Document:

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                                                                     EXHIBIT 4.1

     Common Stock          [LOGO]                          Common Stock

       [Number]            Universe2U Inc                    [Shares]

                    INCORPORATED UNDER THE   SEE REVERSE FOR CERTAIN DEFINITIONS
                 LAWS OF THE STATE OF NEVADA             CUSIP 914019 10 4

This Certifies that

is the owner of

             FULLY PAID AND NON-ASSESSABLE SHARES OF COMMON STOCK,
                                UNIVERSE2U INC.

(the "Corporation") transferable only on the books of the Corporation by the
holder hereof in person or by duly authorized attorney, upon surrender of this
Certificate properly endorsed. This Certificate is not valid unless
countersigned and registered by the Transfer Agent and Registrar.
     Witness the facsimile seal of the Corporation and the facsimile signatures
of its duly authorized officers.

Dated:

                                    [SEAL]
/s/ Angelo Boujos                                     /s/ Paul Pathak
-------------------------                             -------------------------
CHAIRMAN                                              SECRETARY

COUNTERSIGNED AND REGISTERED:
AMERICAN STOCK TRANSFER & TRUST COMPANY
(NEW YORK, NY)

TRANSFER AGENT AND REGISTRAR

By:

AUTHORIZED SIGNATURE<PAGE>

                                                                    Exhibit 10.1

                           SHARE PURCHASE AGREEMENT

          THIS AGREEMENT made as of the 25/th/ day of January, 2000.

B E T W E E N :

                             1348485 ONTARIO INC.
                       a corporation incorporated under
                      the laws of the Province of Ontario

                              (the "Purchaser"),
                                                              OF THE FIRST PART;
                                    - and -

                          BERNIE TAN INVESTMENTS INC.
                         O/A CABLE TEC COMMUNICATIONS
                          a corporation incorporated
                   under the laws of the Province of Ontario

                               (the "Company"),
                                                             OF THE SECOND PART;
                                    - and -

                              BERNARD TANUNAGARA
                    of the Town of Whitchurch-Stoufville in
                       the Regional Municipality of York

                                   -  and -

                              BARBARA TANUNAGARA
                    of the Town of Whitchurch-Stoufville in
                       the Regional Municipality of York

                                     -and-

                               EDWARD TANUNAGARA
                         of the Town of Pickering, in
                      the Regional Municipality of Durham

                        (collectively, the "Vendors"),
                                                              OF THE THIRD PART;
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                                      -2-

     WHEREAS:

1.   The Vendors are the registered and beneficial owners of all of the issued
     and outstanding shares in the capital of the Company; and

2.   The Purchaser wishes to purchase, and the Vendors wish to sell all of the
     issued and outstanding shares in the capital of the Company on the terms
     and conditions herein contained;

     NOW THEREFORE THIS AGREEMENT WITNESSES that in consideration of the mutual
covenants and agreements herein contained and other good and valuable
consideration (the receipt and sufficiency of which are hereby acknowledged), it
is agreed between the parties hereto as follows:

                           ARTICLE 1 - INTERPRETATION

1.1  Defined Terms.

In this Agreement and in the schedules hereto, unless there is something in the
subject matter or context inconsistent therewith, the following terms and
expressions will have the following meanings:

     (a)  "Affiliate" of any person means any corporation which, directly or
          indirectly, is controlled by, controls or is under direct or
          indirect common control with such person;

     (b)  "arm's length" will have the meaning ascribed to such term under the
          Income Tax Act, S.C. 1970-71-72, c. 63 (Canada);

     (c)  "Business" means the business carried on by the Company which
          primarily involves the installation of fibre optic cabling, but does
          not include the business of operating a Cantel retail outlet;

     (d)  "Business Day" means any day other than a day which is a Saturday, a
          Sunday or a statutory holiday in Ontario;

     (e)  "Closing Date" means February 21, 2000, or such other date as the
          Vendors and Purchaser may agree upon;

     (f)  "Closing Time" means 1:00 p.m. (Toronto time) in Toronto on the
          Closing Date or such other time on the Closing Date as the parties
          hereto may agree upon;

     (g)  "Condition" of the Company means the condition of the assets,
          liabilities, operations, activities, earnings, prospects, affairs or
          financial position of the Company;
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                                      -3-

     (h)  "Control" means, with respect to any corporation, the ownership of
          more than 50% of the voting shares of that corporation, including any
          shares which are voting only upon the occurrence of a contingency
          where such contingency has occurred and is continuing;

     (i)  "Disagreement Notice" - as defined in section 2.7 of this Agreement;

     (j)  (reserved)

     (k)  "Employment Agreement" means the form of the employment agreement
          attached hereto as Exhibit "A";

     (l)  "Encumbrances" means mortgages, charges, pledges, security interests,
          liens, encumbrances, actions, claims, demands and equities of any
          nature whatsoever or howsoever arising and any rights or privileges
          capable of becoming any of the foregoing;

     (m)  "Escrow Agreement" means the form of escrow agreement attached hereto
          as Exhibit "B";

     (n)  "Financing" as defined in section 6.1(4) of this Agreement;

     (o)  "First Payment" - as defined in section 2.4(2)(a) of this Agreement;

     (p)  "generally accepted accounting principles" means the accounting
          principles so described and promulgated by the Canadian Institute of
          Chartered Accountants which are applicable as at the date on which any
          calculation made hereunder is to be effective or as at the date of any
          financial statements referred to herein, as the case may be;

     (q)  "Holdback Period" - as defined in section 2.7 of this Agreement;

     (r)  "Interim Financial Statements" means the unaudited interim financial
          statements of the Company, prepared on a notice to reader basis, as at
          and for the eleven month period ended November 30, 1999, consisting of
          a balance sheet and an income statement, together with the notes
          thereto, copies of which are attached hereto as Schedule 1.1(r), all
          prepared in accordance with generally accepted accounting principles,
          consistently applied;

     (s)  "Interim Period" means the period from and including the date of this
          Agreement to and including the Closing Date;

     (t)  "Interim Statements Date" means November 30, 1999;

     (u)  "Inventory at Closing" means such portion of the Company's inventory
          existing as of the Closing Date that, prior to the Closing Time, the
          Purchaser and Vendors mutually agree to include in the calculation of
          Working Capital at Closing;
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     (v)  "Leased Premises" means all premises leased by the Company under the
          Leases;

     (w)  "Leases" means the leases and the agreements to lease under which the
          Company leases any real property, as listed in Schedule 1.1(w)
          attached hereto;

     (x)  "Liabilities at Closing" means all liabilities of the Company
          outstanding as of the Closing Date which shall include, without
          limiting the generality of the foregoing, all Governmental Charges (as
          defined in section 3.1(17)) accrued up to the Closing Date;

     (y)  "Licences" means all of the trademarks, licences, registrations and
          qualifications to do business held by the Company;

     (z)  "person" means and includes any individual, corporation, partnership,
          firm, joint venture, syndicate, association, trust, government,
          governmental agency or board or commission or authority, and any other
          form of entity or organization;

     (aa) "Purchase Price" means the sum of $1,500,000.00, which is the amount
          payable by the Purchaser to the Vendors for all of the Purchased
          Shares, subject to the adjustments described in Article 2 of this
          Agreement;

     (bb) "Purchased Shares" means the three issued and outstanding common
          shares in the capital of the Company being sold by the Vendors and
          purchased by the Purchaser hereunder;

     (cc) "Real Properties" means the real properties owned by the Company,
          which are described in Schedule 1.1(cc) attached hereto;

     (dd) "Receivables" means accounts receivable of the Company billed in the
          normal course that are outstanding on the Closing Date;

     (ee) "Receivables at Closing" means Receivables, excluding such Receivables
          that are greater than 60 days old;

     (ff) "Trade Payables" means those Liabilities at the Closing Date that are
          obligations owing to trade creditors of the Company;

     (gg) "Unaudited Financial Statements" means the unaudited consolidated
          financial statements of the Company, prepared on a notice to reader
          basis, as at December 31, 1998 and for the two fiscal years preceding
          and ended on December 31, 1998, consisting of a balance sheet and an
          income statement, together with the notes thereto, copies of which are
          attached hereto as Schedule 1.1(gg), all prepared in accordance with
          generally accepted accounting principles, consistently applied;

     (hh) "Valuation" - as defined in section 2.5 of this Agreement;

     (ii) "Valuation Period"- as defined in section 2.7 of this Agreement;
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     (jj) "Vendor Loan" - as defined in section 2.5 of this Agreement;

     (kk) "Warranty Claim" means a claim made by either the Purchaser or the
          Vendors based on or with respect to the inaccuracy or non-performance
          or non-fulfillment or breach of any representation or warranty made by
          the other party contained in this Agreement or contained in any
          document or certificate given in order to carry out the transactions
          contemplated hereby;

     (ll) "Work in Progress at Closing" means such portion of the Company's work
          in progress accrued as of the Closing Date that, prior to the Closing
          Time, the Purchaser and Vendors mutually agree to include in the
          calculation of Working Capital at Closing; and

     (mm) "Working Capital at Closing" means the aggregate of the Company's cash
          on hand as at the Closing Date plus the sum of all prepaid amounts and
          deposits paid as at the Closing Date, Receivables at Closing, Work in
          Progress at Closing and Inventory at Closing less the Trade Payables.

1.2  Best of Knowledge.

Any reference herein to "the best of the knowledge" of the Vendors will be
deemed to mean the actual knowledge of the Vendors and the Company and the
knowledge which they would have had if they had conducted a diligent inquiry
into the relevant subject matter.

1.3  Schedules.

The schedules, which are attached to this Agreement, are incorporated into this
Agreement by reference and are deemed to be part hereof.

1.4  Currency.

Unless otherwise indicated, all dollar amounts referred to in this Agreement are
in lawful money of Canada.

1.5  Choice of Law and Attornment.

This Agreement shall be governed by and construed in accordance with the laws of
the Province of Ontario and the laws of Canada applicable therein.

1.6  Interpretation Not Affected by Headings or Party Drafting.

The division of this Agreement into articles, sections, paragraphs, subsections
and clauses and the insertion of headings are for convenience of reference only
and shall not affect the construction or interpretation of this Agreement.  The
terms "this Agreement", "hereof", "herein", "hereunder" and similar expressions
refer to this Agreement and the schedules hereto and not to any particular
article, section, paragraph, clause or other portion hereof and include any
agreement or instrument supplementary or ancillary hereto.  The parties hereto
acknowledge that their respective legal counsel have reviewed and participated
in settling the terms of this
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                                      -6-

Agreement, and the parties hereby agree that any rule of construction to the
effect that any ambiguity is to be resolved against the drafting party shall not
be applicable in the interpretation of this Agreement.

1.7  Number and Gender.

In this Agreement, unless there is something in the subject matter or context
inconsistent therewith:

(a)  words in the singular number include the plural and such words shall be
     construed as if the plural had been used;

(b)  words in the plural include the singular and such words shall be construed
     as if the singular had been used, and

(c)  words importing the use of any gender shall include all genders where the
     context or party referred to so requires, and the rest of the sentence
     shall be construed as if the necessary grammatical and terminological
     changes had been made.

1.8  Time of Essence.

Time shall be of the essence hereof.

                         ARTICLE 2 - PURCHASE AND SALE

2.1  Purchased Shares.

On the terms and subject to the fulfillment of the conditions hereof, the
Vendors will sell, assign and transfer to the Purchaser, and the Purchaser will
purchase and accept from the Vendors, the Purchased Shares.

2.2  Purchase Price.

The price payable by the Purchaser to the Vendors for the Purchased Shares will
be the sum of $1,500,000, subject to such adjustments, if any, as are provided
for in section 2.3 below.

2.3  Adjustments.

The Purchase Price shall be increased by the amounts listed in Schedule 2.3.

2.4  Payment of Purchase Price.

The Purchase Price will be paid as follows:

(1)  upon the execution of this Agreement by all of the parties hereto, the
     Purchaser will pay the sum of $100,000 (the "Deposit"), by certified cheque
     or bank draft, to the Vendors'
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                                      -7-

     solicitors, in trust for the Purchaser, as a deposit. The Deposit will be
     deposited by the Vendors' solicitors in an interest bearing account of a
     Canadian chartered bank or trust company in the City of Vaughan and will be
     dealt with in accordance with the following provisions:

     (a)  if the purchase and sale of the Purchased Shares is completed on the
          Closing Date, the Deposit plus all interest earned thereon will be
          released from trust and applied toward satisfaction of the Purchase
          Price;

     (b)  subject to section 2.4(1)(c) below, if the purchase and sale of the
          Purchased Shares is not completed on the Closing Date, the Deposit
          plus all interest earned thereon will be released from trust and
          returned to the Purchaser; and

     (c)  if the purchase and sale of the Purchased Assets is not completed due:

          (i)   to the failure of the Purchaser to satisfy any of the conditions
                set out in sections 6.3(1) or (3) hereof, or

          (ii)  to the failure of the Purchaser to secure satisfactory financing
                to complete the purchase of the Purchased Shares on or before
                the Closing Date,

          then the Deposit plus all interest thereon will be released from trust
          and forfeited and paid to the Vendors.

(2)  At the Closing Time, the Purchaser will pay to the Vendors an amount equal
     to the Purchase Price less the amount of the amount of the Deposit and all
     interest earned thereon, payable in the following manner:

     (a)  subject to section 2.5, an amount equal to the Purchase Price, less
          the sum of $75,000 and the amount of the Deposit and all interest
          earned thereon, payable by certified cheque or bank draft (the "First
          Payment") to the Vendors; and

     (b)  the sum of $75,000 (the "Escrow Funds") payable by certified cheque or
          bank draft to the Vendors' solicitor (the "Escrow Agent") to be held
          in trust on the terms and conditions of the Escrow Agreement (the
          "Second Payment").

2.5  Shareholder Loans

At the Closing Time, those loans payable by the Company to the Vendors or to any
individual Vendor (the "Vendor Loans") shall be settled in the following manner:

(1)  the Purchaser shall advance to the Company the amount of the Vendor Loans;

(2)  the Company shall pay such amount to the Vendors or any of them in
     satisfaction of the Vendor Loans; and
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                                      -8-

(3)  the amount of the Vendor Loans shall be deducted from the amount payable to
     the Vendors or any of them in respect of the First Payment.

2.6   Closing Date Assets and Liabilities

On the Closing Date, the assets and liabilities of the Company shall consist of
the following:

(1)  a minimum cash amount of $175,000 held in an account with a chartered bank;

(2)  Working Capital at Closing in the amount of $400,000;

(3)  capital assets, in good working order; and

(4)  the Company shall be subject to no claims or liabilities other than the
     Liabilities at Closing and, in any event, the Liabilities at Closing,
     excluding Trade Payables, shall not exceed $50,000.

2.7  Valuation

The determination of the value of the Working Capital at Closing, and the
verification of the value of each of the Liabilities at Closing, Trade Payables,
Receivables at Closing Work in Progress at Closing and Inventory at Closing (the
"Valuation") shall be completed by the Vendors' accountant within 60 days
following the Closing Date (the "Valuation Period").  To the extent that a
Receivable is collected during the 60 day period following the Closing Date (the
"Holdback Period"), and such Receivable is not included in the calculation of
Working Capital at Closing because it not a Receivable at Closing, such
Receivable shall be taken into account in determining the Working Capital at
Closing.  Receivables, excluding Receivables at Closing, that remain uncollected
for the duration of the Holdback Period shall be assigned by the Purchaser to
the Vendors for no additional consideration.

The Valuation shall be prepared as of a date subsequent to the expiry of the
Holdback Period.  The Valuation shall contain the following information:

(1)  the amount of the of the Liabilities at Closing, excluding the Trade
     Payables;

(2)  the amount of the Receivables at Closing, Work in Progress at Closing and
     Inventory at Closing;

(3)  the amount of the Receivables at Closing, if any, which remain uncollected
     at the end of the Holdback Period; and

(4)  the value of the Working Capital at Closing and the amount, if any, that
     $400,000 exceeds the value of the Working Capital at Closing.

The Purchaser shall be provided with a copy of the Valuation, and shall have
five Business Days following the expiry of the Valuation Period to verify the
Valuation.  If the Purchaser disagrees
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                                      -9-

with the Valuation, the Purchaser shall give written notice (the "Disagreement
Notice") to the Vendors by the end of the fifth Business Day following the
expiry of the Valuation Period. If the Purchaser fails to provide a Disagreement
Notice, the Purchaser shall be deemed to agree with the Valuation so provided.
If the Purchaser delivers the Disagreement Notice to the Vendors, and the
Purchaser and Vendors cannot agree on the amount of the Valuation within 10
business days from the date of delivery of the Disagreement Notice, the parties
shall refer the matter to such established accounting firm as agreed to by the
Purchaser and Vendors (the "Auditor"), for an audited, binding, final and non-
appealable determination of the Valuation.

2.8  Post-Closing Adjustments

Notwithstanding the provisions of this or any ancillary agreement, to the extent
that the value of the Working Capital at Closing is greater than $400,000, the
Purchaser shall pay to the Vendors an amount equal to the excess as an increase
in the Purchase Price; and, subject to the provisions of Article 3 of the Escrow
Agreement, to the extent that the value of the Working Capital at Closing is
less than $400,000, the Vendors shall pay to the Purchaser an amount equal to
the deficiency as a decrease in the Purchase Price.

2.9  Employment of Bernard Tanunagara

On or prior to the Closing Date, the Purchaser and Bernard Tanunagara shall
enter into the Employment Agreement.

                  ARTICLE 3 - REPRESENTATIONS AND WARRANTIES

3.1  Representations and Warranties by the Company and the Vendors.

The Company and the Vendors hereby jointly and severally represent and warrant
to the Purchaser as follows, and confirm that the Purchaser is relying upon the
accuracy of each of such representations and warranties in connection with the
purchase of the Purchased Shares and the completion of the other transactions
hereunder:

(1)  Corporate Authority and Binding Obligation.  The Company has good right,
     full corporate power and absolute authority to enter into this Agreement
     and to sell, assign and transfer the Purchased Shares to the Purchaser in
     the manner contemplated herein and to perform all of the Company's
     obligations under this Agreement.  The Vendors have good right, full power
     and authority to enter into this Agreement and to perform all of the
     Vendor's obligations under this Agreement.  Each of the Company and the
     Vendors and the Company's shareholders and board of directors have taken
     all necessary or desirable actions, steps and corporate and other
     proceedings to approve or authorize, validly and effectively, the entering
     into, and the execution, delivery and performance of this Agreement and the
     sale and transfer of the Purchased Shares by the Vendors to the
<PAGE>

                                     -10-

     Purchaser. This Agreement is a legal, valid and binding obligation of the
     Company and the Vendors, enforceable against each of them in accordance
     with its terms subject to:

     (a)  bankruptcy, insolvency, moratorium, reorganization and other laws
          relating to or affecting the enforcement of creditors' rights
          generally, and

     (b)  the fact that equitable remedies, including the remedies of specific
          performance and injunction, may only be granted in the discretion of a
          court.

(2)  No Other Purchase Agreements.  No person has any agreement, option,
     understanding or commitment, or any right or privilege (whether by law,
     pre-emptive or contractual) capable of becoming an agreement, option or
     commitment, including convertible securities, warrants or convertible
     obligations of any nature, for:

     (a)  the purchase, subscription, allotment or issuance of, or conversion
          into, any of the unissued shares in the capital of the Company or any
          securities of the Company;

     (b)  the purchase from any of the Vendors of any of the Purchased Shares;
          or

     (c)  the purchase or other acquisition from the Company of any of its
          undertaking, property or assets, other than in the ordinary course of
          the Business.

(3)  Contractual and Regulatory Approvals.  Except as specified in Schedule
     3.1(3) attached hereto, neither the Company nor any of the Vendors is under
     any obligation, contractual or otherwise, to request or obtain the consent
     of any person, and no permits, licenses, certifications, authorizations or
     approvals of, or notifications to, any federal, provincial, municipal or
     local government or governmental agency, board, commission or authority are
     required to be obtained by the Company or the Vendors:

     (a)  in connection with the execution, delivery or performance by the
          Vendors or the Company of this Agreement or the completion of any of
          the transactions contemplated herein;

     (b)  to avoid the loss of any permit, licence, certification or other
          authorization; or

     (c)  in order that the authority of the Company to carry on the Business in
          the ordinary course and in the same manner as presently conducted
          remains in good standing and in full force and effect as of and
          following the closing of the transactions contemplated hereunder.

     Complete and correct copies of any agreements under which the Company or
     the Vendors is obligated to request or obtain any such consent have been
     provided to the Purchaser.

(4)  Status, Constating Documents and Licences.

     (a)  The Company is a corporation duly incorporated and validly subsisting
          in all respects under the laws of Ontario. The Company is a "private
          company", as
<PAGE>

                                     -11-

          defined in the Securities Act, R.S.O. 1990, c.S.5. The Company has all
          necessary corporate power to own its properties and to carry on its
          business as it is now being conducted.

     (b)  The articles, by-laws and other constating documents of the Company,
          as amended to the date hereof, are listed in Schedule 3.1(4) attached
          hereto, and complete and correct copies of each of those documents
          have been delivered to the Purchaser.

     (c)  The Company is duly licensed, registered and qualified as a
          corporation to do business, is up-to-date in the filing of all
          required corporate returns and other notices and filings and is
          otherwise in good standing in all respects, in each jurisdiction in
          which:

          (i)  it owns or leases property, or

          (ii) the nature or conduct of its business or any part thereof, or the
               nature of the property of the Company or any part thereof, makes
               such qualification necessary or desirable to enable the Business
               to be carried on as now conducted or to enable the property and
               assets of the Company to be owned, leased and operated by it.

     All of the Company's Licences are listed in Schedule 3.1(4) attached hereto
     and are valid and subsisting.  Complete and correct copies of the Licences
     have been delivered to the Purchaser.  The Company is in compliance with
     all terms and conditions of the Licences.  There are no proceedings in
     progress, pending or, to the best of the knowledge of the Vendors or the
     Company, threatened, which could result in the revocation, cancellation or
     suspension of any of the Licences.

(5)  Compliance with Constating Documents, Agreements and Laws.  The execution,
     delivery and performance of this Agreement and each of the other agreements
     contemplated or referred to herein by the Vendors and the Company, and the
     completion of the transactions contemplated hereby, will not constitute or
     result in a violation or breach of or default under, or cause the
     acceleration of any obligations of the Company or the Vendors, as the case
     may be, under:

     (a)  any term or provision of any of the articles, by-laws or other
          constating documents of the Company;

     (b)  subject to obtaining the contractual consents referred to in Schedule
          3.1(3) hereof, the terms of any agreement (written or oral),
          indenture, instrument or understanding or other obligation or
          restriction to which the Company or any of  the Vendors is a party or
          by which any of them is bound; or

     (c)  subject to obtaining the regulatory consents referred to in Schedule
          3.1(3) hereof, any term or provision of any of the Licences or any
          order of any court, governmental authority or regulatory body or any
          law or regulation of any
<PAGE>

                                     -12-

          jurisdiction in which the Business is carried on.

(6)  Corporate Records.  The corporate records and minute books of the Company,
     all of which have been provided to the Purchaser, contain complete and
     accurate minutes of all meetings of the directors and shareholders of the
     Company held since its incorporation, and original signed copies of all
     resolutions and by-laws duly passed or confirmed by the directors or
     shareholders of the Company other than at a meeting.  All such meetings
     were duly called and held.  The share certificate books, register of
     security holders, register of transfers and register of directors and any
     similar corporate records of the Company are complete and accurate.  All
     exigible security transfer tax or similar tax payable in connection with
     the transfer of any securities of the Company has been duly paid.

(7)  Authorized and Issued Capital.  The authorized capital of the Company
     consists of an unlimited number of common shares of which 120 common shares
     have been duly issued and are outstanding as fully paid and non-assessable
     shares.  No shares or other securities of the Company have been issued in
     violation of any laws, the articles of incorporation, by-laws or other
     constating documents of the Company or the terms of any shareholders'
     agreement or any agreement to which the Company is a party or by which it
     is bound.  The Vendors own all of the issued and outstanding shares of the
     Company as the shareholders of record and as the beneficial owners, with
     good and marketable title thereto, free and clear of any and all
     Encumbrances.

(8)  Shareholders' Agreements, etc.  There are no shareholders' agreements,
     pooling agreements, voting trusts or other similar agreements with respect
     to the ownership or voting of any of the shares of the Company.

(9)  Financial Statements.

     (a)  The Unaudited Financial Statements have been prepared in accordance
          with generally accepted accounting principles applied on a basis
          consistent with that of the previous fiscal year, are true, correct
          and complete in all material respects and present fairly the
          consolidated financial condition of the Company as of December 31,
          1998 and the two preceding fiscal years of the Company, including the
          consolidated assets and liabilities of the Company as of December 31,
          1998, and the consolidated revenues, expenses and results of the
          operations of the Company for the fiscal year ended on December 31,
          1998 and the two preceding fiscal years of the Company.

     (b)  The Interim Financial Statements have been prepared in accordance with
          generally accepted accounting principles applied on a basis consistent
          with the Unaudited Financial Statements, are true, correct and
          complete in all material respects and present fairly, in all material
          respects, the consolidated financial condition of the Company as of
          November 30, 1999, including the consolidated assets and liabilities
          of the Company as of November 30, 1999, the consolidated revenues,
          expenses and results of the operations of the Company for the eleven
          month period ended on November 30, 1999.
<PAGE>

                                      -13-

     (c)  The financial condition of the Company is now at least as good as the
          financial condition reflected in the Interim Financial Statements.

(10) Financial Records.  All material financial transactions of the Company have
     been recorded in the financial books and records of the Company in
     accordance with good business practice, and such financial books and
     records:

     (a)  accurately reflect, in all material respects, the basis for the
          financial condition and the revenues, expenses and results of
          operations of the Company shown in the Unaudited Financial Statements
          and the Interim Financial Statements; and

     (b)  together with all disclosures made in this Agreement or in the
          Schedules hereto, present fairly, in all material respects, the
          financial condition and the revenues, expenses and results of the
          operations of the Company as of and to the date hereof.

     No information, records or systems pertaining to the operation or
     administration of the Business are in the possession of, recorded, stored,
     maintained by or otherwise dependent upon any other person.

(11) Liabilities of the Company.  There are no liabilities (contingent or
     otherwise) of the Company of any kind whatsoever, and there is no basis for
     assertion against the Company of any liabilities of any kind, other than:

     (a)  liabilities disclosed or reflected in or provided for in the Unaudited
          Financial Statements or the Interim Financial Statements;

     (b)  liabilities incurred since the Interim Financial Statements Date which
          were incurred in the ordinary course of the routine daily affairs of
          the Business and, in the aggregate, are not materially adverse to the
          Business; and

     (c)  other liabilities disclosed in this Agreement or in the schedules
          attached hereto.

(12) Availability of Financial Information.  On or before February 10, 2000, the
     Company will be in a position to provide or produce all information,
     documentation and other materials necessary for an auditor to complete an
     audit of the Business for the year ending December 31, 1999.

(13) Indebtedness.  Except as disclosed in the Interim Financial Statements, the
     Company has no bonds, debentures, mortgages, promissory notes or other
     indebtedness maturing more than one year after the date of their original
     creation or issuance, and is not under any obligation to create or issue
     any bonds, debentures, mortgages, promissory notes or other indebtedness
     maturing more than one year after the date of their original creation or
     issuance.

(14) Absence of Certain Changes or Events.  Since the Interim Statements Date,
     the Company has not:
<PAGE>

                                      -14-

     (a)  incurred any obligation or liability (fixed or contingent), except
          normal trade or business obligations incurred in the ordinary course
          of the Business, none of which is materially adverse to the Company;

     (b)  paid or satisfied any obligation or liability (fixed or contingent),
          except:

          (i)    current liabilities included in the Interim Financial
                 Statements;

          (ii)   current liabilities incurred since the Interim Statements Date
                 in the ordinary course of the Business; and

          (iii)  scheduled payments pursuant to obligations under loan
                 agreements or other contracts or commitments described in this
                 Agreement or in the Schedules hereto.

     (c)  created any Encumbrance upon any of its properties or assets, except
          as described in this Agreement or in the schedules hereto;

     (d)  sold, assigned, transferred, leased or otherwise disposed of any of
          its properties or assets, except in the ordinary course of the
          Business;

     (e)  purchased, leased or otherwise acquired any properties or assets,
          except in the ordinary course of the Business and except for those
          items listed in Schedule 2.3;

     (f)  waived, cancelled or written-off any rights, claims, accounts
          receivable or any amounts payable to the Company, except in the
          ordinary course of the Business;

     (g)  entered into any transaction, contract, agreement or commitment,
          except in the ordinary course of the Business;

     (h)  terminated, discontinued, closed or disposed of any plant, facility or
          business operation;

     (i)  had any supplier terminate, or communicate to the Company the
          intention or threat to terminate its relationship with the Company, or
          the intention to substantially reduce the quantity of products or
          services it sells to the Company, except in the case of suppliers
          whose sales to the Company are not, in the aggregate, material to the
          Business or the Condition of the Company;

     (j)  had any customer terminate, or communicate to the Company the
          intention or threat to terminate, its relationship with the Company,
          or the intention to substantially reduce the quantity of products or
          services it purchases from the Corporation, or its dissatisfaction
          with the products or services sold by the Company, except in the case
          of customers whose purchases from the Company are not, in the
          aggregate, material to the Business or the Condition of the Company;

     (k)  made any material change in the method of billing customers or the
          credit terms
<PAGE>

                                      -15-

          made available by the Company to its customers;

     (l)  made any material change with respect to any method of management,
          operation or accounting in respect of the Business;

     (m)  suffered any damage, destruction or loss (whether or not covered by
          insurance) which has materially adversely affected or could materially
          adversely affect the Business or the Condition of the Company;

     (n)  increased any form of compensation or other benefits payable or to
          become payable to any of the employees of the Company, except
          increases made in the ordinary course of the Business which do not
          exceed 5% in the aggregate, of the amount of the aggregate salary
          compensation payable to all of the Company's employees prior to such
          increase;

     (o)  suffered any extraordinary loss relating to the Business;

     (p)  made or incurred any material change in, or become aware of any event
          or condition which is likely to result in a material change in, the
          Business or the Condition of the Company or its relationships with its
          customers, suppliers or employees, or

     (q)  authorized, agreed or otherwise become committed to do any of the
          foregoing.

(15) Commitments for Capital Expenditures.  Save and except for those items
     herein disclosed, the Company is not committed to make any capital
     expenditures, nor have any capital expenditures been authorized by the
     Company at any time since the Interim Statements Date, except for capital
     expenditures made in the ordinary course of the routine daily affairs of
     the Business which, in the aggregate, do not exceed $5,000.

(16) Dividends and Distributions. Since the Interim Statements Date and except
     as disclosed in Schedule 3.1(16) attached hereto, the Company has not
     declared or paid any dividend or made any other distribution on any of its
     shares of any class, or redeemed or purchased or otherwise acquired any of
     its shares of any class, or reduced its authorized capital or issued
     capital, or agreed to any of the foregoing.

(17) Tax Matters.

     (a)  For purposes of this Agreement, the term "Governmental Charges" means
          and includes all taxes, customs duties, rates, levies, assessments,
          reassessments and other charges, together with all penalties, interest
          and fines with respect thereto, payable to any federal, provincial,
          municipal, local or other government or governmental agency,
          authority, board, bureau or commission, domestic or foreign.

     (b)  The Company has duly and on a timely basis prepared and filed all tax
          returns and other documents required to be filed by it in respect of
          all Governmental Charges
<PAGE>

                                      -16-

          and such returns and documents are complete and correct. Complete and
          correct copies of all such returns and other documents filed in
          respect of the three fiscal years of the Company ending prior to the
          date hereof have been provided to the Purchaser.

     (c)  The Company has paid all Governmental Charges, which are due and
          payable by it on or before the date hereof.  Adequate provision was
          made in the Unaudited Financial Statements and Interim Financial
          Statements for all Governmental Charges for the periods covered by the
          Unaudited Financial Statements and Interim Financial Statements,
          respectively.  The Company has no liability for Governmental Charges
          other than those provided for in the Unaudited Financial Statements
          and those arising in the ordinary course of the operation of the
          Business since the Interim Statements Date.

     (d)  Canadian federal and provincial income tax assessments have been
          issued to the Company covering all past periods up to and including
          the fiscal year ended December 31, 1998.  There are no actions, suits,
          proceedings, investigations, inquiries or claims now pending or made
          or, to the best of the knowledge of the Vendors and the Company,
          threatened against the Company in respect of Governmental Charges.

     (e)  There are no agreements, waivers or other arrangements providing for
          any extension of time with respect to the filing of any tax return or
          other document or the payment of any Governmental Charges by the
          Company or the period for any assessment or reassessment of
          Governmental Charges. Only the fiscal years of the Company subsequent
          to December 31, 1998 remain open for assessment for additional taxes.

     (f)  The Company has withheld from each amount paid or credited to any
          person the amount of Governmental Charges required to be withheld
          therefrom and has remitted such Governmental Charges to the proper tax
          or other receiving authorities within the time required under
          applicable legislation.

     (g)  Schedule 3.1(17) attached hereto accurately sets out, for purposes of
          the Income Tax Act, S.C. 1970-71-72, c. 63 (Canada), the following:

          (i)    the paid-up capital of all issued and outstanding shares in the
                 capital of the Company;

          (ii)   all non-capital losses of the Company;

          (iii)  all net capital losses of the Company;

          (iv)   the amount of all investment tax credits available to the
                 Company;

          (v)    the adjusted cost base of the Company's capital properties;
<PAGE>

                                      -17-

          (vi)   the cost of the Company's depreciable properties, the capital
                 cost allowance taken in respect of each class of such
                 properties and the undepreciated capital cost of each class of
                 such properties;

          (vii)  the amount (if any) of the Company's capital dividend account;

          (viii) the amount (if any) of the Company's cumulative eligible
                 capital account, and

          (ix)   the amount (if any) of the Company's refundable dividend tax on
                 hand.

     (h)  The Company is a Canadian-controlled private corporation, as defined
          in the Income Tax Act, S.C. 1970-71-72, c. 63 (Canada), and has been
          one since January 8, 1988.

(18) Litigation.  Except for the matters referred to in Schedule 3.1(18)
     attached hereto, there are no actions, suits or proceedings, judicial or
     administrative pending or, to the best of the knowledge of the Vendors and
     the Company, threatened, by or against or affecting the Company, at law or
     in equity, or before or by any court or any federal, provincial, municipal
     or other governmental department, commission, board, bureau, agency or
     instrumentality, domestic or foreign.   Except for the matters referred to
     in Schedule 3.1(18), there are no grounds on which any such action, suit or
     proceeding might be commenced with any reasonable likelihood of success.

(19) Environmental Matters.

     (a)  For the purposes of this Agreement, the following terms and
          expressions shall have the following meanings:

          (i)    "Environmental Laws" means all applicable statutes,
                 regulations, ordinances, by-laws, and codes and all
                 international treaties and agreements, now or hereafter in
                 existence in Canada (whether federal, provincial or municipal)
                 and in the United States (whether federal, state or local)
                 relating to the protection and preservation of the environment,
                 occupational health and safety, product safety, product
                 liability or Hazardous Substances, including, without
                 limitation, the Environmental Protection Act, R.S.O. 1990, c.
                 E. 19 (Ontario), as amended from time to time (the "EPA"), and
                 the Canadian Environmental Protection Act, R.S.C. 1985, c. 16
                 (4th Supp.), as amended from time to time (the "CEPA").

          (ii)   "Environmental Permits" includes all orders, permits,
                 certificates, approvals, consents, registrations and licences
                 issued by any authority of competent jurisdiction under
                 Environmental Laws.

          (iii)  "Hazardous Substance" means, collectively, any contaminant (as
                 defined in the EPA), toxic substance (as defined in the CEPA),
                 dangerous goods (as defined in the Transportation of Dangerous
                 Goods Act, R.S.C. 1985, c.
<PAGE>

                                      -18-

                 T-19 (Canada), as amended from time to time) or pollutant or
                 any other substance which when released to the natural
                 environment is likely to cause, at some immediate or future
                 time, material harm or degradation to the natural environment
                 or material risk to human health.

          (iv)   "Release" means any release, spill, leak, emission, discharge,
                 leach, dumping, escape or other disposal which is or has been
                 made in contravention of any Environmental Laws.

     (b)  Except as disclosed in Schedule 3.1(19) attached hereto, the Company,
          the operation of the Business, the property and assets owned or used
          by the Company and the use, maintenance and operation thereof have
          been and are in compliance with all Environmental Laws.  The Company
          has complied with all reporting and monitoring requirements under all
          Environmental Laws.  The Company has not received any notice of any
          non-compliance with any Environmental Laws, and the Company has never
          been convicted of an offence for non-compliance with any Environmental
          Laws or been fined or otherwise sentenced or settled such prosecution
          short of conviction.

     (c)  The Company has obtained all Environmental Permits necessary to
          conduct the Business and to own, use and operate the properties and
          assets of the Company.  All such Environmental Permits are listed in
          Schedule 3.1(19) and complete and correct copies thereof have been
          provided to the Purchaser.

     (d)  Except as disclosed in Schedule 3.1(19), there are no Hazardous
          Substances located on or in any of the properties or assets owned or
          used by the Company, and no Release of any Hazardous Substances has
          occurred on or from the properties and assets of the Company or has
          resulted from the operation of the Business and the conduct of all
          other activities of the Company. Except as disclosed in Schedule
          3.1(19), the Company has not used any of its properties or assets to
          produce, generate, store, handle, transport or dispose of any
          Hazardous Substances and none of the Real Properties or Leased
          Premises has been or is being used as a landfill or waste disposal
          site.

     (e)  Without limiting the generality of the foregoing, except as disclosed
          in Schedule 3.1(19), there are no underground or surface storage tanks
          or urea formaldehyde foam insulation, asbestos, polychlorinated
          biphenyl's (PCBs) or radioactive substances located on or in any of
          the properties or assets owned or used by the Company.  The Company is
          not, and there is no basis upon which the Company could become,
          responsible for any clean-up or corrective action under any
          Environmental Laws.  The Company has never conducted or caused to be
          conducted an environmental audit, assessment or study of any of the
          properties or assets of the Company.

     (f)  Except as disclosed in Schedule 3.1(19), there are no pending or
          proposed changes to Environmental Laws, which would render illegal or
          restrict the manufacture or sale of any products manufactured or sold
          or services provided by
<PAGE>

                                      -19-

          the Company.

(20) Title to Assets.  The Company is the owner of and has good and marketable
     title to all of its properties and assets, including, without limitation,
     all properties and assets reflected in the Interim Financial Statements and
     all properties and assets acquired by the Company after the Interim
     Statements Date, free and clear of all Encumbrances whatsoever, except for:

     (a)  the properties and assets disposed of, utilized or consumed by the
          Company since the Interim Statements Date in the ordinary course of
          the Business;

     (b)  the Encumbrances disclosed or reflected in the Unaudited Financial
          Statements or the Interim Financial Statements;

     (c)  liens for taxes not yet due and payable; and

     (d)  the Encumbrances described in Schedule 3.1(20) attached hereto.

     No other person owns any assets, which are being used in the Business,
     except for the Leased Premises and personal property leased by the Company.
     There are no agreements or commitments to purchase property or assets by
     the Company, other than in the ordinary course of the Business.

(21) Deposit Accounts and Safe Deposit Boxes of the Company.  The name and
     address of each bank, trust company or similar institution with which the
     Company has one or more accounts or one or more safe deposit boxes, the
     number of each such account and safe deposit box and the names of all
     persons authorized to draw thereon or to have access thereto are as set
     forth in Schedule 3.1(21) attached hereto.

(22) Accounts Receivable.  The accounts receivable of the Company reflected in
     the Interim Financial Statements and all accounts receivable of the Company
     arising since the Interim Statements Date arose from bona fide transactions
     in the ordinary course of the Business and are valid, enforceable and fully
     collectible accounts (subject to a reasonable allowance, consistent with
     past practice, for doubtful accounts as reflected in the Interim Financial
     Statements or as previously disclosed in writing to the Purchaser).  Such
     accounts receivable are not subject to any set-off or counterclaim.

(23) Inventory.  The current inventory of the Company, subject to a reasonable
     allowance for obsolete inventory (consistent with the allowances reflected
     in the Unaudited Financial Statements and the Interim Financial
     Statements), is good and usable and is capable of being processed and sold
     in the ordinary course of the Business at normal profit margins.

(24) Real Properties.  The Company does not own or have any right, title or
     interest in any real property, except for the Company's leasehold interest
     in the Leased Premises.

(25) Leased Premises.  Schedule 1.1(w) attached hereto describes all leases or
     agreements to lease under which the Company leases any real property.
     Complete and correct copies of
<PAGE>

                                      -20-

     the Leases have been provided to the Purchaser. The Company is exclusively
     entitled to all rights and benefits as lessee under the Leases and the
     Company has not sublet, assigned, licensed or otherwise conveyed any rights
     in the Leased Premises or in the Leases to any other person. The names of
     the other parties to the Leases, the description of the Leased Premises,
     the term, rent and other amounts payable under the Leases and all renewal
     options available under the Leases are accurately described in Schedule
     1.1(w). All rental and other payments and other obligations required to be
     paid and performed by the Corporation pursuant to the Leases have been duly
     paid and performed. The Corporation is not in default of any of its
     obligations under the Leases and, to the best of the knowledge of the
     Vendors and the Company, none of the landlords or other parties to the
     Leases are in default of any of their obligations under the Leases. The
     terms and conditions of the Leases will not be affected by, nor will any of
     the Leases be in default as a result of, the completion of the transactions
     contemplated hereunder. The use by the Company of the Leased Premises is
     not in breach of any building, zoning or other statute, by-law, ordinance,
     regulation, covenant, restriction or official plan. The Company has
     adequate rights of ingress to and egress from the Leased Premises for the
     operation of the Business in the ordinary course.

(26) Work Orders and Deficiencies.  There are no outstanding work orders, non-
     compliance orders, deficiency notices or other such notices relative to the
     Real Properties, the Leased Premises, the other properties and assets of
     the Company or the Business which have been issued by any regulatory
     authority, police or fire department, sanitation, environment, labour,
     health or other governmental authorities or agencies.  There are no matters
     under discussion with any such department or authority relating to work
     orders, non-compliance orders, deficiency notices or other such notices.
     The Business is not being carried on, and none of the Real Properties, the
     Leased Premises or the other properties or assets of the Company are being
     operated in a manner, which is in contravention of any statute, regulation,
     rule, code, standard or policy.  No amounts are owing by the Company in
     respect of the Real Properties or the Leased Premises to any governmental
     authority or public utility, other than current accounts, which are not in
     arrears.

(27) Condition of Properties and Equipment.  The buildings and structures
     comprising the Real Properties and, to the best of the knowledge of the
     Vendors and the Company, those comprising the Leased Premises, are free of
     any structural defect. The heating, ventilating, plumbing, drainage,
     electrical and air conditioning systems and all other systems used in the
     Real Properties and the Leased Premises and all machinery, equipment,
     tools, furniture, furnishings and materials used in the Business are in
     good working order, fully operational and free of any defect, except for
     normal wear and tear.

(28) Leases of Personal Property.  Except as set out in Schedule 3.1(28)
     attached hereto, the Company is not the lessee under any lease of personal
     property in respect of which the annual financial obligation exceeds
     $1,000.  Complete and correct copies of each of the leases referred to in
     Schedule 3.1(28) have been provided to the Purchaser.

(29) Intellectual Property.
<PAGE>

                                      -21-

     (a)  Schedule 3.1(29) attached hereto lists and contains a description of:

          (i)    all patents, patent applications and registrations, trade
                 marks, trade mark applications and registrations, copyrights,
                 copyright applications and registrations, trade names and
                 industrial designs, domestic or foreign, owned or used by the
                 Company or relating to the operation of the Business;

          (ii)   all trade secrets, know-how, inventions and other intellectual
                 property owned or used by the Company or relating to the
                 Business, and

          (iii)  all computer systems and application software, including
                 without limitation all documentation relating thereto and the
                 latest revisions of all related object and source codes
                 therefor, owned or used by the Company or relating to the
                 Business,

          (all of the foregoing being hereinafter collectively called the
          "Intellectual Property").

     (b)  The Company has good and valid title to all of the Intellectual
          Property, free and clear of any and all Encumbrances, except in the
          case of any Intellectual Property licensed to the Company as disclosed
          in Schedule 3.1(29). Complete and correct copies of all agreements,
          whereby any rights in any of the Intellectual Property have been
          granted or licensed to the Company, have been provided to the
          Purchaser.  No royalty or other fee is required to be paid by the
          Company to any other person in respect of the use of any of the
          Intellectual Property except as provided in such agreements delivered
          to the Purchaser. The Company has protected its rights in the
          Intellectual Property in the manner and to the extent described in
          Schedule 3.1(29). Except as indicated in Schedule 3.1(29), the Company
          has the exclusive right to use all of the Intellectual Property and
          has not granted any licence or other rights to any other person in
          respect of the Intellectual Property.  Complete and correct copies of
          all agreements whereby any rights in any of the Intellectual Property
          have been granted or licensed by the Company to any other person have
          been provided to the Purchaser.

     (c)  Except as disclosed in Schedule 3.1(29), there are no restrictions on
          the ability of the Company or any successor to or assignee from the
          Company to use and exploit all rights in the Intellectual Property.
          All statements contained in all applications for registration of the
          Intellectual Property were true and correct as of the date of such
          applications. Each of the trademarks and trade names included in the
          Intellectual Property is in use.  None of the rights of the Company in
          the Intellectual Property will be impaired or affected in any way by
          the transactions contemplated by this Agreement.

     (d)  The conduct of the Business and the use of the Intellectual Property
          does not infringe, and the Company has not received any notice,
          complaint, threat or claim alleging infringement of, any patent, trade
          mark, trade name, copyright, industrial
<PAGE>

                                      -22-

          design, trade secret or other Intellectual Property or propriety right
          of any other person, and the conduct of the Business does not include
          any activity which may constitute passing off.

     (i)  The computer systems, including hardware and software, are free from
          viruses and the Vendors and the Company have taken, and will continue
          to take, all steps and implement all procedures necessary to ensure,
          so far as reasonably possible, that such systems are free from viruses
          and will remain so until the Closing Time.

(30) Year 2000 Compliance.  The computer programs and software used by the
     Vendors correctly recognize, calculate, sort, store, display and/or process
     dates outside of the range of 1900 to 1998, including the years 1999, 2000
     and beyond, and correctly recognize that the year 2000 is a leap year and
     correctly handle all date calculations involving the date February 29,
     2000.  To the knowledge of the Vendors, the computer programs and software
     used by the Vendors' suppliers, customers and creditors and financial
     service and other service providers with which the Vendors have dealings
     similarly correctly recognize, calculate, sort, store, display and/or
     process dates outside of the range of 1900 to 1998, including the years
     1999, 2000 and beyond, and correctly recognize that the year 2000 is a leap
     year and correctly handle all date calculations involving the date February
     29, 2000.

(31) Subsidiaries and Other Interests.  The Company has no subsidiaries and does
     not own any securities issued by, or any equity or ownership interest in,
     any other person. The Company is not subject to any obligation to make any
     investment in or to provide funds by way of loan, capital contribution or
     otherwise to any person.

(32) Partnerships or Joint Ventures.  The Company is not a partner or
     participant in any partnership, joint venture, profit-sharing arrangement
     or other association of any kind and is not party to any agreement under
     which the Company agrees to carry on any part of the Business or any other
     activity in such manner or by which the Company agrees to share any revenue
     or profit with any other person.

(33) Customers.  The Vendors shall have previously delivered to the Purchaser a
     true and complete list of all customers of the Business as of the date
     hereof.  The Company is the sole and exclusive owner of, and has the
     unrestricted right to use, such customer list.  Neither the customer list
     nor any information relating to the customers of the Business have, within
     three years prior to the date of this Agreement, been made available to any
     person other than the Purchaser.  Neither the Vendors nor the Company has
     any knowledge of any facts which could reasonably be expected to result in
     the loss of any customers or sources of revenue of the Business which, in
     the aggregate, would be material to the Business or the Condition of the
     Company.

(34) Restrictions on Doing Business.  The Company is not a party to or bound by
     any agreement, which would restrict or limit its right to carry on any
     business or activity or to solicit business from any person or in any
     geographical area or otherwise to conduct the Business as the Company may
     determine.   The Company is not subject to any legislation or any judgment,
     order or requirement of any court or governmental authority which is
<PAGE>

                                      -23-

     not of general application to persons carrying on a business similar to the
     Business. To the best of the knowledge of the Vendors and the Company,
     there are no facts or circumstances which could materially adversely affect
     the ability of the Company to continue to operate the Business as presently
     conducted following the completion of the transactions contemplated by this
     Agreement.

(35) Guarantees, Warranties and Discounts.  Except as described in Schedule
     3.1(35) attached hereto:

     (a)  the Company is not a party to or bound by any agreement of guarantee,
          indemnification, assumption or endorsement or any other like
          commitment of the obligations, liabilities (contingent or otherwise)
          or indebtedness of any person;

     (b)  the Company has not given any guarantee or warranty in respect of any
          of the products sold or the services provided by it, except warranties
          made in the ordinary course of the Business and in the form of the
          Company's standard written warranty, a copy of which has been provided
          to the Purchaser, and except for warranties implied by law;

     (c)  during each of the three fiscal years of the Company ended immediately
          preceding the date hereof, no claims have been made against the
          Company for breach of warranty or contract requirement or negligence
          or for a price adjustment or other concession in respect of any defect
          in or failure to perform or deliver any products, services or work
          which had, in any such year, an aggregate cost exceeding $5,000;

     (d)  there are no repair contracts or maintenance obligations of the
          Company in favour of the customers or users of products of the
          Business, except obligations incurred in the ordinary course of the
          Business and in accordance with the Company's standard terms, a copy
          of which has been provided to the Purchaser;

     (e)  the Company is not now subject to any agreement or commitment, and the
          Company has not, within three years prior to the date hereof, entered
          into any agreement with or made any commitment to any customer of the
          Business which would require the Company to repurchase any products
          sold to such customers or to adjust any price or grant any refund,
          discount or other concession to such customer, and

     (j)  the Company is not required to provide any letters of credit, bonds or
          other financial security arrangements in connection with any
          transactions with its suppliers or customers.

(36) Licences, Agency and Distribution Agreements.  Schedule 3.1(36) attached
     hereto lists all agreements to which the Company is a party or by which it
     is bound under which the right to manufacture, use or market any product,
     service, technology, information, data, computer hardware or software or
     other property has been granted, licensed or otherwise provided to the
     Company or by the Company to any other person, or under which the
<PAGE>

                                      -24-

     Company has been appointed or any person has been appointed by the Company
     as an agent, distributor, licensee or franchisee for any of the foregoing.
     Complete and correct copies of all of the agreements listed in Schedule
     3.1(36) have been provided to the Purchaser. None of the agreements listed
     in Schedule 3.1(36) grant to any person any authority to incur any
     liability or obligation or to enter into any agreement on behalf of the
     Company.

(37) Outstanding Agreements.  The Company is not a party to or bound by any
     outstanding or executory agreement, contract or commitment, whether written
     or oral, except for:

     (a)  any contract, lease or agreement described or referred to in this
          Agreement or in the schedules hereto;

     (b)  any contract, lease or agreement made in the ordinary course of the
          routine daily affairs of the Business under which the Company has a
          financial obligation of less than $5,000 per annum and which can be
          terminated by the Company without payment of any damages, penalty or
          other amount by giving not more than 30 days' notice, and

     (c)  the contracts, leases and agreements described in Schedule 3.1(37)
          attached hereto.

     Complete and correct copies of each of the contracts, leases and agreements
     described in Schedule 3.1(37) have been provided to the Purchaser.

(38) Good Standing of Agreements.  The Company is not in default or breach of
     any of its obligations under any one or more contracts, agreements (written
     or oral), commitments, indentures or other instruments to which it is a
     party or by which it is bound and there exists no state of facts which,
     after notice or lapse of time or both, would constitute such a default or
     breach.  All such contracts, agreements, commitments, indentures and other
     instruments are now in good standing and in full force and effect without
     amendment thereto, the Company is entitled to all benefits thereunder and,
     to the best of the knowledge of the Vendors and the Company, the other
     parties to such contracts, agreements, commitments, indentures and other
     instruments are not in default or breach of any of their obligations
     thereunder.  There are no contracts, agreements, commitments, indentures or
     other instruments under which the Company's rights or the performance of
     its obligations are dependent upon or supported by the guarantee of or any
     security provided by any other person.

(39) Employees.  Schedule 3.1(39) attached hereto sets forth the name, job
     title, duration of employment, vacation entitlement, employee benefit
     entitlement and rate of remuneration (including bonus and commission
     entitlement) of each employee of the Company. Schedule 3.1(39) also sets
     forth the names of all employees of the Company who are now on disability,
     maternity or other authorized leave or who are receiving workers'
     compensation or short-term or long-term disability benefits.

(40) Employment Agreements.  The Company is not a party to any written or oral
<PAGE>

                                      -25-

     employment, service or consulting agreement relating to any one or more
     persons, except for oral employment agreements which are of indefinite term
     and without any special arrangements or commitments with respect to the
     continuation of employment or payment of any particular amount upon
     termination of employment. The Company does not have any employee who
     cannot be dismissed upon such period of notice as is required by law in
     respect of a contract of hire for an indefinite term.

(41) Labour Matters and Employment Standards.

     (a)  The Company is not subject to any agreement with any labour union or
          employee association and has not made any commitment to or conducted
          negotiations with any labour union or employee association with
          respect to any future agreement and, to the best of the knowledge of
          the Vendors and the Company, during the period of five years preceding
          the date of this agreement there has been no attempt to organize,
          certify or establish any labour union or employee association in
          relation to any of the employees of the Company.

     (b)  There are no existing or, to the best of the knowledge of the Vendors
          and the Company, threatened, labour strikes or labour disputes,
          grievances, controversies or other labour troubles affecting the
          Company or the Business.

     (c)  The Company has complied with all laws, rules, regulations and orders
          applicable to it relating to employment, including those relating to
          wages, hours, collective bargaining, occupational health and safety,
          workers' hazardous materials, employment standards, pay equity and
          workers' compensation. There are no outstanding charges or complaints
          against the Company relating to unfair labour practices or
          discrimination or under any legislation relating to employees.  The
          Company has paid in full all amounts owing under the Workplace Safety
          and Insurance Act, R.S.O. 1990, c. W. 11 (Ontario) or comparable
          provincial legislation, and the workers' compensation claims
          experience of the Company would not permit a penalty reassessment
          under such legislation.

(42) Employee Benefit and Pension Plans.

     (a)  Except as listed in Schedule 3.1(42) attached hereto, the Company does
          not have, and is not subject to any present or future obligation or
          liability under, any pension plan, deferred compensation plan,
          retirement income plan, stock option or stock purchase plan, profit
          sharing plan, bonus plan or policy, employee group insurance plan,
          hospitalization plan, disability plan or other employee benefit plan,
          program, policy or practice, formal or informal, with respect to any
          of its employees, other than the Canada Pension Plan, R.S.C. 1985, c.
          C-8, and the Health Insurance Act, R.S.O. 1990, c. H.6 (Ontario) and
          other similar health plans established pursuant to statute.  Schedule
          3.1(42) also lists the general policies, procedures and work-related
          rules in effect with respect to employees of the Company, whether
          written or oral, including but not limited to policies regarding
<PAGE>

                                      -26-

          holidays, sick leave, vacation, disability and death benefits,
          termination and severance pay, automobile allowances and rights to
          company-provided automobiles and expense reimbursements. (The plans,
          programs, policies, practices and procedures listed in Schedule
          3.1(42) are hereinafter collectively called the "Benefit Plans").
          Complete and correct copies of all documentation establishing or
          relating to the Benefit Plans listed in Schedule 3.1(42) or, where
          such Benefit Plans are oral commitments, written summaries of the
          terms thereof, and the most recent financial statements and actuarial
          reports related thereto and all reports and returns in respect thereof
          filed with any regulatory agency within three years prior to the date
          hereof have been provided to the Purchaser.

     (b)  The pension plans included in the Benefit Plans are registered under
          and are in compliance with all applicable federal and provincial
          legislation and all reports, returns and filings required to be made
          thereunder have been made. Such pension plans have been administered
          in accordance with their terms and the provisions of applicable law.
          Each pension plan has been funded in accordance with the requirements
          of such plans and based on actuarial assumptions, which are
          appropriate to the employees of the Company and the Business.  Based
          on such assumptions, there is no unfunded liability under any such
          pension plan.  No changes have occurred since the date of the most
          recent actuarial report provided to the Purchaser in respect of such
          pension plans which makes such report misleading in any material
          respect and, since the date of such report, the Company has not made
          or granted or committed to make or grant any benefit improvements to
          which members of the pension plans are or may become entitled which
          are not reflected in such actuarial report.  No funds have been
          withdrawn by the Company from any such pension plan or other Benefit
          Plans.

     (c)  There are no pending claims by any employee covered under the Benefit
          Plans or by any other person which allege a breach of fiduciary duties
          or violation of governing law or which may result in liability to the
          Company and, to the best of the knowledge of the Vendors and the
          Company, there is no basis for such a claim.  There are no employees
          or former employees of the Company who are receiving from the Company
          any pension or retirement payments, or who are entitled to receive any
          such payments, not covered by a pension plan to which the Company is a
          party.

(43) Insurance.  Schedule 3.1(43) attached hereto contains a true and complete
     list of all insurance policies maintained by the Company or under which the
     Company is covered in respect of its properties, assets, business or
     personnel as of the date hereof. Complete and correct copies of all such
     insurance policies have been provided to the Purchaser.  Such insurance
     policies are in full force and effect and the Company is not in default
     with respect to the payment of any premium or compliance with any of the
     provisions contained in any such insurance policy.  To the best of the
     knowledge of the Vendors and the Company, there are no circumstances under
     which the Company would be required to or, in order to maintain its
     coverage, should give any notice to the insurers under any such insurance
     policies which has not been given. The Company has not received notice
<PAGE>

                                      -27-

     from any of the insurers regarding cancellation of such insurance policies.
     The Company has not failed to present any claim under any such insurance
     policy in due and timely fashion. The Company has not received notice from
     any of the insurers denying any claims.

(44) Non-Arm's Length Matters.  The Company is not a party to or bound by any
     agreement with, is not indebted to, and no amount is owing to the Company
     by, the Vendors or any of the Vendor's Affiliates or any officers, former
     officers, directors, former directors, shareholders, former shareholders,
     employees (except for oral employment agreements with employees) or former
     employees of the Company or any person not dealing at arm's length with any
     of the foregoing. Since the Interim Statements Date, the Company has not
     made or authorized any payments to any of the Vendors, or any of the
     Vendors' Affiliates or any officers, former officers, directors, former
     directors, shareholders, former shareholders, employees or former employees
     of the Company or to any person not dealing at arm's length with any of the
     foregoing, except for salaries and other employment compensation payable to
     employees of the Company in the ordinary course of the routine daily
     affairs of the Business and at the regular rates payable to them.

(45) Government Assistance.  Schedule 3.1(45) attached hereto describes all
     agreements, loans, other funding arrangements and assistance programs
     (collectively called "Government Assistance Programs") which are
     outstanding in favour of the Company from any federal, provincial,
     municipal or other government or governmental agency, board, commission or
     authority, domestic or foreign (collectively called "Government Agencies").
     Complete and correct copies of all documents relating to the Government
     Assistance Programs have been delivered to the Purchaser.  The Company has
     performed all of its obligations under the Government Assistance Programs,
     and no basis exists for any Government Agencies to seek payment or
     repayment by the Company of any amount or benefit received by it under any
     Government Assistance Programs.

(46) Compliance with Laws.  In relation to its business, the Company is not in
     violation of any federal, provincial or other law, regulation or order of
     any government or governmental or regulatory authority, domestic or
     foreign.

(47) Vendors' Residency.  Each one of the Vendors is not a non-resident of
     Canada within the meaning of the Income Tax Act, S.C. 1970-71-72, c. 63
     (Canada).

(48) Copies of Documents.  Complete and correct copies (including all
     amendments) of all contracts, leases and other documents referred to in
     this Agreement or any schedule hereto or required to be disclosed hereby
     have been delivered to the Purchaser.

(49) Disclosure.  No representation or warranty contained in this section 3.01,
     and no statement contained in any schedule, certificate, list, summary or
     other disclosure document provided or to be provided to the Purchaser
     pursuant hereto or in connection with the transactions contemplated hereby
     contains or will contain any untrue statement of a material fact, or omits
     or will omit to state any material fact which is necessary in order to make
     the statements contained therein not misleading.
<PAGE>

                                      -28-

3.2  Representations and Warranties by the Purchaser.

The Purchaser hereby represents and warrants to the Vendors and the Company as
follows, and confirms that the Vendors and the Company are relying upon the
accuracy of each of such representations and warranties in connection with the
sale of the Purchased Shares and the completion of the other transactions
hereunder:

(1)  Corporate Authority and Binding Obligation. The Purchaser has good right,
     full power and authority to enter into this Agreement and to perform all of
     the Purchaser's obligations under this Agreement.  The Purchaser and the
     Purchaser's shareholders and board of directors have taken all necessary or
     desirable actions, steps and corporate and other proceedings to approve or
     authorize, validly and effectively, the entering into, and the execution,
     delivery and performance of this Agreement.  This Agreement is a legal,
     valid and binding obligation of the Purchaser, enforceable against each of
     them in accordance with its terms subject to:

     (a)  bankruptcy, insolvency, moratorium, reorganization and other laws
          relating to or affecting the enforcement of creditors' rights
          generally, and

     (b)  the fact that equitable remedies, including the remedies of specific
          performance and injunction, may only be granted in the discretion of a
          court.

(2)  Corporate Status.  The Purchaser is a corporation duly incorporated and
     validly subsisting in all respects under the laws of its jurisdiction of
     incorporation.  The Purchaser has all necessary corporate power to own its
     properties and to carry on its business as it is now being conducted.

(3)  Compliance with Constating Documents, Agreements and Laws.  The execution,
     delivery and performance of this Agreement and each of the other agreements
     contemplated or referred to herein by the Purchaser, and the completion of
     the transactions contemplated hereby, will not constitute or result in a
     violation, breach or default under:

     (a)  any term or provision of any of the articles, by-laws or other
          constating documents of the Purchaser;

     (b)  the terms of any indenture, agreement (written or oral), instrument or
          understanding or other obligation or restriction to which the
          Purchaser is a party or by which it is bound, or

     (c)  any order of any court, governmental authority or regulatory body or
          any law or regulation of any jurisdiction in which its business is
          carried on.

(4)  Investment Canada Act.  The Purchaser is not a "non-Canadian" for purposes
     of and within the meaning of the Investment Canada Act, R.S.C. 1985, c. 28
     (1st Supp.).
<PAGE>

                                      -29-

    ARTICLE 4 - SURVIVAL AND LIMITATIONS OF REPRESENTATIONS AND WARRANTIES

4.1  Survival of Warranties by the Vendors and the Company.

The representations and warranties made by the Vendors and the Company and
contained in this Agreement, or contained in any document or certificate given
in order to carry out the transactions contemplated hereby, will survive the
closing of the purchase of the Purchased Shares provided for herein and,
notwithstanding such closing or any investigation made by or on behalf of the
Purchaser or any other person or any knowledge of the Purchaser or any other
person, shall continue in full force and effect for the benefit of the
Purchaser, subject to the following provisions of this section.

(a)  Except as provided in (b) and (c) of this section, no Warranty Claim may be
     made or brought by the Purchaser after the date which is two years
     following the Closing Date.

(b)  Any Warranty Claim which is based upon or relates to the tax liability of
     the Company for a particular taxation year may be made or brought by the
     Purchaser at any time prior to the expiration of the period (if any) during
     which an assessment, reassessment or other form of recognized document
     assessing liability for tax, interest or penalties in respect of such
     taxation year under applicable tax legislation could be issued, assuming
     that the Company does not file any waiver or similar document extending
     such period as otherwise determined.

(c)  Any Warranty Claim which is based upon or relates to the title to the
     Purchased Shares or which is based upon intentional misrepresentation or
     fraud by the Vendors or the Company may be made or brought by the Purchaser
     at any time.

After the expiration of the period of time referred to in (a) of this section,
the Vendors will be released from all obligations and liabilities in respect of
the representations and warranties made by the Vendors and the Company and
contained in this Agreement or in any document or certificate given in order to
carry out the transactions contemplated hereby, except with respect to any
Warranty Claims made by the Purchaser in writing prior to the expiration of such
period and subject to the rights of the Purchaser to make any claim permitted by
(b) and or (c) of this section.

4.2  Survival of Warranties by Purchaser.

The representations and warranties made by the Purchaser and contained in this
Agreement or contained in any document or certificate given in order to carry
out the transactions contemplated hereby will survive the closing of the
purchase and sale of the Purchased Shares provided for herein and,
notwithstanding such closing or any investigation made by or on behalf of the
Vendors or the Company or any other person or any knowledge of the Vendors or
the Company or any other person, shall continue in full force and effect for the
benefit of the Vendors and the Company; provided that no Warranty Claim may be
made or brought by the Vendors after the date which is two years following the
Closing Date.
<PAGE>

                                      -30-

4.3  Limitations on Warranty Claims

(a)  No party shall be entitled to make a Warranty Claim if that party has been
     advised in writing or otherwise has actual knowledge prior to the Closing
     Time of the inaccuracy, non-performance, non-fulfillment or breach which is
     the basis for such Warranty Claim and the party completes the transactions
     hereunder notwithstanding such inaccuracy, non-performance, non-fulfillment
     or breach.

(b)  The amount of any damages which may be claimed by the Purchaser pursuant to
     a Warranty Claim shall be calculated to be the cost or loss to the
     Purchaser after giving effect to any insurance proceeds available to the
     Company in relation to the matter which is the subject of the Warranty
     Claim

                             ARTICLE 5 - COVENANTS

5.1  Covenants by the Vendors and the Company.

The Vendors and the Company jointly and severally covenant to the Purchaser that
they will do or cause to be done the following:

(1)  Investigation of Business and Examination of Documents.  During the Interim
     Period, the Vendors will cause and the Company will provide access to, and
     will permit the Purchaser, through its representatives, to make such
     investigation of, the operations, properties, assets and records of the
     Company and of its financial and legal condition as the Purchaser deems
     necessary or advisable to familiarize itself with such operations,
     properties, assets, records and other matters. Without limiting the
     generality of the foregoing, during the Interim Period the Vendors and the
     Company will permit the Purchaser and its representatives to have access to
     the premises used in connection with the Business, at such reasonable times
     as may be designated by the Vendors so as not to disrupt the routine daily
     affairs of the Business, and will produce for inspection and provide copies
     to the Purchaser of:

     (a)  all agreements and other documents referred to in section 3.1 hereof
          or in any of the schedules attached hereto and all other contracts,
          leases, licenses, title documents, title opinions, insurance policies,
          pension plans, information relating to employees of the Company,
          customer lists, information relating to customers and suppliers of the
          Company, documents relating to all indebtedness and credit facilities
          of the Company, documents relating to legal or administrative
          proceedings and all other documents of or in the possession of the
          Company or relating to the Business;

     (b)  all minute books, share certificate books, registers of security
          holders, registers of transfers of securities, registers of directors
          and other corporate documents of the Company;
<PAGE>

                                      -31-

     (c)  all books, records, accounts, tax returns and financial statements of
          the Company, and

     (d)  all other information which, in the reasonable opinion of the
          Purchaser's representatives, is required in order to make an
          examination of the Company and the Business.

     Subject to section 4.3 hereof, such investigations and inspections shall
     not mitigate or affect the representations and warranties of the Vendors
     and the Company hereunder, which shall continue in full force and effect.

(2)  Conduct of Business.  Except as contemplated by this agreement or with the
     prior written consent of the Purchaser, during the Interim Period the
     Vendors and the Company shall:

     (a)  operate the Business only in the ordinary course thereof, consistent
          with past practices;

     (b)  take all actions within their control to ensure that the
          representations and warranties in section 3.1 hereof remain true and
          correct at the Closing Time, with the same force and effect as if such
          representations and warranties were made at and as of the Closing
          Time, and to satisfy or cause to be satisfied the conditions in
          section 6.1 hereof;

     (c)  promptly advise the Purchaser of any facts that come to their
          attention which would cause any of the Vendor's and the Company's
          representations and warranties herein contained to be untrue in any
          respect;

     (d)  take all action to preserve the Business and the goodwill of the
          Company and its relationships with customers, suppliers and others
          having business dealings with it, to keep available the services of
          its present officers and employees and to maintain in full force and
          effect all agreements to which the Company is a party, and take all
          other action reasonably requested by the Purchaser in order that the
          Business and the Condition of the Company will not be impaired during
          the Interim Period;

     (e)  promptly advise the Purchaser in writing of any material adverse
          change in the Business or the Condition of the Company during the
          Interim Period;

     (f)  maintain all of the Company's tangible properties and assets in the
          same condition as they now exist, ordinary wear and tear excepted;

     (g)  maintain the books, records and accounts of the Company in the
          ordinary course and record all transactions on a basis consistent with
          past practice;

     (h)  ensure that the Company does not create, incur or assume any long-term
          debt (including obligations in respect of leases) or create any
          Encumbrance upon any of its properties or assets or guarantee or
          otherwise become liable for the
<PAGE>

                                      -32-

          obligations of any other person or make any loans or advances to any
          person save and except for those items herein disclosed;

     (i)  ensure that the Company does not sell or otherwise dispose of any of
          its properties or assets except in the ordinary course of the
          Business;

     (j)  ensure that the Company does not terminate or waive any right of
          substantial value of the Business;

     (k)  ensure that the Company does not make any capital expenditure in
          excess of $1,000 in respect of any particular item or in excess of
          $5,000 in the aggregate save and except for those items herein
          disclosed;

     (l)  maintain the inventories of the Business in accordance with past
          practice;

     (m)  keep in full force all of the Company's current insurance policies;

     (n)  take all actions within their control to ensure that the Company
          performs all of its obligations falling due during the Interim Period
          under all agreements to which the Company is a party or by which it is
          bound;

     (o)  ensure that the Company does not enter into any agreement other than
          agreements made in the ordinary course of the Business consistent with
          past practice and which involve obligations of less than $1,000;

     (p)  not take any action to amend the articles of incorporation or by-laws
          of the Company;

     (q)  ensure that the Company does not declare or pay any dividends, redeem
          or repurchase any shares in the capital of the Company or make any
          other distributions in respect of the shares of the Company, and

     (r)  ensure that the Company does not increase, in any manner, the
          compensation or employee benefits of any of its directors, officers or
          employees, or pay or agree to pay to any of its directors, officers or
          employees any pension, severance or termination amount or other
          employee benefit not required by any of the employee benefit plans and
          programs referred to in the schedules attached hereto.

(3)  Confidentiality. Pending completion of the transactions contemplated
     herein, the Vendors shall keep confidential information, trade secrets, or
     confidential financial or business documents (collectively, the
     "Information") received by them from the Purchaser concerning the
     Purchaser's Business and shall not disclose such Information to any third
     party provided that any of such Information may be disclosed to the
     Vendors' representatives and professional advisors (the "Advisors") who
     need to know such Information in connection with the transactions
     contemplated hereby (provided the Vendors shall use all reasonable efforts
     to ensure that such directors, officers, employees, representatives and
     professional advisors keep confidential such Information) and
<PAGE>

                                      -33-

     provided further that the Vendors will not be liable for disclosure of the
     Information upon the occurrence of one or more of the following events:

     (i)   the closing of the share purchase contemplated hereby;

     (ii)  the Information becoming generally known to the public other than
           through a breach of this section;

     (iii) the Information being lawfully obtained by the Vendors from a third
           party or parties without breach of this Agreement by the Vendors, as
           shown by documentation sufficient to establish the third party as a
           source of the Information;

     (iv)  the Information being known to the Vendors prior to disclosure by the
           Purchaser, or its advisors, as shown by documentation sufficient to
           establish such knowledge; or

     the Purchaser having provided its prior written approval for such
     disclosure by the Vendors.

(4)  Transfer of Purchased Shares.  At or before the Closing Time, the Vendors
     will cause all necessary steps and corporate proceedings to be taken in
     order to permit the Purchased Shares to be duly and regularly transferred
     to the Purchaser.

(5)  Resignation of Officers and Directors.  At or before the Closing Time, the
     Vendors will cause each person who is a director or officer of the Company,
     other than such persons as may be designated in writing by the Purchaser,
     to submit his or her written resignation as a director or officer to the
     Company which will be effective at the Closing Time.

(6)  Releases by the Vendors.  At the Closing Time, the Vendors will execute and
     deliver to the Company a release in the form of the draft release attached
     hereto as Exhibit "C".

(7)  Non-Competition Agreement.  The Vendors acknowledge that an important part
     of the benefits which the Purchaser will receive in connection with the
     transaction contemplated herein is the ability to carry on the Business
     free from competition from the Vendors, that an absence of such competition
     is an essential premise of the bargain between the Purchaser and Vendors
     and that the Purchaser would be unwilling to enter into this Agreement in
     the absence of the promises by the Vendors not to compete with the
     Business.  Accordingly, the Vendors agree that the non-competition, non-
     solicitation and non-disclosure covenants set forth in the employment
     agreement between the Vendor Bernard Tanunagara and the Purchaser has been
     entered into by Bernard Tanunagara to protect the interests of the
     Purchaser hereunder and not merely in consideration of his agreement to
     render services to the Purchaser

(8)  Employment Agreement.  At the Closing Time, the Vendor, Bernard Tanunagara,
     will execute and deliver to the Company and the Purchaser the Employment
     Agreement in the form of the draft agreement attached hereto as Exhibit
     "A".
<PAGE>

                                      -34-

(9)  Escrow Agreement.  At the Closing Time, the Vendors will execute and
     deliver to the Purchaser the Escrow Agreement in the form of the draft
     agreement attached hereto as Exhibit "B".
(10) Books and Records.  At the Closing Time, the Vendors will cause all books
     and records belonging or relating to the Company to be in possession of the
     Company and the Vendors will make such books and records available to the
     directors designated by the Purchaser.
(11) Liabilities at Closing.  At or before the Closing Time, the Vendors will
     deliver to the Purchaser a list of the Liabilities at Closing.

5.2  Covenants by the Purchaser.

The Purchaser covenants to the Vendors and the Company that it will do or cause
to be done the following:

(1)  Confidentiality. Pending completion of the transactions contemplated
     herein, the Purchaser shall keep confidential information, trade secrets,
     or confidential financial or business documents (collectively, the
     "Information") received by it from the Vendors and/or the Company
     concerning the Company's Business and shall not disclose such Information
     to any third party provided that any of such Information may be disclosed
     to the Purchaser's directors, officers, employees, representatives and
     professional advisors (the "Advisors") who need to know such Information in
     connection with the transactions contemplated hereby (provided the
     Purchaser shall use all reasonable efforts to ensure that such directors,
     officers, employees, representatives and professional advisors keep
     confidential such Information) and provided further that the Purchaser will
     not be liable for disclosure of the Information upon the occurrence of one
     or more of the following events:

     (i)   the closing of the share purchase contemplated hereby;

     (ii)  the Information becoming generally known to the public other than
           through a breach of this section;

     (iii) the Information being lawfully obtained by the Purchaser from a third
           party or parties without breach of this Agreement by the Purchaser,
           as shown by documentation sufficient to establish the third party as
           a source of the Information;

     (iv)  the Information being known to the Purchaser prior to disclosure by
           the Vendors, the Company, or their advisors, as shown by
           documentation sufficient to establish such knowledge; or

     (v)   the Vendors or the Company having provided their prior written
           approval for such disclosure by the Purchaser.
<PAGE>

                                      -35-

(2)  Change of Name.  Prior to the Closing Time, the Purchaser shall provide to
     the Vendor a name for the Company, which shall be acceptable to the Ontario
     Ministry of Consumer and Commercial, Relations.  The Purchaser acknowledges
     that the name of the Company shall be changed to the name so provided by
     the Purchaser at the Closing Time.

                            ARTICLE 6 - CONDITIONS

6.1  Conditions to the Obligations of the Purchaser.

Notwithstanding anything herein contained, the obligation of the Purchaser to
complete the transactions provided for herein will be subject to the fulfillment
of the following conditions at or prior to the Closing Time, and the Vendors and
the Company jointly and severally covenant to use their best efforts to ensure
that such conditions are fulfilled.

(1)  Accuracy of Representations and Warranties and Performance of Covenants.
     The representations and warranties of the Vendors and the Company contained
     in this Agreement or in any documents delivered in order to carry out the
     transactions contemplated hereby shall be true and accurate on the date
     hereof and at the Closing Time with the same force and effect as though
     such representations and warranties had been made as of the Closing Time
     (regardless of the date as of which the information in this Agreement or in
     any schedule or other document made pursuant hereto is given).  In
     addition, the Vendors and the Company shall have complied with all
     covenants and agreements herein agreed to be performed or caused to be
     performed by them at or prior to the Closing Time.  In addition, the
     Vendors and the Company shall have delivered to the Purchaser a certificate
     confirming that the facts with respect to each of such representations and
     warranties by the Vendors and the Company are as set out herein at the
     Closing Time and that the Vendors and the Company have performed all
     covenants required to be performed by them hereunder.

(2)  Material Adverse Changes.  During the Interim Period there will have been
     no change in the Business or the Condition of the Company, howsoever
     arising, except changes which have occurred in the ordinary course of the
     Business and which, individually or in the aggregate, have not affected and
     may not affect the Business or the Condition of the Company in any material
     adverse respect. Without limiting the generality of the foregoing, during
     the Interim Period:

     (a)  no damage to or destruction of any material part of the property or
          assets of the Company shall have occurred, whether or not covered by
          insurance;

     (b)  none of the employees of the Company shall have resigned or have
          indicated their intention to resign from employment with the Company,
          and

     (c)  none of the five largest customers of the Business will have ceased,
          or advised the Company or the Purchaser of their intention to cease,
          purchasing from or doing business with the Company.
<PAGE>

                                      -36-

(3)  No Restraining Proceedings.  No order, decision or ruling of any court,
     tribunal or regulatory authority having jurisdiction shall have been made,
     and no action or proceeding shall be pending or threatened which, in the
     opinion of counsel to the Purchaser, is likely to result in an order,
     decision or ruling:

     (a)  to disallow, enjoin, prohibit or impose any limitations or conditions
          on the purchase and sale of the Purchased Shares contemplated hereby
          or the right of the Purchaser to own the Purchased Shares, or

     (b)  to impose any limitations or conditions which may have a material
          adverse effect on the Business or the Condition of the Company.

(4)  Financing.  The Purchaser shall have secured satisfactory financing to
     complete the purchase of the Purchased Shares as contemplated by this
     Agreement (the "Financing").  In the event that the Purchaser has not
     secured the Financing by the Closing Date, the Vendors agree that, upon
     request by the Purchaser, the Vendors shall agree to extend the Closing
     Date to a date that shall be no later than March 15, 2000.

(5)  Completion of Audit.  Auditors retained by the Purchaser shall have
     completed a financial audit of the operations of the Company and prepared
     audited financial statements (including a balance sheet, statement of
     operations and statement of changes in financial position) for the fiscal
     year ended December 31, 1999 and the Vendors and the Company shall have
     delivered and/or provided access to the Purchaser to all records and
     personnel necessary for the purpose of completing such audit.  The Vendors
     and the Company agree to deliver all such records to the Purchaser no later
     than February 10, 2000.  In the event that the Purchaser, in its sole and
     absolute discretion, is not satisfied with the financial condition of the
     Company or the operations of the Company for the fiscal year ended December
     31, 1999 based on said audited financial statements, the Purchaser shall
     not be obligated to complete the transactions provided for herein.

(6)  Releases by Directors and Officers.  At the Closing Time, each person who
     is a director or officer of the Company and who is resigning as such shall
     have executed and delivered to the Company and the Purchaser a release in
     the form of the draft release attached hereto as Exhibit "C".

(7)  Opinion of Vendors' Counsel.  At the Closing Time, the Purchaser shall have
     received an opinion of legal counsel for the Vendors and the Company in a
     form satisfactory to the Purchaser and the Purchaser's counsel.

6.2  Waiver or Termination by Purchaser.

The conditions contained in section 6.1 hereof are inserted for the exclusive
benefit of the Purchaser and may be waived in whole or in part by the Purchaser
at any time.  The Vendors and the Company acknowledge that the waiver by the
Purchaser of any condition or any part of any condition shall constitute a
waiver only of such condition or such part of such condition, as the case may
be, and shall not constitute a waiver of any covenant, agreement, representation
or warranty made by the Vendors or the Company herein that corresponds or is
related to such
<PAGE>

                                      -37-

condition or such part of such condition, as the case may be, and shall not
constitute a waiver of any covenant, agreement, representation or warranty made
by the Vendors or the Company herein that corresponds or is related to such
condition or such part of such condition, as the case may be. If any of the
conditions contained in section 6.1 hereof are not fulfilled or complied with as
herein provided, the Purchaser may, at or prior to the Closing Time at its
option, rescind this Agreement by notice in writing to the Vendors and the
Company and in such event the Purchaser shall be released from all obligations
hereunder and, unless the condition or conditions which have not been fulfilled
are reasonably capable of being fulfilled or caused to be fulfilled by the
Vendors or the Company, then the Vendors and the Company shall also be released
from all obligations hereunder.

6.3  Conditions to the Obligations of the Vendors.

Notwithstanding anything herein contained, the obligations of the Vendors and
the Company to complete the transactions provided for herein will be subject to
the fulfillment of the following conditions at or prior to the Closing Time, and
the Purchaser will use its best efforts to ensure that such conditions are
fulfilled.

(1)  Accuracy of Representations and Warranties and Performance of Covenants.
     The representations and warranties of the Purchaser contained in this
     Agreement or in any documents delivered in order to carry out the
     transactions contemplated hereby will be true and accurate on the date
     hereof and at the Closing Time with the same force and effect as though
     such representations and warranties had been made as of the Closing Time
     (regardless of the date as of which the information in this Agreement or
     any such schedule or other document made pursuant hereto is given). In
     addition, the Purchaser shall have complied with all covenants and
     agreements herein agreed to be performed or caused to be performed by it at
     or prior to the Closing Time. In addition, the Purchaser shall have
     delivered to the Vendors a certificate confirming that the facts with
     respect to each of the representations and warranties of the Purchaser are
     as set out herein at the Closing Time and that the Purchaser has performed
     each of the covenants required to be performed by it hereunder.

(2)  No Restraining Proceedings. No order, decision or ruling of any court,
     tribunal or regulatory authority having jurisdiction shall have been made,
     and no action or proceeding shall be pending or threatened which, in the
     opinion of counsel to the Vendors or the Company, is likely to result in an
     order, decision or ruling, to disallow, enjoin or prohibit the purchase and
     sale of the Purchased Shares contemplated hereby.

(3)  Opinion of Purchaser's Counsel. At the Closing Time, the Vendors shall have
     received an opinion of legal counsel for the Purchaser in a form
     satisfactory to the Vendors and the Vendors' counsel.

6.4  Waiver or Termination by Vendors and Company

The conditions contained in section 6.3 hereof are inserted for the exclusive
benefit of the Vendors and the Company and may be waived in whole or in part by
the Vendors and the Company at any time. The Purchaser acknowledges that the
waiver by the Vendors and the Company of any condition or any part of any
condition shall constitute a waiver only of such condition or such part of such
condition, as the case may be, and shall not constitute a waiver of any
covenant, agreement, representation or warranty made by the Purchaser herein
that
<PAGE>

                                      -38-

corresponds or is related to such condition or such part of such condition, as
the case may be. If any of the conditions contained in section 6.3 hereof are
not fulfilled or complied with as herein provided, the Vendors and the Company
may, at or prior to the Closing Time at their option, rescind this Agreement by
notice in writing to the Purchaser and in such event the Vendors and the Company
shall each be released from all obligations hereunder and, unless the condition
or conditions which have not been fulfilled are reasonably capable of being
fulfilled or caused to be fulfilled by the Purchaser, then the Purchaser shall
also be released from all obligations hereunder.

                              ARTICLE 7 - CLOSING

7.1  Closing Arrangements.

Subject to the terms and conditions hereof, the transactions contemplated herein
shall be closed at the Closing Time at the offices of Chitiz, Pundit, Pathak &
Sokoloff at 85 Richmond Street West, Suite 901, Toronto M5H 2C9 or at such other
place or places as may be mutually agreed upon by the Vendors and the Purchaser.

7.2  Documents to be Delivered.

At or before the Closing Time, the Vendors and the Company shall execute, or
cause to be executed, and shall deliver, or cause to be delivered, to the
Purchaser all documents, instruments and things which are to be delivered by the
Vendors and the Company pursuant to the provisions of this Agreement, and the
Purchaser shall execute, or cause to be executed, and shall deliver, or cause to
be delivered, to the Vendors all cheques or bank drafts and all documents,
instruments and things which the Purchaser is to deliver or to cause to be
delivered pursuant to the provisions of this Agreement.

                    ARTICLE 8 - INDEMNIFICATION AND SET-OFF

8.1  Indemnity by the Vendors and the Company.

(1)  The Vendors and the Company hereby jointly and severally agree to indemnify
     and save the Purchaser harmless from and against any claims, demands,
     actions, causes of action, damage, loss, deficiency, cost, liability and
     expense which may be made or brought against the Purchaser or which the
     Purchaser may suffer or incur as a result of, in respect of or arising out
     of:

     (a)  any non-performance or non-fulfillment of any covenant or agreement on
          the part of the Vendors or the Company contained in this Agreement or
          in any document given in order to carry out the transactions
          contemplated hereby;

     (b)  any misrepresentation, inaccuracy, incorrectness or breach of any
          representation
<PAGE>

                                      -39-

          or warranty made by the Vendors or the Company contained in this
          Agreement or contained in any document or certificate given in order
          to carry out the transactions contemplated hereby, and

     (c)  all costs and expenses including, without limitation, legal fees on a
          solicitor-and-client basis, incidental to or in respect of the
          foregoing.

(2)  The obligations of indemnification by the Vendors and the Company pursuant
     to paragraph (1) of this section will be:

     (a)  subject to the limitations referred to in section 4.1 hereof with
          respect to the survival of the representations and warranties by the
          Vendors and the Company;

     (b)  subject to the limitations referred to in section 4.3 hereof, and

     (c)  subject to the provisions of section 8.2 hereof.

8.2  Provisions Relating to Indemnity Claims.

The following provisions will apply to any claim by the Purchaser for
indemnification by the Vendors pursuant to section 8.1 hereof (hereinafter, in
this section, called an "Indemnity Claim").

     (a)  Promptly after becoming aware of any matter that may give rise to an
          Indemnity Claim, the Purchaser will provide to the Vendors written
          notice of the Indemnity Claim specifying (to the extent that
          information is available) the factual basis for the Indemnity Claim
          and the amount of the Indemnity Claim or, if an amount is not then
          determinable, an estimate of the amount of the Indemnity Claim, if an
          estimate is feasible in the circumstances.

     (b)  If an Indemnity Claim relates to an alleged liability of the Company
          to any other person (hereinafter, in this section, called a "Third
          Party Liability"), including without limitation any governmental or
          regulatory body or any taxing authority, which is of a nature such
          that the Company is required by applicable law to make a payment to a
          third party before the relevant procedure for challenging the
          existence or quantum of the alleged liability can be implemented or
          completed, then the Company or the Purchaser may, notwithstanding the
          provisions of paragraphs (c) and (d) of this section, make such
          payment or cause the Company to make such payment and forthwith demand
          reimbursement for such payment from the Vendors in accordance with
          this Agreement; provided that, if the alleged liability to the third
          party as finally determined upon completion of settlement negotiations
          or related legal proceedings is less than the amount which is paid by
          the Vendors in respect of the related Indemnity Claim, then the
          Company or the Purchaser, as the case may be, shall forthwith
          following the final determination pay to the Vendors the amount by
          which the amount of the liability as finally determined is less than
          the amount which is so paid by the Vendors.

     (c)  The Purchaser shall not negotiate, settle, compromise or pay (except
          in the case of
<PAGE>

                                      -40-

          payment of a judgment) any Third Party Liability as to which it
          proposes to assert an Indemnity Claim, except with the prior consent
          of the Vendors (which consent shall not be unreasonably withheld or
          delayed), unless there is a reasonable possibility that such Third
          Party Liability may materially and adversely affect the Business, the
          Condition of the Company or the Purchaser, in which case the Purchaser
          shall have the right, after notifying the Vendors, to negotiate,
          settle, compromise or pay such Third Party Liability without prejudice
          to its rights of indemnification hereunder.

     (d)  With respect to any Third Party Liability, provided the Vendors first
          admit the Purchaser's right to indemnification for the amount of such
          Third Party Liability which may at any time be determined or settled,
          then in any legal, administrative or other proceedings in connection
          with the matters forming the basis of the Third Party Liability, the
          following procedures will apply:

          (i)   except as contemplated by subparagraph (iii) of this paragraph,
                the Vendors will have the right to assume carriage of the
                compromise or settlement of the Third Party Liability and the
                conduct of any related legal, administrative or other
                proceedings, but the Purchaser and the Company shall have the
                right and shall be given the opportunity to participate in the
                defence of the Third Party Liability, to consult with the
                Vendors in the settlement of the Third Party Liability and the
                conduct of related legal, administrative and other proceedings
                (including consultation with counsel) and to disagree on
                reasonable grounds with the selection and retention of counsel,
                in which case counsel satisfactory to the Vendors and the
                Purchaser shall be retained by the Vendors;

          (ii)  the Vendors will co-operate with the Purchaser in relation to
                the Third Party Liability, will keep it fully advised with
                respect thereto, will provide it with copies of all relevant
                documentation as it becomes available, will provide it with
                access to all records and files relating to the defence of the
                Third Party Liability and will meet with representatives of the
                Purchaser at all reasonable times to discuss the Third Party
                Liability, and

          (iii) notwithstanding subparagraphs (i) and (ii) of this paragraph,
                the Vendors will not settle the Third Party Liability or conduct
                any legal, administrative or other proceedings in any manner
                which could, in the reasonable opinion of the Purchaser, have a
                material adverse effect on the Business, the Condition of the
                Company or the Purchaser, except with the prior written consent
                of the Purchaser.

     (e)  If, with respect to any Third Party Liability, the Vendors do not
          admit the Purchaser's right to indemnification or decline to assume
          carriage of the settlement or of any legal, administrative or other
          proceedings relating to the Third Party Liability, then the following
          provisions will apply:

          (i)   the Purchaser, at its discretion, may assume carriage of the
                settlement or of
<PAGE>

                                      -41-

               any legal, administrative or other proceedings relating to the
               Third Party Liability and may defend or settle the Third Party
               Liability on such terms as the Purchaser, acting in good faith,
               considers advisable, and

          (ii) any cost, loss, damage or expense incurred or suffered by the
               Purchaser and the Company in the settlement of such Third Party
               Liability or the conduct of any legal, administrative or other
               proceedings shall be added to the amount of the Indemnity Claim.

8.3  Right of Set-Off.

Each of the Purchaser and the Company shall have the right to satisfy any amount
from time to time owing by it to the Vendors by way of set-off against any
amount from time to time owing by the Vendors to the Purchaser or the Company,
including any amount owing to the Purchaser pursuant to the Vendors'
indemnification pursuant to section 8.1 hereof.

                        ARTICLE  9 - GENERAL PROVISIONS

9.1  Further Assurances.

Each of the Vendors and the Purchaser hereby covenants and agrees that at any
time and from time to time after the Closing Date it will, upon the request of
the others, do, execute, acknowledge and deliver or cause to be done, executed,
acknowledged and delivered all such further acts, deeds, assignments, transfers,
conveyances and assurances as may be required for the better carrying out and
performance of all the terms of this Agreement.

9.2  Remedies Cumulative.

The rights and remedies of the parties under this Agreement are cumulative and
in addition to and not in substitution for any rights or remedies provided by
law. Any single or partial exercise by any party hereto of any right or remedy
for default or breach of any term, covenant or condition of this Agreement does
not waive, alter, affect or prejudice any other right or remedy to which such
party may be lawfully entitled for the same default or breach.

9.3  Notices.

(1)  Any notice, designation, communication, request, demand or other document,
     required or permitted to be given or sent or delivered hereunder to any
     party hereto shall be in writing and shall be sufficiently given or sent or
     delivered if it is:

     (a)  delivered personally to an officer or director of such party;

     (b)  sent to the party entitled to receive it by registered mail, postage
          prepaid, mailed in Canada, or

     (c)  sent by telecopy machine.
<PAGE>

                                      -42-

(2)  Notices shall be sent to the following addresses or telecopy numbers:

     (a)  in the case of the Vendors,

          Mr. Bernard Tanunagara
          611 Kingston Road
          Pickering, Ontario
          L1V 4V4

          Tel:
          Fax:

          Ms. Barbara Tanunagara
          611 Kingston Road
          Pickering, Ontario
          L1V 4V4

          Mr. Edward Tanunagara
          611 Kingston Road
          Pickering, Ontario
          L1V 4V4

          and their solicitors,

          Rigobon, Carli
          Barristers & Solicitors, Trade Mark Agents
          3700 Steeles Avenue West, Suite 501
          Woodbridge, Ontario
          L4L 8K8

          Tel:   (905) 850-5060
          Fax:   (905) 850-5066
          e-mail:wrigobon@ilap.com

     (b)  in the case of the Purchaser,

          1348485 Ontario Inc.
          30 West Beaver Creek Road
          Richmond Hill, Ontario
          L4B 3K1

          Tel: 905-881-6474
          Fax: 905-881-1152

          Attention:  Mr. Angelo Boujos
<PAGE>

                                      -43-

     (c)  in the case of the Company,

          Bernie Tan Investments Inc.
          33 Casebridge Court
          Toronto, Ontario
          M1B 3J5

          Tel:
          Fax:

          Attention: Mr. Bernard Tanunagara

     or to such other address or telecopier number as the party entitled to or
     receiving such notice, designation, communication, request, demand or other
     document shall, by a notice given in accordance with this section, have
     communicated to the party giving or sending or delivering such notice,
     designation, communication, request, demand or other document.

(3)  Any notice, designation, communication, request, demand or other document
     given or sent or delivered as aforesaid shall:

     (a)  if delivered as aforesaid, be deemed to have been given, sent,
          delivered and received on the date of delivery;

     (b)  if sent by mail as aforesaid, be deemed to have been given, sent,
          delivered and received (but not actually received) on the fourth
          Business Day following the date of mailing, unless at any time between
          the date of mailing and the fourth Business Day thereafter there is a
          discontinuance or interruption of regular postal service, whether due
          to strike or lockout or work slowdown, affecting postal service at the
          point of dispatch or delivery or any intermediate point, in which case
          the same shall be deemed to have been given, sent, delivered and
          received in the ordinary course of the mails, allowing for such
          discontinuance or interruption of regular postal service, and

     (c)  if sent by telecopy machine, be deemed to have been given, sent,
          delivered and received on the date the sender receives the telecopy
          answer back confirming receipt by the recipient.

9.4  Counterparts.

This Agreement may be executed in several counterparts, each of which so
executed shall be deemed to be an original, and such counterparts together shall
constitute but one and the same instrument.

9.5  Expenses of Parties.
<PAGE>

                                      -44-

Each of the parties hereto shall bear all expenses incurred by it in connection
with this Agreement including, without limitation, the charges of their
respective counsel, accountants, financial advisors and finders.

9.6   Brokerage and Finder's Fees.

The Vendors agree to indemnify the Purchaser and the Company and hold each of
them harmless in respect of any claim for brokerage or other commissions
relative to this Agreement or the transactions contemplated hereby which is
caused by actions of the Vendors. The Purchaser will indemnify the Vendors and
hold them harmless in respect of any claim for brokerage or other commissions
relative to this Agreement or to the transactions contemplated hereby which is
caused by actions of the Purchaser or any of its Affiliates.

9.7   Announcements.

No announcement with respect to this Agreement will be made by any party hereto
without the prior approval of the other parties. The foregoing will not apply to
any announcement by any party required in order to comply with laws pertaining
to timely disclosure, provided that such party consults with the other parties
before making any such announcement.

9.8   Assignment.

The rights of the Vendors hereunder shall not be assignable without the written
consent of the Purchaser. The rights of the Purchaser hereunder shall not be
assignable without the written consent of the Vendors.

9.9   Successors and Assigns.

This Agreement shall be binding upon and enure to the benefit of the parties
hereto and their respective successors and permitted assigns. Nothing herein,
express or implied, is intended to confer upon any person, other than the
parties hereto and their respective successors and assigns, any rights,
remedies, obligations or liabilities under or by reason of this Agreement.

9.10  Entire Agreement.

This Agreement and the schedules referred to herein constitute the entire
agreement between the parties hereto and supersede all prior agreements,
representations, warranties, statements, promises, information, arrangements and
understandings, whether oral or written, express or implied, with respect to the
subject matter hereof. None of the parties hereto shall be bound or charged with
any oral or written agreements, representations, warranties, statements,
promises, information, arrangements or understandings not specifically set forth
in this Agreement or in the schedules, documents and instruments to be delivered
on or before the Closing Date pursuant to this Agreement. The parties hereto
further acknowledge and agree that, in entering into this Agreement and in
delivering the schedules, documents and instruments to be delivered on or before
the Closing Date, they have not in any way relied, and will not in any way rely,
upon any oral or written agreements, representations, warranties, statements,
promises, information, arrangements or understandings, express or implied, not
specifically set forth in this Agreement
<PAGE>

                                      -45-

or in such schedules, documents or instruments.

9.11  Waiver.

Any party hereto which is entitled to the benefits of this Agreement may, and
has the right to, waive any term or condition hereof at any time on or prior to
the Closing Time provided, however, that such waiver shall be evidenced by
written instrument duly executed on behalf of such party.

9.12  Amendments.

No modification or amendment to this Agreement may be made unless agreed to by
the parties hereto in writing.

      IN WITNESS WHEREOF the parties hereto have duly executed this agreement
under seal as of the day and year first written above.

SIGNED, SEALED & DELIVERED  )
in the presence of:         )
                            )     1348485 Ontario Inc.
                            )
                            )
                            ) Per: /s/ Angelo Boujos              c/s
                            )     -----------------------------------
                            )     A.S.O.
                            )
                            )     Bernie Tan Investments Inc.
                            )
                            )
                            )
                            ) Per: /s/ Barbara Tanunagara         c/s
                            )     -----------------------------------
                            )     A.S.O.
                            )
                            )
/s/ Michael Carli           )     /s/ Bernard Tanunagara
-----------------------     )     -----------------------------------
Witness                     )     Bernard Tanunagara
                            )
/s/ Lyn Polley              )     /s/ Barbara Tanunagara
-----------------------     )     -----------------------------------
Witness                     )     Barbara Tanunagara
                            )
/s/ Lyn Polley              )     /s/ Edward Tanunagara
-----------------------     )     -----------------------------------
Witness                     )     Edward Tanunagara
<PAGE>

                                      -46-

                                   SCHEDULES

1.1(r)    Interim Financial Statements

1.1(w)    Leases

1.1(cc)   Real Properties

1.1(gg)   Unaudited Financial Statements
2.3       Purchase Price Adjustments

3.1(3)    Contractual and Regulatory Approvals

3.1(4)    Constating Documents/Licenses

3.1(16)   Dividends and Distributions

3.1(17)   Tax Matters

3.1(18)   Litigation

3.1(19)   Environmental Matters

3.1(20)   Encumbrances

3.1(21)   Access to Accounts

3.1(28)   Leases of Personal Property

3.1(29)   Intellectual Property

3.1(35)   Guarantees, Warranties and Discounts

3.1(36)   Licenses, Agency and Distribution Agreements

3.1(37)   Outstanding Agreements

3.1(39)   Employees

3.1(42)   Employee Retirement and Pension Plans

3.1(43)   Insurance

3.1(45)   Government Assistance
<PAGE>

                                      -47-

                                   EXHIBITS

A.  Employment Agreement

B.  Escrow Agreement

C.  Releases by the Vendors

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