Document:

Louis Sanzaro & Louis V. Muro                        Wednesday, July 28, 1999
The Tirex Corporation
3828 Saint Patrick
Montreal, Quebec
E4E IAH

Dear Lou & Lou,

         Following is a list of projects and activities that need my direct
involvement during the next four months. I have outlined the projects, results
anticipated, and nature of tasks and estimated time frame for each. The calendar
time would narrow or widen given the feedback and response time from outside
agencies, such as Revenue Canada, Revenue Quebec and or our auditors.
<TABLE>
<CAPTION>
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PROJECT /TASK          OBJECTIVE                 TYPE                        EST. TIME             EST. COMP.

-----------------------------------------------------------------------------------------------------------------------
<S>                    <C>            <C>                               <C>                    <C>
R&D Tax credit         To obtain      Preparation of appeal documents.  Two weeks to prepare   2nd week in
appeal                 $120,000 CDN   And rationale for each item       and file.              August
For the fiscal year                                                     My time 5 days.        AFTER THAT:
1998                                                                    Meetings with          Phone follow up to speed
                                                                        File officers          up check cutting.
                                                                        (RTC support req'd)    My time 3 days
                                                                        My time 2 days.
-----------------------------------------------------------------------------------------------------------------------
R&D pre approval for   Approximately  Working with Revenue Canada       Calendar Time 6 weeks  3rd week
The Fiscal 1999        $ 1,400,000    science and financial audit team. My time 15 days        September. Check
                       CDN            Working with Francois, Internal                          By 10th October.
                                      Accounting, RTC, and Fuller
                                      Landau to finalize all the
                                      necessary documentation for
                                      submission.

-----------------------------------------------------------------------------------------------------------------------
SDI 2nd installment    $ 150,000 CDN  SDI approval has to be obtained.  2 weeks                September 20th
Draw down from                        They would most likely want       My time 5 days.        Check $$ within
Scotia bank.                          final reviewed statements as well                        days.
                                      as pre-approval letter from
                                      Revenue Canada
-----------------------------------------------------------------------------------------------------------------------
Other Projects.                                                         1/2 day per week       On going
-----------------------------------------------------------------------------------------------------------------------
SDI Next year          $ 500,000      Application, project forecasts,   My time 15 days        November 15th
Application                           reports as well other documents
                                      for submission.
-----------------------------------------------------------------------------------------------------------------------
</TABLE>
<PAGE>

Following are the terms that I propose for our continued business relationship.

         A fee of 5% of the net ( gross-minus Bank Loan $750, 000) receivable
         from Revenue Canada and Revenue Quebec.

         Stock issuance due for the 6 months Feb to July 1999. Difference
         between paid versus actual salary. Provide S-8 of shares issued to me
         previously.
         A friend of mine invested $2,000 dollars in November 1997. The stock
         was initially issued to As a part of the stock potion, but later was
         not considered in the calculations during readjustments. I would
         greatly appreciate if this could be resolved.

         V.J.Kachru                        Accepted by
                                           The Tirex Corporation
                                           3828, St. Patrick Street Montreal QC,

         1598 Pine Avenue West
         Montreal Quebec
                                                     Louis Sanzaro
                                                     ---------------------------
                                                     President

         Date                                        Date

         /s/ V.J. Kachru                             /s/  Terence C. ByrneExperts-Conseil                     3172 Joseph Duebreuil
RTC                                 Lachine, Quebec H8T  3H5
Consulting                          (514) 636-3195 / fax (514) 636-5664
================================================================================

                                                    April 7, 1997

3143619 CANADA INC.
TIREX CANADA
3767 Thimens Blvd.
Suite 207
St. Laurent, Quebec
H4R  1W4

ATTENTION:  MR. TERENCE C. BYRNE & MS. V.J. KACHRU
--------------------------------------------------

Sirs:

         The intent of the present document is to outline our agreement with
respect to the scientific research and experimental developmental (hereinafter
"R&D") tax consultations to be provided to 3143619 Canada Inc. (hereinafter the
"Client") by RTC Consulting (hereinafter the "Consultant").

         1) The Consultant will attempt to maximize the 1996, 1997, 1998 and
2000 refundable investment tax credits (federal) and the R&D tax credits
(provincial) (hereinafter the "R&D tax credit claims"). The consultant will
perform the services as described in Annex A attached hereto, being the R&D
proposal dated March 25, 1997.

         2) The Client agrees to pay the Consultant ten percent (10%) of the
aggregate amount of the 1996, 1997, 1998, 1999 and 2000 R& D tax credit claims.

         3) All federal and provincial services taxes (GST and QST) are not
included in the Consultant's fees. They will be added to all amounts invoiced.

         4) The percentage of the tax credit refunds as stipulated hereinafter
will be paid by the Client to the Consultant on the earlier of the two following
dates: I) either the day that the Client's banking institution advances funds to
the Client based on the R&D claims directly or through loan guarantees by SDI,
or ii) when the credits are received form each of the two governments.

         5) The parties agree that any assistance provided by the Client during
the preparation of the R&D claims or representations made to defend the R&D
credit claim during a subsequent audit will not in any way serve to reduce the
fees payable to the Consultant.

         6) Subject to the provisions in the following paragraph, he amount of
the credit refund shall be equal to the amount stated in the notice of
assessment or reassessment.

--------------------------------------------------------------------------------
<PAGE>

Experts-Conseil
RTC
Consulting

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

         7) For further clarity, "R&D tax credit claims" shall mean all
refundable investment tax credits and R&D tax credits, but shall exclude all
corporate income taxes, Quebec capital taxes, overdue deductions at source, Part
IV taxes, provincial and/or federal sales, goods and services taxes, including
any penalties and/or interest that maybe levied on any of the items listed in
the forgoing exclusions.

         8) The Client through Research Investment Planning Enr., with the
Consultant's assistance, shall prepare the science report to be submitted to
Revenue Canada and Revenue Quebec.

         9) Subject to the Client receiving the majority of the anticipated
credit refunds, it agrees to prepare and send a letter to the governments
involved commenting on the importance of the R&D tax credit program in its
corporate entity.

         10) All notices sent by registered mail will be considered validly
received five (5) working days after posting of same. All notices sent by
facsimile will be considered validly received on the same day as their
transmission. The parties have convened that the dispositions of these presents
must be governed and interpreted according to the laws applicable to the
Province of Quebec. The nullity of one or other of the articles in the present
agreement will not effectively nullify the other articles of this agreement
which will remain in effect and will bind the signing parties.

         11) Any dispute or litigation that could occur following or upon the
occasion of the present agreement will definitely be settled under the aegis of
the National and International Commercial Arbitration Center of Quebec by means
of arbitration and with the exclusion of the courts, in compliance with its
general business arbitration by-laws in effect at the time of the signature of
the present Agreement.

         12) The Consultant will review and, where deemed appropriate, prepare
the R&D tax related documentation including "Claim for SR & ED expenditures"
(T661), "Investment Tax Credits (corporations)" (T2038), selected portions of
the "Reconciliation of Net Income per Financial Statements with Net Income for
Income Tax Purposes" (T2S1), "Capital Cost Allowance Schedules" (T2S8), as well
as any other prescribed forms where the application of these items will have a
bearing on credit refund maximization.

         11) The parties acknowledge that they have required that this Agreement
and all related documents be prepared in English. Les parties reconnaissent
avoir exige que la presente convention et tous les documents connexes soient
rediges en anglais.

<PAGE>

Experts-Conseil
RTC
Consulting
--------------------------------------------------------------------------------

                           AND THE PARTIES HAVE SIGNED

                                                  3143619 CANADA INC.
                                                  TIREX CANADA

                                             Per  /s/ V.J. KACHRU
                                                  ------------------------------
                                                      V.J. Kachru

                                                      RTC CONSULTING

                                             Per  /s/ PETER KUSTEC
                                                  ------------------------------
                                                      Peter Kustec

                                             Signed on May 9, 1997

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