding the foregoing, (i) if the Company merges or consolidates with,
or sells all or substantially all of its property and assets to, any other
person, and consideration is payable to holders of Common Stock in exchange for
their Common Stock in connection with such merger, consolidation or sale which
consists solely of cash, or (ii) in the event of the dissolution, liquidation or
winding up of the Company, then the Holder shall be entitled to receive
distributions on the date of such event on an equal basis with holders of Common
Stock as if this Warrant had been exercised immediately prior to such event,
less the Warrant Price. Upon receipt of such payment, if any, the rights of the
Holder shall terminate and cease, and this Warrant shall expire. In case of any
such merger, consolidation or sale of assets, the surviving or acquiring person
and, in the event of any dissolution, liquidation or winding up of the Company,
the Company shall promptly, after receipt of this surrendered Warrant, make
payment by delivering a

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check in such amount as is appropriate (or, in the case of consideration other
than cash, such other consideration as is appropriate) to such person as it may
be directed in writing by the Holder surrendering this Warrant.

          (c) Certain Distributions. In case the Company shall
fix a record date for the making of a dividend or distribution of cash,
securities or property to all holders of Common Stock (excluding any dividends
or distributions referred to in Sections 7(a) or 7(b) above, the number of
Shares purchasable upon an exercise of this Warrant after such record date shall
be adjusted to equal the product obtained by multiplying the number of Shares
purchasable upon an exercise of this Warrant immediately prior to such record
date by a fraction, the numerator of which shall be the Warrant Price
immediately prior to such distribution, and the denominator of which shall be
the Warrant Price immediately prior to such distribution, less the fair market
value per Share, as determined by the Holder, of the cash, securities or
property so distributed. Such adjustment shall be made successively whenever any
such distribution is made and shall become effective on the effective date of
distribution.

     8. Pre-Exercise Rights. Prior to exercise of this Warrant, the Holder shall
not be entitled to any rights of a shareholder with respect to the Shares,
including without limitation, the right to vote such Shares, receive preemptive
rights or be notified of shareholder meetings, and the Holder shall not be
entitled to any notice or other communication concerning the business or affairs
of the Company.

     9. "Piggy-Back" Registration.

          (a) If the Company proposes to register any of its capital stock under
the 1933 Act in connection with the public offering of such securities for its
own account or for the account of its security holders, other than Holders of
Registrable Shares pursuant hereto (a "Piggy-Back Registration Statement"),
except for (i) a registration relating solely to the sale of securities to
participants in the Company's stock plans or employee benefit plans or (ii) a
registration relating solely to a transaction for which Form S-4 may be used,
then the Company shall give written notice of such determination to each Holder
of Registrable Shares, and each such Holder shall have the right to request, by
written notice given to the Company within fifteen (15) days of the date that
such written notice was mailed by the Company to such Holder, that a specific
number of Registrable Shares held by such Holder be included in the Piggy-Back
Registration Statement (and related underwritten offering, if any);

          (b) If the Piggy-Back Registration Statement relates to an
underwritten offering, the notice given to each Holder shall specify the name or
names of the managing underwriter or underwriters for such offering. In
addition, such notice shall also specify the number of securities to be
registered for the account of the Company and for the account of its
shareholders (other than the Holders of Registrable Shares), if any;

          (c) If the Piggy-Back Registration Statement relates to an
underwritten offering, each Holder of Registrable Shares to be included therein
must agree (i) to sell such Holder's Registrable Shares on the same basis as
provided in the underwriting arrangement approved by the Company, and (ii) to
timely complete and execute all questionnaires, powers of attorney,

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indemnities, hold-back agreements, underwriting agreements and other documents
required under the terms of such underwriting arrangements or by the SEC, NASD
or by any state securities regulatory body;

          (d) If the Piggy-Back Registration Statement relates to an
underwritten offering, the managing underwriter may limit or exclude the
Registrable Shares from the Piggy-Back Registration Statement if it deems it
desirable and in the best interests of the offering. If the number of securities
proposed to be sold in such underwritten offering exceeds the number of
securities that may be sold in such offering, there shall be included in the
offering, first, up to the maximum number of securities to be sold by the
Company for its own account, and second, as to the balance, if any,pro rata as
between Holders, based upon the number of Registrable Shares proposed to be
registered by each Holder, and any other shareholders having piggy-back
registration rights, based upon the number of shares proposed to be registered
by each of them.

          (e) Holders of Registrable Shares shall have the right to withdraw
their Registrable Shares from the Piggy-Back Registration Statement, but if the
same relates to an underwritten offering, they may only do so during the time
period and on the terms agreed upon among the underwriters for such underwritten
offering and the Holders of Registrable Shares;

          (f) The Holders will advise the Company at the time a registration
becomes effective whether the Registrable Shares included in the registration
will be underwritten or sold directly by the Holders;

          (g) All demand and piggy-back registration rights of the Holders shall
terminate when all of the Registrable Shares then outstanding may be sold
pursuant to Rule 144(k) or when all of the Registrable Shares have been sold in
registered public offerings. These registration rights are transferable to any
Holder of the Registrable Shares.

          (h) All expenses incurred in connection with the registration of the
Registrable Shares shall be borne by the Company, other than underwriting
discounts and commissions, registration, filing and qualification fees, and
printing expenses applicable to the Registrable Shares, and legal counsel to the
selling Holders, which shall be borne by the selling Holders.

     11. Restricted Securities. The Holder understands that this Warrant and the
Shares purchasable hereunder constitute "restricted securities" under the
federal securities laws and are being, or will be, acquired from the Company in
transactions not involving a public offering and accordingly may not, under
such laws and applicable regulations, be resold or transferred without
registration under the Securities Act of 1933, as amended, or an applicable
exemption from registration. In this connection, the Holder acknowledges that
Rule 144 of the Securities and Exchange Commission is not now, and may not in
the future be, available for resales of the Shares purchased hereunder. The
Holder further acknowledges that the Shares and any other securities issued upon
exercise of this Warrant shall bear a legend substantially in the form of the
legend appearing on the face hereof.

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     12. Investment Purpose. The Holder represents and warrants to the Company
that the Warrants and Shares are acquired for investments purposes only and are
not acquired with a view to, or for sale in connection with, any distribution.

     13. Successors and Assigns. This Warrant may not be assigned without the
prior written consent of the Company.

     14. Governing Law. This Warrant shall be governed by the laws of the State
of Colorado, excluding the conflicts of laws provisions thereof.

                                              SMARTSOURCES.COM, INC.

                                              By: /s/ DARRYL CARDEY
                                                 ------------------------------
                                                 Darryl Cardey
                                                 Chief Financial Officer

                                       5

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                                 EXERCISE NOTICE

                                                 Dated
                                                      ----------------, --------

     The undersigned hereby irrevocably elects to exercise the Stock Purchase

Warrant, dated September 29, 1999, issued by SmartSources.com, a Colorado

corporation (the "Company") to the undersigned to the extent of

purchasing ___________ shares of Common Stock and hereby makes payment

of $_________ in payment of the aggregate Warrant Price of such Shares.

                                              LEVEL JUMP ASSET MANAGEMENT, INC.

                                              By:
                                                 -------------------------------

                                       6<PAGE>   1
                                                                   EXHIBIT 10.27

                   [CONTINENTAL CAPITAL & EQUITY CORPORATION]

                             195 Wekiva Springs Road
                                    Suite 200
                             Longwood, Florida 32779

                                     PHONE
                                 (407) 682-2001

                                       FAX
                                 (407) 682-2544

                            CLIENT SERVICE AGREEMENT

THIS AGREEMENT is made and entered into this 7th day of December 1999, between
CONTINENTAL CAPITAL & EQUITY CORPORATION, located at 195 Wekiva Springs Road,
Suite 200, Longwood, FL 32779, (hereinafter referred to as "CCEC") and
SMARTSOURCES.COM located at 2030 Marine Drive, Suite 100, North Vancouver, BC
Canada V7P1V7 (hereinafter referred to as the "Company").

WITNESSETH:

         WHEREAS, CCEC is a financial relations and direct marketing advertising
firm specializing in the dissemination of information about publicly traded
companies, and

         WHEREAS, the Company is publicly held with its common stock trading on
the OTCBB, and

         WHEREAS, the Company desires to publicize itself with the intention of
making its name and business better known to shareholders, investors, brokerage
houses, institutional investors, analysts and other industry professionals, and

         WHEREAS, CCEC is willing to accept the Company as a client.

NOW THEREFORE, in consideration of the mutual covenants herein contained, it is
agreed:

1. ENGAGEMENT: The Company hereby engages CCEC to publicize the Company to
brokers, prospective investors, institutional investors, analysts, other
industry professionals and shareholders described in Section 2 of this
Agreement, and subject to the further provisions of this Agreement. CCEC hereby
accepts the Company as a client and agrees to publicize it as described in
Section 2 of this Agreement, but subject to the further provisions of this
Agreement.

2. MARKETING PROGRAM: Consists of the following components:

         (A) CCEC will review and analyze various aspects of the Company's goals
and make recommendations on feasibility and achievement of desired goals.

         (B) CCEC will review all of the general information and recent filings
from the Company and produce up to a 100,000 piece direct mail package to
include an 11" X 17" self mailer and an ample number of corporate profiles so as
to allow for one profile for each respondent to the original mailing, both items
to be approved by the Company prior to circulation.

         (C) CCEC will provide exposure to its network of firms and brokers that
may be interested in participating with the Company and schedule and conduct the
necessary due diligence and obtain the required approvals necessary for those
firms to participate. CCEC will also interview and make determinations on any
firms or brokers referred by the Company with regard to their participation.

         (D) At the Company's request, CCEC will be available to the Company to
field any calls from firms and brokers inquiring about the Company.

                                           /s/ NATHAN NIFCO    /s/ [ILLEGIBLE}
                                           ----------------    ----------------
                                           INITIAL-Company     INITIAL-CCEC

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         (E) CCEC will use its best efforts to obtain the Company exposure on
radio programming, in independent financial newsletters, and through on-line fax
and Internet broadcast services.

         (F) CCEC will promote the Company on the Worldwide Internet via CCEC's
home web site (www.insidewallstreetcom). Further CCEC shall create banner ads
for placement on financial web sites with hyperlinks back to the Company's
feature page on CCEC's home web site. The banner ads shall run for two (2)
months.

         (G) At the Company's request, CCEC shall write, produce and assist the
Company in releasing all press announcements. The Company shall be solely
responsible for paying all fees associated with the actual release(s) through
BusinessWire, P.R. Newswire, or any other comparable news dissemination source.

         (H) CCEC will create, build and continually enhance a fax database of
all brokers, investors, analysts and media contacts who have expressed an
interest in receiving on-going information on the Company. CCEC will assist the
Company in setting up an account with a fax broadcasting agency to manage the
actual broadcasting in the event Company does not have this capability in-house.
Further, CCEC will, at its election, mass-fax broadcast select releases to its
network of U.S. stockbrokers, analysts and institutional investors.

         (I) CCEC will obtain express written approval from the Company on all
material produced by CCEC prior to disseminating the information to the public.

3. TIME OF PERFORMANCE: Services to be performed under this Agreement shall
commence upon execution of this Agreement and shall continue for a period of
twelve (12) months.

4. COMPENSATION AND EXPENSES: In consideration of the services to be performed
by CCEC, the Company agrees to pay compensation to CCEC as follows:

         (A) Seventy thousand (70,000) shares of the Company's common stock due
upon execution of this Agreement.

5. REPRESENTATIONS AND WARRANTIES OF THE COMPANY; The Company represents and
warrants to CCEC, each such representation and warranty being deemed to be
material that:

         (A) The Company will cooperate fully and timely with CCEC to enable
CCEC to perform its obligations under this Agreement.

         (B) The execution and performance of this Agreement by the Company has
been duly authorized by the Board of Directors of the Company in accordance with
applicable law, and, to the extent required, by the requisite number of
shareholders of the Company;

         (C) The performance by the Company of this Agreement will not violate
any applicable court decree, law or regulation, nor will it violate any
provisions of the organizational documents of the Company or any contractual
obligation by which the Company may be bound.

         (D) The Company will promptly deliver to CCEC a complete due diligence
package to include latest 10K, latest 1OQ, last six (6) months of press releases
and all other relevant materials, including but not limited to corporate
reports, brochures, etc.

         (E) The Company will promptly deliver to CCEC a list of names and
addresses of all shareholders of the Company of which it is aware.

         (F) The Company will promptly deliver to CCEC a list of brokers and
market makers of the Company's securities which have been following the Company.

         (G) Because CCEC will rely on such information to be supplied it by the
Company, all such information shall be true, accurate, complete and not
misleading, in all respects.

         (H) The Company will act diligently and promptly in reviewing materials
submitted to it by CCEC to enhance timely distribution of the materials and will
inform CCEC of any inaccuracies contained therein prior to the projected
publication date

                                           /s/ NATHAN NIFCO     /s/ [ILLEGIBLE}
                                           ----------------    ----------------
                                           INITIAL-Company     INITIAL-CCEC

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6. DISCLAIMER BY CCEC: CCEC WILL BE THE PREPARER OF CERTAIN PROMOTIONAL
MATERIALS. CCEC MAKES NO REPRESENTATION THAT (A) ITS SERVICE WILL
RESULT IN ANY ENHANCEMENT TO THE COMPANY (B) THE PRICE OF THE
COMPANY'S PUBLICLY TRADED SECURITIES WILL INCREASE, (C) ANY PERSON WILL
PURCHASE SECURITIES IN THE COMPANY, OR (D) ANY INVESTOR WILL LEND
MONEY TO OR INVEST IN OR WITH THE COMPANY.

7. EARLY TERMINATION: If the Company fails to cooperate with CCEC, or fails to
make timely payment of the compensation set forth in Section 4 of this Agreement
CCEC shall have the right to terminate any further performance under this
Agreement. In such event all compensation shall become immediately due and
payable and/or deliverable, and CCEC shall be entitled to receive and retain the
same as liquidated damages, and not as a penalty, in lieu of all other remedies,
the parties acknowledging and agreeing that it would be too difficult currently
to determine the exact extent of CCEC's damage, but that the receipt and
retention of such compensation is reasonable present estimate of such damage.

8. LIMITATION OF CCEC LIABILITY: If CCEC fails to perform its services
hereunder, its entire liability to the Company shall not exceed the lessor of
(a) the amount of cash compensation CCEC has received from the Company under
Section 4 of this Agreement or (b) the actual damage to the Company as a result
of such non-performance. IN NO EVENT WILL CCEC BE LIABLE FOR ANY INDIRECT,
SPECIAL OR CONSEQUENTIAL DAMAGES NOR FOR ANY CLAIM AGAINST THE COMPANY BY ANY
PERSON OR ENTITY ARISING FROM OR IN ANY WAY RELATED TO THIS AGREEMENT, UNLESS
SUCH DAMAGES RESULT FROM THE USE, BY CCEC, OF INFORMATION NOT AUTHORIZED BY THE
COMPANY.

9. OWNERSHIP OF MATERIALS: All right, title and interest in and to materials to
be produced by CCEC in connection with the contract and other services to be
rendered under this Agreement shall be and remain the sole and exclusive
property of CCEC, except that if the Company performs fully and timely its
obligations hereunder, it shall be entitled to receive upon written request, one
hundred (100) copies of all such materials.

10. CONFIDENTIALITY: Until such time as the same may become publicly known, CCEC
agrees that any information of a confidential nature will not be revealed or
disclosed to any person or entity, except in the performance of this Agreement,
and upon completion of its services and upon written request of the Company all
materials and original documentation provided by the Company will be returned to
it. CCEC will, however, require Confidentiality Agreements from its own
employees and from contractors CCEC reasonably believes will come in contact
with confidential material.

11. NOTICES: All notices hereunder shall be in writing and addressed to the
party at the address herein set forth and shall be given by personal delivery,
by certified mail, express mail or by national overnight courier services.
Notices will be deemed given upon the earlier of actual receipt or three (3)
business days after being mailed or delivered to such courier service. Any
notices to be given hereunder will be effective if executed by and sent by the
attorneys for the parties giving such notice, and in connection therewith the
parties and their respective counsel agree that in giving such notice such
counsel may communicate directly in writing with such parties to the extent
necessary to give such notice.

12. SEPARABILITY: If one or more of the provisions of this Agreement shall be
held invalid, illegal, or unenforceable in any respect, such provision, to the
extent invalid, illegal, or unenforceable, and provided that such provision is
not essential to the transaction provided for by this Agreement, shall not
affect any other provision hereof, and the Agreement shall be construed as if
such provision had never been contained herein.

                                           /s/ NATHAN NIFCO     /s/ [ILLEGIBLE}
                                           ----------------    ----------------
                                           INITIAL-Company     INITIAL-CCEC

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13. ARBITRATION: Any controversy or claim arising out of or relating to the
Client Service Agreement, or the breach thereof, shall be settled by arbitration
in accordance with the commercial arbitration rules of the American
Arbitration Association, and judgement upon the award rendered by the
arbitrator(s) may be entered in any court having jurisdiction thereof.

14. MISCELLANEOUS:

         (A) GOVERNING LAW: This Agreement shall be governed by and interpreted
under the laws of the State of Florida where CCEC has been organized and this
Agreement has been accepted by CCEC. Venue for all litigation shall be Seminole
County, Florida.
         (B) CURRENCY: In all instances, references to dollars shall be deemed
to be United States Dollars.

         (C) MULTIPLE/FAXED COUNTERPARTS: This Agreement may be executed in
multiple counterparts, and by fax transmission, each of which shall be deemed an
original.

Executed as a sealed instrument as of the last day and year shown hereunder.

CONFIRMED AND AGREED ON THE 15th DAY OF DECEMBER 1999

CONTINENTAL CAPITAL & EQUITY CORPORATION

By:  /s/ [ILLEGIBLE]                     /s/ [ILLEGIBLE]
    --------------------------------    ---------------------------------
    CCEC Representative                           CCEC Officer

     /s/ DARRYL CARDEY                   /s/ DARRYL CARDEY
    --------------------------------    ---------------------------------
              Witness                             Witness

CONFIRMED AND AGREED ON THE 15 DAY OF DECEMBER 1999

SMARTSOURCES.COM

By:  /s/ NATHAN NIFCO                    /s/ DARRYL CARDEY
    --------------------------------    ---------------------------------
    Duly Authorized                               Witness

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