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EXHIBIT 4.4  

        [VOID VOID VOID] 

	
                                      

 NUMBER

 GS92

                                	
INCORPORATED UNDER THE LAWS OF THE STATE OF DELAWARE

 HOSTOPIA.COM INC.

 Total Authorized Issue

30,000,000 Shares $.0001 Par Value

Common Stock	

                                

 SHARES

*1*****************

**1****************

***1***************

****1**************

                                         
       

 
 

THIS IS TO CERTIFY THAT  
  

        [**SPECIMEN**]  

**SPECIMEN**1 Shares**CUSIP 44109A105**Certificate GS92** SPECIMEN**1 Shares**CUSIP 44109A105**Certificate GS92** SPECIMEN**1 Shares**CUSIP
44109A105**Certificate GS92** SPECIMEN**1 Shares**CUSIP 44109A105**Certificate GS92** SPECIMEN**1 Shares**CUSIP 44109A105**Certificate GS92** SPECIMEN**1 Shares**CUSIP 44109A105**Certificate GS92**
SPECIMEN**1 Shares**CUSIP 44109A105**Certificate GS92** SPECIMEN**1 Shares**CUSIP 44109A105**Certificate GS92** SPECIMEN**1 Shares**CUSIP 44109A105**Certificate GS92** SPECIMEN**1 Shares**CUSIP
44109A105**Certificate GS92** SPECIMEN**1 Shares**CUSIP 44109A105**Certificate GS92** SPECIMEN**1 Shares**CUSIP 44109A105**Certificate GS92** SPECIMEN**1 Shares**CUSIP 44109A105**Certificate GS92**
SPECIMEN**1 Shares**CUSIP 44109A105**Certificate GS92** SPECIMEN**1 Shares**CUSIP 44109A105**Certificate 

	 	is the owner of	CUSIP : 44109A 10 5

ISIN : US44109A1051

**one**

**SPECIMEN**1 Shares**CUSIP 44109A105**Certificate GS92** SPECIMEN**1 Shares**CUSIP 44109A105**Certificate GS92** SPECIMEN**1 Shares**CUSIP
44109A105**Certificate GS92** SPECIMEN**1 Shares**CUSIP 44109A105**Certificate GS92** SPECIMEN**1 Shares**CUSIP 44109A105**Certificate GS92** SPECIMEN**1 Shares**CUSIP 44109A105**Certificate GS92**
SPECIMEN**1 Shares**CUSIP 44109A105**Certificate GS92** SPECIMEN**1 Shares**CUSIP 44109A105**Certificate GS92** SPECIMEN**1 Shares**CUSIP 44109A105**Certificate GS92** SPECIMEN**1 Shares**CUSIP
44109A105**Certificate GS92** SPECIMEN**1 Shares**CUSIP 44109A105**Certificate GS92** SPECIMEN**1 Shares**CUSIP 44109A105**Certificate GS92** SPECIMEN**1 Shares**CUSIP 44109A105**Certificate GS92**
SPECIMEN**1 Shares**CUSIP 44109A105**Certificate GS92** SPECIMEN**1 Shares**CUSIP 44109A105**Certificate 

FULLY PAID AND NON-ASSESSABLE COMMON SHARES OF  

HOSTOPIA.COM INC.  

transferable only on the books of the Corporation by the holder thereof in person or by duly authorized Attorney upon surrender of this Certificate properly
endorsed. 

IN
WITNESS WHEREOF the Corporation has caused this Certificate to be signed by its duly authorized officers. 

	 	 	        DATED 2004/04/12

COUNTERSIGNED AND REGISTERED by

Equity Transfer & Trust Company

Toronto, Ontario, Canada.

Transfer Agent and Registrar
	 	 	 
	/s/ Colin Campbell

Chief Executive Officer	/s/ Michael J. Mugan

Chief Financial Officer & Secretary	By
                                         
                   
	 	 	AUTHORIZED OFFICER

 
 

The Shares represented by this Certificate are transferable at the offices of Equity Transfer & Trust Company,  Toronto, Ontario, Canada    
    

SECURITY INSTRUCTIONS ON REVERSE        VOIR LES INSTRUCTIONS DE SÉCURITÉ AU VERSO  

2018776  

	 

	 

FOR VALUE RECEIVED,
                                         
                  hereby sell, assign and transfer unto 

PLEASE
INSERT SOCIAL INSURANCE NUMBER OF TRANSFEREE 

 o o o – o o o – o o o
  

	 

                                         
                                         
  (PLEASE PRINT OR TYPEWRITE NAME AND ADDRESS OF ASSIGNEE) 

	 

	 

                                        
                                          
                                         
                                          
                                          
                                  
 

	 

                                        
                                          
                                         
                                          
                                          
                  
Shares 

of the Capital Stock represented by the within Certificate, and do hereby irrevocably constitute and appoint 

	 

	 

	 

                                        
                                          
                                         
                                          
                                          
                  
Attorney

to transfer the said Stock on the Books of the within named Corporation, with full power of substitution in the premises. 

	 

	 

Dated
                                         
                                     

	 

	 

	 

	 

Signature
:
                                         
                                        

	 

	 

NOTICE: THE SIGNATURE TO THIS ASSIGNMENT MUST CORRESPOND WITH THE NAME AS WRITTEN UPON THE FACE OF THE CERTIFICATE, IN EVERY PARTICULAR, WITHOUT ALTERATION OR ENLARGEMENT, OR
ANY CHANGE WHATSOEVER, AND MUST BE GUARANTEED BY A SCHEDULE 1 CANADIAN CHARTERED BANK OR AN ELIGIBLE GUARANTOR INSTITUTION WITH MEMBERSHIP IN AN APPROVED SIGNATURE GUARANTEE MEDALLION PROGRAM. 

	 

	 

	 

Guaranteed
by:
                                         
                                   

	 

	 

	 

SECURITY INSTRUCTIONS – INSTRUCTIONS DE SÉCURITÉ  

THIS IS WATERMARKED PAPER. DO NOT ACCEPT WITHOUT NOTING

WATERMARK. HOLD TO LIGHT TO VERIFY WATERMARK. 

PAPIER
FILIGRANÉ. NE PAS ACCEPTER SANS VÉRIFIER LA PRÉSENCE

DU FILIGRANE. POUR CE FAIRE, PLACER À LA LUMIÈRE. 

QuickLinks

THIS IS TO CERTIFY THAT

The Shares represented by this Certificate are transferable at the offices of Equity Transfer & Trust Company, Toronto, Ontario, CanadaFiled by Automated Filing Services Inc. (604) 609-0244 - FC Financial Services Inc. - Exhibit 10.09

SHARE PURCHASE AGREEMENT 

THIS AGREEMENT is dated for reference as of the 29th day
of September, 2006. 

AMONG: 

  
    
      SASS PERESS of 287 Kindersley Avenue,
        Montreal, Quebec H3R 1R6 

      THE PERESS FAMILY TRUST, a trust duly formed
        under the laws of the Province of Quebec with an address at 287 Kindersley
        Avenue, Montreal, Quebec, Canada H3R 1R6 

      ARLENE ADES of 6586 Mackle Road, Cote St.
        Luc, Quebec, Canada H4W 2J9 

      JOEL COHEN of 2800 Cote Vertu, #106, Montreal,
        Quebec, Canada H4R 2M5 

      THE SASS PERESS FAMILY TRUST, a trust duly
        formed under the laws of the Province of Quebec with an address at 287
        Kindersley Avenue, Montreal, Quebec, Canada H3R 1R6 

      EASTERN LIQUIDITY PARTNERS LTD., a corporation
        duly formed under the laws of Canada with its principal office at 1721
        St. Clare Road, Town of Mount Royal, Quebec, H3R 2P2 

      (hereinafter called the "Vendors") 

    

  

OF THE FIRST PART 

AND: 

  
    
      FC FINANCIAL SERVICES INC., a corporation
        duly formed under the laws of the State of Nevada with its principal office
        at 110 Jardin Drive, Suite 13-14, Concord, Ontario, Canada L4K 2T7 

      (hereinafter called "FC") 

    

  

OF THE SECOND PART 

AND: 

  
    
      ICP SOLAR TECHNOLOGIES INC., a corporation
        duly formed under the laws of Canada with its principal office at 7075
        Place Robert-Joncas, Unit 131, Montreal, Quebec, Canada H4M 2Z2 

      (hereinafter called "ICP") 

    

  

OF THE THIRD PART 

AND: 

  
    
      TARAS CHEBOUNTCHAK of 11 Townsgate Drive,
        PH 6, Thornhill, Ontario, Canada L4J 8G4 

    

  

1

  
    
      ORIT STOLYAR of 69 Whitney Place, Thornhill,
        Ontario, Canada L4J 6V6 

      (hereinafter collectively called the "Principal Shareholders")
      

    

  

OF THE FOURTH PART 

AND: 

  
    
      1260491 ALBERTA INC., a corporation
        duly formed under the laws of the Province of Alberta with its principal
        office at 2500, 10303 Jasper Avenue, Edmonton, Alberta, Canada T5J 3N6

      (hereinafter called "Exchangeco") 

    

  

OF THE FIFTH PART 

WHEREAS: 

A.                    
Exchangeco has offered to purchase all of the issued and outstanding shares of
ICP; 

B.                    
The Vendors have agreed to sell to Exchangeco all of the issued and outstanding
shares of ICP held by the Vendors on the terms and conditions set forth herein
on a tax deferred rollover basis; 

C.                    
In order to induce the Vendors to sell the shares of ICP to Exchangeco, the
Principal Shareholders have agreed to surrender for cancellation certain shares
of FC held by them; 

D.                    
Exchangeco is a wholly owned subsidiary of FC; 

E.                    
The Boards of Directors of each of FC, Exchangeco and ICP have approved and
adopted this Agreement; and 

F.                    
In order to record the terms and conditions of the agreement among them, the
parties wish to enter into this Agreement. 

NOW THEREFORE THIS AGREEMENT WITNESSES that in
consideration of the foregoing and of the sum of $10.00 paid by Exchangeco to
the Vendors and to ICP, the receipt of which is hereby acknowledged, the parties
hereto agree each with the other as follows: 

1.             
INTERPRETATION 

1.1           
Where used herein or in any amendments or Schedules hereto, the following terms
shall have the following meanings: 

	 	(a) 	
      "Business" means the business in which ICP is engaged,
      namely:

	 	 	 	 
	 		(i) 	
      the manufacturing and distribution of solar related
      products and solar cells used in the manufacturing of solar powered
      products and solar panels; and

	 	 	 	 
	 		(ii) 	
      any other enterprise that is directly related to the
      foregoing.

2

	 	(b) 	
      "Closing Date" means the second business day following
      the day on which ICP delivers the financial statements referred to in
      Article 5 to FC, or such other date as may be mutually agreed upon by the
      parties hereto.

	 	 	 
	 	(c) 	
      “Exchange Act” means the Securities Exchange Act of 1934,
      as amended.

	 	 	 
	 	(d) 	
      “Exchangeable Shares” means the non-voting exchangeable
      shares in the capital of Exchangeco.

	 	 	 
	 	(e) 	
      “Exchangeable Share Support Agreement” means that certain
      Exchangeable Share Support Agreement made as of even date herewith between
      Exchangeco, the Vendors, FC and the Trustee, attached as Schedule M
      hereto

	 	 	 
	 	(f) 	
      "ICP Financial Statements" means those unaudited
      financial statements of ICP, as at April 30, 2006, and the audited
      financial statements of ICP for the years ended January 31, 2006 and
      January 31, 2005, attached as Schedule A hereto.

	 	 	 
	 	(g) 	
      "ICP Shares" means the 20,000,000 Class A common shares
      of the capital stock of ICP held by the Vendors, being all of the issued
      and outstanding shares of ICP.

	 	 	 
	 	(h) 	
      "Principal Shares" means the 24,222,750 presently issued
      restricted common shares of FC to be surrendered for cancellation by the
      Principal Shareholders as described in paragraph 2.2.

	 	 	 
	 	(i) 	
      "FC Financial Statements" means those audited financial
      statements of FC as at November 30, 2005, attached as Schedule B hereto
      and those unaudited financial statements of FC as at May 31, 2006,
      attached as Schedule C hereto.

	 	 	 
		(j) 	
      “FC Financing” means the following private placements
      closed in July, 2006: (i) 2,500,000 units of FC at a price of $1.00 per
      unit, each unit consisting of one FC Share and one share purchase warrant
      entitling the holder thereof to purchase an additional FC Share for a
      period of 18 months following the closing of the private placement at a
      price of $1.00 per share; and (ii) 2,500 units of FC at a price of $1,000
      per unit, each unit consisting of one 8% convertible note in the principal
      amount of $1,000 and one share purchase warrant entitling the holder
      thereof to purchase an additional 1,000 FC Shares for a period of 18
      months following the closing of the private placement at a price of $1.00
      per share.

	 	 	 
	 	(k) 	
      “OTC Bulletin Board” means the NASD Over-The-Counter
      Bulletin Board.

	 	 	 
	 	(l) 	
      “SEC” means the United States Securities and Exchange
      Commission.

	 	 	 
	 	(m) 	
      “Securities Act” means the United States Securities Act
      of 1933.

	 	 	 
	 	(n) 	
      “FC Shares” means the shares of common stock of FC,
      $0.00001 par value per share.

	 	 	 
	 	(o) 	
      “Tax Act” means the Income Tax Act (Canada) R.S.C.
      (1985), 5th supp., c. 1, as amended from time to time.

	 	 	 
	 	(p) 	
      “Trustee” means Equity Transfer & Trust Company, a
      trust company incorporated under the laws of
Canada.

3

	 	(q) 	
      “Exchange and Voting Trust Agreement” means that certain
      Exchange and Voting Trust Agreement made as of even date herewith between
      the Principal Shareholders, the Vendors, FC, Exchangeco and the Trustee,
      attached as Schedule L hereto.

1.2     
      All dollar amounts referred to in this Agreement
are in United States funds, unless expressly stated otherwise.

1.3       
    The following schedules are attached to and form part of this
Agreement: 

  	Schedule 	Description 
	A 	ICP Financial Statements 
	B 	FC Audited Financial Statements 
	C 	FC Unaudited Financial Statements 
	D 	Material Agreements of ICP 
	E 	Real Property & Leases of ICP 
	F 	Encumbrances on ICP's Assets 
	G 	ICP Litigation 
	H 	FC Litigation 
	I 	Registered Trademarks & Trade Names of ICP
    
	J 	Subsidiaries of ICP 
	K 	ICP Patents 
	L 	Exchange and Voting Trust Agreement 
	M 	Exchangeable Share Support Agreement
  

2.    
         SHARE EXCHANGE AND
PURCHASE OF SHARES 

2.1      
     The Vendors hereby covenant and agree to sell, assign
and transfer to Exchangeco, and Exchangeco covenants and agrees to purchase from
the Vendors, the ICP Shares held by the Vendors. 

2.2      
     In consideration for the Vendors entering into this
Agreement and completing the sale of the ICP Shares to Exchangeco: 

	 	(a) 	
      On the Closing Date, FC shall enter into and cause
      Exchangeco to enter into the Exchange and Voting Trust Agreement and the
      Exchangeable Share Support Agreement with the Vendors and the
    Trustee;

	 	 	 
	 	(b) 	
      The purchase price for the ICP Shares shall consist of an
      aggregate of 20,000,000 Exchangeable Shares to be issued to the Vendors
      pursuant to the terms of the Exchange and Voting Trust Agreement and the
      Exchangeable Share Support Agreement; and

	 	 	 
	 	(c) 	
      The Principal Shareholders and FC agree to cause
      4,222,750 of the Principal Shares to be cancelled on the Closing Date and
      to transfer 20,000,000 of the Principal Shares to the Trustee to be voted
      and cancelled in accordance with the terms of the Exchange and Voting
      Trust Agreement.

2.3   
        The Vendors acknowledge that the
Exchangeable Shares and the FC Shares to be issued pursuant to the terms of the
Exchangeable Shares are “restricted securities” within the 

4

meaning of the Securities Act and will be issued to the
Vendors, in accordance with Regulation S of the Securities Act. Any certificates
representing the FC Shares and Exchangeable Shares to be issued to the Vendors
will be endorsed with the following legend in accordance with Regulation S of
the Securities Act: 

  
    “THE SECURITIES REPRESENTED BY THIS CERTIFICATE
      HAVE NOT BEEN REGISTERED UNDER THE SECURITIES ACT OF 1933 (THE "ACT"), AND
      HAVE BEEN ISSUED IN RELIANCE UPON AN EXEMPTION FROM THE REGISTRATION REQUIREMENTS
      OF THE ACT PROVIDED BY REGULATION S PROMULGATED UNDER THE ACT. SUCH SECURITIES
      MAY NOT BE REOFFERED FOR SALE OR RESOLD OR OTHERWISE TRANSFERRED EXCEPT
      IN ACCORDANCE WITH THE PROVISIONS OF REGULATION S, PURSUANT TO AN EFFECTIVE
      REGISTRATION UNDER THE ACT, OR PURSUANT TO AN AVAILABLE EXEMPTION FROM REGISTRATION
      UNDER THE ACT. HEDGING TRANSACTIONS INVOLVING THE SECURITIES MAY NOT BE
      CONDUCTED UNLESS IN COMPLIANCE WITH THE ACT”. 

  

2.4     
      It is intended that the transactions contemplated
in this Agreement shall generally constitute (i) a taxable exchange for United
States federal income tax purposes (not qualifying under Sections 368 or 351 of
the United States Internal Revenue Code of 1986, as amended) to persons who are
otherwise subject to taxation in the United States on the sale or exchange of
ICP Shares, and (ii) a tax deferred reorganization for Canadian federal income
tax purposes for the Vendors. At the option of each Vendor, Exchangeco covenants
and agrees to elect, jointly with each such Vendor (referred to in this section
as an "Electing Vendor"), in accordance with the provisions of subsection 85(1)
of the Tax Act (and the corresponding provisions of any applicable provincial
tax legislation) in the prescribed form and within the prescribed time for the
purposes of the Tax Act, and shall therein agree to elect in respect of the ICP
Shares of the Electing Vendor such amount as the Electing Vendor's proceeds of
disposition thereof as the Electing Vendor may determine, subject to the
provisions of subsection 85(1) of the Tax Act (and the corresponding provisions
of any applicable provincial tax legislation). Each of the Electing Vendors and
Exchangeco agrees to execute all such documents and forms to make the election
contemplated in this section. 

2.5      
     If the Vendors, with their professional advisors, make
a bona fide determination that the ICP Shares are "qualified small business
corporation shares," as defined in subsection 110.6(1) of the Tax Act as of the
date hereof, then the Vendors and Exchangeco hereby undertake to elect an
"agreed amount" for purposes of the provisions of subsection 85(1) of the Tax
Act as provided in section 2.4 for the transfer of their respective ICP Shares
(the "Vendor's Shares") that will be the lesser of the fair market value of the
Vendor's Shares and the aggregate of the Vendor's adjusted cost base thereof
plus an amount equal to the Vendor's unused capital gain deduction as provided
in subsection 110.6(2.1) of the Tax Act or in the case where the Vendor is a
trust, the unused capital gain deduction as provided in subsection 110.6(2.1) of
the Tax Act of its beneficiaries. However, it is agreed between each of the
Vendors and Exchangeco that should any competent taxing authority at any time
issue or propose to issue any assessment(s) or reassessment(s) that would impose
any liability for tax (other than the alternative minimum tax provided for in
section 127.5 of the Tax Act) on the basis that a Vendor Share is not "qualified
small business corporation shares", or that the capital gain of a Vendor or, if
the Vendor is a trust, the capital gain of its beneficiaries resulting from the
within transaction is not otherwise eligible for the exemption pursuant to
subsection 110.6(2.1) of the Tax Act (or the corresponding provision of any
applicable provincial tax legislation) and if all appeals requested by a Vendor
have been exhausted, then the "agreed amount" shall be adjusted nunc pro
tunc pursuant to the provisions of this paragraph to be such amount as will
eliminate such liability for tax (except for the alternative minimum tax as
provided for section 127.5 of the Tax Act) and the Vendors 

5

and Exchangeco shall do all things necessary to reflect such
change, including filing amended elections, provided that such adjustment shall
not result in any additional Exchangeable Shares being issued to the Vendors.

2.6        
   As additional consideration for FC and the Principal Shareholders
entering into the Agreement, and the Principal Shareholders agreeing to cancel
the Principal Shares, each of the Vendors agrees that they will not sell in any
90 day period, during the two year period following closing, (whether pursuant
to a registration statement filed under the Securities Act or a transaction that
is exempt from the registration provisions of the Securities Act, or in reliance
of the safe harbor provided by Rule 144 promulgated under the Securities Act) an
amount of shares in excess of the amounts specified in Rule 144(e) promulgated
under the Securities Act. In addition, FC agrees not to file any registration
statement on Form S-8 prior to October 1, 2007 without the prior consent of the
Principal Shareholders. 

3.       
        COVENANTS, REPRESENTATIONS AND WARRANTIES
  OF THE VENDORS AND ICP

             
   The Vendors and ICP jointly and severally covenant with and
represent and warrant to FC, the Principal Shareholders and Exchangeco as of the
date hereof and at the Closing Date as follows, and acknowledge that FC, the
Principal Shareholders and Exchangeco are relying upon such covenants,
representations and warranties in connection with the transactions contemplated
by this Agreement: 

3.1     
      ICP has been duly incorporated and organized, is
a validly existing company with limited liability and is in good standing under
the Canada Business Corporations Act; it has the corporate power to own or lease
its property and to carry on the Business; it is duly qualified as a company to
do business and is in good standing with respect thereto in each jurisdiction in
which the nature of the Business or the property owned or leased by it makes
such qualification necessary; and it has all necessary licenses, permits,
authorizations and consents to operate its Business. ICP has no active or
material subsidiary, as such term is defined in the Securities Act (Ontario),
other than the subsidiaries listed in Schedule J hereto (together, the
“Subsidiaries”) each of which has been duly incorporated, amalgamated or
continued and is validly subsisting. 

3.2   
        The authorized share capital of ICP
consists of an unlimited number of Class “A” Shares, Class “B” Shares, Class “C”
Shares, Class “D” Shares, Class “E” Shares, Class “F” Shares, and Class “G”
Shares, each without par value, of which 20,000,000 Class A shares and no shares
of any other classes are issued and outstanding as fully paid and
non-assessable. 

3.3     
      Each of the Vendors represents and warrants to FC
that they are not a “U.S. Person,” as defined by Regulation S of the Securities
Act, and are not acquiring FC Shares for the account or benefit of a U.S.
Person. 

A “U.S. Person” is defined by
Regulation S of the Securities Act to be any person who is: 

	 	(a) 	
      any natural person resident in the United
      States;

	 	 	 
	 	(b) 	
      any partnership or corporation organized or
      incorporated under the laws of the United States;

	 	 	 
	 	(c) 	
      any estate of which any executor or administrator is a
      U.S. person;

6

	 	(d) 	
      any trust of which any trustee is a U.S.
      person;

	 	 	 	 
	 	(e) 	
      any agency or branch of a foreign entity located in
      the United States;

	 	 	 	 
	 	(f) 	
      any non-discretionary account or similar account
      (other than an estate or trust) held by a dealer or other fiduciary
      organized, incorporate, or (if an individual) resident in the United
      States; and

	 	 	 	 
	 	(g) 	
      any partnership or corporation if:

	 	 	 	 
	 		(i) 	
      organized or incorporated under the laws of any
      foreign jurisdiction; and

	 	 	 	 
	 		(ii) 	
      formed by a U.S. person principally for the purpose of
      investing in securities not registered under the Securities Act, unless it
      is organized or incorporated, and owned, by accredited Subscribers [as
      defined in Section 230.501(a) of the Securities Act] who are not natural
      persons, estates or trusts.

3.4    
       The Vendors acknowledge that the FC Shares
to be issued to the Vendors in accordance with the terms of the Exchangeable
Shares will be “restricted securities” within the meaning of the Securities Act
and will be issued to the Vendors in accordance with Regulation S of the
Securities Act. 

3.5      
     Each of the Vendors agrees not to engage in hedging
transactions with regard to the FC Shares to be issued to the Vendors in
accordance with the terms of the Exchangeable Shares unless in compliance with
the Securities Act. 

3.6  
         Each of the Vendors represents
to FC and Exchangeco that they are familiar with the provisions of National
Instrument 45-106, that each is an accredited investor as defined in National
Instrument 45-106 and that the Exchangeable Shares and the FC Shares to be
issued to the Vendors in accordance with the terms of the Exchangeable Shares
are being issued to each Vendor as principal for their own account and not for
the benefit of any other person.

3.7     
      The Vendors agree that FC will refuse to register
any transfer of the FC Shares to be issued to the Vendors in accordance with the
terms of the Exchangeable Shares not made in accordance with the provisions of
Regulation S of the Securities Act, pursuant to registration under the
Securities Act, pursuant to an available exemption from registration, or
pursuant to this Agreement. 

3.8       
    The Vendors agree to resell the FC Shares to be issued to the
Vendors in accordance with the terms of the Exchangeable Shares only in
accordance with the provisions of Regulation S of the Securities Act, pursuant
to registration under the Securities Act, or pursuant to an available exemption
from registration pursuant to the Securities Act. 

3.9   
        The ICP Shares owned by the Vendors
are owned by each of the Vendors as the beneficial and recorded owner with good
and marketable title thereto, free and clear of all mortgages, liens, charges,
security interests, adverse claims, pledges, encumbrances and demands
whatsoever. 

3.10     
     No person, firm or corporation has any agreement
or option or any right or privilege (whether by law, pre-emptive or contractual)
capable of becoming an agreement or option for the purchase from the Vendors of
any of the ICP Shares held by them. 

3.11          No
person, firm or corporation has any agreement or option, including convertible
securities, warrants or convertible obligations of any nature, or any right or
privilege (whether by law, pre-emptive or contractual) capable of becoming an
agreement or option for the purchase, 

7

subscription, allotment or issuance of any of the unissued
shares in the capital of ICP or of any securities of ICP. 

3.12          
ICP does not have any agreements of any nature to acquire any subsidiary, or to
acquire or lease any other business operations, and will not, prior to the
Closing Date, acquire, or agree to acquire, any subsidiary or business without
the prior written consent of FC. 

3.13          
ICP will not, without the prior written consent of FC, issue any additional
shares from and after the date hereof to the Closing Date or create any options,
warrants or rights for any person to subscribe for or acquire any unissued
shares in the capital of ICP. 

3.14          
To the best of its knowledge, ICP is not a party to or bound by any guarantee,
warranty, indemnification, assumption or endorsement or any other like
commitment of the obligations, liabilities (contingent or otherwise) or
indebtedness of any other person, firm or corporation other than as set out in
the Schedules to this Agreement. 

3.15          
The books and records of ICP and its Subsidiaries fairly and correctly set out
and disclose in all material respects, in accordance with Canadian generally
accepted accounting principles, the financial position of ICP as at the date
hereof, and all material financial transactions of ICP relating to the Business
have been accurately recorded in such books and records. 

3.16          
ICP Financial Statements present fairly the assets, liabilities (whether
accrued, absolute, contingent or otherwise) and the financial condition of ICP
and its Subsidiaries as at the date thereof and there will not be, prior to the
Closing Date, any material increase in such liabilities other than increases
arising as a result of carrying on the Business in the ordinary and normal
course. 

3.17          
To the best of the knowledge of ICP and the Vendors, the entry into this
Agreement and the consummation of the transactions contemplated hereby will not
result in the violation of any of the terms and provisions of the constating
documents or bylaws of ICP and its Subsidiaries or of any indenture, instrument
or agreement, written or oral, to which ICP and its Subsidiaries or the Vendors
may be a party. 

3.18          
The entry into this Agreement and the consummation of the transactions
contemplated hereby will not, to the best of the knowledge of ICP and the
Vendors, result in the violation by ICP or its Subsidiaries of any law or
regulation of the Province of Quebec or of any states or provinces or other
jurisdiction in which ICP or its Subsidiaries are resident or in which the
Business is or at the Closing Date will be carried on or of any municipal bylaw
or ordinance to which ICP, its Subsidiaries or the Business may be subject. 

3.19          
This Agreement has been duly authorized, validly executed and delivered by ICP
and the Vendors. 

3.20          
The Business has been carried on in the ordinary and normal course by ICP and
its Subsidiaries since the date of the ICP Financial Statements and will be
carried on by ICP and its Subsidiaries in substantially the same manner after
the date hereof and up to the Closing Date. 

3.21          
No capital expenditures in excess of $5,000 have been made or authorized by ICP
since the date of the ICP Financial Statements and no capital expenditures in
excess of $5,000 will be made or authorized by ICP after the date hereof and up
to the Closing Date without the prior written consent of FC. 

8

3.22          
Except as disclosed in the Schedules hereto, ICP is not a party to any written
or oral employment, service or pension agreement and ICP does not have any
employees who cannot be dismissed on not more than one month’s notice without
further liability. 

3.23          
Except as disclosed in the Schedules hereto, ICP does not have outstanding any
bonds, debentures, mortgages, notes or other indebtedness and ICP is not under
any agreement to create or issue any bonds, debentures, mortgages, notes or
other indebtedness, except liabilities incurred in the ordinary course of
business. 

3.24          
Except as disclosed in the Schedules hereto, ICP is not the owner, lessee or
under any agreement to own or lease any real property, and does not have any
operating subsidiaries. 

3.25          
Except as disclosed in the Schedules hereto, ICP owns, possesses and has good
and marketable title to its undertaking, property and assets, and without
restricting the generality of the foregoing, all those assets described in the
balance sheet included in ICP Financial Statements, free and clear of any and
all mortgages, liens, pledges, charges, security interests, encumbrances,
actions, claims or demands of any nature whatsoever or howsoever arising. 

3.26          
ICP has its property insured against loss or damage by all insurable hazards or
risks on a replacement cost basis and such insurance coverage will be continued
in full force and effect to and including the Closing Date; to the best of the
knowledge of ICP and the Vendors, ICP is not in default with respect to any of
the provisions contained in any such insurance policy and has not failed to give
any notice or present any claim under any such insurance policy in due and
timely fashion. 

3.27          
Except as disclosed in Schedule D hereto, ICP and its Subsidiaries do not have
any outstanding material agreements, contracts or commitments, whether written
or oral, of any nature or kind whatsoever, including, but not limited to,
employment agreements, agreements, contracts and commitments in the ordinary
course of business, service contracts on office equipment, and the leases
described in the Schedules hereto.

3.28          
Except as provided in the Schedules hereto and to the best of ICP’s knowledge,
there are no actions, suits or proceedings (whether or not purportedly on behalf
of ICP), pending or threatened against or affecting ICP, its Subsidiaries or
affecting the Business, at law or in equity, or before or by any federal,
provincial, state, municipal or other governmental department, commission,
board, bureau, agency or instrumentality, domestic or foreign, and neither ICP
nor the Vendors is aware of any existing ground on which any such action, suit
or proceeding might be commenced with any reasonable likelihood of success. 

3.29          
Except as disclosed in the ICP Financial Statements, ICP and its Subsidiaries
are not in material default or breach of any contracts, agreements, written or
oral, indentures or other instruments to which they are a party and there are no
facts, which after notice or lapse of time or both, that would constitute such a
default or breach, and all such contracts, agreements, indentures or other
instruments are now in good standing and ICP and its Subsidiaries are entitled
to all benefits thereunder. 

3.30          
ICP has the right to use all of the registered trademarks, trade names and
patents, both domestic and foreign, in relation to the Business as set out in
Schedules K and I hereto. 

3.31          
To the best of the knowledge of ICP and the Vendors, the conduct of the Business
does not infringe upon the patents, trade marks, trade names or copyrights,
domestic or foreign, of any other person, firm or corporation. 

9

3.32          
To the best of the knowledge of ICP and the Vendors, ICP is conducting and will
conduct the Business in compliance with all applicable laws, rules and
regulations of each jurisdiction in which the Business is or will be carried on,
ICP is not in material breach of any such laws, rules or regulations and is, or
will be on the Closing Date, fully licensed, registered or qualified in each
jurisdiction in which ICP owns or leases property or carries on or proposes to
carry on the Business to enable the Business to be carried on as now conducted
and its property and assets to be owned, leased and operated, and all such
licenses, registrations and qualifications are or will be on the Closing Date
valid and subsisting and in good standing and that none of the same contains or
will contain any provision, condition or limitation which has or may have a
materially adverse effect on the operation of the Business.

3.33          
All facilities and equipment owned or used by ICP and its Subsidiaries in
connection with the Business are in good operating condition and are in a state
of good repair and maintenance, reasonable wear and tear excluded. 

3.34          
Except as disclosed in the ICP Financial Statements and salaries incurred in the
ordinary course of business since the date thereof, ICP has no loans or
indebtedness outstanding which have been made to or from directors, former
directors, officers, shareholders and employees of ICP or to any person or
corporate body not dealing at arm's length with any of the foregoing, and will
not, prior to closing, pay any such indebtedness unless in accordance with
budgets agreed in writing by FC. 

3.35          
ICP has made full disclosure to FC and Exchangeco of all aspects of the Business
and has made all of its books and records available to the representatives of FC
and Exchangeco in order to assist FC and Exchangeco in the performance of its
due diligence searches and no material facts in relation to the Business have
been concealed by ICP or the Vendors. 

3.36          
All of ICP’s and its Subsidiaries’ credit facilities are in good standing, other
than as disclosed in the ICP Financial Statements, and ICP has not received any
notices of default or acceleration requests from any bank or other creditor
respecting ICP’s and its Subsidiaries’ credit facilities. 

3.37          
All of the Subsidiaries of ICP are wholly owned by ICP. 

3.38          
To the best of the knowledge of ICP, there are no material liabilities of ICP of
any kind whatsoever, whether or not accrued and whether or not determined or
determinable, in respect of which ICP may become liable on or after the
consummation of the transaction contemplated by this Agreement, other than
liabilities which may be reflected on the ICP Financial Statements, liabilities
disclosed or referred to in this Agreement or in the Schedules attached hereto,
or liabilities incurred in the ordinary course of business and attributable to
the period since the date of the ICP Financial Statements. 

3.39          
The Articles, bylaws and other constating documents of ICP in effect with the
appropriate corporate authorities as at the date of this Agreement will remain
in full force and effect without any changes thereto as at the Closing Date.

3.40          
The directors and officers of ICP are as follows: 

	Name 	Position
    
	Sass Peress 	President, Chief Executive
      Officer and sole director 

10

4.             
COVENANTS, REPRESENTATIONS AND WARRANTIES OF FC, EXCHANGECO
||
                
AND THE PRINCIPAL SHAREHOLDERS 

            
     FC, Exchangeco and the Principal Shareholders
jointly and severally covenant with and represent and warrant to the Vendors and
ICP as of the date hereof and at the Closing Date as follows, and acknowledge
that the Vendors are relying upon such covenants, representations and warranties
in entering into this Agreement: 

4.1           
FC has been duly incorporated and organized and is validly subsisting under the
laws of the State of Nevada; it is a reporting issuer under the Exchange Act and
is in good standing with respect to all filings required to be made under such
statutes with the SEC; it has the corporate power to own or lease its properties
and to carry on its business as now being conducted by it; and it is duly
qualified as a corporation to do business and is in good standing with respect
thereto in each jurisdiction in which the nature of its business or the property
owned or leased by it makes such qualification necessary. 

4.2           
The authorized capital of FC includes 100,000,000 shares of common stock with a
par value $0.00001 per share, of which 33,222,750 shares are currently issued
and outstanding as fully paid and non-assessable, and no other shares of any
other class of FC are issued and outstanding. 

4.3          
 Exchangeco has been duly incorporated and organized and is validly
subsisting under the laws of the Province of Alberta; it has the corporate power
to own or lease its properties and to carry on its business as now being
conducted by it; and it is duly qualified as a corporation to do business and is
in good standing with respect thereto in each jurisdiction in which the nature
of its business or the property owned or leased by it makes such qualification
necessary. 

4.4          
 The authorized capital of Exchangeco consists of an unlimited number of
Common Shares, of which 100 common shares are currently issued and outstanding
as fully paid and non-assessable, and an unlimited number of Class A
Exchangeable Shares, of which no shares are currently issued and outstanding.

4.5           
The Principal Shares owned by the Principal Shareholders are owned by each of
the Principal Shareholders as the beneficial and recorded owner with good and
marketable title thereto, free and clear of all mortgages, liens, charges,
security interests, adverse claims, pledges, encumbrances and demands
whatsoever. 

4.6          
 No person, firm or corporation has any agreement or option or any right or
privilege (whether by law, pre-emptive or contractual) capable of becoming an
agreement or option for the purchase from the Principal Shareholders of any of
the Principal Shares held by them. 

4.7          
 Except for the issuance of FC Shares under the FC Financing, no person,
firm or corporation has any agreement or option, including convertible
securities, warrants or convertible obligations of any nature, or any right or
privilege (whether by law, pre-emptive or contractual) capable of becoming an
agreement or option for the purchase, subscription, allotment or issuance of any
of the unissued shares in the capital of either FC or Exchangeco.

4.8          
 Except for the issuance of FC Shares under the FC Financing, FC will not,
without the prior written consent of the Vendors, issue any additional FC Shares
from and after the date hereof to 

11

the Closing Date or create any options, warrants or rights for
any person to subscribe for any unissued FC Shares in the capital of FC. 

4.9           
The directors and officers of FC are as follows: 

  	Name 	Position 
	Taras Chebountchak 	
      President, Treasurer, Chief Executive Officer, Chief
      Financial Officer and Director 

	Orit Stolyar 	Vice President, Secretary and Director 

4.10          
FC Financial Statements present fairly the assets, liabilities (whether accrued,
absolute, contingent or otherwise) and the financial condition of FC as at the
date thereof. There will not be, prior to the Closing Date, any material
increase in such liabilities and the only increases in liabilities shall be
those relating to the conduct of the business of FC prior to the Closing Date
incurred in the ordinary course or as a result of professional fees incurred in
connection with transactions contemplated in this Agreement and expenses
incurred in connection with meeting FC’s ongoing reporting obligations under the
Exchange Act. 

4.11          
There have been no material adverse changes in the financial position or
condition of FC or Exchangeco or damage, loss or destruction materially
affecting the business or property of FC or Exchangeco since the date of the FC
Financial Statements, except as may be disclosed by FC in Current Reports on
Form 8-K filed with the SEC. 

4.12          
The books and records of FC fairly and correctly set out and disclose in all
material respects, in accordance with United States generally accepted
accounting principles, the financial position of FC as at the date hereof, and
all material financial transactions of FC relating to the business have been
accurately recorded in such books and records. 

4.13          
FC has made full disclosure to ICP of all material aspects of FC's business and
has made all of its books and records available to the representatives of ICP in
order to assist ICP in the performance of its due diligence searches and no
material facts in relation to FC's business have been concealed by FC. 

4.14          
FC and Exchangeco are not a party to or bound by any agreement or guarantee,
warranty, indemnification, assumption or endorsement or any other like
commitment of the obligations, liabilities (contingent or otherwise) or
indebtedness of any other person, firm or corporation. 

4.15          
Except as disclosed in the Schedules attached hereto, there are no actions,
suits or proceedings (whether or not purportedly on behalf of FC or Exchangeco),
pending or threatened against or affecting FC or Exchangeco or affecting FC's
business, at law or in equity, or before or by any federal, state, municipal or
other governmental department, commission, board, bureau, agency or
instrumentality, domestic or foreign and FC and Exchangeco are not aware of any
existing ground on which any such action, suit or proceeding might be commenced
with any reasonable likelihood of success. 

4.16          
The FC Shares are quoted on the OTC Bulletin Board and FC is not in breach of
any regulation, by-law or policy of, or any of the terms and conditions of its
quotation on the OTC Bulletin Board applicable to FC or its operations. 

4.17          
FC and Exchangeco do not currently have any employees and are not party to any
collective agreements with any labour unions or other association of employees.

12

4.18          
FC does not have any subsidiaries, other than Exchangeco, or any agreements to
acquire or lease any other business operations and will not, prior to the
Closing Date, acquire, or agree to acquire, any subsidiary or business without
the prior written consent of ICP. 

4.19          
The business of FC and Exchangeco, now and until the Closing Date, will be
carried on in the ordinary and normal course after the date hereof and up to the
Closing Date and no material transactions shall be entered into until the
Closing Date without the prior written consent of the Vendors. 

4.20          
No liability, cost or expense will be incurred or payable by FC or Exchangeco in
connection with the disposition of any of their properties. 

4.21          
FC is not indebted to any of its directors or officers nor are any of FC's
directors or officers indebted to FC.

4.22          
Exchangeco is not indebted to any of its directors or officers nor are any of
Exchangeco's directors or officers indebted to Exchangeco.

4.23          
FC has good and marketable title to its properties and assets as set out in the
FC Financial Statements and such properties and assets are not subject to any
mortgages, pledges, liens, charges, security interests, encumbrances, actions,
claims or demands of any nature whatsoever or howsoever arising. 

4.24          
The Corporate Charter, Articles of Incorporation and Bylaws and any other
constating documents of FC in effect with the appropriate corporate authorities
as at the date of this Agreement will not have been materially changed as at the
Closing Date. 

4.25          
The Articles of Incorporation and Bylaws and any other constating documents of
Exchangeco in effect with the appropriate corporate authorities as at the date
of this Agreement will not have been materially changed as at the Closing Date.

4.26          
There are no material liabilities of FC or Exchangeco of any kind whatsoever,
whether or not accrued and whether or not determined or determinable, in respect
of which FC, Exchangeco or ICP may become liable on or after the consummation of
the transaction contemplated by this Agreement, other than liabilities which may
be reflected on the FC Financial Statements, liabilities disclosed or referred
to in this Agreement or in the Schedules attached hereto, or liabilities
incurred in the ordinary course of business and attributable to the period since
the date of the FC Financial Statements, none of which has been materially
adverse to the nature of FC's business, results of operations, assets, financial
condition or manner of conducting FC's business. 

4.27          
The entry into this Agreement and the consummation of the transactions
contemplated hereby will not result in the violation of any of the terms and
provisions of the constating documents or bylaws of FC or Exchangeco or of any
indenture, instrument or agreement, written or oral, to which FC or Exchangeco
may be a party. 

4.28          
The entry into this Agreement and the consummation of the transactions
contemplated hereby will not, to the best of the knowledge of FC, result in the
violation of any law or regulation of the United States or the State of Nevada
or of any local government bylaw or ordinance to which FC or FC's business may
be subject. 

13

4.29          
This Agreement has been duly authorized, validly executed and delivered by each
of FC, the Principal Shareholders and Exchangeco. 

4.30          
FC and Exchangeco have no contracts with any officers, directors, or others
which cannot be terminated with not more than one month's notice. 

4.31          
No agreement has been made with FC or Exchangeco in respect of the purchase and
sale contemplated by this Agreement that could give rise to any valid claim by
any person against ICP or the Vendors for a finder's fee, brokerage commission
or similar payment. 

5.             
ACTS IN CONTEMPLATION OF CLOSING 

5.1          
 ICP covenants and agrees with FC, Exchangeco and the Vendors to deliver to
FC and Exchangeco, those audited annual financial statements, pro-forma
financial statements and unaudited interim financial statements of ICP as are
required by Item 310 of Regulation S-B in order to permit FC to make the SEC
filings required in respect of the purchase and sale of the shares of ICP in
accordance with this Agreement. 

6.             
CONDITIONS OF CLOSING 

6.1           
All obligations of FC and Exchangeco under this Agreement are subject to the
fulfilment, at or prior to the Closing Date, of the following conditions: 

	 	(a) 	
      The respective representations and warranties of the
      Vendors and ICP contained in this Agreement or in any Schedule hereto or
      certificate or other document delivered to FC pursuant hereto shall be
      substantially true and correct as of the date hereof and as of the Closing
      Date with the same force and effect as though such representations and
      warranties had been made on and as of such date, regardless of the date as
      of which the information in this Agreement or any such Schedule or
      certificate is given, and FC and Exchangeco shall have received on the
      Closing Date certificates dated as of the Closing Date, in forms
      satisfactory to counsel for FC and Exchangeco and signed under seal by the
      Vendors and by the senior officer of ICP to the effect that their
      respective representations and warranties referred to above are true and
      correct on and as of the Closing Date with the same force and effect as
      though made on and as of such date, provided that the acceptance of such
      certificates and the closing of the transactions herein provided for shall
      not be a waiver of the respective representations and warranties contained
      in Articles 3 and 4 or in any Schedule hereto or in any certificate or
      document given pursuant to this Agreement which covenants, representations
      and warranties shall continue in full force and effect for the benefit of
      FC and Exchangeco;

	 	 	 
	 	(b) 	
      The Vendors shall have caused to be delivered to FC and
      Exchangeco a certificate of an officer of ICP and an opinion of legal
      counsel acceptable to counsel to FC, dated as of the Closing
  Date;

	 	 	 
	 	(c) 	
      At the Closing Date there shall have been no materially
      adverse change in the affairs, assets, liabilities, or financial condition
      of ICP or the Business (financial or otherwise) from that shown on or
      reflected in ICP Financial Statements;

14

	 	(d) 	
      No substantial damage by fire or other hazard to the
      Business shall have occurred prior to the Closing Date; and

	 	 	 
	 	(e) 	
      ICP shall have delivered to FC those financial statements
      of ICP specified in paragraph 5.1 hereof.

	6.2 	
      In the event any of the foregoing conditions contained in
      paragraph 6.1 hereof are not fulfilled or performed at or before the
      Closing Date to the reasonable satisfaction of FC and Exchangeco, FC or
      Exchangeco may terminate this Agreement by written notice to the Vendors
      and in such event FC shall be released from all further obligations
      hereunder but any of such conditions may be waived in writing in whole or
      in part by FC or Exchangeco without prejudice to its rights of termination
      in the event of the non-fulfilment of any other conditions.

	 	 	 
	6.3 	
      All obligations of the Vendors under this Agreement are
      subject to the fulfilment, at or prior to the Closing Date, of the
      following conditions:

	 	 	 
		(a) 	
      The representations and warranties of FC, Exchangeco and
      the Principal Shareholders contained in this Agreement or in any Schedule
      hereto or certificate or other document delivered to ICP and the Vendors
      pursuant hereto shall be substantially true and correct as of the date
      hereof and as of the Closing Date with the same force and effect as though
      such representations and warranties had been made on and as of such date,
      regardless of the date as of which the information in this Agreement or
      any such Schedule or certificate is given, and the Vendor shall have
      received on the Closing Date a certificate dated as of the Closing Date
      from each of FC and Exchangeco, in a form satisfactory to the Vendors and
      signed under seal by two senior officers of FC or Exchangeco,
      respectively, to the effect that such representations and warranties
      referred to above are true and correct on and as of the Closing Date with
      the same force and effect as though made on and as of such date, provided
      that the acceptance of such certificate and the closing of the transaction
      herein provided for shall not be a waiver of the representations and
      warranties contained in Article 4 or in any Schedule hereto or in any
      certificate or document given pursuant to this Agreement which covenants,
      representations and warranties shall continue in full force and effect for
      the benefit of the Vendors;

	 	 	 
		(b) 	
      FC shall have caused to be delivered to the Vendors a
      certificate of an officer of FC and an opinion of legal counsel acceptable
      to counsel to the Vendors, dated as of the Closing Date;

	 	 	 
		(c) 	
      Exchangeco shall have caused to be delivered to the
      Vendors a certificate of an officer of Exchangeco and an opinion of legal
      counsel acceptable to counsel to the Vendors;

	 	 	 
		(d) 	
      At the Closing Date, there shall have been no materially
      adverse change in the affairs, assets, liabilities, financial condition or
      business (financial or otherwise) of FC from that shown on or reflected in
      FC Financial Statements; and

	 	 	 
		(e) 	
      Following the Closing Date, the parties will take such
      steps as may be necessary, including the filing of an information
      statement pursuant to Section 14(f) of the Exchange Act and Rule 14f-1
      thereunder, to effect the change in officers and directors of FC described
      in paragraph 7.3 below.

15

	6.4 	
      In the event that any of the conditions contained in
      paragraph 6.3 hereof shall not be fulfilled or performed by FC, the
      Principal Shareholders or Exchangeco at or before the Closing Date to the
      reasonable satisfaction of the Vendors then the Vendors shall have all the
      rights and privileges granted to FC under paragraph 6.2, mutatis
      mutandis.

	7. 	
      CLOSING
ARRANGEMENTS

	7.1 	
      The closing shall take place on the Closing Date at the
      offices of Northwest Law Group at Suite 1880, 1055 West Georgia Street,
      Vancouver, British Columbia, Canada V6E 3P3, or at such other time and
      place as the parties may mutually agree.

	7.2 	
      On the Closing Date, upon fulfilment of all the
      conditions set out in Article 6 which have not been waived in writing by
      FC or by the Vendors, as the case may be, then:

	 	 	 	 
		(a) 	
      the Vendors shall deliver to FC:

	 	 	 	 
			(i) 	
      certificates representing all ICP Shares duly endorsed in
      blank for transfer or with a stock power of attorney (in either case with
      the signature guaranteed by the appropriate official) with all applicable
      security transfer taxes paid;

	 	 	 	 
			(ii) 	
      the certificates, officer's certificate and legal opinion
      referred to in paragraph 6.1; and

	 	 	 	 
			(iii) 	
      evidence satisfactory to FC and its legal counsel of the
      completion by ICP and the Vendor of those acts referred to in paragraph
      5.1.

	 	 	 	 
		(b) 	
      the Vendors and ICP shall cause the ICP Shares to be
      transferred into the name of Exchangeco, or its nominee, to be duly and
      regularly recorded in the books and records of ICP;

	 	 	 	 
		(c) 	
      the Principal Shareholders shall deliver to the Trustee
      certificates representing 20,000,000 FC Shares duly endorsed with legends,
      acceptable to ICP's counsel, respecting restrictions on transfer as
      required by or necessary under the applicable securities legislation of
      the United States or any state, including, but not limited to, the
      non-transferability of such shares for a period of one year from the
      Closing Date;

	 	 	 	 
		(d) 	
      Exchangeco shall issue and deliver to the Vendors
      certificates representing 20,000,000 Exchangeable Shares duly endorsed
      with legends acceptable to ICP’s counsel;

	 	 	 	 
		(e) 	
      FC shall issue and deliver to ICP and the Vendors the
      certificates, officer's certificate and legal opinion referred to in
      paragraph 6.3; and

	 	 	 	 
		(f) 	
      Exchangeco shall issue and deliver to ICP and the Vendors
      the certificates, officer's certificate and legal opinion referred to in
      paragraph 6.3.

	 	 	 	 
	7.3 	
      Following the Closing Date, the parties will take such
      steps as may be necessary, including the filing of an information
      statement pursuant to Section 14(f) of the Exchange Act and Rule 14f-1
      thereunder, to effect the following changes in the officers and directors
      of FC:

16

	Name 	Position 
	  	  
	Sass Peress 	Director,
      President 
	Joel Cohen 	Director, Secretary and Chief
      Financial Officer 
	Taras Chebountchak 	Director,
      Treasurer 

	8. 	
      GENERAL PROVISIONS

	 	 
	8.1 	
      Time shall be of the essence of this Agreement.

	 	 
	8.2 	
      This Agreement contains the whole agreement between the
      parties hereto in respect of the purchase and sale of ICP Shares and there
      are no warranties, representations, terms, conditions or collateral
      agreements expressed, implied or statutory, other than as expressly set
      forth in this Agreement.

	 	 
	8.3 	
      This Agreement shall enure to the benefit of and be
      binding upon the parties hereto and their respective successors and
      permitted assigns. Neither FC nor Exchangeco may assign this Agreement
      without the consent of ICP which consent may be withheld for any reason
      whatsoever.

	 	 
	8.4 	
      Any notice to be given under this Agreement shall be duly
      and properly given if made in writing and delivered or telecopied to the
      addressee at the address as set out on page one of this Agreement. Any
      notice given as aforesaid shall be deemed to have been given or made on,
      if delivered, the date on which it was delivered or, if telecopied, on the
      next business day after it was telecopied. Any party hereto may change its
      address for notice from time to time by providing notice of such change to
      the other parties hereto in accordance with the foregoing.

	 	 
	8.5 	
      All covenants, representations and warranties of each of
      the parties set forth herein shall survive the transactions contemplated
      herein and shall remain operative and in full force and effect, regardless
      of any investigations at any time made by or on behalf of any party
      hereto, for a period of 24 months after the Closing Date; provided,
      however, that (i) the representations and warranties of Vendors set forth
      in Sections 3.1, 3.2, 3.10, 3.11, 3.17, 3.18, 3.19 and 3.37 and and the
      representations and warranties of FC and the Principal Shareholders set
      forth in Sections 4.1, 4.2, 4.3, 4.4, 4.6, 4.7, 4.27, 4.28, and 4.29 shall
      survive forever, and (ii) the representations and warranties of FC and the
      Principal Shareholders set forth in Sections 4.31 shall survive until
      ninety (90) days after the expiration of the applicable statutes of
      limitations. All other covenants and agreements contained in this
      Agreement will survive the Closing in accordance with their
  terms.

	 	 
	8.6 	
      This Agreement may be executed in one or more
      counterparts, each of which so executed shall constitute an original and
      all of which together shall constitute one and the same
  agreement.

17

	8.7 	
      This Agreement shall be construed and enforced in
      accordance with, and the rights of the parties shall be governed by, the
      laws of the State of Nevada, and each of the parties hereto irrevocably
      attorns to the jurisdiction of the courts of the State of
  Nevada.

IN WITNESS WHEREOF the parties hereto have executed this
Agreement as of the day and year first above written. 

	FC FINANCIAL SERVICES INC. 	 	ICP SOLAR TECHNOLOGIES INC. 
	By Its Authorized Signatory: 	 	By Its Authorized Signatory: 
	  	 	  
	  	 	  
	/s/ Taras Chebountchak
    	 	/s/
      Sass Peress 
	Signature of Authorized Signatory 	 	Signature of Authorized Signatory 
	  	 	  
	  	 	  
	Taras Chebountchak
    	 	Sass Peress,
      President 
	Name of Authorized Signatory 	 	Name of Authorized Signatory 
	  	 	  
	SIGNED, SEALED AND DELIVERED 	 	  
	BY SASS PERESS 	 	  
	in the presence of: 	 	  
	  	 	  
	  	 	  
	/s/ Marc Leiter
    	 	/s/
      Sass Peress 
	Signature of Witness 	 	SASS PERESS 
	  	 	  
	  	 	  
	Marc Leiter 	 	  
	Name 	 	  
	  	 	  
	5 Place Ville Maria, #1203 	 	  
	Montreal, Quebec 	 	  
	Address 	 	  
	  	 	  
	SIGNED, SEALED AND DELIVERED 	 	EASTERN LIQUIDITY PARTNERS LTD. 
	BY THE PERESS FAMILY TRUST 	 	By Its Authorized Signatory: 
	per: 	 	  
	  	 	  
	/s/ Sass Peress 	 	/s/
      Maurice Peress 
	  	 	Signature of Authorized Signatory 
	Authorized Signatory 	 	  
	  	 	  
	  	 	Maurice Peress 
	SIGNED, SEALED AND DELIVERED 	 	Name of Authorized Signatory 
	BY THE SASS PERESS FAMILY TRUST 	 	  
	  	 	President 
	per: 	 	  
	  	 	  
	/s/ Sass Peress
    	 	Title of Authorized Signatory 

18

	Authorized Signatory 	 	  
	 	 	 
	SIGNED, SEALED AND DELIVERED 	 	  
	BY ARLENE ADES in the presence of: 	 	  
	  	 	  
	/s/ Marc
      Leiter 	 	/s/
      Arlene Ades 
	Signature of Witness 	 	ARLENE ADES 
	  	 	  
	Marc Leiter 	 	  
	Name 	 	  
	 	 	 
	5 Place Ville Maria, #1203 	 	  
	Montreal, Quebec
    	 	  
	Address 	 	  
	 	 	 
	SIGNED, SEALED AND DELIVERED 	 	  
	BY JOEL COHEN 	 	  
	in the presence of: 	 	  
	  	 	  
	/s/ Marc
      Leiter 	 	/s/
      Joel Cohen 
	Signature of Witness 	 	JOEL COHEN 
	  	 	  
	Marc Leiter 	 	  
	Name 	 	  
	 	 	 
	5 Place Ville Maria, #1203 	 	  
	Montreal, Quebec
    	 	  
	Address 	 	  
	 	 	 
	SIGNED, SEALED AND DELIVERED 	 	  
	BY TARAS CHEBOUNTCHAK in the presence of: 	 	 
	  	 	  
	/s/ Diane
      Malfara 	 	Taras Chebountchak 
	Signature of Witness 	 	TARAS CHEBOUNTCHAK 
	  	 	  
	Diane Malfara 	 	  
	Name 	 	  
	 	 	 
	TD Canada Trust, 8889 Yonge Street 	 	  
	Richmond Hill,
      Ontario L4C 6Z1 	 	  
	Address 	 	  

19

	SIGNED, SEALED AND DELIVERED 	 	  
	BY ORIT STOLYAR in the presence of: 	 	  
	  	 	  
	  	 	  
	/s/ Diane Malfara
    	 	/s/
      Orit Stolyar 
	Signature of Witness 	 	ORIT STOLYAR 
	  	 	  
	  	 	  
	Diane Malfara 	 	  
	Name 	 	  
	  	 	  
	TD Canada Trust, 8889 Yonge Street 	 	  
	Richmond Hill, Ontario
      L4C 6Z1 	 	  
	Address 	 	  
	  	 	  
	  	 	  
	1260491 ALBERTA INC. 	 	  
	By Its Authorized Signatory: 	 	  
	  	 	  
	  	 	  
	/s/ Sass Peress
    	 	  
	Signature of Authorized Signatory 	 	  
	  	 	  
	  	 	  
	Sass Peress 	 	  
	Name of Authorized Signatory 	 	  
	  	 	  
	  	 	  
	President 	 	  
	Title of Authorized Signatory 	 	  

20

SCHEDULE A 

to that Share Purchase Agreement 
among Sass Peress, The
Peress Family Trust, Arlene Ades, Joel Cohen, The Sass Peress Family 
Trust,
Eastern Liquidity Partners Ltd., FC Financial Services Inc., ICP Solar
Technologies Inc., 
Taras Chebountchak, Orit Stolyar, and 1260491 Alberta
Inc. 
dated for reference as of the 28th day of September, 2006 

 

ICP FINANCIAL STATEMENTS 

ICP Solar Technologies Inc.

Consolidated Interim Balance Sheets

  (Expressed in U.S. Funds)

(Unaudited)

	  	 		 	 		 
	 	 	July 31, 2006	 	 	January 31, 2006	 
	  	 	  	 	 	  	 
	Assets 	 	  	 	 	  	 
	Current 	 	  	 	 	  	 
	         Accounts
      receivable 	$	 1,261,563 	 	$	 1,477,560 	 
	         Income taxes recoverable
    	 	639,030 	 	 	679,265 	 
	         Inventories
    	 	1,409,343 	 	 	1,651,574 	 
	     
         Prepaid expenses 	 	124,507 	 	 	137,648 	 
	  	 	3,434,443 	 	 	3,946,047 	 
	 	 	 	 	 	 	 
	Property and Equipment 	 	727,909 	 	 	931,022 	 
	 	 	 	 	 	 	 
	  	$	 4,162,352 	 	$	 4,877,069 	 
	Liabilities 	 	  	 	 	  	 
	Current 	 	  	 	 	  	 
	         Bank indebtedness 	 	1,181,884 	 	 	1,260,730 	 
	         Accounts
      payable and accrued liabilities 	 	130,688 	 	 	1,915,148 	 
	         Current portion of government
      grants payable 	 	215,542 	 	 	193,469 	 
	         Current portion
      of obligation under capital lease 	 	43,054 	 	 	42,939 	 
	         Loan payable, director 	 	691,303 	 	 	651,689 	 
	         Loan payable 	 	1,500,000 	 	 	- 	 
	  	 	3,762,471 	 	 	4,063,975 	 
	 	 	 	 	 	 	 
	Government Grants
      Payable 	 	27,000 	 	 	47,509 	 
	 	 	 	 	 	 	 
	Obligation Under
      Capital Lease 	 	19,015 	 	 	42,939 	 
	 	 	 	 	 	 	 
	Retractable Shares
      	 	-
      	 	 	2,681,667 	 
	 	 	 	 	 	 	 
	Minority Interest
      	 	-
      	 	 	739,452 	 
	Shareholders' Deficiency 	 	  	 	 	  	 
	Capital Stock 	 	200,068 	 	 	64 	 
	Additional Paid in Capital 	 	3,243,326 	 	 	  	 
	Other Comprehensive Loss 	 	(736,026	) 	 	(707,601	) 
	Accumulated Deficit 	 	(2,353,502	) 	 	(1,990,936	) 
	  	 	353,866 	 	 	(2,698,473	) 
	 	 	 	 	 	 	 
	  	$	 4,162,352 	 	$	 4,877,069 	 
	  	 	  	 	 	  	 
		 	  	 	 	  	 
		 

Approved on Behalf of the Board: 

	/s/ Sass Peress	Director
	 	 
	/s/ Joel Cohen 	Director 

ICP Solar Technologies Inc.

Consolidated Interim Statement of Cash Flows

  (Expressed in U.S. Funds)

(Unaudited)

	  	 	For the three months 	 	 	For the six months 	 
	  	 	ended July 31, 	 	 	ended July 31, 	 
	  	 	2006 	 	 	2005
    	 	 	2006 	 	 	2005
    	 
	  	 	  	 	 	  	 	 	  	 	 	  	 
	Funds Provided (Used) - 	 	  	 	 	  	 	 	  	 	 	  	 
	  	 	  	 	 	  	 	 	  	 	 	  	 
	Operating Activities 	 	  	 	 	  	 	 	  	 	 	  	 
	  	 	  	 	 	  	 	 	  	 	 	  	 
	         Net loss
    	$	 (522,012	) 	$	 (211,617	) 	$	 (362,566	) 	$	 (370,301	) 
	         Amortization 	 	79,312 	 	 	97,102 	 	 	156,390 	 	 	195,162 	 
	         Write down
      of capital assets 	 	774 	 	 	- 	 	 	54,202 	 	 	  	 
	         Foreign exchange 	 	14,328 	 	 	(54,969	) 	 	69,402 	 	 	89,962 	 
	  	 	(427,598	) 	 	(169,484	) 	 	(82,571	) 	 	(85,177	) 
	  	 	  	 	 	  	 	 	  	 	 	  	 
	         Changes
      in non-cash operating elements 	 	  	 	 	  	 	 	  	 	 	  	 
	           of working capital 	 	(162,573	) 	 	(167,006	) 	 	(1,260,049	) 	 	411,247 	 
	  	 	(590,171	) 	 	(336,491	) 	 	(1,342,621	) 	 	326,071 	 
	  	 	  	 	 	  	 	 	  	 	 	  	 
	Financing Activities 	 	  	 	 	  	 	 	  	 	 	  	 
	  	 	  	 	 	  	 	 	  	 	 	  	 
	         Bank indebtedness
    	 	(756,098	) 	 	532,674 	 	 	(78,846	) 	 	167,912 	 
	         Long-term debt 	 	- 	 	 	(32,784	) 	 	- 	 	 	(68,828	) 
	         Loan payable,
      director 	 	505 	 	 	(48	) 	 	35,327 	 	 	12,570 	 
	         Loan payable 	 	1,326,060 	 	 	- 	 	 	1,500,000 	 	 	- 	 
	         Obligation
      under capital lease 	 	(9,121	) 	 	(31,929	) 	 	(24,327	) 	 	(61,190	) 
	         Government grants payable 	 	-
      	 	 	(97,403	) 	 	-
      	 	 	(109,598	) 
	  	 	561,345 	 	 	370,510 	 	 	1,432,154 	 	 	(59,133	) 
	  	 	  	 	 	  	 	 	  	 	 	  	 
	Investing Activities 	 	  	 	 	  	 	 	  	 	 	  	 
	  	 	  	 	 	  	 	 	  	 	 	  	 
	         Additions to property and equipment 	 	(1,767	) 	 	(1,655	) 	 	(1,767	) 	 	(131,896	) 
	  	 	(1,767	) 	 	(1,655	) 	 	(1,767	) 	 	(131,896	) 
	  	 	  	 	 	  	 	 	  	 	 	  	 
	Effect of Foreign Exchange on Cash Balances 	 	30,593 	 	 	(32,364	) 	 	(87,766	) 	 	(135,042	) 
	  	 	  	 	 	  	 	 	  	 	 	  	 
	Increase (Decrease) in Cash 	 	- 	 	 	- 	 	 	- 	 	 	- 	 
	  	 	  	 	 	  	 	 	  	 	 	  	 
	Cash 	 	  	 	 	  	 	 	  	 	 	  	 
	         Beginning of Period 	 	- 	 	 	- 	 	 	- 	 	 	- 	 
	  	 	  	 	 	  	 	 	  	 	 	  	 
	         End of Period 	$	 - 	 	$	 - 	 	$	 - 	 	$	 - 	 

ICP Solar Technologies Inc.

Consolidated Interim Statements of Operations and Comprehensive
  Income

  (Expressed in U.S. Funds)

  (Unaudited)

	  	 	For the three months 	 	 	For the six months 	 
	  	 	ended July 31, 	 	 	ended July 31, 	 
	  	 	2006 	 	 	2005
    	 	 	2006 	 	 	2005
    	 
	 	 	 	 	 	 	 	 	 	 	 	 	 
	Net Sales 	$	 2,174,439 	 	$	 2,455,418 	 	$	 4,843,200 	 	$	 5,335,229 	 
	 	 	 	 	 	 	 	 	 	 	 	 	 
	Cost of Sales 	 	1,644,877 	 	 	1,556,645 	 	 	3,051,767 	 	 	3,111,134 	 
	 	 	 	 	 	 	 	 	 	 	 	 	 
	Gross Margin 	 	529,562 	 	 	898,773 	 	 	1,791,433 	 	 	2,224,095 	 
	 	 	 	 	 	 	 	 	 	 	 	 	 
	Expenses 	 	  	 	 	  	 	 	  	 	 	  	 
	   Selling, general and administrative 	 	842,703 	 	 	796,683 	 	 	1,756,736 	 	 	2,245,049 	 
	   Amortization 	 	77,079 	 	 	195,161 	 	 	143,252 	 	 	98,061 	 
	   Research and Development 	 	12,968 	 	 	147,831 	 	 	18,301 	 	 	65,723 	 
	   Foreign exchange loss 	 	55,074 	 	 	89,962 	 	 	69,402 	 	 	144,931 	 
	 	 	 	 	 	 	 	 	 	 	 	 	 
	  	 	987,824 	 	 	1,229,637 	 	 	1,987,691 	 	 	2,553,764 	 
	 	 	 	 	 	 	 	 	 	 	 	 	 
	Operating Loss 	 	(458,262	) 	 	(330,864	) 	 	(196,258	) 	 	(329,669	) 
	 	 	 	 	 	 	 	 	 	 	 	 	 
	Interest expense 	 	63,750 	 	 	- 	 	 	166,308 	 	 	182,237 	 
	Interest income 	 	-
      	 	 	(15,261	) 	 	-
      	 	 	(15,261	) 
	  	 	63,750 	 	 	(15,261	) 	 	166,308 	 	 	166,976 	 
	 	 	 	 	 	 	 	 	 	 	 	 	 
	Loss Before Income Taxes 	$	 (522,012	) 	$	 (315,603	) 	$	 (362,566	) 	$	 (496,645	) 
	 	 	 	 	 	 	 	 	 	 	 	 	 
	Income Taxes 	 	- 	 	 	(103,986	) 	 	- 	 	 	(126,344	) 
	 	 	 	 	 	 	 	 	 	 	 	 	 
	Net Loss 	$	 (522,012	) 	$	 (211,617	) 	$	 (362,566	) 	$	 (370,301	) 
	 	 	 	 	 	 	 	 	 	 	 	 	 
	Other Comprehensive Income (Loss) 	 	  	 	 	  	 	 	  	 	 	  	 
	 	 	 	 	 	 	 	 	 	 	 	 	 
	Foreign currency translation adjustment 	 	39,820 	 	 	(96,620	) 	 	(28,425	) 	 	(45,851	) 
	 	 	 	 	 	 	 	 	 	 	 	 	 
	Comprehensive Loss 	$	 (482,192	) 	$	 (308,237	) 	$	 (390,991	) 	$	 (416,152	) 

ICP Solar Technologies Inc.

Consolidated Interim Statement of Shareholders' Deficiency

  (Expressed in U.S. Funds)

  For the Period Ended July 31, 2006 and 2005

(Unaudited)

	  	 	  	 	 	  	 	 	Additional 	 	 	Cumulative Foreign 	 	 	Accumulated 	 	 	Total
      	 
	  	 	Common Stock 	 	 	Paid-In 	 	 	Currency Translation 	 	 	Deficit 	 	 	Shareholders' 	 
	  	 	Shares 	 	 	Amounts 	 	 	Capital 	 	 	Adjustment 	 	 	  	 	 	Deficiency 	 
	Balance - January 31, 2005 	 	100 	 	$	 64 	 	$	 - 	 	$	 (360,850	) 	$	 (594,264	) 	$	 (955,050	) 
	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 
	Foreign currency translation adjustment 	 	  	 	 	  	 	 	  	 	 	  	 	 	  	 	 	  	 
	   for the period ended July 31, 2005 	 	  	 	 	  	 	 	  	 	 	(45,851	) 	 	  	 	 	(45,851	) 
	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 
	Net loss for the period
      - July 31, 2005 	 	  	 	 	  	 	 	  	 	 	  	 	 	(370,301	) 	 	(370,301	) 
	Balance - July 31, 2005 	 	100 	 	$	 64 	 	$	 - 	 	$	 (406,701	) 	$	 (964,565	) 	$	 (1,371,202	) 
	  	 	  	 	 	  	 	 	  	 	 	  	 	 	  	 	 	  	 
	Balance - January 31, 2006 	 	100 	 	$	 64 	 	$	 - 	 	$	 (707,601	) 	$	 (1,990,936	) 	$	 (2,698,473	) 
	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 
	Recall and cancellation of issued 	 	(60	) 	 	(38	) 	 	  	 	 	  	 	 	  	 	 	(38	) 
	Class "A" shares 	 	  	 	 	  	 	 	  	 	 	  	 	 	  	 	 	  	 
	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 
	Issue of Class "A" shares in exchange 	 	6,000 	 	 	38 	 	 	  	 	 	  	 	 	  	 	 	38 	 
	for Class "A" shares 	 	  	 	 	  	 	 	  	 	 	  	 	 	  	 	 	  	 
	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 
	Recall and cancellation of issued 	 	(40	) 	 	(26	) 	 	  	 	 	  	 	 	  	 	 	(26	) 
	Class "B" shares 	 	  	 	 	  	 	 	  	 	 	  	 	 	  	 	 	  	 
	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 
	Issue of Class "A" shares in exchange 	 	4,000 	 	 	26 	 	 	  	 	 	  	 	 	  	 	 	26 	 
	for Class "B" shares 	 	  	 	 	  	 	 	  	 	 	  	 	 	  	 	 	  	 
	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 
	Class "A" shares sudivided on basis 	 	(10,000	) 	 	(64	) 	 	  	 	 	  	 	 	  	 	 	(64	) 
	of 1,656.6968 for Class "A" shares 	 	  	 	 	  	 	 	  	 	 	  	 	 	  	 	 	  	 
	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 
	Issue of Class "A" shares 	 	16,566,968 	 	 	64 	 	 	  	 	 	  	 	 	  	 	 	64 	 
	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 
	Class "E" shares exchanged for 	 	3,433,032 	 	 	200,004 	 	 	3,243,326 	 	 	  	 	 	  	 	 	3,443,330 	 
	Class "A" shares 	 	  	 	 	  	 	 	  	 	 	  	 	 	  	 	 	  	 
	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 
	Foreign currency translation adjustment 	 	  	 	 	  	 	 	  	 	 	  	 	 	  	 	 	  	 
	for the period ended July 31, 2006 	 	  	 	 	  	 	 	  	 	 	(28,425	) 	 	  	 	 	(28,425	) 
	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 	 
	Net loss for the period
      - July 31, 2006 	 	  	 	 	  	 	 	  	 	 	  	 	 	(362,566	) 	 	(362,566	) 
	Balance - July 31, 2006 	 	20,000,000 	 	$	 200,068 	 	$	 3,243,326 	 	$	 (736,026	) 	$	 (2,353,502	) 	$	 353,866 	 

ICP Solar Technologies Inc. 

Notes to Consolidated Financial Statements 

  For the Six Months Ended July 31, 2006 

  (Expressed in U.S. Funds) 

1. Organization and Basis of Presentation 

The accompanying unaudited financial statements have been prepared
  in accordance with U.S. generally accepted accounting principles for interim
  financial information and are prepared using the same accounting policies as
  outlined in note 3 of ICP Solar Technologies Inc. financial statements for the
  year ended January 31, 2006 and 2005. Accordingly, they do not include all of
  the information and footnotes required by generally accepted accounting principles
  for complete financial statements. In the opinion of management, all adjustments
  (consisting of normal recurring accruals) considered necessary for a fair presentation
  have been included. Operating results for the three and six months ended July
  31, 2006 are not necessarily indicative of the results that may be expected
  for the year ended January 31, 2007. The unaudited financial statements should
  be read in conjunction with the financial statements and notes thereto included
  in the ICP Solar Technologies Inc. audited financial statements for the years
  ended January 31, 2006 and 2005.

The Company is engaged in the business of manufacturing, assembling
  and distributing renewable solar energy products worldwide. 

The consolidated financial statements include the accounts of
  the Company and its subsidiary companies. On consolidation, all material transactions
  and balances have been eliminated. 

The financial statements are expressed in U.S. funds.

2. Going Concern 

The accompanying financial statements have been prepared assuming
  the Company will continue as a going concern. The Company has reported an accumulated
  deficit of $2,353,502 as at July 31, 2006 and $1,990,936 for year ending January
  31, 2006. To date, these losses and cash flow deficiencies have been financed
  principally through long-term debt and debt from related parties. Additional
  capital and/or borrowings will be necessary in order for the Company to continue
  in existence until attaining and sustaining profitable operations.

Management has continued to develop a strategic plan to develop
  a management team, maintain reporting compliance and establish contracts with
  clients. Management anticipates generating revenue through manufacturing and
  commercializing its products during the year. The Company has commenced the
  process of raising additional capital. Should the Company be unable to continue
  as a going concern, it may be unable to realize the carrying value of its assets
  and to meet its liabilities as they become due.

ICP Solar Technologies Inc. 

Notes to Consolidated Financial Statements 

  For the Six Months Ended July 31, 2006 

  (Expressed in U.S. Funds) 

3. Bank Indebtedness 

The Company has the following credit facilities: 

A UK credit facility allowing for an operating line of credit
  of 161,000 (90,000 GBP) was extended by the UK Bank. 

A Canadian credit facility requires the Canadian subsidiary to
  comply with certain financial covenants. As at July 31, 2006, the Canadian subsidiary
  was not in compliance therewith. 

4. Related Party Transactions 

During the six month period ended July 31, 2006, the Company
  incurred consulting expenses of approximately $35,300 from a current shareholder.

For the six month period ended July 31, 2006 the Company incurred
  salaries expenses of approximately $91,300 and $66,200 respectively paid to
  two executive shareholders.

5. Recent Corporate Developments Subsequent to Year-End 

Subsequent to year end, the Company acquired the remaining preferred
  shares in its Canadian subsidiary company in exchange for 842,201 Class E shares
  of the Company, thereby becoming the 100% owner of the subsidiary company. 

In addition, all issued common and preferred shares of the Company,
  were converted into 20,000,000 Class A shares, via share exchanges. 40 Class
  “B” shares were exchanged for 4,000 Class “A” shares. Class
  “E” shares were exchanged for Class “A” shares on a one
  for one basis. Immediately thereafter, Class “A” shares were subdivided
  into additional Class “A” shares on the basis of 1,656.968 Class “A”
  shares for each Class “A” share. 

Further to an agreement entered into FC Financial Services Inc.
  (“FC Financial”), all of the issued and outstanding shares in the
  capital stock of the Company will be exchanged for exchangeable shares of FC
  Financial. The exchangeable shares will be exchangeable under various circumstances
  for common shares of FC Financial on a one-for-one basis. Under accounting principles
  generally accepted in the United States, the share exchange is considered to
  be a capital transaction in substance, rather than a business combination. That
  is, the share exchange is equivalent to the issuance of stock by the Company
  for the net monetary assets of FC Financial, accompanied by a recapitalization,
  and is accounted for as a change in capital structure. Accordingly, the accounting
  for the share exchange will be identical to that resulting from a reverse acquisition,
  except no goodwill will be

ICP Solar Technologies Inc. 

Notes to Consolidated Financial Statements 

  For the Six Months Ended July 31, 2006 

  (Expressed in U.S. Funds) 

5. Recent Corporate Developments Subsequent to Year-End (Cont’d)
  

recorded. Under reverse takeover accounting, the post reverse
  acquisition comparative historical financial statements of the legal acquirer,
  FC Financial are those of the legal acquiree, the Company, which are considered
  to be the accounting acquirer. 

As part of the transaction, FC Financial will lend to the Company
  an amount of $1,500,000 which is convertible into Class “A” shares
  of the Company upon the closing of the transaction. In the event that the transaction
  does not close, the amount of $1,500,000 must be repaid by the Company no later
  than November 8, 2006. 

SCHEDULE B 

to that Share Purchase Agreement 
among Sass Peress, The
Peress Family Trust, Arlene Ades, Joel Cohen, The Sass Peress Family 
Trust,
Eastern Liquidity Partners Ltd., FC Financial Services Inc., ICP Solar
Technologies Inc., 
Taras Chebountchak, Orit Stolyar, and 1260491 Alberta
Inc. 
dated for reference as of the 28th day of September, 2006 

 

FC AUDITED FINANCIAL STATEMENTS 

	
      INDEPENDENT AUDITOR'S REPORT
	
      F-1

	 FINANCIAL STATEMENTS - AUDITED
	 
	 	
      Balance Sheet 
	
      F-2

	 	 Statement of Operations
	 F-3

	 	
      Statement of Stockholders' Equity
	
      F-4

	 	 Statement of Cash Flows 
	 F-5

	
      NOTES TO THE FINANCIAL STATEMENTS
	
      F-6

F-i

Report of Independent Registered Public Accounting Firm

To the Stockholders and Board of Directors of

  FC Financial Services Inc.

  (A Development Stage Company)

We have audited the accompanying balance sheets of FC Financial
  Services Inc. (A Development Stage Company) as of November 30, 2005 and the
  related statements of operations, cash flows and stockholders' equity for the
  years then ended. These financial statements are the responsibility of the Company's
  management. Our responsibility is to express an opinion on these financial statements
  based on our audits. The accompanying balance sheet of FC Financial Services
  Inc. (A Development Stage Company) as of November 30, 2004, and the related
  statement of operations, cash flows, and stockholders' deficit accumulated for
  the period from November 19, 2003 (Date of Inception) to November 30, 2004
  and the year ended November 30, 2004, was audited by other auditors in their
  report dated January 10, 2005. Those auditors expressed an unqualified opinion
  on those financial statements and included an explanatory paragraph describing
  the substantial doubt about the Company's ability to continue as a going concern.

We conducted our audits in accordance with the standards of
  the Public Company Accounting Oversight Board (United States). Those standards
  require that we plan and perform the audit to obtain reasonable assurance about
  whether the financial statements are free of material misstatement. An audit
  includes examining, on a test basis, evidence supporting the amounts and disclosures
  in the financial statements. An audit also includes assessing the accounting
  principles used and significant estimates made by management, as well as evaluating
  the overall financial statement presentation. We believe that our audits provide
  a reasonable basis for our opinion.

In our opinion, the financial statements referred to above,
  present fairly, in all material respects, the financial position of FC Financial
  Services Inc. (A Development Stage Company), as of November 30, 2005 and the
  results of its operations and its cash flows for the years then ended, in conformity
  with accounting principles generally accepted in the United States. 

The accompanying financial statements have been prepared assuming
  the Company will continue as a going concern. As discussed in Note 1 to the
  financial statements, the Company has not generated revenue and has accumulated
  losses since inception. These factors raise substantial doubt about the Company'
  s ability to continue as a going concern. Management' s plans in regard to these
  matters are also discussed in Note 1. The financial statements do not include
  any adjustments that might result from the outcome of this uncertainty.

/s/ "Manning Elliott LLP"

CHARTERED ACCOUNTANTS Vancouver, Canada

  January 20, 2006

F-1

	 FC FINANCIAL SERVICES, INC.

	 (A Development Stage Company)

	 BALANCE SHEETS

	 (Expressed in US dollars)
      

 
	 
	 
	 	 November 30,
	 November 30,

	 	 2005
	 2004

	 	 	 
	 ASSETS
	 	 
	
	
	

	 Current Assets
	 	 
	
	
	

	
 
 	 Cash
      

 	 49,963
      

 	 32
      

 
	  
	  
	  

	 Total Current Assets
	 49,963
	 32

	
	
	

	 Property and Equipment
        (Note 3)
      

 	 6,241
      

 	
 
 
	  
	  
	  

	 TOTAL ASSETS
      

 	 56,204
      

 	 32
      

 
	  
	  
	  

	 	 	 
	 LIABILITIES AND STOCKHOLDERS' EQUITY
        (DEFICIT)
	 	 
	
	
	

	 LIABILITIES
	 	 
	
	
	

	 Current Liabilities
	 	 
	
	
	

	 	 Accounts payable
	 -
	 200

	 	 Accrued liabilities
	 8,805
	 -

	
 
 	 Due to shareholders (Note 4)
      

 	 -
      

 	 22,573
      

 
	  
	  
	  

	 Total Current Liabilities
      

 	 8,805
      

 	 22,773
      

 
	  
	  
	  

	 TOTAL LIABILITIES
      

 	 8,805
      

 	 22,773
      

 
	  
	  
	  

	 	 	 
	 STOCKHOLDERS' EQUITY (DEFICIT)
	 	 
	
	
	

	 	 Common stock 100,000,000 shares
        authorized, $0.00001 par value,
	 	 
	 	 30,722,750 and 25,000,000 shares
        issued and outstanding,
	 	 
	 	 respectively
	 307
	 250

	
	
	
	
	

	 	 Additional paid-in capital (Note
        5)
	 114,198
	 -200

	
	
	
	
	

	 	 Donated capital (Notes 4(b) and
        (c))
	 27,600
	 -

	
	
	
	
	

	 	 Deficit accumulated during the
        development stage
      

 	 (94,706)
      

 	 (22,791)
      

 
	  
	  
	  

	 Total Stockholders' Equity (Deficit)
      

 	 47,399
      

 	 (22,741)
      

 
	  
	  
	  

	 TOTAL LIABILITIES AND STOCKHOLDERS'
        EQUITY (DEFICIT)
      

 	 56,204
      

 	 32
      

 
	  
	  
	  

(The Accompanying Notes are an Integral Part of These Financial
  Statements)

  F-2

	 FC FINANCIAL SERVICES, INC.

	 (A Development Stage Company)

	 STATEMENTS OF OPERATIONS

	 (Expressed in US dollars)
      

 
	 
	 	 	 	 
	 	 Accumulated from
	 	 
	 	 November 19, 2003
	 	 
	 	 (Date of Inception) to
	 Year ended
	 Year ended

	 	 November 30,
	 November 30,
	 November 30,

	 	 2005
	 2005
	 2004

	 	 $
	 $
	 $

	 	 	 	 
	 REVENUE
      

 	 -
      

 	 -
      

 	 -
      

 
	  
	  
	  
	  

	 EXPENSES
	 	 	 
	 	 	 	 
	 	 Consulting (Note 4(b))
	 24,000
	 24,000
	 -

	 	 General and administrative expenses
	 68,715
	 46,710
	 17,998

	 	 Amortization
	 812
	 812
	 -

	 	 Interest expense
      

 	 1,179
      

 	 393
      

 	 786
      

 
	  
	  
	  
	  

	 Total expenses
      

 	 94,706
      

 	 71,915
      

 	 18,784
      

 
	  
	  
	  
	  

	 NET LOSS
      

 	 (94,706)
      

 	 (71,915)
      

 	 (18,784)
      

 
	  
	  
	  
	  

	 	 	 	 
	 NET LOSS PER SHARE - Basic and
        Diluted
      

 	
 
 	 $
      

 	 -
      

 	 $
      

 	 -
      

 
	  
	  
	  
	  

	 	 	 	 
	 Weighted Average Number of Common
        Shares
	 	 	 
	 Outstanding (Note 5(a))
      

 	
 
 	 28,965,000
      

 	 25,000,000
      

 
	  
	  
	  
	  

(The Accompanying Notes are an Integral Part of These Financial
  Statements)

  F-3

	 FC FINANCIAL SERVICES, INC.

	 (A Development Stage Company)

	 STATEMENTS OF CASH FLOWS

	 (Expressed in US dollars)
      

 
	 
	 	 	 	 
	 	 Accumulated From
	 	 
	 	 November 19, 2003
	 	 
	 	  (Date of Inception)
	 Year ended
	 Year ended

	 	 to November 30,
	 November 30,
	 November 30,

	 	 2005
	 2005
	 2004

	 	 $
	 $
	 $

	
	
	
	

	 CASH FLOWS TO OPERATING ACTIVITIES
	 	 	 
	
	
	
	

	 Net loss
	 (94,706)
	 (71,915)
	 (18,784)

	
	
	
	

	 	 Adjustments to reconcile net loss
        to net cash used 
	 	 	 
	 	 in operating activities
	 	 	 
	
	
	
	

	 	 Amortization
	 812
	 812
	 -

	 	 Donated services and rent
	 27,600
	 27,600
	 -

	
	
	
	

	 	 Changes in operating assets and
        liabilities
	 	 	 
	
	
	
	

	 	 Increase (decrease) in accounts payable and
        accrued
	 	 	 
	 	 liabilities
	 8,805
	 8,605
	 (3,014)

	
 
 	 (Increase) decrease in prepaid expenses
      

 	 -
      

 	 -
      

 	 10,000
      

 
	  
	  
	  
	  

	 Net Cash Used In Operating Activities
      

 	 (57,489)
      

 	 (34,898)
      

 	 (11,798)
      

 
	  
	  
	  
	  

	 CASH FLOWS TO INVESTING
        ACTIVITIES
	
	
	

	
	
	
	

	
 
 	 Acquisition of capital
        assets
      

 	 (7,053)
      

 	 (7,053)
      

 	 -
      

 
	  
	  
	  
	  

	 Net Cash Used By Investing
        Activities
      

 	 (7,053)
      

 	 (7,053)
      

 	 -
      

 
	  
	  
	  
	  

	 CASH FLOWS FROM FINANCING ACTIVITIES
	 	 	 
	
	
	
	

	 	 Issuance of common stock
	 114,505
	 114,455
	 -

	
 
 	 Loan from shareholders
      

 	 -
      

 	 (22,573)
      

 	 11,787
      

 
	  
	  
	  
	  

	 Net Cash Provided By Financing
        Activities
      

 	 114,505
      

 	 91,882
      

 	 11,787
      

 
	  
	  
	  
	  

	 INCREASE (DECREASE) IN CASH
	 49,963
	 49,931
	 (11)

	
	
	
	

	 CASH, BEGINNING OF PERIOD
      

 	 -
      

 	 32
      

 	 43
      

 
	  
	  
	  
	  

	 CASH, END OF PERIOD
      

 	 49,963
      

 	 49,963
      

 	 32
      

 
	  
	  
	  
	  

	
	
	
	

	 Non-cash Investing and Financing
        Activities
      

 	 -
      

 	 -
      

 	 -
      

 
	  
	  
	  
	  

	 	 	 	 
	 Supplemental Disclosures:
	 	 	 
	
	
	
	

	 	 Cash paid for interest
	 413
	 413
	 -

	
 
 	 Cash paid for taxes
      

 	 -
      

 	 -
      

 	 -
      

 
	  
	  
	  
	  

(The Accompanying Notes are an Integral Part of These Financial
  Statements)

  F-4

	 FC FINANCIAL SERVICES, INC.

	 (A Development Stage Company)

	 STATEMENTS OF STOCKHOLDERS' EQUITY

	 For the Period from November 19, 2003 (Date
        of Inception) to November 30, 2005

	 (Expressed in US dollars)
      

 
	 
	 	 	 	 	 	 	 
	 	 	 	 	 	 	 
	 	 	 	 	 	 	 
	 	 	 	 	 	 Deficit
	 
	 	 	 	 Additional
	 	 Accumulated
	 
	 	 	 	 Paid-in
	 	 During the
	 
	 	 Common
	 	 Capital
	 Donated
	 Development
	 
	 	 Stock
	 Amount
	 (Discount)
	 Capital
	 Stage
	 Total

	 	 #
	 $
	 $
	 $
	 $
	 $

	 	 	 	 	 	 	 
	 Balance - November 19, 2003
        (Date of
	 	 	 	 	 	 
	 Inception)
	 -
	 -
	 -
	 -
	 -
	 -

	
	
	
	
	
	
	

	 Issuance of common stock
        for cash
	 	 	 	 	 	 
	 at $0.00001 per
        share
	
	
	
	
	
	

	  - November 27, 2003
	 25,000,000
	 250
	 (200)
	 -
	 -
	 50

	
	
	
	
	
	
	

	 Net loss for the period
      

 	 -
      

 	 -
      

 	 -
      

 	 -
      

 	 (22,791)
      

 	 (22,791)
      

 
	  
	  
	  
	  
	  
	  
	  

	 Balance - November 30, 2004
    
	 25,000,000
	 250
	 (200)
	 -
	 (22,791)
	 (22,741)

	
	
	
	
	
	
	

	 Issuance of common stock
        for cash
	 	 	 	 	 	 
	 at $0.02 per share
	 5,722,750
	 57
	 114,398
	 -
	 -
	 114,455

	
	
	
	
	
	
	

	 Donated services and rent
	 -
	 -
	 -
	 27,600
	 -
	 27,600

	
	
	
	
	
	
	

	 Net loss for the period
      

 	 -
      

 	 -
      

 	 -
      

 	 -
      

 	 (71,915)
      

 	 (71,915)
      

 
	  
	  
	  
	  
	  
	  
	  

	 Balance - November 30, 2005
      

 	 30,722,750
      

 	 307
      

 	 114,198
      

 	 27,600
      

 	 (94,706)
      

 	 47,399
      

 

See Note 5(a) for forward stock split.

(The Accompanying Notes are an Integral Part of These Financial
  Statements)

  F-5

	 FC FINANCIAL SERVICES, INC.

	 (A Development Stage Company)

	 NOTES TO THE FINANCIAL STATEMENTS

	 FOR THE YEAR ENDED NOVEMBER 30, 2005

	 (Expressed in US dollars)
      

 
	 
	 	 
	 1.
	 NATURE OF OPERATIONS AND CONTINUANCE
        OF BUSINESS

	 
	  
	 FC Financial Services,
        Inc. (the "Company") was incorporated in the State of Nevada on November 19,
        2003, where it maintains a statutory registered agent's office. The Company's
        principal executive office is located in Ontario, Canada. The Company
        intends to initiate operations in Canada, and is not subject to any deadlines
        to obtain U.S. licenses in order to begin operations. The Company provides
        indirect financing of instalment contracts for automobile purchases and
        leases for borrowers unable to qualify for traditional loans and leases.
        The Company is a Development Stage Company as defined by Statement of
        Financial Accounting Standard ("SFAS") No. 7.

	 
	  
	 These financial
        statements have been prepared in accordance with generally accepted accounting
        principles applicable to a going concern, which contemplates the realization
        of assets and the satisfaction of liabilities and commitments in the normal
        course of business. As of November 30, 2005, the Company had not recognized
        any revenues and had accumulated losses of $94,706 since inception. The
        Company's ability to continue as a going concern is contingent upon the
        successful completion of additional financing arrangements and its ability
        to achieve and maintain profitable operations. While the Company has experienced
        some initial difficulty in securing the required financing, it continues
        to pursue various options but there is no assurance that any such activity
        will generate funds that will be available for operations. Management
        is considering alternatives to it's initial business plan. These financial
        statements do not include any adjustments to the recoverability and classification
        of liabilities that might be necessary should the Company be unable to
        continue as a going concern. These factors raise substantial doubt regarding
        the Company's ability to continue as a going concern.

	 
	  
	 The Company filed
        an SB-2 Registration Statement ("SB-2") with the United States Securities
        Commission that was declared effective on March 22, 2005. The Company
        issued 5,722,750 common shares pursuant to the SB-2, at a price of $0.02
        per share, for total proceeds of $114,455. The Company is listed on the
        Over-the-Counter Bulletin Board under the symbol "FCFN".

	 
	 
	 2.
	 SUMMARY OF SIGNIFICANT
        ACCOUNTING POLICIES

	 
	 	 (a)
	 Basis of Accounting

	  
	 	 These financial statements
        have been reported in US dollars in accordance with accounting principles
        generally accepted in the United States of America. In the opinion of
        management, all adjustments considered necessary for a fair presentation
        have been included. The Company's policy is to prepare its financial statements
        on the accrual basis of accounting. The fiscal year end is November 30.

	 
	 	 (b)
	 Use of Estimates

	  
	 	 The preparation of financial
        statements in conformity with accounting principles generally accepted
        in the United States of America requires management to make estimates
        and assumptions that affect the reported amounts of assets and liabilities
        and disclosure of contingent assets and liabilities at the date of the
        financial statements and the reported amounts of revenues and expenses
        during the reporting period. Actual results could differ from those estimates.

F-6

	 FC FINANCIAL SERVICES, INC.

	 (A Development Stage Company)

	 NOTES TO THE FINANCIAL STATEMENTS

	 FOR THE YEAR ENDED NOVEMBER 30, 2005

	 (Expressed in US dollars)
      

 
	 
	 	 
	 2.
	 SUMMARY OF SIGNIFICANT
        ACCOUNTING POLICIES (continued)

	 	 
	 	 (c)
	 Basic and Diluted
        Net Income (Loss) Per Share

	 	 	 The Company computes
        net income (loss) per share in accordance with SFAS No. 128, "Earnings
        per Share". SFAS No. 128 requires presentation of both basic and diluted
        earnings per share (EPS) on the face of the income statement. Basic EPS
        is computed by dividing net income (loss) available to common shareholders
        (numerator) by the weighted average number of shares outstanding (denominator)
        during the period. Diluted EPS gives effect to all dilutive potential
        common shares outstanding during the period using the treasury stock method
        and convertible preferred stock using the if-converted method. In computing
        diluted EPS, the average stock price for the period is used in determining
        the number of shares assumed to be purchased from the exercise of stock
        options or warrants. Diluted EPS excludes all dilutive potential shares
        if their effect is anti dilutive.

	 	 	 
	 	 (d)
	 Comprehensive Loss

	 	 	 SFAS No. 130, "
        Reporting Comprehensive Income,"  establishes standards for the
        reporting and display of comprehensive loss and its components in the
        financial statements. As at November 30, 2005, the Company has no
        items that represent a comprehensive loss and, therefore, has not included
        a schedule of comprehensive loss in the financial statements. 

	 	 	 
	 	 (e)
	 Cash and Cash Equivalents

	 	 	 The Company considers
        all short-term investments with an original maturity of three months or
        less at the time of purchase to be cash equivalents. 

	 	 	 
	 	 (f)
	 Property and Equipment

	 	 	 Capital assets
        are recorded at cost and annual amortization is provided on a straight-line
        basis over the estimated useful lives of the assets as follows. One-half
        of the annual rate is taken in the year of acquisition:

	 	 	 	 Computers
	 3 years

	 	 	 	 Furniture and fixtures
	 5 years

	 	 	 
	 	 (g)
	 Fair Value of Financial
        Instruments

	 	 	 The fair values
        of cash, accounts payable, accrued liabilities and amounts owing to related
        parties approximate their fair value due to the immediate or short-term
        nature of these financial instruments.

	 	 	 
	 	 (h)
	 Income Taxes

	 	 	 Potential benefits
        of income tax losses are not recognized in the accounts until realization
        is more likely than not. The Company has adopted SFAS No. 109, " Accounting
        for Income Taxes" , as of its inception. Pursuant to SFAS No. 109 the
        Company is required to compute tax asset benefits for net operating losses
        carried forward. Potential benefit of net operating losses have not been
        recognized in these financial statements because the Company cannot be
        assured it is more likely than not it will utilize the net operating losses
        carried forward in future years.

F-7

	 FC FINANCIAL SERVICES, INC.

	 (A Development Stage Company)

	 NOTES TO THE FINANCIAL STATEMENTS

	 FOR THE YEAR ENDED NOVEMBER 30, 2005

	 (Expressed in US dollars)
      

 
	 
	 	 
	 2.
	 SUMMARY OF SIGNIFICANT
        ACCOUNTING POLICIES (continued)

	 	 
	 	 (i)
	 Foreign Currency Translation

	 	 	 The Company's functional
        and reporting currency is the United States dollar. Monetary assets and
        liabilities denominated in foreign currencies are translated in accordance
        with SFAS No. 52 "Foreign Currency Translation" using the exchange rate
        prevailing at the balance sheet date. Gains and losses arising on translation
        or settlement of foreign currency denominated transactions or balances
        are included in the determination of income. Foreign currency transactions
        are primarily undertaken in Canadian dollars. The Company has not, to
        the date of these financials statements, entered into derivative instruments
        to offset the impact of foreign currency fluctuations.

	 	 	 
	 	 (j)
	 Basic and Diluted Net Income
        (Loss) Per Share

	 	 	 The Company computes basic
        and diluted loss per share in accordance with SFAS No. 128, " Earnings
        per Share." SFAS No. 128 requires the Company to report both basic loss
        per share, which is based on the weighted average number of common shares
        outstanding, and diluted loss per share, which is based on the weighted
        average number of common shares outstanding and all dilutive potential
        common shares outstanding. As of November 30, 2005 the Company had no
        outstanding securities that could have a dilutive effect on the outstanding
        common stock. Therefore, no diluted EPS was calculated.

	 	 	 
	 	 (k)
	 Long-Lived Assets

	 	 	 In accordance with Financial
        Accounting Standards Board (" FASB" ) Statement of Financial Accounting
        Standards (" SFAS" ) No. 144, " Accounting for the Impairment or Disposal
        of Long-Lived Assets" , the carrying value of intangible assets and
        other long-lived assets is reviewed on a regular basis for the existence
        of facts or circumstances that may suggest impairment. The Company recognizes
        impairment when the sum of the expected undiscounted future cash flows
        is less than the carrying amount of the asset. Impairment losses, if any,
        are measured as the excess of the carrying amount of the asset over its
        estimated fair value.

	 	 	 
	 	 (l)
	 Recent Accounting Pronouncements

	 	 	 In December 2004, FASB issued
        SFAS No. 153, " Exchanges of Nonmonetary Assets - An Amendment of APB
        Opinion No. 29" . The guidance in APB Opinion No. 29, " Accounting
        for Nonmonetary Transactions" , is based on the principle that exchanges
        of nonmonetary assets should be measured based on the fair value of the
        assets exchanged. The guidance in that Opinion, however, included certain
        exceptions to that principle. SFAS No. 153 amends Opinion No. 29 to eliminate
        the exception for nonmonetary exchanges of similar productive assets and
        replaces it with a general exception for exchanges of nonmonetary assets
        that do not have commercial substance. A nonmonetary exchange has commercial
        substance if the future cash flows of the entity are expected to change
        significantly as a result of the exchange. The provisions of SFAS No.
        153 are effective for nonmonetary asset exchanges occurring in fiscal
        periods beginning after June 15, 2005. Early application is permitted
        and companies must apply the standard prospectively. The adoption of this
        standard is not expected to have a material effect on the Company' s results
        of operations or financial position.

F-8

	 FC FINANCIAL SERVICES, INC.

	 (A Development Stage Company)

	 NOTES TO THE FINANCIAL STATEMENTS

	 FOR THE YEAR ENDED NOVEMBER 30, 2005

	 (Expressed in US dollars)
      

 
	 
	 
	 2.
	 SUMMARY OF SIGNIFICANT
        ACCOUNTING POLICIES (continued)

	 	 
	 	 (l)
	 Recent Accounting Pronouncements

	 	 	 
	 	 	 In May 2005, the Financial
        Accounting Standards Board (FASB) issued SFAS No. 154, " Accounting Changes
        and Error Corrections - A Replacement of APB Opinion No. 20 and SFAS No.
        3" . SFAS 154 changes the requirements for the accounting for and reporting
        of a change in accounting principle and applies to all voluntary changes
        in accounting principle. It also applies to changes required by an accounting
        pronouncement in the unusual instance that the pronouncement does not
        include specific transition provisions. SFAS 154 requires retrospective
        application to prior periods' financial statements of changes in accounting
        principle, unless it is impracticable to determine either the period-specific
        effects or the cumulative effect of the change. The provisions of SFAS
        No. 154 are effective for accounting changes and correction of errors
        made in fiscal years beginning after December 15, 2005. The adoption of
        this standard is not expected to have a material effect on the Company'
        s results of operations or financial position.

	 	 	 
	 	 	 In December 2004, the FASB
        issued Statement of Financial Accounting Standard (SFAS) No. 123R, " Share
        Based Payment" . SFAS 123R is a revision of SFAS No. 123 " Accounting
        for Stock-Based Compensation" , and supersedes APB Opinion No. 25,
        " Accounting for Stock Issued to Employees"  and its related implementation
        guidance. SFAS 123R establishes standards for the accounting for transactions
        in which an entity exchanges its equity instruments for goods or services.
        It also addresses transactions in which an entity incurs liabilities in
        exchange for goods or services that are based on the fair value of the
        entity' s equity instruments or that may be settled by the issuance of
        those equity instruments. SFAS 123R focuses primarily on accounting for
        transactions in which an entity obtains employee services in share-based
        payment transactions. SFAS 123R requires a public entity to measure the
        cost of employee services received in exchange for an award of equity
        instruments based on the grant-date fair value of the award (with limited
        exceptions). That cost will be recognized over the period during which
        an employee is required to provide service in exchange for the award -
        the requisite service period (usually the vesting period). SFAS 123R requires
        that the compensation cost relating to share-based payment transactions
        be recognized in financial statements. That cost will be measured based
        on the fair value of the equity or liability instruments issued. Public
        entities that file as small business issuers will be required to apply
        SFAS 123R in the first interim or annual reporting period that begins
        after December 15, 2005. The adoption of this standard is not expected
        to have a material effect on the Company' s results of operations or financial
        position.

	 	 	 
	 	 	 In March 2005, the SEC staff
        issued Staff Accounting Bulletin No. 107 (" SAB 107" ) to give guidance
        on the implementation of SFAS 123R. The Company will consider SAB 107
        during implementation of SFAS 123R.

	 	 	 
	 	 (m)
	 Reclassifications

	 	 	 
	 	 	 Certain reclassifications
        have been made to the prior year' s financial statements to conform to
        the current year' s presentation.

F-9

	 FC FINANCIAL SERVICES, INC.

	 (A Development Stage Company)

	 NOTES TO THE FINANCIAL STATEMENTS

	 FOR THE YEAR ENDED NOVEMBER 30, 2005

	 (Expressed in US dollars)
      

 
	 
	 	 
	 3.
	 PROPERTY AND EQUIPMENT

	 	 	 	 	 November 30,
	 November 30,

	 	 	 	 	 2005
	 2004

	 	 	 	 Accumulated
	 Net Carrying
	 Net Carrying

	 	 	 Cost
	 Amortization
	 Value
	 Value

	 	 	 $
	 $
	 $
	 $

	 	 	 	 	 	 
	 	 Computer hardware
	 1,603
	 267
	 1,336
	 -

	 	 Furniture and fixtures
      

 	 5,450
      

 	 545
      

 	 4,905
      

 	 -
      

 
	 	 	 	 	 	 
	
 
 	
 
 	 7,053
      

 	 812
      

 	 6,241
      

 	 -
      

 
	 	 	 	 	 	 
	 4.
	 RELATED PARTY TRANSACTIONS/BALANCES

	 	 
	 	 (a)
	 During the year
        ended November 30, 2005, the Company recognized a total of $24,000 (2004
        - $Nil) for donated services at $2,000 per month provided by the President
        and Vice-President of the Company.

	 	 (b)
	 During the year
        ended November 30, 2005, the Company recognized a total of $3,600 (2004
        - $Nil) for donated rent at $300 per month provided by the President of
        the Company.

	 	 (c)
	 During the year
        ended November 30, 2005, the President and Vice-President of the Company
        incurred operating expenses for the Company totalling $28,193 (2004 -
        $22,573). In April 2005, the Company repaid $28,606, comprising of $28,193
        of principal payment and $413 of interest payment. As at November 30,
        2005, no amounts are due to the President and Vice-President of the Company.

	 	 
	 5.
	 COMMON STOCK

	 	 
	 	 (a)
	 On December 8,
        2005, the Company authorized a forward stock split and increased the number
        of issued and outstanding shares on a five-for-one (5:1) basis. All share
        amounts have been retroactively adjusted for all periods presented.

	 	 (b)
	 On March 22, 2005,
        the Company issued 5,722,750 shares of common stock at a price of $0.02
        per share for cash proceeds of $114,455.

	 	 (c)
	 On November 27,
        2003, the Company issued 25,000,000 shares of common stock at a price
        of $0.000002 per share to the President and Vice-President of the Company
        for cash proceeds of $50.

	 	 
	 6.
	 INCOME TAX

	 	 
	 	 The Company has
        adopted the provisions of SFAS 109, " Accounting for Income Taxes"
        . Pursuant to SFAS 109 the Company is required to compute tax asset
        benefits for net operating losses carried forward. The potential benefit
        of net operating losses have not been recognized in the financial statements
        because the Company cannot be assured that it is more likely than not
        that it will utilize the net operating losses carried forward in future
        years. The Company has approximately $94,700 of net operating loss carryforwards
        available to offset taxable income in future years which expire through
        fiscal 2024. For the periods ended November 30, 2005 and 2004, the valuation
        allowance established against the deferred tax assets increased by $14,800
        and $7,700, respectively.

F-10

	 FC FINANCIAL SERVICES, INC.

	 (A Development Stage Company)

	 NOTES TO THE FINANCIAL STATEMENTS

	 FOR THE YEAR ENDED NOVEMBER 30, 2005

	 (Expressed in US dollars)
      

 
	 
	 	 
	 6.
	 INCOME TAX (continued)

	 	 
	 	 The components of the net deferred
        tax asset at November 30, 2005 and 2004, the statutory tax rate, the effective
        tax rate and the amount of the valuation allowance are indicated below:

	 	 
	 	 	 	 	 
	 	 	 2005

      $
	 2004

      $
	 
	
	
	
	
	
	

	 	 	 Net Operating Losses
	 94,700
	 22,800
	 
	
	
	
	
	
	

	 	 	 Statutory Tax Rate
	 35%
	 34%
	 
	
	
	
	
	
	

	 	 	 Effective Tax Rate
	 -
	 -
	 
	
	
	
	
	
	

	 	 	 Deferred Tax Asset
	 22,500
	 7,700
	 
	
	
	
	
	
	

	 	 	 Valuation Allowance
      

 	 (22,500)
      

 	 (7,700)
      

 	 
	  
	  
	  
	  
	  
	  

	 	 	 Net Deferred Tax Asset
      

 	 -
      

 	 -
      

 	 
	 	 
	 	 
	 7.
	 SUBSEQUENT EVENT

	 	 
	 	 On December 8,
        2005, the Company authorized a forward stock split, and increased the
        number of issued and outstanding shares on a five-for-one (5:1) basis.
        All share amounts have been retroactively adjusted for all period's presented.

F-11

SCHEDULE C 

to that Share Purchase Agreement 
among Sass Peress, The
Peress Family Trust, Arlene Ades, Joel Cohen, The Sass Peress Family 
Trust,
Eastern Liquidity Partners Ltd., FC Financial Services Inc., ICP Solar
Technologies Inc., 
Taras Chebountchak, Orit Stolyar, and 1260491 Alberta
Inc. 
dated for reference as of the 28th day of September, 2006 

 

FC UNAUDITED FINANCIAL STATEMENTS 

FC FINANCIAL SERVICES, INC. 

  (A Development Stage Company) 

CONTENTS 

FINANCIAL STATEMENTS 

  	Balance Sheets 	F-1 
	 	 
	Statements of Operations 	F-2 
	 	 
	Statements of Cash Flows 	F-3 
	 	 
	Statements of Stockholders’ Equity 	F-4 
	 	 
	Notes to the Financial Statements 	F-5 

  F-i

  	FC FINANCIAL SERVICES,
        INC. 
	(A Development Stage Company) 
	FINANCIAL STATEMENTS 
	For the Six Months Ended May 31, 2006 and for the
      
	Period from November 19, 2003 (Date of Inception) to
      
	May 31, 2006 
	(unaudited) 
	(Expressed in
        US dollars) 

  F-ii

	FC FINANCIAL SERVICES,
      INC. 
	(A Development Stage Company) 
	BALANCE SHEETS 
	(Expressed in US dollars) 
	(unaudited) 

	  	 	May 31, 	 	 	November 30, 	 
	  	 	2006 	 	 	2005 	 
	  	 	$	 	 	$	 
	ASSETS 	 	  	 	 	  	 
	Current Assets 	 	  	 	 	  	 
	     Cash 	 	1,024,961 	 	 	49,963 	 
	     Prepaid expenses 	 	10,000 	 	 	– 	 
	     Loan receivable (Note 3) 	 	1,004,110 	 	 	– 	 
	Total Current Assets 	 	2,039,071 	 	 	49,963 	 
	Property and Equipment (Note 4) 	 	5,428 	 	 	6,241 	 
	TOTAL ASSETS 	 	2,044,499 	 	 	56,204 	 
	  	 	  	 	 	  	 
	LIABILITIES AND STOCKHOLDERS' EQUITY 	 	  	 	 	  	 
	LIABILITIES 	 	  	 	 	  	 
	Current Liabilities 	 	  	 	 	  	 
	     Accounts payable 	 	848 	 	 	– 	 
	     Accrued
      liabilities 	 	3,250
    	 	 	8,805
    	 
	Total Current Liabilities 	 	4,098 	 	 	8,805 	 
	TOTAL LIABILITIES
    	 	4,098
    	 	 	8,805
    	 
	  	 	  	 	 	  	 
	STOCKHOLDERS' EQUITY 	 	  	 	 	  	 
	     Common stock 100,000,000
      shares authorized, $0.00001 par value, 	 	  	 	 	  	 
	     32,722,750 shares issued and outstanding
      (Note 6) 	 	327 	 	 	307 	 
	     Additional paid-in capital
      (Note 6) 	 	2,114,158 	 	 	114,198 	 
	     Donated capital (Notes 5(b) and (c)) 	 	41,400 	 	 	27,600 	 
	     Deficit accumulated during the development
      stage 	 	(115,484	) 	 	(94,706	) 
	Total Stockholders'
      Equity 	 	2,040,401 	 	 	47,399 	 
	TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY 	 	2,044,499 	 	 	56,204 	 

(The Accompanying Notes are an Integral Part of These Financial
  Statements) 

F-1 

	FC FINANCIAL SERVICES,
      INC. 
	(A Development Stage Company) 
	STATEMENTS OF OPERATIONS 
	(Expressed in US dollars) 
	(unaudited) 

  	  	 	Accumulated 	 	 	  	 	 	  	 	 	  	 	 	  	 
	  	 	from 	 	 	  	 	 	  	 	 	  	 	 	  	 
	  	 	November 19, 	 	 	Three months 	 	 	Three months	 	 	Six months 	 	 	Six months 	 
	  	 	2003(Date of  		 	ended 	 	 	ended 	 	 	ended 	 	 	ended 	 
	  	 	Inception) to 	 	 	May 31, 	 	 	May 31, 	 	 	May 31, 	 	 	May 31, 	 
	  	 	May 31, 2006 	 	 	2006 	 	 	2005 	 	 	2006 	 	 	2005 	 
	  	 	$	 	 	$	 	 	$	 	 	$	 	 	$	 
	REVENUE 	 	  	 	 	  	 	 	  	 	 	  	 	 	  	 
	   Interest income 	 	4,124 	 	 	4,112 	 	 	8 	 	 	4,116 	 	 	8 	 
	  	 	  	 	 	  	 	 	  	 	 	  	 	 	  	 
	EXPENSES 	 	  	 	 	  	 	 	  	 	 	  	 	 	  	 
	  	 	  	 	 	  	 	 	  	 	 	  	 	 	  	 
	   Consulting (Note 4(b)) 	 	36,000 	 	 	6,000 	 	 	6,000 	 	 	12,000 	 	 	12,000 	 
	   General and administrative 	 	  	 	 	  	 	 	  	 	 	  	 	 	  	 
	         expenses 	 	80,796 	 	 	6,130 	 	 	8,835 	 	 	12,081 	 	 	29,378 	 
	   Amortization 	 	1,625 	 	 	406 	 	 	– 	 	 	813 	 	 	  	 
	   Interest expense 	 	1,187 	 	 	– 	 	 	118 	 	 	– 	 	 	413 	 
	  	 	  	 	 	  	 	 	  	 	 	  	 	 	  	 
	Total expenses 	 	119,608 	 	 	12,536 	 	 	14,953 	 	 	24,894 	 	 	41,791 	 
	  	 	  	 	 	  	 	 	  	 	 	  	 	 	  	 
	NET LOSS 	 	(115,484	) 	 	(8,424	) 	 	(14,945	) 	 	(20,778	) 	 	(41,783	) 
	  	 	  	 	 	  	 	 	  	 	 	  	 	 	  	 
	  	 	  	 	 	  	 	 	  	 	 	  	 	 	  	 
	NET LOSS PER SHARE – 	 	  	 	 	  	 	 	  	 	 	  	 	 	  	 
	Basic and Diluted 	 	– 	 	 	– 	 	 	– 	 	 	– 	 	$	 ( 0.01	) 
	  	 	  	 	 	  	 	 	  	 	 	  	 	 	  	 
	  	 	  	 	 	  	 	 	  	 	 	  	 	 	  	 
	Weighted Average Number of 	 	  	 	 	  	 	 	  	 	 	  	 	 	  	 
	Common Shares Outstanding 	 	  	 	 	31,049,000 	 	 	5,871,000 	 	 	30,887,000 	 	 	5,440,000 	 

(The Accompanying Notes are an Integral Part of These Financial
  Statements) 

F-2 

	FC FINANCIAL SERVICES,
      INC. 
	(A Development Stage Company) 
	STATEMENTS OF CASH FLOWS 
	(Expressed in US dollars) 
	(unaudited) 

	  	 	Accumulated from 	 	 	Six months 	 	 	Six months 	 
	  	 	November 19, 2003 	 	 	ended 	 	 	ended 	 
	  	 	(Date of Inception) to 	 	 	May 31, 	 	 	May 31, 	 
	  	 	May 31, 2006 	 	 	2006 	 	 	2005 	 
	  	 	$	 	 	$	 	 	$	 
	CASH FLOWS TO OPERATING ACTIVITIES 	 	  	 	 	  	 	 	  	 
	Net loss 	 	(115,484	) 	 	(20,778	) 	 	(41,783	) 
	     Adjustments to reconcile net loss to net
      cash 	 	  	 	 	  	 	 	  	 
	     used in operating activities
    	 	  	 	 	  	 	 	  	 
	           Amortization 	 	1,625 	 	 	813 	 	 	– 	 
	           Interest
      on loan receivable 	 	(4,110	) 	 	(4,110	) 	 	  	 
	           Donated services and
      rent 	 	41,400 	 	 	13,800 	 	 	13,800 	 
	     Changes in operating assets
      and liabilities 	 	  	 	 	  	 	 	  	 
	           Prepaid expenses 	 	(10,000	) 	 	(10,000	) 	 	– 	 
	           Accounts payable
      and accrued liabilities 	 	4,098 	 	 	(4,707	) 	 	3,001 	 
	Net Cash Used In Operating
      Activities 	 	(82,471	) 	 	(24,982	) 	 	(24,982	) 
	CASH FLOWS TO INVESTING ACTIVITIES 	 	  	 	 	  	 	 	  	 
	     Loan receivable 	 	(1,000,000	) 	 	(1,000,000	) 	 	– 	 
	     Acquisition of capital assets 	 	(7,053	) 	 	– 	 	 	– 	 
	Net Cash Used In Investing
      Activities 	 	(1,007,053	) 	 	(1,000,000	) 	 	–
    	 
	CASH FLOWS FROM FINANCING ACTIVITIES 	 	  	 	 	  	 	 	  	 
	     Proceeds from issuance of common stock
    	 	2,114,485 	 	 	1,999,980 	 	 	114,455 	 
	     Loan from shareholders 	 	– 	 	 	– 	 	 	(22,573	) 
	Net Cash Provided
      By Financing Activities 	 	2,114,485 	 	 	1,999,980 	 	 	91,882 	 
	INCREASE IN CASH 	 	1,024,961 	 	 	974,998 	 	 	66,900 	 
	CASH, BEGINNING OF
      PERIOD 	 	–
    	 	 	49,963 	 	 	32 	 
	CASH, END OF PERIOD 	 	1,024,961 	 	 	1,024,961 	 	 	66,932 	 
	Non-cash Investing
      and Financing Activities 	 	–
    	 	 	–
    	 	 	–
    	 
	  	 	  	 	 	  	 	 	  	 
	Supplemental Disclosures: 	 	  	 	 	  	 	 	  	 
	     Cash paid (received) for
      interest 	 	403 	 	 	(6	) 	 	– 	 
	     Cash
      paid for taxes 	 	–
    	 	 	–
    	 	 	–
    	 
	Non-cash Investing and Financing Activities 	 	– 	 	 	– 	 	 	– 	 

(The Accompanying Notes are an Integral Part of These Financial
  Statements) 

F-3 

	FC FINANCIAL SERVICES,
      INC. 
	(A Development Stage Company) 
	STATEMENT OF STOCKHOLDERS’ EQUITY 
	For the Period from November 19, 2003 (Date of Inception) to
      May 31, 2006 
	(Expressed in US dollars) 
	(unaudited interim
      financial statements) 

  	  	 	  	 	 	  	 	 	  	 	 	  	 	 	Deficit 	 	 	  	 
	  	 	  	 	 	  	 	 	Additional 	 	 	  	 	 	Accumulated 	 	 	  	 
	  	 	  	 	 	  	 	 	Paid-in 	 	 	  	 	 	During the 	 	 	  	 
	  	 	Common 	 	 	  	 	 	Capital 	 	 	Donated	 	 	 Development  	 	 	  	 
	  	 	Stock 	 	 	Amount 	 	 	(Discount) 	 	 	Capital 	 	 	Stage 	 	 	Total 	 
	  	 	# 	 	 	$	 	 	$	 	 	$	 	 	$	 	 	$	 
	Balance – November 19, 2003 (Date 	 	  	 	 	  	 	 	  	 	 	  	 	 	  	 	 	  	 
	of Inception) 	 	–
      	 	 	–
      	 	 	–
      	 	 	–
      	 	 	–
      	 	 	–
      	 
	Issuance of common stock for cash 	 	  	 	 	  	 	 	  	 	 	  	 	 	  	 	 	  	 
	at $0.00001 per share 	 	  	 	 	  	 	 	  	 	 	  	 	 	  	 	 	  	 
	- November 27, 2003 	 	25,000,000 	 	 	250 	 	 	(200	) 	 	– 
	 	 	– 	 	 	50 	 
	Net loss for the
        period 	 	–
      	 	 	–
      	 	 	–
      	 	 	–
      	 	 	(22,791	) 	 	(22,791	) 
	Balance – November 30, 2004 	 	25,000,000 	 	 	250 	 	 	(200	) 	 	– 
	 	 	(22,791	) 	 	(22,741	) 
	Issuance of common stock for cash 	 	  	 	 	  	 	 	  	 	 	– 
	 	 	  	 	 	  	 
	at $0.02 per share 	 	5,722,750 	 	 	57 	 	 	114,398 	 	 	  	 	 	– 	 	 	114,455 	 
	Donated services and rent 	 	– 	 	 	– 	 	 	– 	 	 	27,600	 	 	– 	 	 	27,600 	 
	Net loss for the period 	 	– 	 	 	– 	 	 	– 	 	 	– 
	 	 	(71,915	) 	 	(71,915	) 
	Balance – November 30, 2005 	 	30,722,750 	 	 	307 	 	 	114,198 	 	 	27,600 	 	 	(94,706	) 	 	47,399 	 
	Issuance of common shares for cash 	 	2,000,000 	 	 	20 	 	 	1,999,960 	 	 	  	 	 	  	 	 	1,999,980 	 
	Donated services and rent 	 	– 	 	 	– 	 	 	– 	 	 	13,800 	 	 	– 	 	 	13,800 	 
	Net loss for the period 	 	– 	 	 	– 	 	 	– 	 	 	  	 	 	(20,778	) 	 	(20,778	) 
	Balance – May 31, 2006 	 	32,722,750 	 	 	327
      	 	 	2,114,158 	 	 	41,400
      	 	 	(115,484	) 	 	2,040,401 	 

See Note 6 for a forward stock split on a five-for-one basis.

(The Accompanying Notes are an Integral Part of These Financial
  Statements) 

F-4 

	FC FINANCIAL SERVICES,
      INC. 
	(A Development Stage Company) 
	NOTES TO FINANCIAL STATEMENTS 
	FOR THE SIX MONTHS ENDED MAY 31, 2006 
	(Expressed in US dollars) 
	(unaudited) 

	1. 	 NATURE OF OPERATIONS AND CONTINUANCE OF BUSINESS

	 	 
		 FC Financial Services, Inc. (the “Company”)
        was incorporated in the State of Nevada on November 19, 2003, where it
        maintains a statutory registered agent's office. The Company’s principal
        executive office is located in Ontario, Canada. The Company intends to
        initiate operations in Canada, and is not subject to any deadlines to
        obtain U.S. licenses in order to begin operations. The Company is a Development
        Stage Company as defined by Statement of Financial Accounting Standard
        (“SFAS”) No. 7.

	 	 
		 The Company filed an SB-2 Registration Statement (“SB-2”)
        with the United States Securities Commission that was declared effective
        on February 23, 2005. The Company issued 5,722,750 common shares pursuant
        to the SB-2, at a price of $0.02 per share, for total proceeds of $114,455.
        On December 8, 2005, the Company authorized a forward stock split and
        increased the number of issued and outstanding shares on a five-for-one
        (5:1) basis. All share amounts have been retroactively adjusted for all
        periods presented.

	 	 
		 In May 2006, the Directors approved a private placement
        financing of 5,000,000 units at $1.00 per unit to raise up to $5,000,000,
        pursuant to Regulation S of the Securities Act of 1933. Each unit will
        consist of one share and one share purchase warrant entitling the holder
        to purchase one share of the Company at a price of $1.00 per share during
        the period ending eighteen months from the date of issue. The Company
        has received subscriptions under Regulation S for 2,500,000 units. 

	 	 
		 Also in May 2006, the Company signed a term sheet to
        purchase all of the issued shares of ICP Solar Technologies Inc. (“ICP”),
        which is engaged in the manufacture and distribution of solar power products,
        in consideration for 20,000,000 shares in the Company. Concurrent with
        the closing of the acquisition, the holders of 24,222,750 restricted shares
        of the Company have agreed to surrender those shares for cancellation.
        On May 16, 2006, the Company advanced a $1,000,000 bridge loan to ICP,
        which bears interest at 10% per annum. On July 4, 2006, the Company increased
        the bridge loan to $1,500,000. Closing of the acquisition is subject to
        the Company completing a financing of $5,000,000 as described above.

	 	 
		 The Company is listed on the Over-the-Counter Bulletin
        Board under the symbol “FCFN”.

	 	 
		 These financial statements have been prepared in accordance
        with generally accepted accounting principles applicable to a going concern,
        which contemplates the realization of assets and the satisfaction of liabilities
        and commitments in the normal course of business. As of May 31, 2006,
        the Company had not recognized any revenues and had accumulated losses
        of $117,984 since inception. The Company’s ability to continue as
        a going concern is contingent upon the successful completion of additional
        financing arrangements and its ability to achieve and maintain profitable
        operations. There is no assurance that any such activity will generate
        funds that will be available for operations. Management is considering
        alternatives to its initial business plan. These financial statements
        do not include any adjustments to the recoverability and classification
        of liabilities that might be necessary should the Company be unable to
        continue as a going concern. These factors raise substantial doubt regarding
        the Company’s ability to continue as a going concern.

F-5 

	FC FINANCIAL SERVICES,
      INC. 
	(A Development Stage Company) 
	NOTES TO FINANCIAL STATEMENTS 
	FOR THE SIX MONTHS ENDED MAY 31, 2006 
	(Expressed in US dollars) 
	(unaudited) 

	2. 	 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

	 	 	 
		(a) 	 Basis of Accounting

	 	 	 
			 These financial statements have been reported in US
        dollars in accordance with accounting principles generally accepted in
        the United States of America. In the opinion of management, all adjustments
        considered necessary for a fair presentation have been included. The Company’s
        policy is to prepare its financial statements on the accrual basis of
        accounting. The fiscal year end is November 30.

	 	 	 
		(b) 	 Use of Estimates

	 	 	 
			 The preparation of financial statements in conformity
        with accounting principles generally accepted in the United States of
        America requires management to make estimates and assumptions that affect
        the reported amounts of assets and liabilities and disclosure of contingent
        assets and liabilities at the date of the financial statements and the
        reported amounts of revenues and expenses during the reporting period.
        Actual results could differ from those estimates.

	 	 	 
		(c) 	 Basic and Diluted Net Income (Loss) Per Share

	 	 	 
			 The Company computes net income (loss) per share in
        accordance with SFAS No. 128, "Earnings per Share". SFAS No. 128
        requires presentation of both basic and diluted earnings per share (EPS)
        on the face of the income statement. Basic EPS is computed by dividing
        net income (loss) available to common shareholders (numerator) by the
        weighted average number of shares outstanding (denominator) during the
        period. Diluted EPS gives effect to all dilutive potential common shares
        outstanding during the period using the treasury stock method and convertible
        preferred stock using the if-converted method. In computing diluted EPS,
        the average stock price for the period is used in determining the number
        of shares assumed to be purchased from the exercise of stock options or
        warrants. Diluted EPS excludes all dilutive potential shares if their
        effect is anti dilutive.

	 	 	 
		(d) 	 Comprehensive Loss

	 	 	 
			 SFAS No. 130, “Reporting Comprehensive Income,”
        establishes standards for the reporting and display of comprehensive
        loss and its components in the financial statements. As at May 31, 2006,
        the Company has no items that represent a comprehensive loss and, therefore,
        has not included a schedule of comprehensive loss in the financial statements.

	 	 	 
		(e) 	 Cash and Cash Equivalents

	 	 	 
			 The Company considers all short-term investments with
        an original maturity of three months or less at the time of purchase to
        be cash equivalents.

	 	 	 
		(f) 	 Property and Equipment

	 	 	 
			 Capital assets are recorded at cost and annual amortization
        is provided on a straight-line basis over the estimated useful lives of
        the assets as follows. One-half of the annual rate is taken in the year
        of acquisition:

  	Computers 	3 years 
	Furniture and fixtures 	5 years 

F-6 

	FC FINANCIAL SERVICES,
      INC. 
	(A Development Stage Company) 
	NOTES TO FINANCIAL STATEMENTS 
	FOR THE SIX MONTHS ENDED MAY 31, 2006 
	(Expressed in US dollars) 
	(unaudited) 

	2. 	 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
        (continued)

	 	 	 
		(g) 	 Fair Value of Financial Instruments

	 	 	 
			 The fair values of cash, prepaid expenses, accounts
        payable, and accrued liabilities approximate their fair value due to the
        immediate or short-term nature of these financial instruments.

	 	 	 
		(h) 	 Income Taxes

	 	 	 
			 Potential benefits of income tax losses are not recognized
        in the accounts until realization is more likely than not. The Company
        has adopted SFAS No. 109, “Accounting for Income Taxes”, as
        of its inception. Pursuant to SFAS No. 109 the Company is required to
        compute tax asset benefits for net operating losses carried forward. Potential
        benefit of net operating losses have not been recognized in these financial
        statements because the Company cannot be assured it is more likely than
        not it will utilize the net operating losses carried forward in future
        years.

	 	 	 
		(i) 	 Foreign Currency Translation

	 	 	 
			 The Company’s functional and reporting currency
        is the United States dollar. Monetary assets and liabilities denominated
        in foreign currencies are translated in accordance with SFAS No. 52 “Foreign
        Currency Translation” using the exchange rate prevailing at the balance
        sheet date. Gains and losses arising on translation or settlement of foreign
        currency denominated transactions or balances are included in the determination
        of income. Foreign currency transactions are primarily undertaken in Canadian
        dollars. The Company has not, to the date of these financials statements,
        entered into derivative instruments to offset the impact of foreign currency
        fluctuations.

	 	 	 
		(j) 	 Basic and Diluted Net Income (Loss) Per Share

	 	 	 
			 The Company computes basic and diluted loss per share
        in accordance with SFAS No. 128, “Earnings per Share.” SFAS
        No. 128 requires the Company to report both basic loss per share, which
        is based on the weighted average number of common shares outstanding,
        and diluted loss per share, which is based on the weighted average number
        of common shares outstanding and all dilutive potential common shares
        outstanding. As of May 31, 2006, the Company had no outstanding securities
        that could have a dilutive effect on the outstanding common stock. Therefore,
        no diluted EPS was calculated.

	 	 	 
		(k) 	 Long-Lived Assets

	 	 	 
			 In accordance with Financial Accounting Standards Board
        (“FASB”) Statement of Financial Accounting Standards (“SFAS”)
        No. 144, “Accounting for the Impairment or Disposal of Long- Lived
        Assets”, the carrying value of intangible assets and other long-lived
        assets is reviewed on a regular basis for the existence of facts or circumstances
        that may suggest impairment. The Company recognizes impairment when the
        sum of the expected undiscounted future cash flows is less than the carrying
        amount of the asset. Impairment losses, if any, are measured as the excess
        of the carrying amount of the asset over its estimated fair value.

F-7 

	FC FINANCIAL SERVICES,
      INC. 
	(A Development Stage Company) 
	NOTES TO FINANCIAL STATEMENTS 
	FOR THE SIX MONTHS ENDED MAY 31, 2006 
	(Expressed in US dollars) 
	(unaudited) 

	2. 	 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
        (continued)

	 	 	 
		(l) 	 Stock-based Compensation

	 	 	 
			 Prior to January 1, 2006, the Company accounted for
        stock-based awards under the recognition and measurement provisions of
        Accounting Principles Board Opinion No. 25 “Accounting for Stock
        Issued to Employees” using the intrinsic value method of accounting,
        under which compensation expense was only recognized if the exercise price
        of the Company’s employee stock options was less than the market
        price of the underlying common stock on the date of grant. Effective January
        1, 2006, the Company adopted the fair value recognition provisions of
        SFAS No. 123R “Share Based Payments”, using the modified retrospective
        transition method. The Company did not have any unvested stock options
        or share based payments as of January 1, 2006. Accordingly, there was
        no effect on the Company’s reported loss from operations, cash flows
        or loss per share as a result of adopting SFAS No 123R.

	 	 	 
		(m) 	 Interim Financial Statements

	 	 	 
			 These interim financial statements have been prepared
        on the same basis as the annual financial statements and in the opinion
        of management, reflect all adjustments, which include only normal recurring
        adjustments, necessary to present fairly the Company’s financial
        position, results of operations and cash flow for the periods shown. The
        results of operations for such periods are not necessarily indicative
        of the results expected for a full year or for any future period.

	 	 	 
		(n) 	 Reclassification

	 	 	 
			 Certain reclassifications have been made to the prior
        year’s financial statements to conform to the current period’s
        presentation.

	 	 	 
		(o) 	 Recent Accounting Pronouncements

	 	 	 
			 In February 2006, the FASB issued SFAS No. 155, “Accounting
        for Certain Hybrid Financial Instruments-an amendment of FASB Statements
        No. 133 and 140”, to simplify and make more consistent the accounting
        for certain financial instruments. SFAS No. 155 amends SFAS No. 133, “Accounting
        for Derivative Instruments and Hedging Activities”, to permit fair
        value re- measurement for any hybrid financial instrument with an embedded
        derivative that otherwise would require bifurcation, provided that the
        whole instrument is accounted for on a fair value basis. SFAS No. 155
        amends SFAS No. 140, “Accounting for the Impairment or Disposal of
        Long-Lived Assets”, to allow a qualifying special-purpose entity
        to hold a derivative financial instrument that pertains to a beneficial
        interest other than another derivative financial instrument. SFAS No.
        155 applies to all financial instruments acquired or issued after the
        beginning of an entity's first fiscal year that begins after September
        15, 2006, with earlier application allowed. This standard is not expected
        to have a significant effect on the Company’s future reported financial
        position or results of operations.

F-8 

	FC FINANCIAL SERVICES,
      INC. 
	(A Development Stage Company) 
	NOTES TO FINANCIAL STATEMENTS 
	FOR THE SIX MONTHS ENDED MAY 31, 2006 
	(Expressed in US dollars) 
	(unaudited) 

	2. 	 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
        (continued)

	 	 	 
		(o) 	 Recent Accounting Pronouncements (continued)

	 	 	 
			 In March 2006, the FASB issued SFAS No. 156, "Accounting
        for Servicing of Financial Assets, an amendment of FASB Statement No.
        140, Accounting for Transfers and Servicing of Financial Assets and Extinguishments
        of Liabilities". This statement requires all separately recognized servicing
        assets and servicing liabilities be initially measured at fair value,
        if practicable, and permits for subsequent measurement using either fair
        value measurement with changes in fair value reflected in earnings or
        the amortization and impairment requirements of Statement No. 140. The
        subsequent measurement of separately recognized servicing assets and servicing
        liabilities at fair value eliminates the necessity for entities that manage
        the risks inherent in servicing assets and servicing liabilities with
        derivatives to qualify for hedge accounting treatment and eliminates the
        characterization of declines in fair value as impairments or direct write-downs.
        SFAS No. 156 is effective for an entity's first fiscal year beginning
        after September 15, 2006. This adoption of this statement is not expected
        to have a significant effect on the Company’s future reported financial
        position or results of operations.

	 	 	 
	3. 	 LOAN RECEIVABLE

	 	 	 
		 On May 16, 2006 the Company advanced a $1,000,000
        bridge loan to ICP. On July 4, 2006, the Company increased the bridge
        loan to $1,500,000. The loan is secured by personal guarantees of the
        ICP shareholders, bearing interest at 10% per annum, and is due on the
        earlier of November 8, 2006 or 90 days following the closing of the Company’s
        acquisition of ICP. At May 31, 2006, accrued interest of $4,110 has been
        recorded.

	 	 	 
	4. 	 PROPERTY AND EQUIPMENT

	 	  	 	  	 	 	  	 	 	May 31, 	 	 	November 30, 	 
	 	  	 	  	 	 	  	 	 	2006 	 	 	2005 	 
	 	  	 	  	 	 	  	 	 	Net Carrying 	 	 	Net Carrying 	 
	 	  	 	  	 	 	Accumulated 	 	 	Value 	 	 	Value 	 
	 	  	 	Cost 	 	 	Amortization 	 	 	$	 	 	$	 
	 	  	 	$	 	 	$	 	 	(unaudited) 	 	 	(audited) 	 
	 	  	 	  	 	 	  	 	 	  	 	 	  	 
	 	Computer hardware 	 	1,603 	 	 	535 	 	 	1,068 	 	 	1,336 	 
	 	Furniture and fixtures 	 	5,450 	 	 	1,090 	 	 	4,360 	 	 	4,905 	 
	 	  	 	7,053
    	 	 	1,625
    	 	 	5,428
    	 	 	6,241
    	 

	5. 	 RELATED PARTY TRANSACTIONS/BALANCES

	 	 	 
		(a) 	 During the six months ended May 31, 2006, the Company
        recorded $12,000 (2005 – $12,000) of donated services at $2,000 per
        month for services provided by the President and Vice-President of the
        Company.

	 	 	 
		(b) 	 During the six months ended May 31, 2006, the Company
        recorded $1,800 (2005 – $1,800) of donated rent at $300 per month
        for office premises provided to the Company by the President of the Company.

F-9 

	FC FINANCIAL SERVICES,
      INC. 
	(A Development Stage Company) 
	NOTES TO FINANCIAL STATEMENTS 
	FOR THE SIX MONTHS ENDED MAY 31, 2006 
	(Expressed in US dollars) 
	(unaudited) 

	6. 	 COMMON STOCK

	 	 	 
		(a) 	 In May 2006, the Company issued 2,000,000 common shares
        for net proceeds of $1,999,980 as part of a private placement financing.

	 	 	 
		(b) 	 On December 8, 2005, the Company authorized a forward
        stock split and increased the number of issued and outstanding shares
        on a five-for-one (5:1) basis. All share amounts have been retroactively
        adjusted for all periods presented.

	 	 	 
	7. 	 COMMITMENTS

	 	 	 
		 In May 2006, the Company signed a term sheet
        to acquire all of the issued shares of ICP, which is in the business of
        the manufacture and distribution of solar power products, for consideration
        of 20,000,000 shares in the Company. Concurrent with the closing of the
        acquisition, the holders of 24,222,750 restricted shares of the Company
        have agreed to surrender those shares for cancellation. On May 16, 2006,
        the Company advanced a $1,000,000 bridge loan to ICP, which bears interest
        at 10% per annum. On July 4, 2006, the Company increased the bridge loan
        to $1,500,000. Closing of the acquisition is subject to the Company completing
        a financing of $5,000,000 as described in Note 1.

	 	 	 
	8. 	 SUBSEQUENT EVENTS

	 	 	 
		(a) 	 In June and July 2006, the Company issued 500,000 common
        shares at $1.00 per share for cash proceeds of $500,000 as part of the
        private placement financing as disclosed in Notes 1 and 7 of the financial
        statements.

	 	 	 
		(b) 	 In June and July 2006, the Company issued $2,500,000
        of 8% convertible notes (the “Notes”) to three subscribers.
        Under the terms of the Notes, the principal amounts are convertible into
        the Company’s common shares at $1.00 per share. In addition, each
        noteholder is entitled to one warrant for each dollar of convertible note
        which allows the noteholder to purchase one additional common share of
        the Company at $1.00 per common shares within eighteen months of the purchase
        date of the note.

F-10 

SCHEDULE D 

to that Share Purchase Agreement 
among Sass Peress, The
Peress Family Trust, Arlene Ades, Joel Cohen, The Sass Peress Family 
Trust,
Eastern Liquidity Partners Ltd., FC Financial Services Inc., ICP Solar
Technologies Inc., 
Taras Chebountchak, Orit Stolyar, and 1260491 Alberta
Inc. 
dated for reference as of the 28th day of September, 2006 

 

MATERIAL AGREEMENTS OF ICP 

	1. 	
      Credit Facility dated May 6, 2005 between ICP Global
      Technologies Inc. and the Royal Bank of Canada.

	 	 
	2. 	
      Employment Agreement dated November 6, 2005 between ICP
      Global Technologies Inc. and Arlene Ades.

	 	 
	3. 	
      Employment Agreement dated November 14, 2005 between ICP
      Solar Technologies Inc. and Richard Deacon.

	 	 
	4. 	
      Consulting Agreement dated November 24, 2004 between ICP
      Solar Technologies Inc. and Michael Domenico.

	 	 
	5. 	
      Consulting Agreement dated March 1, 2006 between ICP
      Solar Technologies Inc. and 6100864 Canada Inc.

	 	 
	6. 	
      Employment Agreement dated July 24, 2004 between ICP
      Global Technologies Inc. and Luc Gagnon.

	 	 
	7. 	
      Supply contract between Q-Cells Aktiengesellschaft and
      ICP Solar Technologies Inc.

	 	 
	8. 	
      Management Agreement dated May 23, 2006 between ICP Solar
      Technologies Inc. and Les Enterprises Guy Lever Inc.

	 	 
	9. 	
      Management Agreement Addendum dated August 23, 2006
      between ICP Solar Technologies Inc. and Les Enterprises Guy Lever
    Inc.

	 	 
	10. 	
      Fixed Rate Asset Loan dated July 28, 2006 between ICP
      Solar Technologies Inc. and HSBC Equipment Finance (UK)
  Limited.

SCHEDULE E 

to that Share Purchase Agreement 
among Sass Peress, The
Peress Family Trust, Arlene Ades, Joel Cohen, The Sass Peress Family 
Trust,
Eastern Liquidity Partners Ltd., FC Financial Services Inc., ICP Solar
Technologies Inc., 
Taras Chebountchak, Orit Stolyar, and 1260491 Alberta
Inc. 
dated for reference as of the 28th day of September, 2006 

 

REAL PROPERTY & LEASES OF ICP 

	1. 	
      Lease Agreement dated March 22, 2006 between 2631-1746
      Quebec Inc. and ICP Global Technologies Inc.

	 	 
	2. 	
      Lease Agreement dated October 10, 2003 among Mardan
      (Norwich) Limited, ICP Solar Technologies UK Limited and ICP Global
      Technologies Inc.

SCHEDULE F 

to that Share Purchase Agreement 
among Sass Peress, The
Peress Family Trust, Arlene Ades, Joel Cohen, The Sass Peress Family 
Trust,
Eastern Liquidity Partners Ltd., FC Financial Services Inc., ICP Solar
Technologies Inc., 
Taras Chebountchak, Orit Stolyar, and 1260491 Alberta
Inc. 
dated for reference as of the 28th day of September, 2006 

 

ENCUMBRANCES ON ICP'S ASSETS 

 

None 

SCHEDULE G 

to that Share Purchase Agreement 
among Sass Peress, The
Peress Family Trust, Arlene Ades, Joel Cohen, The Sass Peress Family 
Trust,
Eastern Liquidity Partners Ltd., FC Financial Services Inc., ICP Solar
Technologies Inc., 
Taras Chebountchak, Orit Stolyar, and 1260491 Alberta
Inc. 
dated for reference as of the 28th day of September, 2006 

ICP LITIGATION 

1.    Investissement Québec vs. Technologies
ICP Globales Inc. 

This an action instituted by Investissement Québec for an
amount of $280,323.00 representing the reimbursement of a subvention for the
program Faire Investissement alleges that Technologies Globales has failed to
fulfill its obligations for the hiring of 50 employees. ICP has plead that even
if ICP has hired only 38 employees instead of the 50 it was supposed to hire,
the wage bill for 38 employees surpasses the minimum wage bill for 50 employees
under the agreement. ICP have made an offer of settlement of $50,000.00, which
was refused. Investissement came back with a counter-offer of $160,000.00. The
claim has not been settled.

2.    Robert Young vs ICP Solar Technologies
Inc.

The action instituted by Mr. Young is against ICP Solar
Technologies for an amount of $316,000.00.

3.    Journey Freight vs ICP Solar
Technologies Inc. 

The action relates to a shipment dispute regarding damages to
ICP material in the amount of $34,000. 

4.    Third Party Claim vs. ICP Solar
Technologies Inc. 

The action relates to a third party claim in Ontario for
$50,000 against ICP. 

SCHEDULE H 

to that Share Purchase Agreement 
among Sass Peress, The
Peress Family Trust, Arlene Ades, Joel Cohen, The Sass Peress Family 
Trust,
Eastern Liquidity Partners Ltd., FC Financial Services Inc., ICP Solar
Technologies Inc., 
Taras Chebountchak, Orit Stolyar, and 1260491 Alberta
Inc. 
dated for reference as of the 28th day of September, 2006 

 

FC LITIGATION 

 

None

SCHEDULE I 

to that Share Purchase Agreement 
among Sass Peress, The
Peress Family Trust, Arlene Ades, Joel Cohen, The Sass Peress Family 
Trust,
Eastern Liquidity Partners Ltd., FC Financial Services Inc., ICP Solar
Technologies Inc., 
Taras Chebountchak, Orit Stolyar, and 1260491 Alberta
Inc. 
dated for reference as of the 28th day of September, 2006 

 

REGISTERED TRADEMARKS & TRADE NAMES OF ICP 

	ICP# 

	NOP# 

	Country 

	Type 	App. No.
      

	Title 

	Firm [i]

	ICP Status 
Note

	Status 
Note 
(NOP)
    

	Response 
Required 
from ICP
      

	P . Patent 
	T TM 
	D 
Design 
	  	14 	CDN 	T 	1,202,612 	ICPSOLAR Technologies & Design 	NOP 	  	  	  
	61 

	15 

	US 

	T 

	78/346,970 

	ICP SOLAR TECHNOLOGIES & 
Design (black
      & white) 
	NOP 

	Filed 

	

	

	
	15 
	US 
	T 
	78/346,970 
	ICP SOLAR TECHNOLOGIES & 
Design 	NOP 
	
	
	

	  	16 	CDN 	T 	1,229,656 	ISUN 	NOP 	  	  	  
	
	17 
	CDN 
	T 
	TMA622,453 
	ICP GLOBAL TECHNOLOGIES & 
Design 	NOP 
	
	
	

	
	18 
	CDN 
	T 
	TMA628,201 
	LET OUR POWER GIVE YOU 
FREEDOM 	NOP 
	
	
	

	  	19 	CDN 	T 	1,242,623 	ATF 	NOP 	  	  	  
	  	20 	AU 	T 	983.622 	ICP Solar Technologies & Design 	NOP 	  	  	  
	73 

	N/A 

	US 

	TM 

	78/109,115 

	PERPETUAL POWER PACK 

	

	Published 
for
      
Opposition 
	

	

	85 

	N/A 

	US 

	TM 

	78/377,570 

	SUNSAVER 

	

	Filed 

	

	

	60 

	N/A 

	US 

	TM 

	76/467,624

	ICP GLOBAL TECHNOLOGIES & 
Design
      

	1 

	Application 
published 
in USPTO 
TM
      Journal 
mar 30 04 
	

	

	62 

	N/A 

	US 

	TM 

	78/346,960

	ICP SOLAR TECHNOLOGIES & 
Design
      (colour) 

	5 

	Filed 

	

	

	38 

	N/A 

	US 

	TM 

	

	SOLARVENT 

	5 

	Filed 	   	   
	(Mark 
Peroff) 
	53 	N/A 	US 	TM 	78/346,476 	BATTERYSAVER SE 	5 	FILED 	  	  
	54 	N/A 	US 	TM 	78/331,020 	AUTOVENT 	5 	FILED 	  	  
	56 
	N/A 
	US 
	TM 
	76/484,235 
	BATTERYSAVER FLEX 
	1 
	OA DUE 
AUG 9/ 04 	
	

	57 	N/A 	US 	TM 	78/359,160 	BATTERYSAVER PLUS 	7 	Filed 	  	  
	64 	N/A 	US 	TM 	76/448,811 	TRACTORSAVER 	1 	Statement 	  	  

  	ICP# 

	NOP# 

	Country 

	Type 	App. No.
      

	Title 

        

	Firm [i]
      

	ICP Status 
Note
      

of Use filed 	Status 
Note 
(NOP)
      

	Response 
Required 
from ICP
      

	P . Patent 
	T TM 
	D 
Design 
	  
	55 

	N/A 

	US 

	TM 

	78/109,085 (Now
      
2,839,191) 
	BATTPAK 

        
	6 

	Registered 	   	   
	(awaiting 
certificate) 
	66 

	N/A
      

	US
      

	TM
      

	76/039,122 (Now
      
2,709,752) 

	SolarPRO plug’n’play (stylized)
        

        

	

	Registered 	   	   
	(Dec of 
Use to be 
filed
      by 
April 22, 
2009; 
Renewal
      
April 22 
2013) 
	67 

	N/A
    

	US

	TM

	76/140,194 (Now
      
2,606,788) 

	iSUN (Stylized) 

        

	

	Registered 	   	   
	(Dec due 
Aug 13 
2008;
      TM 
expires 
Aug 13 
2012) 
	68 

	N/A
      

	US
      

	TM
      

	76/140,193 (Now
      
2,575,542) 

	LET OUR POWER GIVE YOU 

        FREEDOM (Stylized) 

	

	Registered 	   	   
	(Dec due 
June 4
      
2008; 
Renewal 
June 4, 
2012)
      

	70 

	N/A
      

	US
      

	TM
      

	76/255,870 (Now
      
2,626,915) 

	POCKETPV 

        

	1
      

	Registered 	   	   
	(Dec due 
date of 
Sept 24 
2008;
      
Renewal 
Date of 
Sept 24 
2012) 

	  
	63 

	N/A
      

	US
      

	TM
      

	78/147,527 (Now
      
2,835,615) 

	THE MOST VERSATILE 

        BATTERY CHARGER IN THE 
UNIVERSE

	6
      

	Registered 

	   	   
	(Awaiting 
Certificate) 
	

	65 

	N/A
      

	US
      

	TM
      

	76/255,869 (Now
      
2,634,557) 

	SOLAR BOOSTER 

        

	

	Registered 
	   	   
	(Dec of 
Use to be 
filed
      by Oct 
15 2008; 
TM expires 
Oct 15,
      
2012) 

  	ICP# 
 
 
 
 
	NOP# 
 
 
 
 
	Country 
 
 
 
 
	Type 	App. No. 
 
 
 
 
	Title 
 
 
 
 
	Firm [i] 
 
 
 

        
	ICP Status 

        Note 
 
 
 
	Status 

        Note 

        (NOP) 
 
 
	Response 

        Required 

        from ICP 
 
 

	P . Patent 

	T TM 
	D 

        Design 
	
 
 
 
 
 
 
 
 
	N/A 
 
 
 
 
 
 

        
 
	US 
 
 
 
 
 
 

        
 
	TM 
 
 
 
 
 
 

        
 
	78/109,102 
 
 
 
 
 

        
 
 
	3P 
 
 
 
 
 
 

        
 
	
 
 
 
 
 
 
 
 
	1st 
 extension
        
 of time for 
 filing 
 statement 

        of Use – 
 July 1, 
 2004 
 
	
 
 
 
 
 
 
 
 
	
 
 
 
 
 
 
 
 

	48 
 
 
	N/A 
 
 
	CA 
 
 
	TM 
 
 
	1,131,153 
 
 
	PERPETUAL POWER PACK 
 
 
	April 14 04 – spoke with
        
 Examiner OA to come at 
 a later date. 
	
 
 
	
 
 

	27 
 	N/A 
 	CA 
 	TM 
 	1,165,738 
 	BATTERYSAVER FLEX 
 	Allowed 	
 	
 
	(payment for certificate 
 is due
        Jan 23 2006) 
	28 
 
 
	N/A 
 
 
	CA 
 
 
	TM 
 
 
	1,202,856 
 
 
	BATTERYSAVER PLUS 
 
 
	Filed – BF date entered
        
 for approval notice 
 
	
 
 
	
 
 

	29 
 
	N/A 
 
	CA 
 
	TM 
 
	1,202,403 
 
	BATTERYSAVER SE 
 
	Filed – BF date entered
        
 for approval notice 
	
 
	
 

	32 
 
 
 
 
	N/A 
 
 
 
 
	CA 
 
 
 
 
	TM 
 
 
 
 
	1,156,885 
 
 
 
 
	ICP GLOBAL TECHNOLIGIES & 
 Design
        
 
 
 
	Allowed – Payment due
        
 Sept 12/04 
 
 
 
	
 
 
 
 
	
 
 
 
 

	33 
 
 
 
 
	N/A 
 
 
 
 
	CA 
 
 
 
 
	TM 
 
 
 
 
	1,202,346 
 
 
 
 
	ICP SOLAR TECHNOLOGIES & 
 Design
        (B & W) 
 
 
 
	Filed –entered BF date
        
 for status check 
 
 
 
	
 
 
 
 
	
 
 
 
 

	34 
 
 
 
 
	N/A 
 
 
 
 
	CA 
 
 
 
 
	TM 
 
 
 
 
	1,202,612 
 
 
 
 
	ICP SOLAR TECHNOLOGIES & 
 Design
        (colour) 
 
 
 
	Filed – entered BF date
        
 for status check 
 
 
 
	
 
 
 
 
	
 
 
 
 

	35 
 
 
 
	N/A 
 
 
 
	CA 
 
 
 
	TM 
 
 
 
	1,081,632 
 
 
 
	LET OUR POWER GIVE YOU 
 FREEDOM
        
 
 
	Advertised – Dec & Fee
        
 for registration due Nov 
 21, 2004 
 
	
 
 
 
	
 
 
 

	36 
 
	N/A 
 
	CA 
 
	TM 
 
	1,136,105 
 
	POCKETPV 	Allowed 	   	   
	- 
	Dec and payment due 
 April
        9 05 
	40 
 
 
	N/A 
 
 
	CA 
 
 
	TM 
 
 
	537,063 / 
 TMA315,973
        
 
	FIRST CHOICE-PREMIER CHOIX
        
 
 
	Registered 
 
	   	   
	Expires July 4, 2016 
	41 
 
 
	N/A 
 
 
	CA 
 
 
	TM 
 
 
	1,076,749 / 
 TMA569,033
        
 
	iSUN & Design 
 

        
	Registered 
	   	   
	Expires October 17, 
 2017
      

  	ICP# 
 
 
 
 
	NOP# 
 
 
 
 
	Country 
 
 
 
 
	Type 	App. No. 
 
 
 
 
	Title 
 
 
 
 
	Firm [i] 
 
 
 

        
	ICP Status 

         Note 
 
 

        
	Status 
 Note 

        (NOP) 
 
 
	Response 
 Required 

        from ICP 
 
 

	P . Patent 

	T TM 
	D 
 Design 
	42 
 
 
 
 
 
	N/A 
 
 
 
 

        
	CA 
 
 
 
 

        
	TM 
 
 
 
 

        
	1,147,986 / 
 TMA601,092
        
 
 
 
 
	THE MOST VERSATILE BATTERY
        
 CHARGER IN THE UNIVERSE 
 
 
 
 
	Registered 
 
 
 

        
	   	   
	Expires Feb 2, 2019 
	43 
 
	N/A 
 
	CA 
 
	TM 
 
	716,424 / 
 TMA435,293
        
	NEVERMISS 
 
	Registered 
	   	   
	Expires Nov 11, 2009 	  	  
	44 
 
	N/A 
 
	CA 
 
	TM 
 
	712,850 / 
 TMA427,521
        
	SHIATSU 
 
	Registered 	   	   
	Expiry May 20, 2009 
	 
	45 
 
	N/A 
 
	CA 
 
	TM 
 
	1,136,102 / 
 TMA590,567
        
	SOLAR BOOSTER 
 
	Registered 
	   	   
	Expiry Sept 23, 2018 
	46 
 
	N/A 
 
	CA 
 
	TM 
 
	1,081,631 / 
 TMA589,526
        
	SolarPRO plug’n’play
        
 
	Registered 	   	   
	Expiry Sept 11, 2018 
	 
	47 
 
	N/A 
 
	CA 
 
	TM 
 
	1,121,392 / 
 TMA591,037
        
	SOLARPAQ 
 
	Registered 
	   	   
	Expiry Sept 29, 2018 
	78 
 
	N/A 
 
	CA 
 
	TM 
 
	1,131,151 / 
 TMA573,818
        
	BATTPAK 
 
	Registered 	   	   
	(Expiry Jan 16, 2018) 
	 
	
 
 
 
	N/A 
 
 
 
	CA 
 
 
 
	TM 
 
 
 
	TMA602,574 
 
 
 
	3P 
 
 
 
	? Solar power device for portable
        and stationary 
 electronics Renewal due: Feb 18, 2019
        
	   	   
	  
	
 
 
 
 
 
 
 
	N/A 
 
 
 
 

        
 
 
	US 
 
 
 
 

        
 
 
	TM 
 
 
 
 

        
 
 
	2,839,171 
 
 
 

        
 
 
 
	BATTPAK 
 
 
 

        
 
 
 
	? Solar-enabled charger 

        for small rechargeable 
 batteries 
	   	   
	 
	Registered (May 4, 
 2004)–
        awaiting formal 
 certificate from JW 

	
 
 
 
 
	N/A 
 
 
 
 
	US 
 
 
 
 
	TM 
 
 
 
 
	2,137,576 
 
 
 

        
	NEVERMISS 
 
 
 

        
	? Abandoned 	   	   
	(Letting it go
        abandoned as 6 year deadline has 
 passed and we do not
        
 use mark) 
	 
	  
	79 
	N/A 
	UK 
	TM 
	2,313,930 
	iSUN & Design - 
	Awaiting decision from 

        CTM Office 	
	

	
 
	N/A 
 
	UK 
 
	TM 
 
	1,271,719 
 
	SOLARVENT 
 
	? Solar power ventilators; 

        parts and fittings for all 
 the aforesaid goods 	
 
	
 

  	ICP#
      

	NOP#
      

	Country
      

	Type 	App. No.
      

	Title 

        

	Firm [i]
      

	ICP Status 
Note
      

	Status 
Note 
(NOP)
      

	Response 
Required 
from ICP
      

	P . Patent 

	T TM 
	D 
Design 
	

	Expiry July 19, 2007 
	

	

	N/A
      

	CDN(?)
      

	T
      

	1809540
      

	The Solar Company – Figurative
        

        Mark
      

	3 Status: 
Active. 
Letter 
from
      
Marks & 
Clerk 
dated 
Sept 17, 
2002 	   	   	   
	Action: 
Verify 
Current 
Status.
      
There is 
mention 
of a 
Chinese 
trademark 
that needs
      
to be 
verified 	   

Designs 

  	ICP# 
 
 
 
	NOP# 
 
 
 
	Country 
 
 
 
	Type 	App. No. 
 
 
 
	Title 
 
 
 
	Firm [i] 
 
 
 
	ICP Status Note 
 
 
 
	Status 

        Note 

        (NOP) 
 
	Response 

        Required 

        from ICP 
 

	P . Patent 
	T TM 
	D Design 
	3 
 
 
	N/A 
 
 
	US 
 
 
	D 
 
 
	29/ 

        165,690 

        (now 

        D476,950) 	
 
 
	2
 
	Expiry (July 8, 2017) 
 No fees to be paid.
        
 
	
 
 
	
 
 

	4 	N/A 	CA 	D 	101002 	BRIEFCASE SOLAR 
 POWER
        
 GENERATOR 	
	Issued (Apr 2004) 	 	 
	(awaiting copy of 
 certificate) 
	5 
 
 
	N/A 
 
 
	US 
 
 
	D 
 
 
	29/165,689 

        (Now 

        D479,191) 
	BRIEFCASE SOLAR 

        POWER 

        GENERATOR 
	2 
 
 
	Expiry September 2,

        2017 
 
	
 
 
	
 
 

	6 
 
 
	N/A 
 
 
	US 
 
 
	D 
 
 
	29/165,688 

        (Now 

        D487,884) 
	DETACHABLE 

        SOLAR PANEL 
 
	2 
 
 
	Issued (awaiting for 

        formal patent certificate) 

        03-30-2004 
	
 
	
 
 

	9 	N/A 	CA 	D 	       96064 	SOLAR PANEL 	  	OA due July 15, 04 	  	  

  	ICP# 

	NOP# 

        

	Country 

        

	Type 	App. No.

	Title 

        

	Firm [i] 

        

	ICP Status Note
      

	Status 
Note 
(NOP) 
	Response 
Required 
from
    ICP

	P . Patent 
	T TM 
	D Design 
	16 

	N/A 

        

	US 

        

	D 

        

	29/062,623 
(Now
      
D395,279) 
	SOLAR POWERED 

        BATTERY TRICKLE 
CHARGER 
	

        

	Expiry June 16, 2012
      

	

	

	
	N/A 
	US 
	D 
	29/176,029 
	Packaging for a solar 

        panel
    	4 
	Pending 
	
	

	

	N/A 

        

	US 

        

	D 

        

	29/127402
      

	Floating Solar- 

        Powered Fountain
      

	3 Status: 

        Message from 
Marks &
      
Clerk dated 
October 26, 
2000 re: 
abandonment
      

	   	   	

	Action: 

        Verify 
Abandonment 

	

	

	N/A 

        

	UK 

        

	D 

        

	2090089
      

	Floating Solar- 

        Powered Fountain
    

	3 Status: Letter 

        from Marks 
& Clerk
      
advising of 
lapse if no 
action before 
Jan 25, 2001
      

	
	
	   
	Action: 

        Verify Status 

	   
	  	23 	CDN 	D 	TBD 	Solar Grip 	  	  	  	  

Misc. 

  	ICP# 
 
 
	NOP# 
 
 
	Country 
 
 
	Type 	App. No. 
 
 
	Title 
 
 
	Firm [i] 
 
 
	ICP Status 

        Note 
 
	Status Note 

        (NOP) 
 
	Response 

        Required 

        from ICP 

	P . Patent 
	T TM 
	D Design 
	- 
 
 
	
 
 
	1 
 
 
	
 
 
	
 
 
	
 
 
	
 
 
	
 
 
	General 

        Legal 

        Matters 
	
 
 

	
 
 
 
	N/A 
 
 
 
	US 
 
 
 
	? 
 
 
 
	? 
 
 
 
	Floating 
 Solar-
        
 Powered 
 Fountain 
	 	Status: 
 Unknown 	   	   	

	Action: Verify status 	   

SCHEDULE J 

to that Share Purchase Agreement 
among Sass Peress, The
Peress Family Trust, Arlene Ades, Joel Cohen, The Sass Peress Family 
Trust,
Eastern Liquidity Partners Ltd., FC Financial Services Inc., ICP Solar
Technologies Inc., 
Taras Chebountchak, Orit Stolyar, and 1260491 Canada Inc.

dated for reference as of the 28th day of September, 2006 

SUBSIDIARIES OF ICP 

	1. 	
      ICP Technologies (UK) Ltd. (Wales)

	 	 
	2. 	
      ICP Global Technologies Inc. (CBCA)

	 	 
	3. 	
      ICP Global Asia Ltd. (Hong
Kong)

SCHEDULE K 

to that Share Purchase Agreement 
among Sass Peress, The
Peress Family Trust, Arlene Ades, Joel Cohen, The Sass Peress Family 
Trust,
Eastern Liquidity Partners Ltd., FC Financial Services Inc., ICP Solar
Technologies Inc., 
Taras Chebountchak, Orit Stolyar, and 1260491 Alberta
Inc. 
dated for reference as of the 28th day of September, 2006 

 

ICP PATENTS 

  	ICP# 

	NOP# 

	Country 

	Type 	App. No. 

	Title 

	Firm 
[i] 

	ICP Status Note
      

	Status Note 
(NOP)
      

	Response Required
      
from ICP 

	P . Patent 
	T TM 
	D Design 
	

	2 

	CDN 

	P 

	2,471,420 

	Modular Cable
      
System for Solar 
Power Sources 

	NOP 

	Filed June 17, 2004 
– U.S.
      Ref (file 011 
– 10/710,077) 
	   	   
	Awaiting ref from 
LPG 
	11
      

	3
      

	US
      

	P
      

	10 / 710,077
      

	Modular Cable
      
System for Solar 
Power Sources
      

	NOP
      

	U.S. Utility Patent
      
Application 

	POA pending. 
Certificate
      
required 37 
CFR 3.73(b) 
not been 
received. 	Taiji to check status
      of 
submitted old 
assignment.
      

	Serial No.: 
10/710,077 Filed:
      
June 17, 2004 

	Old 
assignment 
was sent
      for 
record. Not 
yet recorded in 
USPTO. 
	Based on U.S. 
Application No:
      
60/479,050 Filed: 
6/17/2003 
	

	

	4
    

	CDN
      

	P
    

	2,472,548
      

	Solar Panel
      
Having Visual 
Indicator 

	NOP
    

	

	Abandoned.
      
Out standing 
OA. 
Response is
      
required. 
(Absolute Due 
on July 4,
      
2006) 	Copy of OA sent to
      
Sass. Instruction on 
whether to proceed. 
	If proceed, we
      
require instruction 
whether to analyze
      
OA. 

	

	5
      

	US
      

	P
      

	10 / 895,956
      

	Modular Cable
      
System for Solar 
Powered Sources
      

	NOP
      

	

	POA pending.
      
Certificate 
required 37 
CFR 3.73(b)
      
not been 
received. 	Executed
      assignment is not received. (Requested on Feb 10,
      06) 
	OA issued on 
March
      3, 
2006, due in 6 
moths. 
	

        

	6 

        

	PCT 

        

	P 

        

	

        

	Solar Panel having 

        Visual
      Indicator 

	NOP 

        

	

        

	Corresponding 

        US filing
      exist. 
30 months 
expired. 	

        

	86 
	7 
	US 
	P 
	10/ 985,870 
(based on 	Solar Powered
      
Ventilator 	NOP 
	Filed 
	POA pending
      
(?). 	Executed assignment
      
is not received. 

  	ICP#
      

	NOP#
      

	Country
      

	Type 	App. No.
      

60/578,555) 

	Title
      

	Firm 
[i]
      

	ICP Status Note
      

	Status Note 
(NOP)
      

	Response Required
      
from ICP 

	P . Patent 
	T TM 
	D Design 
	   	Power to inspect may
      
be required to obtain 
status of the
      
application. 
	(Requested on Feb
      
10, 06) 

	13 

	8
    

	US
      

	P
    

	10/ 985,871 
(based
      on 
60/489,085) 

	Support
      Structure 
for Mounting a 
Solar Panel
      

	NOP
    

	Pending 
	POA pending
      
(?) 

	Executed assignment
      
is not received. 
	Foreign 
application
      
deadline claiming 
priority is July 22,
      
2004 
	Power to inspect may
      
be required to obtain 
status of the
      
application. 
(Requested on Feb 
10, 06)
  
	

	9
    

	US
      

	P
    

	10/ 896/755
      

	Support
      Structure 
for Mounting a 
Solar Panel
      

	NOP
    

	

	POA pending
      
(?) 

	Executed assignment
      
is not received. 
	Power to inspect may
      
be required to obtain 
status of the
      
application. 
(Requested on Feb 
10, 06)
  
	

        

	10 

        

	PCT 

        

	P 

        

	PCT/CA/200 

        4/00164 

	Support Structure 

        for
      Mounting a 
Solar Panel 

	NOP 

        

	

        

	30 months 

        expired.
      
Corresponding 
US filing 
exists. 	

        

	

	11 

	CDN 

	P 

	2,480,366 

	Photovoltaic
      
Building Elements 

	NOP 

	

	Abandoned.
      
Reinstatement
due Dec 6, 
2006. 	Executed assignment
      
is not received. 

	

	12
      

	US
      

	P
      

	11/ 298,663
      

	Solar Powered
      
Battery Charger 
with Voltage 
Regulation
      Circuit 
Apparatus 

	NOP
      

	

	Failed to file
      
missing part 
(executed 
declaration)
      
by March 25, 
2006 	Executed declaration
      
is not received. 

	Extension up 
to 5
      months 
(August 25, 
2006) 	Executed assignment
      
is not received. 

	

        

	13 

        

	US 

        

	P 

        

	

        

	Hybrid Portable 

        Solar Charger
      

	NOP 

        

	

        

	Cancelled 

        

	

        

	14 

	21 

	UK 

	P 

	0218104.8
      

	PHOTOVOLTAIC 
BUILDING
      
ELEMENTS 

	NOP 

	Patent granted to 
the proprietor(s) for
      
an invention 
entitled 
“Photovoltaic 
building elements
      
disclosed in an 
application filed 3 
August 2002. 
Dated
      January 11, 
2006 	

	   

  	ICP# 	NOP# 
 
 
 
 
 
	Country 	Type 	App. No. 
 
 
	Title 
 
 
	Firm 
 [i] 
 
	ICP Status Note 
 
 
	Status Note 

        (NOP) 
 
	Response Required 

        from ICP 
 

	P . Patent 
	T TM 
	D Design 
	   	
 
 
 
 
 
	   	0516437.1 
 
 
 
 
 
	PHOTOVOLTAIC 

        BUILDING 

        ELEMENTS 
 
 
 
	NOP 
 
 
 
 
 
	
 
 
 
 
 
	Divisional. 

        OAR filed on 

        March 2, 

        2006. No 

        immediate 

        action 

        required. 	
 
 
 
 
 

	   	22 	CDN 
 
 
 
 
	P 
 
 
 
 
	2,500,451 
 
 
 
 
	
 
 
 
 
	NOP 
 
 
 
 
	
 
 
 
 
	Assignment filed on March 13, 2006 	
	No immediate action required. 
	   	US 
 
 
 
	P 
 
 
 
	TBD 
 
 
 
	
 
 
 
	NOP 
 
 
 
	
 
 
 
	Corresponding 

        filing in US, 

        based on Cdn 

        Pat. App No. 

        2,500,451. 	
 
 
 

	1 
 
 
	N/A 
 
 
	CA 
 
 
	P 
 
 
	2,409,465 
 
 
	MODULAR SOLAR 
 BATTERY
        
 CHARGER 
	
 
 
	Main Fee due Oct 
 25/04 $50.00
        
	
 
 
	
 
 

	Awaiting 
 registration 
	2 
 
 
 
	N/A 
 
 
 
	US 
 
 
 
	P 
 
 
 
	07 /202,351 
 (now issued
        
 No. 
 4,899,645) 
	SOLAR POWERED 
 VENTILATOR
        
 
 
	
 
 
 
	Issued 	   	   
	Maint Fees Paid – 
 patent
        expires June 
 3, 2008 

	7 
 
 
	N/A 
 
 
	US 
 
 
	P 
 
 
	09/987,936 

        (Now 

        6,650,085) 
	MODULAR 

        SOLAR BATTERY 

        CHARGER 
	7 
 
 
	Issued – Nov 18, 

        2003 	   	   
	(Main Fee Nov 20, 

        2006) 
	12 
 
 
 
 
	N/A 
 
 
 
 
	US 
 
 
 
 
	P 
 
 
 
 
	60/489,084 
 
 
 
 
	SOLAR PANEL 

        HAVING VISUAL 

        INDICATOR 
 
 
	4 
 
 
 
 
	Pending 	   	   
	Foreign application 

        deadline claiming 

        priority is July 22, 

        2004 

	87 
 
 
 
 
 
	N/A 
 
 
 
 
 
	US 
 
 
 
 
 
	P 
 
 
 
 
 
	60/532,796 
 
 
 
 

        
	MODULAR 

        FLEXIBLE 

        SOLAR CELL 

        SYSTEM 

        INEGRATABLE 

        TO TEXTILE 
	8 
 
 
 
 
 
	Filed 	   	   
	Provisional 

        Application Filed 

        on Dec 24 03 (1 

        year deadline to file application) 

	
	N/A 
	US 
	P 
	60/447,654 
	Packaging for a 

        solar panel 	4 
	Pending 
	
	

	
 
	N/A 
 
	EP 
 
	P 
 
	90304178.8 
 
	Photovoltaic 
 Charge Storage
        
 Device 	
 
	
 
	
 
	
 

	
	N/A 
	UK 
	P 
	0001533.9 
	Solar Fountain 
	
	
	
	

	
 
	N/A 
 
	UK 
 
	P 
 
	0001532.1 
 
	Free Floating Solar 
 Light
        
	
 
	
 
	
 
	  
	  
	  
	   	   	N/A 
	P 
	4, 899,645 
	Solar Powered 
 Ventilator
      	
	
	
	

	  	 
	 	 	 	 	 	 	 	 	 	 

SCHEDULE L 

to that Share Purchase Agreement 
among Sass Peress, The
Peress Family Trust, Arlene Ades, Joel Cohen, The Sass Peress Family
Trust,
Eastern Liquidity Partners Ltd., FC Financial Services Inc., ICP Solar
Technologies Inc., 
Taras Chebountchak, Orit Stolyar, and 1260491 Alberta
Inc. 
dated for reference as of the 28th day of September, 2006 

 

EXCHANGE AND VOTING TRUST AGREEMENT 

SCHEDULE M 

to that Share Purchase Agreement 
among Sass Peress, The
Peress Family Trust, Arlene Ades, Joel Cohen, The Sass Peress Family
Trust,
Eastern Liquidity Partners Ltd., FC Financial Services Inc., ICP Solar
Technologies Inc., 
Taras Chebountchak, Orit Stolyar, and 1260491 Alberta
Inc. 
dated for reference as of the 28th day of September, 2006 

 

EXCHANGEABLE SHARE SUPPORT AGREEMENT

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00110-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00110-of-00352.parquet"}]]