Document:

Exhibit 10.9

[ROGERS LOGO]                    MASTER SERVICES              Commercial Summary
                                    AGREEMENT
--------------------------------------------------------------------------------

This Master Services Agreement dated and effective as of the date specified in
Section 2 of the General Terms and Conditions, is between Rogers Telecom Inc.
("Rogers Telecom"), a corporation under the laws of Canada and Teliphone Inc., a
corporation existing under the laws of (the "Customer"), either party being
referred to as "Party" and both collectively as "Parties".

1     Agreement

By this Agreement, the Customer subscribes to Services listed below and Rogers
Telecom agrees to provide such Services to the Customer. Unless otherwise
stated, all pricing is in Canadian currency, is exclusive of taxes and inclusive
of all applicable discounts.

2     Voice Service

2.1   Long Distance Voice Services:

<TABLE>
<CAPTION>
            SERVICE                Term (years)    Effective Date        Price per minute
------------------------------   ---------------   --------------   -------------------------
<S>                              <C>               <C>              <C>
|X| long distance service.       Two (2) year(s)   April 24, 2006   Canada        $0,03
                                                                    US            $0,03
                                                                    International see below

|X| toll free service.           Two (2) year(s)   April 24, 2006   Can to Can    $0,03
                                                                    US to Can     $0,03
                                                                    Can to US     $

|_| calling card service.        One (1) year(s)                    Canada        $
                                                                    US            $
                                                                    International see below

|_| enhanced toll free service   One (1) year(s)                    $ surcharge per call
                                                                    $ premium per minute

|X| Bill Analysis Software.      Two (2) year(s)   April 24, 2006   $ 0 per month
</TABLE>

(a)   Minimum Monthly Commitment. During each Billing of this Agreement, the
      Customer agrees to maintain a Minimum Commitment equal to of Voice
      Services (the aggregate of those Voice Services selected in Section 2.1
      above).

(b)   International Service. Rates are standard Rogers Telecom posted rates.

(c)   Billing Increments. International calls will be billed in six (6) second
      increments, subject to a thirty (30) second minimum. All other long
      distance services will be billed in one (1) second increments, subject to
      a thirty (30) second minimum.

2.2   Conferencing Services:

<TABLE>
<CAPTION>
               SERVICE                   Term (years)    Effective Date      Rates
------------------------------------   ---------------   --------------   ------------
<S>                                    <C>               <C>              <C>
|_| On-Demand                          One (1) year(s)                    $ per minute
|_| Automated                          One (1) year(s)                    $ per minute
|_| Operator                           One (1) year(s)                    $ per minute
|_| Premier                            One (1) year(s)                    $ per minute
|_| Web Conferencing                   One (1) year(s)                    $ per minute
      |_| Conferencing Long Distance   One (1) year(s)                    $ per minute
      |_| Conferencing Toll Free       One (1) year(s)                    $ per minute
      |_| Conferencing International   One (1) year(s)                    $ per minute
|_| Additional Features:               One (1) year(s)
</TABLE>

             Master Service Agreement - Commercial Summary - Page 1
                              Approved August 2005
                       Copyright 2005 Rogers Telecom Inc.

<PAGE>

      Rogers Telecom Inc. - Master Services Agreement - Commercial Summary

(a)   Minimum Monthly Commitment. During each Billing of this Agreement, the
      Customer agrees to maintain a Minimum Commitment equal to Audio
      Conferencing bridge minutes.

(b)   Long distance/Toll free. Audio Conferencing long distance and toll free
      minutes (i) are billed at the per minute rate set out in this section, and
      (ii) do not count towards fulfillment of any minimum commitment set out
      for long distance Voice Services.

2.3   Other Services:

<TABLE>
<CAPTION>
             SERVICE                  Term (years)    Effective Date        Rates
---------------------------------   ---------------   --------------   ----------------
<S>                                 <C>               <C>              <C>
|X| Digital PRI.                    Two (2) year(s)   April 24, 2006   $1500 per month
|_| Standard Local Services.        One (1) year(s)                    $ per month
|_| Hospitality Operator Service.   One (1) year(s)                      Percent Rebate
</TABLE>

(c)   MC. Unless otherwise specified, the MC for the Services listed in this
      section is the sum of all recurring charges specified above for the
      duration of the Term.

3     Data and Other Services

3.1   Data Services.

<TABLE>
<CAPTION>
                    SERVICE                          Term (years)    Effective Date
------------------------------------------------   ---------------   --------------
<S>                                                <C>               <C>
|_| Asynchronous Transfer Mode (ATM)               One (1) year(s)
|_| Business Internet Access                       One (1) year(s)
|_| DSL/BID                                        One (1) year(s)
|_| Frame Relay Service                            One (1) year(s)
|_| Private Line Service                           One (1) year(s)
|_| IP-VPN                                         One (1) year(s)
|_| Managed Network Services                       One (1) year(s)
|_| SDSL Access for Frame Relay                    One (1) year(s)
|_| Transparent Local Area Network Service (TLS)   One (1) year(s)
|_| Other data:                                    One (1) year(s)
</TABLE>

3.2   Other Services:

<TABLE>
<CAPTION>
                     SERVICE                         Term (years)    Effective Date
------------------------------------------------   ---------------   --------------
<S>                                                <C>               <C>
|_| Enhanced Voice Application Service             One (1) year(s)
|_| Video Conferencing                             One (1) year(s)
|_| Solutions Alliance Program                     One (1) year(s)
     (as per the terms and conditions of the
     attached Solutions Alliance agreement)
|_| Other:                                         One (1) year(s)
</TABLE>

3.3   MC. Unless otherwise specified, the MC for the Services (Data or other)
      listed in this section is the sum of all recurring charges specified in
      the attached Data Service quotes or other Service Descriptions.

3.4   Specific Terms and Conditions. The initial terms, effective dates, rates
      and other conditions applicable to each of the Services listed in this
      section are set out in the attached Data Service quotes. Rates for Data
      Services do not count towards fulfillment of the MC for Voice Services.
      Specific terms and conditions for each of the Services are further
      described in the attached Service Descriptions.

             Master Service Agreement - Commercial Summary - Page 2
                              Approved August 2005
                       Copyright 2005 Rogers Telecom Inc.

<PAGE>

      Rogers Telecom Inc. - Master Services Agreement - Commercial Summary

4     Addresses for Notice:

Customer                       Rogers Telecom Inc.
Teliphone Inc.                 2235 Sheppard Avenue East
1080 Beaver Hall, Suite 1555   Suite 700
Montreal, Quebec               North York, Ontario
H2Z 1S8                        M2J 5B5

Phone: 514.313.6010            Phone: (416) 496-1644
Fax:                           Fax: (416) 718-6184

Attention: George Metrakos     Attention: President, Enterprise Communications
Title: President                          Solutions

With a copy to:                With a copy to: Legal Department
Fax:                           Fax: (416) 718-6410

5     Complete Agreement

(1)   The Customer acknowledges having received and being bound by each of the
      following components of this Master Services Agreement:

Master Service Agreement Component

|X| Commercial Summary
|X| General Terms and Conditions
|X| Service Descriptions             |X| Voice Services

                                     |_| General Data Services

                                     |_| Remote Access IP-VPN

                                     |_| CPE IP-VPN

                                     |_| DSL-BID

                                     |_| MNS

                                     |_| Business Internet

                                     |_| IP Enabled Solutions
|_| Credit Requirements
|_| Lease

(2)   If the Customer is leasing equipment from or through Rogers Telecom, terms
      and conditions pertaining to the leased equipment will be set out in a
      schedule and the terms in that schedule that will have precedence over any
      other inconsistent or conflicting terms in any other part of the Master
      Services Agreement.

The Parties to this Agreement have executed it by their duly authorized
representatives.

  Party     Rogers Telecom Inc.   Rogers Telecom Inc.
---------   -------------------   -------------------
Signature

Name        Maurice Lussier       Patrick Lebeuf
Title       Director of Sales     Account Manager
Date        2006-04-24            2006-04-24

  Party     Customer - Teliphone Inc.
---------   -------------------------
Signature

Name        George Metrakos
Title       President
Date        2006-04-24

             Master Service Agreement - Commercial Summary - Page 3
                              Approved August 2005
                       Copyright 2005 Rogers Telecom Inc.

<PAGE>

      Rogers Telecom Inc. - Master Services Agreement - Commercial Summary

Appendix to Commercial Summary

      The following special terms are incorporated into this Agreement:

________________________________________________________________________________
________________________________________________________________________________
________________________________________________________________________________
________________________________________________________________________________
________________________________________________________________________________
________________________________________________________________________________

This Appendix is only valid if executed by both Parties.

  Party     Rogers Telecom Inc.   Rogers Telecom Inc.
---------   -------------------   -------------------
Signature

Name        Maurice Lussier       Patrick Lebeuf
Title       Director of Sales     Account Manager
Date        2006-04-24            2006-04-24

  Party     Customer - Teliphone Inc.
---------   -------------------------
Signature

Name        George Metrakos
Title       President
Date        2006-04-24

             Master Service Agreement - Commercial Summary - Page 4
                              Approved August 2005
                       Copyright 2005 Rogers Telecom Inc.Exhibit 10.10

[United American Corporation LOGO]                          [teliPhone(TM) LOGO]
--------------------------------------------------------------------------------

CASH ADVANCE AGREEMENT BETWEEN RELATED COMPANIES 3894517 CANADA INC. AND
TELIPHONE INC. MADE AND ENTERED INTO IN THE CITY OF MONTREAL, PROVINCE OF
QUEBEC, CANADA WITH AN EFFECTIVE DATE OF AUGUST 27, 2004.

BY AND BETWEEN:                  TELIPHONE INC., a body politic and corporate,
                                 duly incorporated according to law, having a
                                 place of business at 1080 Beaver Hall, suite
                                 1555, Montreal, Quebec, H2Z 1S8 herein
                                 represented by George Metrakos, President, duly
                                 authorized as he so declares,

                                 hereinafter referred to as "TELIPHONE"

AND:                             3894517 CANADA INC. a body politic and
                                 corporate, duly incorporated according to law,
                                 having a place of business at 1080 Beaver Hall,
                                 suite 1555, Montreal, Quebec, H2Z 1S8 herein
                                 represented by Simon Lamarche, President, duly
                                 authorized as he so declares,

                                 hereinafter referred to as "3894517"

AND:                             OSK CAPITAL II CORP. a body politic and
                                 corporate, duly incorporated according to law,
                                 having a place of business at 1080 Beaver Hall,
                                 suite 1555, Montreal, Quebec, H2Z 1S8 herein
                                 represented by George Metrakos, President and
                                 CEO, duly authorized as he so declares,

                                 hereinafter referred to as "OSK"

AND:                             UNITED AMERICAN CORP. a body politic and
                                 corporate, duly incorporated according to law,
                                 having a place of business at 1080 Beaver Hall,
                                 suite 1555, Montreal, Quebec, H2Z 1S8 herein
                                 represented by Simon Lamarche, President and
                                 CEO, duly authorized as he so declares,

                                 hereinafter referred to as "UAC"

WHEREFORE THE PARTIES HERETO HAVE AGREED AS FOLLOWS:

      1.    During the course of start-up and growth stages of TELIPHONE,
            3894517 will advance funcqds on an as needed basis in order for
            TELIPHONE to fund its operations.

      2.    These funds will be advanced on the basis of 0% interest without
            term.

--------------------------------------------------------------------------------

                                 Teliphone Inc.
                          1080 Beaver Hall, suite 1555
                        Montreal, Quebec, Canada H2Z 1S8
                          (514) 313-6000, 877 TELIPHONE
                       www.teliphone.ca info@teliphone.ca

                                        1

<PAGE>

[United American Corporation LOGO]                          [teliPhone(TM) LOGO]
--------------------------------------------------------------------------------

      3.    These funds will be re-paid in the form of Restricted Shares of the
            Capital Stock of TELIPHONE's parent company, OSK with the following
            conditions:

            a.    OSK is listed and trading on a North American stock exchange

            b.    The price of conversion of the capital stock will be at the
                  equivalent of the last 22 day average trading price based on
                  the date of issuance of the OSK common stock certificate

            c.    The OSK common stock will be issued to UAC

            d.    The decision as to the date of issuance of the common stock
                  will be made by the Board of Directors of OSK

WHEREFORE THE PARTIES HERETO HAVE SIGNED WITH DATE EFFECTIVE ON THE DATE AND
PLACE FIRST MENTIONED HEREINABOVE.

TELIPHONE INC                           OSK CAPITAL II CORP.

per:                                    per:

/s/ George Metrakos                     /s/ George Metrakos
-------------------------------------   ----------------------------------------
George Metrakos, President              George Metrakos, President & CEO

November 28, 2006                       November 28, 2006
----------------------------            -------------------------------
Date                                    Date

3894517 CANADA INC.                     UNITED AMERICAN CORP.

per:                                    per:

/s/ Simon Lamarche                      /s/ Simon Lamarche
-------------------------------------   ----------------------------------------
Simon Lamarche, President               Simon Lamarche, President & CEO

November 28, 2006                       November 28, 2006
----------------------------            --------------------------------
Date                                    Date

--------------------------------------------------------------------------------

                                 Teliphone Inc.
                          1080 Beaver Hall, suite 1555
                        Montreal, Quebec, Canada H2Z 1S8
                          (514) 313-6000, 877 TELIPHONE
                       www.teliphone.ca info@teliphone.ca

                                        2

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