Document:

Form of Restricted Stock Unit Agreement

 Exhibit 10.8 
 RESTRICTED STOCK UNIT AGREEMENT 
 (Director Equity Incentive Program) 
                                        
     , Amgen Inc. Grantee: 
 On this      day of
                     (the “Grant Date”), Amgen Inc., a Delaware corporation (the “Company”), pursuant to its
Amgen 2009 Director Equity Incentive Program (the “Program”) which implements the Amgen Inc. 2009 Equity Incentive Plan (the “Plan”), has granted to you, the grantee named above,
                     restricted stock units (the “Units”) with respect to
                     Shares on the terms and conditions set forth in this Restricted Stock Unit Agreement, including any appendix hereto (as
further described in Section XV below) containing special terms and conditions applicable to your country (collectively, this “Agreement”), and the Plan. Capitalized terms not defined herein shall have the meanings assigned to such
terms in the Plan and/or the Program. 
 I. Vesting Schedule. Subject to the terms and conditions of this Agreement and in
consideration for services previously rendered by you, one hundred percent (100%) of the Units shall vest upon [select a vesting date based on director’s years of service, per program:][the date hereof (the “Vesting
Date”)] “)][the date (the “Vesting Date”) upon which you have provided one year of continuous service following the Grant Date; provided, however, that in the event you cease to be an Eligible Director by reason
of your death or total and permanent disability (as certified by an independent medical advisor appointed by the Company prior to such termination), a prorated number of Units shall vest immediately upon such death or disability, determined by
multiplying the number of unvested Units by a fraction (rounded to two decimal places), the numerator of which is the number of complete months of continuous service during the one year period following the Grant Date and the denominator of which is
12.] 
 II. Form and Timing of Payment. Any vested Units shall be paid by the Company in Shares (on a one-to-one basis) on, or as soon
as practicable after, the Vesting Date (but in any event by the fifteenth day of the third month following the tax year in which they vest), unless you have irrevocably elected in writing by December 31 of the year preceding the Grant Date to
defer the payment of such Units under one of the following options: (i) full payment of the vested Units in January of a year specified by you which shall be no earlier than the third calendar year following the calendar year in which the date
of grant occurs and no later than the tenth calendar year following such year; (ii) full payment of the vested Units in January of the calendar year following the year in which you cease to be an Eligible Director (and experience a
“separation from service” with the Company within the meaning of Code Section 409A) for any reason; (iii) payment of the vested Units in five substantially equal annual installments, commencing in January of the calendar year
following the year in which you cease to be an Eligible Director (and experience a “separation from service” with the Company within the meaning of Code Section 409A) for any reason; or (iv) payment of the vested Units in ten
substantially equal annual installments, commencing in January of the calendar year following the year in which you cease to be an Eligible Director (and experience a “separation from service” with the Company within the meaning of Code
Section 409A) for any reason; provided, however, that no Shares shall be issued hereunder unless the Board determines that the consideration received by the Company in exchange for the issuance of Common Stock has a value not less than
the par value thereof. Any deferral election made pursuant to this Section II shall specify the distribution schedule from the options provided in this Section II and shall be irrevocable. 
  

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 III. Transferability. No benefit payable under, or interest in, this Agreement shall be subject in
any manner to anticipation, alienation, sale, transfer, assignment, pledge, encumbrance or charge and any such attempted action shall be void and no such benefit or interest shall be, in any manner, liable for, or subject to, your or your
beneficiary’s debts, contracts, liabilities or torts; provided, however, nothing in this Section III shall prevent transfer (i) by will, (ii) by applicable laws of descent and distribution or (iii) to an Alternate Payee to
the extent that a QDRO so provides, as further described in the Program. 
 IV. No Contract for Employment. This Agreement is not an
employment or service contract and nothing in this Agreement shall be deemed to create in any way whatsoever any obligation on your part to continue in the employ or service of the Company or any Affiliate, or of the Company or any Affiliate to
continue your employment or service with the Company or any Affiliate. 
 V. Notices. Any notices provided for in this Agreement, the
Program or the Plan shall be given in writing and shall be deemed effectively given upon receipt or, in the case of notices delivered by the Company to you, five (5) days after deposit in the United States mail, postage prepaid, addressed to
you at such address as is currently maintained in the Company’s records or at such other address as you hereafter designate by written notice to the Company. 
 VI. Nature of Grant. In accepting the Units granted hereunder, you acknowledge that: 
 (a) the Program and Plan are established voluntarily by the Company, are discretionary in nature and may be modified, amended, suspended or terminated by the Company at any time; 
 (b) the grant of the Units is voluntary and occasional and does not create any contractual or other right to receive future grants of
Units, or benefits in lieu of Units, even if Units have been granted repeatedly in the past; 
 (c) your participation in the
Program and Plan is voluntary; 
 (d) all decisions with respect to future awards, if any, will be at the sole discretion of
the Company; 
 (e) the future value of the underlying Shares is unknown and cannot be predicted with certainty; 

(f) in consideration of the grant of the Units, no claim or entitlement to compensation or damages shall arise from forfeiture of the
Units resulting from termination of your service as an Eligible Director (for any reason whatsoever and whether or not in breach of 

  

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local labor laws) and you irrevocably release the Company from any such claim that may arise; if, notwithstanding the foregoing, any such claim is found by a
court of competent jurisdiction to have arisen, you shall be deemed irrevocably to have waived your entitlement to pursue such claim; and 
 (g) the Units and the benefits under the Program and Plan, if any, will not automatically transfer to another company in the case of a merger, takeover or transfer of liability. 
 VII. No Advice Regarding Grant. The Company is not providing any tax, legal or financial advice, nor is the Company making any recommendations
regarding your participation in the Program and Plan, or your acquisition or sale of the underlying Shares. You are hereby advised to consult with your own personal tax, legal and financial advisors regarding your participation in the Program and
Plan before taking any action related to the Program and Plan. 
 VIII. Data Privacy. You hereby explicitly and
unambiguously consent to the collection, use and transfer, in electronic or other form, of your personal data as described in this Agreement by and among, as applicable, the Company or its Affiliates for the exclusive purpose of implementing,
administering and managing your participation in the Program and Plan. 
 You understand that the Company or its Affiliates may
hold certain personal information about you, including, without limitation, your name, home address and telephone number, date of birth, social insurance number (to the extent permitted under applicable local law) or other identification number,
salary, nationality, job title, residency status, any shares of stock or directorships held in the Company, details of all equity compensation or any other entitlement to shares awarded, canceled, vested, unvested or outstanding in your favor, for
the purpose of implementing, administering and managing the Program and Plan (“Data”). You understand that Data may be transferred to Merrill Lynch Bank & Trust Co., FSB (or any successor thereto) or any third parties assisting in
the implementation, administration and management of the Program and Plan, that these recipients may be located in your country or elsewhere including outside the European Economic Area, and that the recipient’s country (e.g., the United
States) may have different data privacy laws and protections than your country. You understand that you may request a list with the names and addresses of any potential recipients of the Data by contacting the Company. You authorize the Company, its
Affiliates, Merrill Lynch Bank & Trust Co., FSB (or any successor thereto) and any other possible recipients which may assist the Company (presently or in the future) with implementing, administering, and managing your participation in the
Program and Plan to receive, possess, use, retain and transfer the Data, in electronic or other form, for the sole purposes of implementing, administering and managing your participation in the Program and Plan, including any requisite transfer of
such Data as may be required to any other broker, escrow agent or other third party with whom the shares issued upon vesting of the Units may be deposited. You understand that Data will be held only as long as is necessary to implement, administer
and manage your participation in the Program and Plan. You understand that you may, at any time, view Data, request additional information about the 

  

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storage and processing of Data, require any necessary amendments to Data or refuse or withdraw the consents herein, in any case without cost, by
contacting in writing the Company. You understand that refusal or withdrawal of consent may affect your ability to participate in the Program and Plan. For more information on the consequences of your refusal to consent or withdrawal of consent, you
understand that you may contact the Company. 
 IX. Language. If you have received this Agreement or any other document
related to the Program and Plan translated into a language other than English and if the meaning of the translated version differs from the English version, the English version shall control. 
 X. Electronic Delivery. The Company may, in its sole discretion, decide to deliver any documents related to current or future participation in the
Program and Plan by electronic means. You hereby consent to receive such documents by electronic delivery and agree to participate in the Program and Plan through an online or electronic system established and maintained by the Company or a third
party designated by the Company. 
 XI. Severability. The provisions of this Agreement are severable and if any one or more are
determined to be illegal or otherwise unenforceable, in whole or in part, the remaining provisions shall nevertheless be binding and enforceable. 
 XII. Change of Control. 
 (a) Notwithstanding anything to the contrary in this Agreement, in the event of a
Change of Control, then, to the extent permitted by applicable law, the time during which the Units become vested shall automatically be accelerated so that the unvested portions of all Units shall be vested prior to the Change of Control.

 (b) “Change of Control” shall mean the occurrence of any of the following: 
 (i) the acquisition (other than from the Company) by any person, entity or “group,” within the meaning of Section 13(d)(3) or 14(d)(2) of
the Exchange Act (excluding, for this purpose, the Company or any of its Affiliates, or any employee benefit plan of the Company or any of its Affiliates which acquires beneficial ownership of voting securities of the Company), of beneficial
ownership (within the meaning of Rule 13d-3 promulgated under the Exchange Act) of fifty percent (50%) or more of either the then outstanding Shares or the combined voting power of the Company’s then outstanding voting securities entitled
to vote generally in the election of Directors; or 
 (ii) individuals who, as of April 2, 1991, constitute the Board (the
“Incumbent Board”) cease for any reason to constitute at least a majority of the Board, provided that any person becoming a Director subsequent to April 2, 1991, whose election, or nomination for election by the Company’s
stockholders, was approved by a vote of at least a majority of the Directors then comprising the Incumbent Board (other than an election or nomination of an individual whose 

  

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initial assumption of office is in connection with an actual or threatened election contest relating to the election of the Directors of the Company, as such
terms are used in Rule 14a-11 of Regulation 14A promulgated under the Exchange Act) shall be, for purposes of the Plan, considered as though such person were a member of the Incumbent Board; or 
 (iii) the consummation by the Company of a reorganization, merger, consolidation, (in each case, with respect to which persons who were the stockholders
of the Company immediately prior to such reorganization, merger or consolidation do not, immediately thereafter, own more than fifty percent (50%) of the combined voting power entitled to vote generally in the election of Directors of the
reorganized, merged or consolidated company’s then outstanding voting securities) or a liquidation or dissolution of the Company or of the sale of all or substantially all of the assets of the Company; or 
 (iv) any other event which the Incumbent Board in its sole discretion determines constitutes a Change of Control. 
 Notwithstanding anything in any Award Agreement to the contrary, if a Change of Control constitutes a payment event with respect to any Award that is
subject to United States income tax and which provides for a deferral of compensation that is subject to Section 409A of the Code, the transaction or event described in subsection (i), (ii), (iii) or (iv) must also constitute a
“change in control event,” as defined in U.S.Treasury Regulation §1.409A-3(i)(5), in order to constitute a Change of Control for purposes of payment of such Award. 
 XIII. Plan and Program. This Agreement is subject to all the provisions of the Plan and Program and their provisions are hereby made a part of
this Agreement, including without limitation the provisions of Section 9.5 of the Plan relating to Restricted Stock Units, and is further subject to all interpretations, amendments, rules and regulations which may from time to time be
promulgated and adopted pursuant to the Plan. In the event of any conflict between the provisions of this Agreement and those of the Plan and the Program, the provisions of the Plan and the Program shall control. 
 XIV. Governing Law. This Agreement shall be construed and interpreted, and the rights of the parties shall be determined, in accordance with the
laws of the State of Delaware, without regard to conflicts of law provisions thereof. For purposes of litigating any dispute that arises hereunder, the parties hereby submit to and consent to the jurisdiction of the State of Delaware, or the federal
courts for the United States for the federal district located in the State of Delaware, and no other courts, where this Agreement is made and/or to be performed. 
 XV. Appendix. Notwithstanding any provisions in this Agreement, Units shall be subject to any special terms and conditions set forth in any Appendix to this Agreement for your country. Moreover, if you relocate
to one of the countries included in the Appendix, the special terms and conditions for such country will apply to you, to the extent the Company determines that the application of such terms and conditions is necessary or advisable in order to
comply with local law or facilitate the administration of the Program and Plan. The Appendix constitutes part of this Agreement. 
  

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 XVI. Imposition of Other Requirements. The Company reserves the right to impose other requirements
on your participation in the Plan, on the Units and on any Shares acquired under the Program and Plan, to the extent the Company determines it is necessary or advisable in order to comply with local law or facilitate the administration of the
Program and Plan, and to require you to sign any additional agreements or undertakings that may be necessary to accomplish the foregoing. 
  

			
	Very truly yours,
	AMGEN INC.
		
	By:	 	 
	Name:	 	
	Title:	 	

  

			
	Accepted and Agreed,
	this      day of
                            , 200  .
		
	By:	 	 
	Name:	 	

  

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 APPENDIX A 
 ADDITIONAL TERMS AND CONDITIONS OF THE 
 2009 EQUITY INCENTIVE PLAN AND 
 DIRECTOR EQUITY INCENTIVE PROGRAM 
 GRANT OF RESTRICTED STOCK UNITS 
 (NON-U.S.) 
 TERMS AND CONDITIONS 
 This Appendix includes additional terms and conditions that govern any Units granted
under the Program and Plan if, under applicable law, you are a resident of, or are deemed to be a resident of one of the countries listed below. Furthermore, the additional terms and conditions that govern any Units granted hereunder
may apply to you if you relocate to one of the countries listed below. Certain capitalized terms used but not defined in this Appendix A shall have the meanings set forth in the Program, the Plan and/or the Agreement to which this Appendix
is attached. 
 NOTIFICATIONS 
 This Appendix also
includes notifications relating to exchange control and other issues of which you should be aware with respect to your participation in the Program and Plan. The information is based on the exchange control, securities and other laws in effect in
the countries to which this Appendix refers as of February 1, 2009. Such laws are often complex and change frequently. As a result, the Company strongly recommends that you not rely on the notifications herein as the only source of information
relating to the consequences of your participation in the Program and Plan because the information may be outdated when you vest in the Units and acquire Shares under the Program and Plan, or when you subsequently sell Shares acquired under the
Program and Plan. 
 In addition, the notifications are general in nature and may not apply to your particular situation, and the Company is not in a
position to assure you of any particular result. Accordingly, you are advised to seek appropriate professional advice as to how the relevant laws in your country may apply to your situation. Finally, if you are a citizen or resident of a country
other than the one in which you are currently working, the information contained herein may not be applicable to you or you may be subject to the provisions of one or more jurisdictions. 
  

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 BELGIUM 
 NOTIFICATIONS 
 Tax Reporting Notification. You are required to report any taxable income attributable to the Units
granted hereunder on your annual tax return. You are also required to report any bank accounts opened and maintained outside Belgium on your annual tax return. 
 FRANCE 
 TERMS AND CONDITIONS 
 Language Consent. By accepting the grant of Units and this Agreement which provides for the terms and conditions of your Units, you confirm having read and understood the documents relating to this grant (the Plan, the Program
and this Agreement), which were provided to you in English. You accept the terms of those documents accordingly. 
 En acceptant cette
attribution gratuite d’actions et ce contrat qui contient les termes et conditions de vos actions gratuites, vous confirmez avoir lu et compris les documents relatifs à cette attribution (le Plan, le Programme et ce contrat), qui vous
ont été transmis en langue anglaise. Vous acceptez ainsi les conditions et termes de ces documents. 
 NOTIFICATIONS

 Exchange Control Notification. If you retain Shares outside of France or maintain a foreign bank account, you are required to report
such to the French tax authorities when filing your annual tax return. 
  

 8SunOpta Inc.: Exhibit 10.2 - Prepared by TNT Filings Inc.

  

Exhibit 10.2

SUNOPTA INC. 

EMPLOYEE STOCK PURCHASE PLAN 

Amended  May 7, 2009

     This Employee Stock Purchase Plan (the “Plan”) was approved by the Board of Directors (the “Board”) of SunOpta Inc. (“the Company”), on May 7, 2003, and by shareholders on June 18, 2003, at
which time 1,000,000 shares of Common Stock were reserved for the grant of options under the Plan.  Subject to shareholder approval, the addition to the Plan of 2,000,000 shares of Common Stock was approved by the Board of Directors on March 5,
2009. 

1. Purpose. The purpose of the Plan is to provide Employees of the Company and its Designated Subsidiaries with an opportunity to purchase Common Stock of the Company. It is the intention of the Company to have
the Plan qualify as an "Employee Stock Purchase Plan" under Section 423 of the Code. The provisions of the Plan shall, accordingly, be construed so as to extend and limit participation in a manner consistent with the requirements of that section of
the Code. 

2. Definitions. 

(a) "Board" shall mean the Board of Directors of the Company, or a committee of the Board of Directors named by the Board to administer the Plan. 

(b) "Code" shall mean the United States Internal Revenue Code of 1986, as amended. 

(c) "Common Stock" shall mean common shares without par value, of the Company. 

(d) "Company" shall mean SunOpta Inc. 

(e) "Compensation" shall mean an Employee’s regular wages or base salary received from the Company or a Designated Subsidiary, but excludes  payments for overtime, shift premium, incentive compensation, incentive
payments, commissions, relocation expense reimbursements, tuition or other reimbursements and income realized as a result of participation in any stock option, stock purchase or similar plan of the Company or a Designated Subsidiary. 

(f) "Continuous Status as an Employee" shall mean the absence of any interruption or termination of service as an Employee. Continuous Status as an Employee shall not be considered interrupted in the case of a leave of
absence agreed to in writing by the Company, provided that such leave is for a period of not more than 3 months or reemployment upon the expiration of such leave is guaranteed by contract or statute. 

(g) "Contributions" shall mean all amounts credited to the account of a participant pursuant to the Plan. 

(h) “Discount Factor” shall mean 15% or such other lower amount as determined by the Board, provided that such change is announced at least 15 days prior to the scheduled beginning of an Offering Period. 

(i) "Designated Subsidiaries" shall mean the Subsidiaries which are treated as corporations for US federal income tax purposes and which have been designated by the Board from time to time in its sole discretion as
eligible to participate in the Plan. 

(j) "Employee" shall mean any person who has been employed with the Company, with any Subsidiary of the Company that is a disregarded entity for US federal tax purposes, or with one of its
Designated Subsidiaries, for at least six months as of the Offering Date of a given Offering Period, and whose customary employment is more than 20 hours per week and more than five months per calendar year. 

(k) "Exercise Date" shall mean the last business day of each Offering Period of the Plan. 

(l) "Exercise Price" shall mean with respect to an Offering Period, an amount equal to the Fair Market Value (as defined in Paragraph 7(b)) of a share of Common Stock on the Exercise Date less the amount which is the
product of the Fair Market value multiplied by the Discount Factor. 

(m) “National Securities Exchange” shall mean any national stock exchange on which the Company’s Common Stock is traded; provided, however, that if the Company’s Common Stock is traded on more than
one national stock exchange, then National Securities Exchange shall mean the NASDAQ Stock Market or such stock exchange as otherwise designated by the Board at least 15 days prior to the scheduled beginning of an Offering Period. 

(n) "Offering Date" shall mean the first business day of each Offering Period of the Plan. 

(o) "Offering Period" shall mean each quarterly period commencing March 1, June 1, September 1 and December 1 of each year (or at such other time or times as may be determined by the Board of Directors in accordance
with Paragraph 4). 

(p) "Plan" shall mean this Employee Stock Purchase Plan. 

(q) "Subsidiary" shall mean a company, domestic or foreign, of which not less than 50% of the voting shares are held by the Company or a Subsidiary, whether or not such company now exists or is hereafter organized or
acquired by the Company or a Subsidiary. 

3. Eligibility. 

(a) Any person who has been continuously employed as an Employee for six months as of the Offering Date of a given Offering Period shall be eligible to participate in such Offering Period under the Plan, subject to the
requirements of Paragraph 5(a) and the limitations imposed by Section 423(b) of the Code. 

(b) Any provisions of the Plan to the contrary notwithstanding, no Employee shall be granted an option under the Plan (i) if, immediately after the option is treated as granted, such Employee (or any other person whose
Common Stock would be attributed to such Employee pursuant to Section 424(d) of the Code) would own stock and/or hold outstanding options to purchase stock possessing five percent or more of the total combined voting power or value of all classes of
stock of the Company or of any parent or Subsidiary of the Company, or (ii) which would allow an Employee's right to purchase shares under all stock purchase plans of the Company and any parent or Subsidiary to which Section 423 of the Code applies
to accrue at a rate that exceeds USD $25,000 of fair market value of shares (determined at the date grant occurs for tax purposes) for each calendar year in which such option is outstanding. Accordingly, the maximum fair market value of shares
that an Employee may purchase on any Exercise Date is USD $25,000, less the value (in US Dollars) of all prior purchases of shares by the Employee, under all stock purchase plans of the Company and any parent or Subsidiary to which Section 423
of the Code applies, in the current calendar year. For purposes of the foregoing, foreign currency shall be converted to its equivalent in US Dollars at the applicable spot rate on the Exercise Date of the current Offering Period. This paragraph is
intended to comply with Sections 423(b)(3) and 423(b)(8) of the Code and shall be interpreted accordingly.

4. Offering Periods. The Plan shall be implemented by a series of Offering Periods, with a new Offering Period commencing on March 1, June 1, September 1 and December 1 of each year, or at such other time or
times as may be determined by the Board of Directors, provided that such change is announced at least 15 days prior to the scheduled beginning of an Offering Period. The Plan shall continue
until terminated in accordance with Paragraph 19 hereof. The Board shall have the power to change the duration and/or the frequency of Offering Periods with respect to future offerings without stockholder approval if such change is announced at
least 15 days prior to the scheduled beginning of the first Offering Period to be affected. 

5. Participation. 

(a) An eligible Employee may become a participant in the Plan by completing an Enrollment Form provided by the Company and filing it with the Company or its designee prior to the applicable Offering Date. The enrollment
form and its submission may be electronic as directed by the Company. The enrollment form shall set forth the percentage of the participant's Compensation to be paid as Contributions pursuant to the Plan. 

(b) Payroll deductions shall commence with the first payroll following the Offering Date and shall end on the last payroll paid on or prior to the Exercise Date of the Offering Period to which the Enrollment Form is
applicable, unless sooner terminated as provided in Paragraph 10. 

6. Method of Payment of Contributions. 

(a) Each participant shall elect to have payroll deductions made on each payroll during the Offering Period in an amount not less than 1% and not more than 10% of such participant's Compensation on each such payroll;
provided that the aggregate of such payroll deductions during the Offering Period shall not exceed 10% of the participant's aggregate Compensation during said Offering Period. All payroll deductions made by a participant shall be credited to his or
her account under the Plan. A participant may not make any additional payments into such account. 

(b) A participant may discontinue his or her participation in the Plan as provided in Paragraph 10, or, on one occasion only during any Offering Period, may decrease, but may not increase, the rate of his or her
Contributions during such Offering Period by completing and filing with the Company a new Enrollment Form authorizing a change in the deduction rate. The change in rate shall be effective as of the beginning of the next payroll period following the
date of filing of the new Enrollment Form, if the Enrollment Form is completed at least ten days prior to such date, and, if not, as of the beginning of the next succeeding payroll period. 

(c) Notwithstanding the foregoing, to the extent necessary to comply with Section 423(b)(8) of the Code and Paragraph 3(b) of this Plan, an Employee’s payroll deductions may be decreased to zero at such time and
for so long as the aggregate of all payroll deductions accumulated with respect to the current Offering Period and any other Offering Period ending within the current calendar year equals USD $25,000. For purposes of the foregoing, foreign
currency shall be converted to its equivalent in US Dollars at the average spot rate on the Exercise Date of the current Offering Period.

7. Grant of Option. 

(a) On the Offering Date of each Offering Period, each eligible Employee participating in such Offering Period shall be granted the option to purchase on the Exercise Date of such Offering Period a number of shares of
the Common Stock determined by dividing such Employee's Contributions accumulated prior to such Exercise Date and retained in the participant's account as of the Exercise Date by the applicable Exercise Price; provided however, that such purchase
shall be subject to the limitations set forth in Paragraphs 3(b) and 12. The Fair Market Value of a share of the Common Stock shall be determined as provided in Paragraph 7(b). 

(b) The Fair Market Value of a share of Common Stock on the Exercise Date shall be determined by the Board as follows: (i) if the Common Stock is listed on a National Securities Exchange or traded in the
over-the-counter market and sales prices are regularly reported for the Common Stock, the average of closing price of the Common Stock over the five trading days prior to the Exercise Date , on the composite tape or other comparable reporting
system; or (ii) if the Common Stock is not listed on a National
Securities Exchange and such price is not regularly reported, the average mean between the bid and asked prices per share of the Common Stock, over the five trading days prior to the Exercise Date, at the close of trading in the over-the-counter
market.

8. Exercise of Option. Unless a participant withdraws from the Plan as provided in Paragraph 10, his or her option for the purchase of shares will be exercised automatically on the Exercise Date of the Offering
Period, and the maximum number of full shares of Common Stock subject to the option will be purchased for him or her at the applicable Exercise Price with the accumulated Contributions in his or her account. If a fractional number of shares results,
then such number shall be rounded down to the next whole number and any unapplied cash shall be carried forward to the next Offering Period, unless the participant requests a cash payment. The Common Stock purchased upon exercise of an option
hereunder shall be deemed to be transferred to the participant on the Exercise Date. During a participant's lifetime, a participant's option to purchase shares hereunder is exercisable only by him or her. 

9. Delivery. Upon the written request of a participant, certificates representing the Common Stock purchased upon exercise of an option will be issued as promptly as practicable after the Exercise Date of each
Offering Period to participants who wish to hold their shares in certificate form.

 10. Withdrawal; Termination of Employment. 

(a) A participant may withdraw all but not less than all the Contributions credited to his or her account under the Plan at any time prior to the Exercise Date of the Offering Period by giving written notice to the
Company or its designee. All of the participant's Contributions credited to his or her account will be paid to him or her promptly after receipt of his or her notice of withdrawal and his or her option for the current Offering Period will be
automatically terminated, and no further Contributions for the purchase of shares will be made during the Offering Period. 

(b) Upon termination of the participant's Continuous Status as an Employee prior to the Exercise Date of the Offering Period for any reason, including retirement or death, the Contributions credited to his or her
account will be returned to him or her or, in the case of his or her death, to the person or persons entitled thereto under Paragraph 14, and his or her option will be automatically terminated. 

(c) In the event a participant  fails to remain in Continuous Status as an Employee during any Offering Period , he or she will be deemed to have elected to withdraw from the Plan and the Contributions credited to his
or her account will be returned to him or her and his or her option terminated. 

(d) A participant's withdrawal from an Offering Period will not have any effect upon his or her eligibility to participate in a succeeding offering, provided he or she satisfies the eligibility requirements described in
this Plan, or in any similar plan which may hereafter be adopted by the Company. 

11. Interest. No interest shall accrue on the Contributions of a participant in the Plan. 

12. Stock. 

(a) The maximum number of shares of Common Stock which shall be made available for sale under the Plan shall be 3,000,000 shares, subject to adjustment upon changes in capitalization of the Company as provided in
Paragraph 17. If the total amount of Common Stock which would otherwise be subject to options granted pursuant to Paragraph 7(a) on the Offering Date of an Offering Period exceeds the amount of Common Stock then available under the Plan (after
deduction of all shares for which options have been exercised or are then outstanding), the Company shall make a pro rata allocation of the Common Stock remaining available for option grants in as uniform a manner as shall be practicable and as it
shall determine to be equitable. Any amounts remaining in an Employee's account not applied to the purchase of common stock pursuant to this Paragraph 12 shall be refunded on or promptly after the Exercise Date. In such event, the Company shall give
written notice of such reduction of the amount of Common Stock subject to the option to each Employee affected thereby and shall similarly reduce the rate of Contributions, if necessary. 

(b) The participant will have no interest or voting right in Common Stock covered by his or her option until such option has been exercised. 

13. Administration. The Board shall supervise and administer the Plan and shall have full power to adopt, amend and rescind any rules deemed desirable and appropriate for the administration of the Plan and not
inconsistent with the Plan, to construe and interpret the Plan, and to make all other determinations necessary or advisable for the administration of the Plan. 

14. Designation of Beneficiary. 

(a) A participant may designate a beneficiary who is to receive any Common Stock and cash, if any, from the participant's account under the Plan in the event of such participant's death subsequent to the end of the
Offering Period but prior to delivery to him or her of such Common Stock and cash. In addition, a participant may designate a beneficiary who is to receive any cash from the participant's account under the Plan in the event of such participant's
death prior to the Exercise Date of the Offering Period. If a participant is married and the designated beneficiary is not the spouse, spousal consent shall be required for such designation to be effective. Beneficiary designations shall be made
either in writing or by electronic delivery as directed by the Company. 

(b) Such designation of beneficiary may be changed by the participant (and his or her spouse, if any) at any time by submission of the required notice, which may be electronic. In the event of the death of a participant
and in the absence of a beneficiary validly designated under the Plan who is living at the time of such participant's death, the Company shall deliver such Common Stock and/or cash to the executor or administrator of the estate of the participant,
or if no such executor or administrator has been appointed (to the knowledge of the Company), the Company, in its discretion, may deliver such Common Stock and/or cash to the spouse or to any one or more dependents or relatives of the participant,
or if no spouse, dependent or relative is known to the Company, then to such other person as the Company may designate. 

     15. Transferability. Neither Contributions credited to a participant's account nor any rights with regard to the exercise of an option or to receive Common Stock under the Plan may be assigned, transferred,
pledged or otherwise disposed of in any way (other than by will, the laws of descent and distribution or as provided in Paragraph 14) by the participant. Any such attempt at assignment, transfer, pledge or other disposition shall be without effect,
except that the Company may treat such act as an election to withdraw funds in accordance with Paragraph 10. 

     16. Reports. Individual accounts will be maintained for each participant in the Plan. Statements of account will be given to participating Employees promptly following the Exercise Date, which statements will set
forth the amounts of Contributions, the per share purchase price, the number of shares purchased and the remaining cash balance, if any. 

     17. Adjustments Upon Changes in Capitalization. Subject to any required action by the stockholders of the Company, the number of shares of Common Stock covered by unexercised options under the Plan and the number
of shares of Common Stock which have been authorized for issuance under the Plan but are not yet subject to options (collectively, the "Reserves"), as well as the price per share of Common Stock covered by each unexercised option under the Plan,
shall be proportionately adjusted for any increase or decrease in the number of issued shares of Common Stock resulting from a stock split, reverse stock split, stock dividend, combination or reclassification of the Common Stock, or any other
increase or decrease in the number of shares of Common Stock effected without receipt of consideration by the Company; provided, however, that conversion of any convertible securities of the Company shall not be deemed to have been "effected without
receipt of consideration." Such adjustment shall be made by the Board, whose determination in that respect shall be final, binding and conclusive. Except as expressly provided herein, no issue by the Company of shares of stock of any class, or
securities convertible into shares of stock of any class, shall affect, and no adjustment by reason thereof shall be made with respect to, the number or price of shares of Common Stock subject to an option. 

In the event of the proposed dissolution or liquidation of the Company, an Offering Period then in progress will terminate immediately prior to the consummation of such proposed action, unless otherwise provided by the
Board. In the event of a proposed sale of all or substantially all of the assets of the Company, or the merger, consolidation or other capital reorganization of the Company with or into another company, each option outstanding under the Plan shall
be assumed or an equivalent option shall be substituted by such successor company or a parent or subsidiary of such successor company, unless the Board determines, in the exercise of its sole discretion and in lieu of such assumption or
substitution, to shorten the Offering Period then in progress by setting a new Exercise Date (the "New Exercise Date"). If the Board shortens the Offering Period then in progress in lieu of assumption or substitution in the event of a merger or sale
of assets, the Board shall notify each participant in writing, at least ten days prior to the New Exercise Date, that the Exercise Date for his or her option has been changed to the New Exercise Date and that his or her option will be exercised
automatically on the New Exercise Date, unless prior to such date he or she has withdrawn from the Offering Period as provided in Paragraph 10. For purposes of this Paragraph, an option granted under the Plan shall be deemed to be assumed if,
following the sale of assets, merger or other reorganization, the option confers the right to purchase, for each share of Common Stock subject to the option immediately prior to the sale of assets, merger or other reorganization, the consideration
(whether stock, cash or other securities or property) received in the sale of assets, merger or other reorganization by holders of Common Stock for each share of Common Stock held on the effective date of such transaction (and if such holders were
offered a choice of consideration, the type of consideration chosen by the holders of a majority of the outstanding shares of common stock); provided, however, that if such consideration received in such transaction was not solely common stock of
the successor company or its parent (as defined in Section 424(e) of the Code), the Board may, with the consent of the successor company, provide for the consideration to be received upon exercise of the option to be solely common stock of the
successor company or its parent equal in fair market value to the per share consideration received by holders of Common Stock in the sale of assets, merger or other reorganization. 

The Board may, if it so determines in the exercise of its sole discretion, also make provision for adjusting the reserves, as well as the price per share of common stock covered by each outstanding option, in the event
that the Company effects one or more reorganizations, recapitalizations, rights offerings or other increases or reductions of shares of its outstanding Common Stock, and in the event of the Company being consolidated with or merged into any other
company. 

18. Amendment or Termination. 

(a) The Board may at any time terminate or amend the Plan subject to the limitations provided in Paragraph 18 (b). Except as provided in this Paragraph 18, no such termination may affect options previously granted, nor
may an amendment make any change in any option theretofore granted which adversely affects the rights of any participant provided that an Offering Period may be terminated by the Board on an Exercise Date or by the Board's setting a new Exercise
Date with respect to an Offering Period then in progress if the Board determines that termination of the Offering Period is in the best interests of the Company and the stockholders or if continuation of the Offering Period would cause the Company
to incur adverse accounting charges in the generally-accepted accounting rules applicable to the Plan. In addition, to the extent necessary to comply with Section 423 of the Code (or any successor rule or provision or any applicable law or
regulation), the Company shall obtain stockholder approval in such a manner and to such a degree as so required. 

(b) Without stockholder consent, the Board shall not be entitled to change the Employee Contribution limit of 10% and the Discount Factor beyond a 15% discount or the Exercise Price beyond 85% of the fair market value
of the Common Stock. The Board shall be entitled to change the frequency and/or number of changes Plan participants may make to the amount withheld during an Offering Period, establish the exchange ratio applicable to amounts withheld in a currency
other than Canadian or US Dollars, permit payroll withholding in excess of the amount designated by a participant in order to adjust for delays or mistakes in the Company's processing of properly completed withholding elections, establish reasonable
waiting and adjustment periods and/or accounting and crediting procedures to ensure that amounts applied toward the purchase of Common Stock for each participant properly correspond with amounts withheld
from the participant's Compensation, change Designated Subsidiaries and establish such other limitations or procedures as the Board determines in its sole discretion advisable that are consistent with the Plan. 

19. Notices. All notices or other communications by a participant to the Company under or in connection with the Plan shall be deemed to have been duly given when received in the form specified by the Company at
the location, or by the person, designated by the Company for the receipt thereof. 

20. Conditions Upon Issuance of Shares. Shares of Common Stock shall not be issued with respect to an option unless the exercise of such option and the issuance and delivery of such shares of Common Stock
pursuant thereto shall comply with all applicable provisions of law, domestic or foreign, including, without limitation, the Securities Act of 1933, as amended, the Securities Exchange Act of 1934, as amended, the rules and regulations promulgated
thereunder, and the requirements of any stock exchange upon which the shares of Common Stock may then be listed, and shall be further subject to the approval of counsel for the Company with respect to such compliance. 

As a condition to the exercise of an option, the Company may require the person exercising such option to represent and warrant at the time of any such exercise that the shares of Common Stock are being purchased only
for investment and without any present intention to sell or distribute such shares if, in the opinion of counsel for the Company, such a representation is required by any of the aforementioned applicable provisions of law. 

21. Right to Terminate Employment. Nothing in the Plan or in any agreement entered into pursuant to the Plan shall confer upon any Employee or other optionee the right to continue in the employment of the Company
or any Subsidiary, or affect any right which the Company or any Subsidiary may have to terminate the employment of such Employee or other optionee. 

22. Rights as a Stockholder. Neither the granting of an option nor a deduction from payroll shall constitute an Employee the owner of shares covered by an option. No optionee shall have any right as a stockholder
unless and until an option has been exercised, and the shares of Common Stock underlying the option have been registered in the Company's share register. 

23. Term of Plan. The Plan became effective upon its adoption by the Board in May 2003 and shall continue in effect until June 30, 2025 unless sooner terminated under Paragraph 19. 

24. Applicable Law. This Plan shall be governed in accordance with the laws of the Province of Ontario, applied without giving effect to any conflict-of-law

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