Document:

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                                                                   EXHIBIT 10.19

                         [SMARTSOURCES.COM LETTERHEAD]

August 27, 1999

PERSONAL AND CONFIDENTIAL

Mr. Sokhie Puar
c/o #100 - 2030 Marine Drive
North Vancouver, B.C.  V7P 1V7

Dear Sokhie:

Re:      Management Employment Agreement

The purpose of this letter is to make you an offer of Management Employee on the
following terms and conditions:

1)       Position:         Vice President Corporate Development

2)       Salary:           $110,000 CND per annum

3)       Term:             This Management agreement is for a period of two
years, ending September 30, 2001.

4)       Stock Options:    Smartsources.com will grant 100,000 company options
at the allowable price as dictated by rules of the NASD and SEC.

5)       Termination:      In the event you wish to terminate this agreement,
you will provide the Company with reasonable notice.  In the event that the
Company wishes to terminate this agreement, it shall be obligated to provide
you with not less than six months notice or pay in lieu thereof.

6)       Salary Review:    Smartsoures.com will review the performance and
contribution of Sokhie Puar during this period prior to a major financing.
Provided a major financing is closed the annual salary will be adjusted post
financing to $140,000 per annum.

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August 27, 1999
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If you are in agreement with the term and conditions set out in this letter,
please sign and return a copy to us.

We look forward to continue our relationship with you at Smartsources.com.

         Sincerely,

         SMARTSOURCES.COM

/s/ MICHAEL FORSTER
Michael Forster
President, COO, Director

/s/ SOKHIE PUAR
Sokhie Puar
Vice President Corporate Development<PAGE>   1
                                                                   EXHIBIT 10.20

WAIVER OF OBJECTION RIGHTS           Page 1

                           WAIVER OF OBJECTION RIGHTS

Whereas the Minister of National Revenue ("Minister") has reviewed the
September 30, 1995, and subsequent Corporation Income Tax Returns of
SmartSources.com Technologies Inc. (the "Taxpayer") in respect of the income
tax treatment of the sale of certain software ("ORIGIN") to Columbia
Diversified Software Fund Limited Partnership and the purchase of certain
software ("FamilyWare") from FamilyWare Products Inc. and the subsequent sale
of this software to EMC Communications Inc.

And whereas the Taxpayer and the Minister have agreed, subject to the Taxpayer
waiving its right to object, to settle certain audit issues as outlined in the
Minister's letter dated January 7, 2000 and itemized as follows:

1. The proceeds from the sale of ORIGIN software will be determined on the basis
   of the actual net cash received which totalled $2,095,600 in 1995, $1,823,328
   in 1996 and $195,321 in 1997.
2. Capital gain reserves of $481,315 and $161,373 will be allowed for 1995 and
   1996 respectively. These reserves will be reported as capital gains in the
   subsequent years as follows: $481,315 in 1996 and $161,373 in 1997.
3. The price of the FamilyWare software purchased will be based on the actual
   cash paid of $600,000.
4. The sale of the FamilyWare software in 1998 will be based on the cash
   received of $300,000.
5. It is agreed that any future cash received on the December, 1994 and 1995
   Origin software sales will be reported as sales proceeds subject to capital
   gain treatment.
6. It is agreed that any future cash received on the October 1, 1998 FamilyWare
   software sale will be recorded as recaptured income for the next $300,000
   received and as capital gains proceeds for amounts in excess of $300,000.

Now, therefore the Taxpayer waives the right to object to the Minister's
reassessment of the above itemized issues for the pertinent years provided such
reassessments are in accordance with the agreement outlined above.

The Taxpayer acknowledges:

1. that the provisions of subsection 165(1.2) of the Income Tax Act have been
   read and understood as they pertain to this agreement;
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WAIVER OF OBJECTION RIGHTS           Page 2

2. that the impact of this agreement will be binding on the Taxpayer's
   trustees, successors, administrators and any other person who might become
   liable for the taxes and interest which will ensue from the reassessment of
   the issues itemized above;

3. that this document is being freely and voluntarily signed; and

4. an awareness of the right to seek professional advice with respect to
   signing the agreement.

/s/ DARRYL CARDEY                                   January 13, 2000
-----------------------------------                ------------------------
Taxpayer or Authorized Officer                     Date

This waiver has been voluntarily signed before me by Darryl Cardey who has
acknowledged that he understands its nature and effect.

/s/ [ILLEGIBLE]                                     January 13, 2000
-----------------------------------                ------------------------
Witness                                            Date<PAGE>   1

                                                                   EXHIBIT 10.25

                           MEMORANDUM OF UNDERSTANDING

This Memorandum of Understanding ("MOU") is made the _______ day of March, 2000
between UNIGLOBE TRAVEL (INTERNATIONAL) INC. ("Uniglobe") of Suite 900 - 1199
West Pender Street, Vancouver, British Columbia V6E 2R1 and SMARTSOURCES.COM,
INC. ("SmartSources") of 1288 Pear Avenue, Suite A, Mountain View, California
940443.

WHEREAS:

A.  Uniglobe is the one of the world's largest franchisors of retail travel
    agencies, with locations in more than 20 countries throughout the world;

B.  Uniglobe grants master licenses to regional subfranchisors ("Regions") for
    particular geographic territories, with the Regions then granting unit
    franchises to franchisees ("Franchisees") to operate as UNIGLOBE retail
    travel agencies within a particular territory;

C.  SmartSources is a developer of websites for internet usage and has
    experience in developing website development programs which can be licensed
    to a Region, with the Region then deploying sublicenses ("Ksite Licenses")
    to its franchisees; and

D.  Uniglobe has agreed to appoint SmartSources as a preferred vendor to assist
    SmartSources in providing its services to Regions and to Franchisees.

NOW THEREFORE THIS MOU WITNESSES that, in consideration of the premises and the
mutual covenants and agreements herein contained, the parties agree as follows:

1.  Uniglobe intends to appoint SmartSources as a preferred vendor to the
    Regions and Franchisees for an initial term of one year, which term will
    renewed automatically year-by-year unless terminated by either party
    effective on each anniversary date of this MOU by written notice of
    termination given not less than 90 days prior to any anniversary date of
    this MOU.

2.  SmartSources will, subject to the approval of Uniglobe, negotiate master
    licenses with each Region to provide the services of SmartSources to a
    Region and its franchisees. Regions will then deploy k-site to the
    Franchisees, which sublicenses shall require the Franchisee to pay an
    initial fee and ongoing fees to SmartSources as well as "portal" fees to
    SmartSources. All licenses will be in accordance with a Schedule of Fees to
    be developed on a regional basis.

3.  SmartSources will provide the following services:

    (a)  a website program suitable for Regions and Franchisees;

    (b)  individual websites for Franchisees pursuant to a Ksite Licence, such
         websites being customized for the Franchisees but in a standardized
         format approved by Region and Uniglobe as to the "look and feel" of
         such websites;

    (c)  where SmartSources develops links to any websites with the capability
         to provide electronic and/or internet booking engines for airline,
         hotel or car reservations or any other products or services, then such
         websites will only provide fulfilment at the location of individual
         Franchisees, for the benefit and use of such Franchisee only; and
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    (d)  SmartSources will develop a link to Uniglobe.com to enable Franchisees
         to have Uniglobe.com provide fulfilment services if Franchisees so
         desire and SmartSources will not develop a link to any third party
         centralized fulfilment centre.

4.  SmartSources will pay to Uniglobe a license fee to be negotiated in the
    range of 1% to 3% of the gross revenues payable by Regions and Franchisees
    to SmartSources, such payment to be paid to Uniglobe monthly. In
    consideration of the license fee, Uniglobe will endorse the services of
    SmartSources and provide promotional, management and support services to
    SmartSources in its relationships with Regions and Franchisees.

5.  Prior to SmartSources providing a standardized website to a Region for its
    Franchisees, SmartSources shall provide to Uniglobe a sample of the website
    indicating its content, design, functionality and domain name protocols for
    approval by Uniglobe.

6.  Uniglobe will provide graphic and functionality standards for Franchisee
    websites and SmartSources will develop websites to reflect such standards.

7.  SmartSources will develop the websites for Franchisees such that each
    website contains systems and administrative capabilities which permit
    Uniglobe, its affiliate or a Region to have access to a specified area of
    the content of the website and portals for their own purposes to facilitate
    promotion of the "UNIGLOBE" brand name, distribution of product or specific
    content, etc.

8.  This MOU is not intended to be a binding agreement between the parties, but
    is intended to be the basis for a formal agreement between the parties to be
    executed by March 31, 2000.

9.  Uniglobe and SmartSources will jointly agree in writing to any press
    releases or announcements to be issued in respect of this MOU.

10. This MOU may be executed in counterparts or by facsimile, each of which
    shall together, for all purposes, constitute one and the same instrument and
    each of which shall together be deemed to be an original, notwithstanding
    that all of the parties are not signatories to the same counterpart or
    facsimile.

11. This MOU may not be assigned by either party hereto.

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

UNIGLOBE TRAVEL (INTERNATIONAL.) INC.       SMARTSOURCES.COM, INC.

Per: /s/ [ILLEGIBLE]                        Per: /s/ MICHAEL FORSTER
    ---------------------------------           ----------------------------
    Authorized Signatory                        Authorized Signatory
                                                Michael Forster
                                                President

                             ----------------------
                             [ILLEGIBLE]
                             714-893-8662

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