Document:

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[LOGO] Human Resources       Developpement des
       Development Canada    ressources humaines Canada        File no. U45344-5
                                                                        --------
                                                         Options/S.A./S.S.A. 722
                                                                             ---
YOUTH EMPLOYMENT INITIATIVES

These Articles of Agreement are made as of the 8/th/ day of May, 2000.

BETWEEN:              Human Resources Development Canada
                (herein after referred to as the "DEPARTMENT")

                            112 N. Christina Street
             -----------------------------------------------------
                            Sarnia, Ontario N7T 5T6
             -----------------------------------------------------
                      RMH Teleservices International Inc.
             -----------------------------------------------------
AND:            (hereinafter referred to as the "COORDINATOR")

                              1086 Modeland Road
             -----------------------------------------------------
                                Sarnia, Ontario
             -----------------------------------------------------
                                    N7T 7K7
             -----------------------------------------------------

WHEREAS the COORDINATOR proposes to carry out the project described in Schedule
A hereto and has applied to the DEPARTMENT for financial assistance towards the
costs of the project;

AND WHEREAS the COORDINATOR is eligible for financial assistance towards the
costs of the project under Youth Employment initiatives referred to in Schedule
A, Box 1, which has been established by the DEPARTMENT to assist youth in
preparing for, obtaining and maintaining employment, and in making a successful
transition into the labour market.

AND WHEREAS the DEPARTMENT wishes to make a contribution towards the costs of
the project;

The DEPARTMENT and the COORDINATOR undertake and agree as follows:

1.0  AGREEMENT

1.1  The following documents and any amendments thereto form the agreement
     between the DEPARTMENT and the COORDINATOR

     a)   these Articles of Agreement;

     b)   the document attached hereto as Schedule A;

     c)   the document attached hereto as Schedule B;

     d)   the document attached hereto as Schedule C; and

     e)   the document attached hereto as Schedule D.

2.0  INTERPRETATION

2.1  Unless the context requires otherwise, the expressions listed below have
     the following meanings for the purposes of this agreement:

     a)   "funding period" refers to the period described in Schedule A,
          entitled "Duration of Activity";

     b)   "Project" is defined as the activities described in Schedule A.

     c)   "eligible costs" are the costs described in Schedule B, incurred by
          the COORDINATOR in carrying out the Project and which are in
          compliance with the conditions set out in Schedule B.le D .

3.0  CONTRIBUTION

3.1  Subject to the terms and conditions of this agreement, the DEPARTMENT
     agrees to make a contribution to the COORDINATOR of an amount equal to the
     lesser of:

     a)   100 percent of the eligible costs, and

     b)   the contribution amount set out in Schedule A.

3.2  Any payment under the agreement is subject to there being an appropriation
     by Parliament for the fiscal year in which the payment is to be made.

4.0  TERMS OF PAYMENT

     (Sections 4.1 to 4.3 apply where progress payments, rather than advances,
     are to be made. Delete if not applicable.)

4.1  Payment of the DEPARTMENTS's contribution will be made upon receipt and
     verification of periodic claims for payment. When submitting a claim, the
     COORDINATOR shall use a claim form prescribed or approved by the DEPARTMENT
     and the claim must cover a period of not less than 30 days and not more
     than 90 days.

4.2  In the event payments made to the COORDINATOR exceed the amount to which
     the COORDINATOR is properly entitled under this agreement, the amount of
     such excess is a debt owing to the DEPARTMENT and shall be repaid promptly
     to the DEPARTMENT upon receipt of notice to do so.
<PAGE>
                                      -2-

4.3  The DEPARTMENT may withhold payment of any claim pending the completion of
     an audit of the COORDINATOR's books and records conducted either by the
     DEPARTMENT or by an independent audit or pursuant to paragraph 6.1 h)

     (Sections 4.4 to 4.14 apply where advances, rather than progress payments,
     are to be made. Delete if not applicable.)

5.0  REPRESENTATION AND WARRANTY

5.1  The COORDINATOR represents and warrants that all statements made to the
     DEPARTMENT in connection with its application for funding are true and all
     relevant facts have been disclosed.

5.2  The COORDINATOR further represents and warrants, and it is a condition of
     this agreement, that: no participant or administrative staff have been
     hired/recruited to fill a position left vacant due to an industrial dispute
     at the COORDINATOR's premises, to fill the position of a worker who had
     been laid-off and is awaiting recall, or to displace another worker
     employed by the COORDINATOR;

5.3  In addition to any other remedy provided for under this agreement, if a
     representation and warranty referred to in section 5.2 is not true and
     accurate, the DEPARTMENT may require the COORDINATOR to forthwith repay as
     a debt owing to the DEPARTMENT the amount of the contribution paid towards
     the wage/allowance cost and employment related costs of the administrative
     staff and participants in respect of whom the untrue and inaccurate
     representation and warranty was given.

6.0  OBLIGATIONS OF THE COORDINATOR

6.1  The COORDINATOR shall:

     a)   carry out and complete the Project in a diligent and professional
          manner, using qualified personnel;

     b)   demonstrate to the satisfaction of the Commission that the project
          will maintain and implement any and all environmental protection
          measures ensuring that all standards and rules established by
          competent authorities are respected;

     c)   upon request of the DEPARTMENT, produce any certificates, licences and
          other authorizations required for the carrying out of the Project in
          respect of the rules relating to the environment;

     d)   keep proper books of accounts and records, in accordance with
          generally accepted business and accounting practices, of the financial
          management of the Project, including payroll records of staff of the
          COORDINATOR employed in carrying out or implementing the Project and
          records of all other Project expenditures and revenues including
          funding for Project costs received from other sources;
<PAGE>

                                      -3-

     e)   make the books, accounts and records referred to in paragraph d)
          available at all reasonable times for inspection and audit by the
          representatives of the DEPARTMENT who shall be permitted to take
          copies and extracts from such books and records;

     f)   furnish the DEPARTMENT with such additional information as it may
          require with reference to such books and records;

     g)   preserve the books and records referred to in paragraph d) and keep
          them available for audit and inspection by representatives of the
          DEPARTMENT for a period of six (6) years following the end of the
          funding period;

     h)   whenever the DEPARTMENT deems it necessary and so requests the
          COORDINATOR in writing, retain the services of a duly qualified
          accountant approved by the DEPARTMENT to carry out an audit of the
          books and records relating to the Project. The audit report shall
          certify:

          i)   the total actual expenditures of the eligible costs to date,

          ii)  the total payments of the DEPARTMENT's contribution to date,
               including the amount of interest that has accrued on any advances
               of the contribution,

          iii) that all expenditures, except as noted in the report, were in
               accordance with this agreement;

     i)   within 30 days after completion of the audit report referred to in
          paragraph h), provide a copy of it to the DEPARTMENT.

6.2  The COORDINATOR shall disclose to the DEPARTMENT without delay any fact or
     event that the COORDINATOR is aware of from time to time which may
     compromise the COORDINATOR's chances of success in carrying out the Project
     either immediately or in the long term.

6.3  The COORDINATOR shall obtain, prior to the commencement of any Project
     activity, all permits, licenses, consents and other authorizations that are
     deemed necessary to permit the carrying out of the Project, and the Project
     shall be executed in compliance with all laws, by-laws and regulations.

6.4  The COORDINATOR shall both during the following the term of this agreement
     indemnify and save the DEPARTMENT harmless from and against all claims,
     losses, damages, costs, expenses and other actions made, sustained,
     brought, threatened to be brought or prosecuted, in any manner based upon,
     occasioned by or attributable to any injury or death of a person, or loss
     or damage to property caused or alleged to be caused by any wilful or
     negligent act, omission or delay on the part of the COORDINATOR or its
     employees or agents, participating employers or participants in connection
     with anything purported to be or required to be provided by or done by the
     COORDINATOR pursuant to this agreement or done otherwise in connection with
     the Project. This provision shall survive the termination of this
     agreement.

6.5  The COORDINATOR shall publicly acknowledge the Government of Canada's Youth
     Employment Initiatives contribution in the following manner:

     i)   By clearly and prominently identifying the Government of Canada's
          contribution in the initiative, utilizing promotion and advertising
          tools made available by the DEPARTMENT and wording satisfactory to the
          DEPARTMENT, for example "The Government of Canada provides funding to
          support this initiative". Where, in the opinion of the DEPARTMENT,
          there is a significant demand for the COORDINATOR's services in both
          official languages, the Government's support shall be recognized in
          both languages.

     ii)  By acknowledging the Government of Canada's contribution in its
          announcements, interviews and ceremonies, in its advertising and
          promotional activities, in its speeches, lectures, publications and in
          its recruitment procedures.

     iii) Coordinator's accountability: The COORDINATOR shall provide the
          DEPARTMENT with documents attesting to the efforts of the COORDINATOR
          to publicly recognize the contribution of the Government of Canada. At
          the onset of the project, the COORDINATOR shall also provide the
          DEPARTMENT with a communications plan outlining the timeframes and
          mechanisms for promoting visibility as specified by the DEPARTMENT.

7.0  NEPOTISM

7.1  No contribution paid to any participant or wages paid to any administrative
     staff who is a member of the immediate family of the COORDINATOR, or, if
     the COORDINATOR is a corporation or unincorporated association, who is a
     member of the immediate family of an officer or a director of the
     corporation or unincorporated association, is eligible for reimbursement
     unless the DEPARTMENT is satisfied that the recruitment of the participant
     or the hiring of the administrative staff was not the result of favouritism
     by reason of membership in the immediate family of the COORDINATOR or
     officer or director of the COORDINATOR, as the case may be.

7.2  For the purposes of section 7.1, "immediate family" means father, mother,
     step-father, step-mother, foster parent, brother, sister, spouse (including
     common law spouse), child (including child of common law spouse), step-
     child, ward, father-in-law, mother-in-law, or relative permanently residing
     with the COORDINATOR, officer or director, as the case may be.
<PAGE>

                                      -4-

8.0  REPORTS AND INFORMATION

8.1  The COORDINATOR shall, upon request, provide the DEPARTMENT or
     Representative with progress reports, satisfactory to the DEPARTMENT in
     scope and detail, concerning the progress of the Project, including
     information collected to date under section 8.4 with respect to the Project
     participants.

8.2  The COORDINATOR shall, upon request, arrange for representatives of the
     DEPARTMENT to have access to the sites where the Project activities are
     being carried out to monitor their progress.

8.3  The COORDINATOR shall provide the DEPARTMENT with copies of all reports,
     studies or other publications produced by the COORDINATOR in carrying out
     the Project. In addition, the COORDINATOR shall provide the DEPARTMENT with
     advance copies of final drafts of such reports, studies or other
     publications, and subsequent amendments to said reports, studies or other
     publications.

     (Delete Sections 8.4 to 8.7 if not applicable)

8.4  To assist the DEPARTMENT in

     a)   evaluating the Project's success in assisting the participants to
          obtain or keep employment, and

     b)   determining a participant's need for any further assistance in order
          for the participant to obtain or keep employment,

     The coordinator shall, with respect to each participant on the Project,
     keep records containing the information set out in Part 1 of Schedule C.

8.5  Prior to collecting or compiling the information referred to in section
     8.4, the COORDINATOR shall inform each participant that the information
     will be shared with the DEPARTMENT and the purpose for which the
     information is being collected or compiled. The COORDINATOR shall also
     inform each participant of his/her rights under the Privacy Act and to
     obtain access to that information from the DEPARTMENT.

8.6  To assist the COORDINATOR in carrying out the Project, the DEPARTMENT will
     provide to the COORDINATOR the information set out in Part II of Schedule C
     about each participant.

8.7  All information about the participants collected by the COORDINATOR under
     section 8.4 or provided to the COORDINATOR under section 8.6 shall be
     treated as confidential and the COORDINATOR shall take all measures
     reasonably necessary, including those set out in any instructions issued by
     the DEPARTMENT, for the protection of same against unauthorized release or
     disclosure. Upon completion of the Project or upon termination of the
     agreement, if earlier, the COORDINATOR shall turn over the records and
     information to the DEPARTMENT.

8.8  The COORDINATOR shall collect information on each of the participants 12
     weeks after the completion or termination of the project and communicate
     them to the Department or delegate as per the terms and conditions
     described in Schedule C.

9.0  RELATIONS WITH EMPLOYER

     Where work experience under the Project is to be provided by an employer,
     the coordinator shall:

     a)   ensure that the work experience is conducted in a safe and supervised
          environment;

     b)   ensure that no participant displaces an employee of the employer or
          replaces an employee who is absent due to an industrial dispute or who
          is on lay-off and awaiting recall;

     c)   monitor the progress of the work experience regularly either through
          visits to the premises of the employer where the work experience is
          taking place, or through a review of progress reports furnished by the
          employer, or a combination of both;

     d)   use its best efforts to ensure that representatives of HRDC are
          permitted to visit the premises of the employer to monitor the
          progress of the work experience;

          (delete (e) and (f) and (g) if not applicable).

     e)   provide to the Department of Foreign Affairs and International Trade
          (DFAIT), on forms and within the period prescribed by HRDC, any
          information requested by HRDC on proposed employees/host country
          organizations when the internship location is outside Canada.

     f)   enter into internship agreements only with those employers/host
          country organizations who have met with the security standards
          administered by DFAIT.

     g)   Where an employer/host country organization ceases to meet security
          standards administered by DFAIT, the COORDINATOR shall, upon notice
          from HRDC, take all necessary steps to ensure the placement of the
          concerned participant or participants with another employer,
          authorized by DFAIT or take such other measures directed by the
          DEPARTMENT.

10.0 PUBLICITY

10.1 The COORDINATOR shall ensure that in any and all communication activities,
     publications, advertising and press releases referring to the Project,
     include an appropriate acknowledgement, in terms satisfactory to the
     DEPARTMENT, of the DEPARTMENT's contribution. The COORDINATOR shall notify
     the DEPARTMENT in advance of any and all such communication activities,
     publications, advertising and press releases.
<PAGE>

11.0  DISPOSITION OF ASSETS

11.1  Upon completion of the Project or termination of the agreement, the
      COORDINATOR agrees to dispose of, in such manner as the DEPARTMENT may
      direct, all physical assets purchased with contribution funds other than

      a)  any asset costing less than $250,

      b)  assets that have been physically incorporated into the premises of the
          COORDINATOR, and

      c)  assets that have been consumed or expended in carrying out the
          Project.

11.2  The COORDINATOR agrees that at the end of the funding period, or upon
      termination of this agreement, if earlier, and if directed to do so by the
      DEPARTMENT, any assets referred to in section 11.1 that have been
      preserved by it shall be

      a)  sold at fair market value and that the funds realized from such sale
          be applied to the eligible costs of the Project to offset the
          DEPARTMENT's contribution to the eligible costs of the Project;

      b)  turned over to another person or organization designated or approved
          by the DEPARTMENT; or

      c)  disposed of in any other manner as may be determined by the
          DEPARTMENT.

12.0  DEFAULT

12.1  The following constitute Events of Default:

      a)  the COORDINATOR becomes bankrupt or insolvent, goes into receivership,
          or takes the benefit of any statute from time to time being in force
          relating to bankrupt or insolvent debtors;

      b)  an order is made or resolution passed for the winding up of the
          COORDINATOR, or the COORDINATOR is dissolved;

      c)  the COORDINATOR is in breach of the performance of, or compliance
          with, any term, condition or obligation on its part to be observed or
          performed pursuant to this agreement;

      d)  the COORDINATOR has submitted false or misleading information to the
          DEPARTMENT or Representative;

      e)  In the opinion of the DEPARTMENT, the COORDINATOR has failed to
          proceed diligently with the Project.

12.2  The DEPARTMENT may, in addition to any remedies otherwise available,
      immediately terminate by written notice any obligation to make any further
      contribution to the COORDINATOR if:

      a)  an Event of Default specified in paragraph 12.1 a) or b) has occurred;
          or

      b)  an Event of Default specified in paragraph 12.1 c), d) or e) has
          occurred and has not been remedied within 15 days of receipt by the
          COORDINATOR of written notice of default, or a plan satisfactory to
          the DEPARTMENT to remedy such Event of Default has not been put into
          place within such time period;

      All eligible costs up to the date of termination will be paid by the
      DEPARTMENT.

12.3  In the event the DEPARTMENT gives the COORDINATOR written notice of
      default pursuant to paragraph 12.2 b), the DEPARTMENT may suspend any
      further payment under this agreement until the end of the period given to
      the COORDINATOR to remedy the Event of Default.

12.4  The fact that the DEPARTMENT refrains from exercising a remedy it is
      entitled to exercise under this agreement shall not be considered to be a
      waiver of such right and, furthermore, partial or limited exercise of a
      right conferred upon the DEPARTMENT shall not prevent the DEPARTMENT in
      any way from later exercising any other right or remedy under this
      agreement or other applicable law.

13.0  NOTICE

13.1  Any notice, information or other document required to be given under this
      agreement shall be sent by regular mail, personal service, facsimile or
      registered mail. Any notice, information or document shall be deemed to
      have been received on delivery. Any notice, information or other document
      sent by facsimile shall be deemed to have been received one working day
      after it is sent. Any notice, information or other document sent by
      registered mail shall be deemed to have been received when it is signed
      for.

13.2  Any notice or correspondence shall be addressed to:
      in the case of the DEPARTMENT (insert name or title of official, address
      and fax number)
      Karen Hall-Voegelin
      112 N. Christina Street
      Sarnia, Ontario
      N7T 5T6
      Phone: 519-464-5068
      Fax:   519-464-5076

      In the case of the COORDINATOR to the address shown on Schedule A of this
      agreement.

14.0  EARLY TERMINATION

14.1  The DEPARTMENT or the COORDINATOR may terminate this agreement at any time
      without cause upon not less than     1    months written notice of
                                       --------
      intention to terminate.

14.2  In the event of a termination notice being given by the DEPARTMENT under
      section 14.1

      a)  the COORDINATOR shall make no further commitments in relation to the
          Project and shall cancel or otherwise reduce, to the extent possible,
          the amount of any outstanding commitments in relation thereto;

<PAGE>

                                      -6-

     b)   all eligible costs incurred by the COORDINATOR up to the date of
          termination will be paid by the DEPARTMENT, including its costs of,
          and incidental to, the cancellation of obligations incurred by it as a
          consequence of the termination of the agreement; provided always that
          payment and reimbursement under this paragraph shall only be made to
          the extent that it is established to the satisfaction of the
          DEPARTMENT that the costs mentioned herein were actually incurred by
          the COORDINATOR and the are same reasonable and property attributable
          to the termination of the agreement; and

     c)   the amount of any contribution funds which remain unspent shall be
          promptly repaid to the DEPARTMENT, and such amount shall be a debt
          due to the DEPARTMENT.

14.3  The COORDINATOR shall negotiate all contracts related to the Project,
      including subcontracts and employment contracts on terms that will enable
      the COORDINATOR to cancel same upon conditions and terms which will
      minimize to the extent possible their cancellation costs in the event of a
      termination of this agreement, and generally the COORDINATOR shall
      cooperate with the DEPARTMENT and do everything reasonably within its
      power at all times to minimize and reduce the amount of the DEPARTMENT's
      obligations in the event of early termination hereunder.

15.0  GENERAL

15.1  This agreement may be amended by the mutual consent of the parties. To be
      valid, any amendment to this agreement shall be in writing and signed by
      the parties.

15.2  The COORDINATOR shall not assign this agreement or any part thereof or any
      payments to be made thereunder without the written permission of the
      DEPARTMENT and any assignment made without that permission is void and of
      no effect.

15.3  No member of the House of Commons or Senate or provincial legislature
      shall be admitted to any share or part of this agreement or to any benefit
      to arise therefrom.

15.4  The management, supervision and control of the Project are the sole and
      absolute responsibility of the COORDINATOR. The COORDINATOR is not in any
      way authorized to make a promise, agreement or contract on behalf of the
      DEPARTMENT. The COORDINATOR shall be solely responsible for any and all
      payments and deductions required by law to be made including those
      required for Canada Pension Plan, employment insurance, workers'
      compensation and income tax and for adhering to the applicable Provincial
      Standards Act. The parties hereto declare that nothing in this agreement
      shall be construed as creating a legally binding partnership or agency
      relationship between them.

15.5  The DEPARTMENT agrees to procure, at its expense, a policy of
      comprehensive general liability insurance for the Project participants,
      administrative staff and the COORDINATOR. The DEPARTMENT makes no warranty
      or representation as to the adequacy of the coverage of the policy with
      respect to the Project, however. It is understood and agreed that the
      COORDINATOR shall be solely responsible for determining its adequacy with
      respect to the Project and for obtaining such additional insurance as may
      be required in relation to the Project. The reasonable cost of such
      additional insurance is eligible for reimbursement by the DEPARTMENT as an
      eligible cost under this agreement.

15.6  Subject to section 15.5, the COORDINATOR shall ensure that it has adequate
      liability insurance covering everyone on the Project including Project
      employees, participants, directors and officers and volunteers.

15.7  It is a term of this agreement that no individual, for whom the post-
      employment provisions of the "Conflict of Interest and Post-Employment
      Code for Public Office Holders" or the "Conflict of Interest and Post-
      Employment Code for the Public Service" apply, shall derive any direct
      benefit from this agreement unless that individual is in compliance with
      the applicable post-employment provisions.

15.8  The COORDINATOR agrees to ensure that any services to the public provided
      by the COORDINATOR in carrying out the Project shall be made available in
      either official language where, in the opinion of the DEPARTMENT, there is
      significant demand for that assistance in that official language.

15.9  If the COORDINATOR is an unincorporated organization, it is agreed by the
      representatives of the COORDINATOR signing this agreement on behalf of the
      COORDINATOR, that they shall be personally, jointly and severally liable
      for all obligations, covenants, promises, liabilities and expenses assumed
      by the COORDINATOR under this agreement.

15.10 This agreement and all schedules and attachments are subject to the Access
      to Information Act.

15.11 This agreement is binding upon the COORDINATOR and its successors and
      assigns and supersedes all previous agreements between the parties.

15.12 This agreement shall come into force and effect when it is executed by
      both parties to this agreement.

For the DEPARTMENT:

/s/ [ILLEGIBLE]^^                    DG Services Delway         MAY - 8 2000
-------------------------     ------------------------------  ---------------
      (Signature)                        (Position)                (Date)

For the COORDINATOR:

/s/ [ILLEGIBLE]^^                         President               5/8/2000
-------------------------     ------------------------------  ---------------
      (Signature)                        (Position)                (Date)

_________________________     ______________________________  _______________
      (Signature)                        (Position)                (Date)

<PAGE>

<TABLE>
<CAPTION>
[LOGO]  Human Resources         Developpement des                                                                             PAGE 1
        Development Canada      ressources humaines Canada                                  ----------------------------------------
                                                                                            OFFICAL USE - RESERVE A L'ADMINISTRATION
                                                                                            ----------------------------------------
        SCHEDULE A              ANNEXE A                                                     100 FILE NUMBER  101 OPTION/S.A./S.S.A.
                                                                                             ---              ---
-------------------------------------------------------------------------------------------     N/o/ DE DOSSIER
<S>                                <C>                             <C>                       <C>                 <C>
 1                                                                                                    U45344 -5                  722
---
  [_] Targeted Wage Subsidies      [_]  Skills Development         [_]  Opportunities Fund  ----------------------------------------
      Subventions salariales            Developpement des               Fonds d'integration  102 RESP. RC     103 BUDGET RC
      ciclees                           competences                                          ---              ---
                                                                                                  CR D'ORIGINE         CR DU BUDGET
  [_] Self-Employment              [_] Employment Assistance       [X]  Youth initiatives                 3571                  3571
      Travail independant              Services d'aide                  Initiatives Jeunesse
                                       a l'emploi
                                                                                           -----------------------------------------
  [_]  Job Creation Partnerships   [_] Local Labour Market         [_]  Other (specify)    104 1-ORIGINAL  105 AMEND. NO. 106 REASON
       Partenariats pour la            Partnerships                     Autre (precisez)   ---             ---            ---
       creation d'emploris             Partenariats locaux du                                  2-AMENDMENT     No DE LA   CODE
                                       travail                                                   /MOD.         MOD.       CODE DE
                                                                                               3-CORRECTION               MOTIF
                                                                                               4-RENEWAL/
                                                                                                 RENOUV
                                                                                                         1
------------------------------------------------------------------------------------------------------------------------------------
 2  NAME OF EMPLOYER/COORDINATOR - NOM DE L'EMPLOYEUR/COORDONNATEUR            3  LEGAL NAME OF EMPLOYER/COORDINATOR (IF DIFFERENT
---                                                                           --- FROM ABOVE)-NOM LEGAL DE L'EMPLOYEUR/
   RMH Teleservices International Inc.                                            COORDONNATEUR (S'IL EST DIFFERENT DU PRECEDENT)
-------------------------------------------------------------------------------
COMMUNITY COORDINATOR                    [_]  YES         [_]  NO
COORDONNATEUR LOCAL                           OUI              NON
------------------------------------------------------------------------------------------------------------------------------------
 4  MAILING ADDRESS - ADRESSE POSTALE                                                     8    AREA CODE    TELEPHONE NO.
---                                                                                      ---   IND. REG.    N/o/ DE TELEPHONE

    1086 Modeland Road                                                                         (610)        520-5300
------------------------------------------------------------------------------------------------------------------------------------
 5  CITYTOWN - VILLE                                      6   PROVINCE       7   POSTAL CODE     9   AREA CODE   FAX NO.
---                                                      ---                ---  CODE POSTAL    ---  IND. REG.   N/o/ DE TELECOPIEUR

    Sarnia                                                  Ont                     N7T  7K7         (610)       520-5354
------------------------------------------------------------------------------------------------------------------------------------
 10 NAME OF CONTACT PERSON - NOM DE LA PERSONNE RESSOURCE   11  TELEPHONE NO. (If different from   12  No. OF EMPLOYEES/WORKERS
----                                                       ---- above)                            ---- AFFECTED
                                                                /No/ DE TEL (S'il est different        Nbre D'EMPLOYES/TRAVAILLEURS
                                                                du precedent)                          TOUCHES

   Mike Scharff/Patricia Gallagher                                                                                              700
------------------------------------------------------------------------------------------------------------------------------------
</TABLE>

 13   OBJECTIVE/DESCRIPTION OF ACTIVITIES/TARGETED CLIENTELE/EXPECTED RESULTS-
----  OBJECTIF/DESCRIPTION DES ACTIVITES/CLIENTELE VISEE/ RESULTATS ATTENDUS
      (THIS SECTION IS MEANT AS AN EXECUTIVE SUMMARY.-CETTE SECTION SERT A
      FOURNIR UN SOMMAIRE DES ACTIVITES).

Objective: To support the economic diversification in the Sarnia-Lambton area.
The Individualized Youth Internship program will be used to support individuals
in obtaining training and work experience in a telecommunications company.

The schedules and addenda as described in the submission from the Recipient are
considered to be part of this Agreement. Any changes to the proposal will be
made only with joint concurrence of both parties.

Activities: Full listing of Job Descriptions for both the Quality Center and the
Inbound Call Center are attached: Managers, Administrators, Supervisors, IT
professionals, HR specialists, Quality & Sales Monitors, Quality Assurance
Representatives and Customer Service Representatives.

Targeted Clientele: Unemployed youth (under 30 years) in need of work experience
and training.

Targeted Results: A minimum of 10 unemployed youth who are eligible for the
Individualized Youth Internship program will gain employment at RMH Teleservices
International Inc. It is expected that 65% of these participants will continue
to be employed on a full time basis upon completion of the subsidy period.

<TABLE>
<CAPTION>
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 14  LOCATION OF ACTIVITY - LIEU DE L'ACTIVITE
----
1086 Modeland Road, Sarnia
------------------------------------------------------------------------------------------------------------------------------------
 15  TOTAL NUMBER OF           DESIGNATED GROUP MEMBERS TARGETING PLAN - PLAN DE CIBLAGE DES MEMBRES DES CROUPES DESIGNES
----   PARTICIPANTS  ---------------------------------------------------------------------------------------------------------------
<S>                   <C>                     <C>         <C>               <C>                            <C>             <C>
     NOMBRE TOTAL DE  16 NUMBER OF POSITIONS  17  WOMEN   18  ABORIGINALS   19  PERSONS WITH DISABILITIES  20  MEMBERS OF  21  SPARE
      PARTICIPANTS   ---  TO BE FILLED BY   ---- FEMMES ---- AUTOCHTONES ----  PERSONNES HANDICAPEES      ---- VISIBLE    ---- LIBRE
                         NOMBRE DE POSTES A                              (DO NOT COMPLETE FOR O.F.             MINORITIES
                          COMBLER PAR DES                                NE PAS COMPLETER DANS                 MEMBRES DES
                 10                                                             LE CAS DU F.I.)                MINORITES
                                                                                                               VISIBLES
------------------------------------------------------------------------------------------------------------------------------------
 22                        23   Y-A     M     D-J    24   Y-A     M     D-J    25   Y-A     M     D-J     26   Y-A     M     D-J
----                      ----                      ----                      ----                       ----
   DURATION OF ACTIVITY
   DUREE DE L'ACTIVITE     FROM                      TO                        AND FROM                   TO
                           DE        2000-05-08      A      2001-03-31         ET DE                      A
------------------------------------------------------------------------------------------------------------------------------------
OFFICIAL USE - RESERVE A L'ADMINISTRATION-CMS-SGM
------------------------------------------------------------------------------------------------------------------------------------
140     FINANCIAL CODE                                         CMS    CONSTIT.     FUTURE YEAR 1                  FUTURE YEAR 2
---     CODE FINANCIER           CURRENT YEAR AMOUNT    CR    TYPE     CODE     COMMITMENT AMOUNT     CR     COMMITMENT AMOUNT    CR
-------------------------------- MONTANT POUR L'ANNEE   CT    GENRE    CODE    MONTANT ENGAGE POUR    CT    MONTANT ENGAGE POUR   CT
 ALLOT   PROJECT   LINE OBJECT       COURANTE                 9GM      CIRC    L'ANNEE 1 A VENIR            L'ANNEE 2 A VENIR
 AFFT.    PROJET   ART. D'EXEC.
------------------------------------------------------------------------------------------------------------------------------------
   79               5200              50,000.00
------------------------------------------------------------------------------------------------------------------------------------
141                                  SIGNATURE                                                                   Y-A     M      D-J
---
     AGREEMENT VERIFICATION
     VERIFICATION DE L'ACCORD
------------------------------------------------------------------------------------------------------------------------------------
OFFICIAL USE - RESERVE A L'ADMINISTRATION - MIS - SIG
------------------------------------------------------------------------------------------------------------------------------------
150  ORIG.  151  CORRESP.  152  PROV.  153  HRDC   154             155       156         157           158    YR. OF   159  SPECIAL
---  TYPE   ---   LANG.    ---  RIDING --- OFFICER ---  CONSTIT.   ---  NOC  ---  S.I.C. --- ACTIVITY  ---   OPERATION --- INT. GR.
    GENRE        LANG. DE       CIRC.     AGENT DE       CIRC.          CNP       C.T.I.     ACTIVITE        ANNEE DE     GR. D'INT.
    D'ORG        CORRESP.       PROV.       DRHC                                                              FONCT.        SPECIAL
------------------------------------------------------------------------------------------------------------------------------------
     11               E         K095       A29          U71           1453       7790          C07M           01
------------------------------------------------------------------------------------------------------------------------------------
160  NATIONAL SPARES                  161  REGIONAL SPARES                                    162  HRCC SPARES
---  CODES (RESERVE A L'AC)           ---  CODES  (RESERVE AU BUREAU REGIONAL)                ---  CODES (RESERVES AUX CRHC)
A   B   C   D                         A    B   C       D       E       F                      A    B       C
------------------------------------------------------------------------------------------------------------------------------------
</TABLE>
<PAGE>

<TABLE>
<CAPTION>
-----------------------------
FILE NUMBER - N/o/ DE DOSSIER                                                                                                 PAGE 2
   U45344 - 5
-----------------------------
HRDC CONTRIBUTION - CONTRIBUTION DE DRHC
<S>                                                         <C>                 <C>                 <C>    <C>
-----------------------------------------------------------------------------------------------            ------------------------
SUPPORT TO INDIVIDUALS PAID BY COORDINATOR/EMPLOYER - SOUTIEN AUX PARTICULIERS VERSE PAR LE                FUNDS FROM OTHER SOURCES
COORDONNATEUR/L'EMPLOYEUR                                                                                  FONDS D'AUTRES SOURCES
-----------------------------------------------------------------------------------------------            ------------------------
27  LIVING EXPENSES                                         26                  5268                       29
    FRAIS DE SUBSISTANCE                                    --                                             --
--------------------------------------------------------------------------                                 ------------------------
30  DEPENDENT CARE COSTS                                    31                  5228                       32
    DEPENSES LIEES A LA GARDE DES PERSONNES A CHARGE        --                                             --
--------------------------------------------------------------------------                                 ------------------------
33  DISABILITY RELATED COSTS                                34                  5257                       33
    COUTS RELIES AUX LIMITATIONS FONCTIONELLES              --                                             --
--------------------------------------------------------------------------                                 ------------------------
36  TUITION COSTS                                           37                  5261                       38
    FRAIS DE SCOLARITE                                      --                                             --
--------------------------------------------------------------------------                                 ------------------------
39  OTHER PERSONAL SUPPORTS AND TRANSPORTATION              40                  5267                       41
    AUTRES SOUTIENS PERSONNELS ET TRANSPORT                 --                                             --
-----------------------------------------------------------------------------------------------
42  TOTAL SUPPORT TO INDIVIDUALS                                               43
    TOTAL DU SOUTIEN AUX PARTICULIERS
-----------------------------------------------------------------------------------------------
-----------------------------------------------------------------------------------------------            ------------------------
44  PARTICIPANT WAGES                                                          45                  5220    40
    SALAIRE DES PARTICIPANTS                                                   --    50,000.00             --
-----------------------------------------------------------------------------------------------            ------------------------
----------------------------------------------------------------------------
                    OVERHEAD COSTS - FRAIS GENERAUX
-----------------------------------------------------------------------------------------------            ------------------------
47  OVERHEAD COSTS EXCLUDING CAPITAL COSTS                                     48                 5269     49
    FRAIS GENERAUX EXCLUANT LES FRAIS D'IMMOBILISATION                         --                          --
-----------------------------------------------------------------------------------------------            ------------------------
50  CAPITAL COSTS                                                              51                 5270     52
    FRAIS D'IMMOBILISATION                                                     --                          --
-----------------------------------------------------------------------------------------------            ------------------------
53  ADDITIONAL COSTS RELATED TO ACCOMMODATING PERSONS WITH DISABILITIES        54                 5252     55
    FRAIS SUPPLEMENTAIRES POUR ACCOMMODER LES PERSONNES HANDICAPEES            --                          --
-----------------------------------------------------------------------------------------------            ------------------------
-----------------------------------------------------------------------------------------------
                                 COURSE COSTS-FRAIS DE COURS
----------------------------------------------------------------------------                               ------------------------
56  COURSE COSTS-PUBLIC INSTITUTIONS                                           57                 5283     58
    FRAIS DE COURS - ETABLISSEMENTS PUBLICS                                    --                          --
-----------------------------------------------------------------------------------------------            ------------------------
59  COURSE COSTS - PRIVATE INSTITUTIONS                                        60                 5254     61
    FRAIS DE COURS - ETABLISSEMENTS PRIVES                                     --                          --
-----------------------------------------------------------------------------------------------            ------------------------
                                                                               ----------------
                  TOTAL CONTRIBUTION TO BE PAID TO THE COORDINATOR/EMPLOYER    62                 5200
                CONTRIBUTION TOTALE A VERSER AU COORDONNATEUR/A L'EMPLOYEUR    --    50,000.00
                                                                               ----------------
                                                                               ----------------
       ESTIMATED FINANCIAL ASSISTANCE PAID DIRECTLY TO PARTICIPANTS BY HRDC    63
         SOUTIEN FINANCIER ESTIMATIF VERSE DIRECTEMENT AUX PARTICIPANTS PAR    --
                                                                               ----------------
                                                                               ----------------
                           ESTIMATED TOTAL HRDC CONTRIBUTION (BOXES 62 + 63)   64
               CONTRIBUTION TOTALE ESTIMATIVE VERSEE PAR DRHC (CASE 62 + 63)   --   50,000.00
                                                                               ----------------

----------------------------------------------------------------------------------------------------------------------------------
65                                            COST DISTRIBUTION-REPARTITION DES COUTS
----------------------------------------------------------------------------------------------------------------------------------
      EMPLOYER/COORDINATOR          UNION/ASSO./AGENTS         PROVINCE          HRDC            OTHER - AUTRE          TOTAL
    EMPLOYEUR/COORDONNATEUR        SYNDICAT/ASSOC./REPR.                         DRHC
----------------------------------------------------------------------------------------------------------------------------------
66                                 67                       68              69                 70                71
--                50,000.00        --                       --              --   50,000.00     --                --    100,000.00
----------------------------------------------------------------------------------------------------------------------------------
72                                 73                       74              75                 76                77
--                  50.00%         --         0.00%         --   0.00%      --     50.00%      --    0.00%       --      100%
----------------------------------------------------------------------------------------------------------------------------------
----------------------------------------------------------------------------------------------------------------------------------
FOR FORMER IAS ONLY - ANCIEN SAAI SEULEMENT
----------------------------------------------------------------------------------------------------------------------------------
TYPE OF EMPLOYMENT ADJUSTMENT AGREEMENT                                           76  BUSINESS LINES      79  TYPE OF AGREEMENT
GENRE D'ACCORD D'ADAPTATION DE LA MAIN - D'OEUVRE                                 --  SECTEURS D'ACTIVITE --  GENRE D'ACCORD
----------------------------------------------------------------------------------------------------------------------------------
----------------------------------------------------------------------------------------------------------------------------------
FOR USE WHEN NO APPLICATION HAS BEEN COMPLETED-A UTILISER DANS LES CAS OU AUCUNE DEMANDE N'A ETE PRESENTEE
----------------------------------------------------------------------------------------------------------------------------------
80  RECOMMENDED BY - RECOMMANDE PAR                         81  DATE        82  APPROVED BY - APPROUVE PAR       63  DATE
--                                                          --              --  /s/ [ILLEGIBLE]^^                --  MAY - 8 2000
----------------------------------------------------------------------------------------------------------------------------------
----------------------------------------------------------------------------------------------------------------------------------
FOR AMENDMENTS ONLY - POUR MODIFICATIONS SEULEMENT
----------------------------------------------------------------------------------------------------------------------------------
REASON FOR AMENDMENT
RAISON DE LA MODIFICATION
                                                                                          [_] INCREASE            [_] DECREASE
                                                                                              AUGMENTATION            DIMINUTION
                                                                                        ------------------------------------------
                                                                                          AMOUNT
                                                                                          MONTANT $
----------------------------------------------------------------------------------------------------------------------------------
----------------------------------------------------------------------------------------------------------------------------------
84        INITIALS OF SIGNATORIES TO THE AGREEMENT - INITIALES DES SIGNATAIRES DE L'ACCORD

       /s/ [ILLEGIBLE]^^        5/8/00                                                      /s/ [ILLEGIBLE]^^         MAY - 8 2000
 -------------------------   ------------   ----------------------------  ----------  -----------------------------   ------------
    EMPLOYER/COORDINATOR         DATE           EMPLOYER/COORDINATOR         DATE         COMMISSION/DEPARTMENT           DATE
  EMPLOYEUR/COORDONNATEUR                     EMPLOYEUR/COORDONNATEUR                     COMMISSION/MINISTERE
----------------------------------------------------------------------------------------------------------------------------------

----------------------------------------------------------------------------------------------------------------------------------
The information you provide is collected under the auspices of Human Resources Development for the purpose of administering
employment programming. The information collected will be subject to the Access to Information Act. The information will be
placed in Program Record Number HRDC - HRI 293.
Les renseignements fournis dans le present document sont recueillis sous l'autorite de Developpement des ressources humaines aux
fins de l'adminstration de la programmation d'emploi. Les renseignments obtenus seront sujets a la Loi d'acces a l'information. Les
renseignements obtenus seront conserves dans le dossier de programme DRHC-IRH 293.
----------------------------------------------------------------------------------------------------------------------------------
</TABLE>
<PAGE>

                                                                 ---------------
[LOGO] Human Resources    Developpement des                      FILE NUMBER
       Development Canada ressources humaines Canada  SCHEDULE B U 4 5 3 4 3 - 5
                                                                 ---------------
--------------------------------------------------------------------------------
1    NAME OF COORDINATOR

RMH Teleservices International Inc.
--------------------------------------------------------------------------------

2.0  ELIGIBLE COSTS

2.1  Subject to the following conditions, the costs set out in the approved
     budget annexed hereto are eligible costs for the purposes of this
     agreement, subject to change only with the COMMISSION/DEPARTMENT's written
     approval.

2.2  Costs are eligible only if they are, in the opinion of the
     COMMISSION/DEPARTMENT,

     a)   directly related to the Project, and
     b)   reasonable.

2.3  Equipment purchase costs exceeding $0.00 require the prior written
                                        -----
     authorization of the COMMISSION/DEPARTMENT.

2.4  The portion of the cost of any goods or services purchased by the
     COORDINATOR for which the COORDINATOR may claim a GST input tax credit
     or rebate is not eligible for reimbursement.

2.5  The portion of any cost in respect of which the COORDINATOR has, or is
     entitled to receive a contribution from another level of government or
     other source is not eligible for reimbursement.

2.6  Any cost categories not specifically listed are subject to the approval of
     the COMMISSION/DEPARTMENT.

2.7  Definitions of eligible costs are as follows:

     50% of wage rate per eligible participant up to $5000.00

<TABLE>
<CAPTION>
-------------------------------------------------------------------------------------------------------------------
3    INITIALS OF SIGNATORIES TO THE AGREEMENT
<S>                  <C>          <C>                     <C>         <C>                          <C>
 /s/ [ILLEGIBLE]^^     5/8/00                                              /s/ [ILLEGIBLE]^^          MAY - 8 2000
------------------   ---------    ----------------------  ----------  -------------------------    ----------------
     COORDINATOR       DATE             COORDINATOR          DATE       COMMISSION/DEPARTMENT             DATE
-------------------------------------------------------------------------------------------------------------------
</TABLE>

                                                                          [LOGO]
                                                                          Canada

<PAGE>

<TABLE>
<S>       <C>                  <C>                             <C>                        <C>
                                                                                          ------------------
                                                                                          FILE NUMBER
                                                                                          No DE DOSSIER
          Human Resources      Developpement des
[LOGO]    Development Canada   ressources humaines Canada      SCHEDULE C  - ANNEXE C     U 4 5 3 4 4 - 5
                                                                                          ------------------
</TABLE>
--------------------------------------------------------------------------------
 1  NAME OF COORDINATOR - NOM DU COORDONNATEUR
---
RMH Teleservices International Inc.
--------------------------------------------------------------------------------

PART I - PARTIE I

(Pursuant to section 8.4 of the agreement (if applicable), the COORDINATOR is to
collect certain information about each participant. Section 8.4 provides that
Part I of this Schedule sets out the information to be collected.)
(En vertu du paragraphe 8.4 de l'accord (le cas echeant), le COORDONNATEUR doit
recueillir certains renseignements sur chaque participant. Conformement a ce qui
est enonce dans le paragraphe 8.4, la partie I de la presente annexe etablit les
renseignements qui doivent etre recueillis.)

     Responsible HRCC - CRHC responsable
     Contract file number - Numero de dossier du contrat
     Social Insurance Number - Numero d'assurance sociale
     Date of commencement of Case Management - Date de debut de la gestion de
     cas
     Date of completion of Action Plan - Date de l'achevement du Plan d'action
     Indication of Action Plan completion - Indication de l'achevement du Plan
     d'action
     Indication of Primary Result (Employed/Self-employed/Not employed status) -
     Indication des resultats preliminaires (Embauche(e)/Travailleur(se)
     Independant(e)/Chomeur(se))
     Date Primary Result achieved - Date d'obtention des resultats preliminaires

     Case Management on participants will done thru contract at local Human
     Resource Centre.

PART II - PARTIE II

(Pursuant to section 8.6 of the agreement (if applicable), the
COMMISSION/DEPARTMENT provides certain information to the COORDINATOR. Section
8.6 provides that Part II of this Schedule sets out this information.)
(En vertu du pargraphe 8.6 de l'accord (le cas echeant), la COMMISSION/le
MINISTERE fournit certains renseignements au COORDONNATEUR. Conformement a ce
qui est enonce dans le pargraphe 8.6, la partie II de la presente annexe
etablit les renseignements qui doivent etre fournis.)

<TABLE>
<CAPTION>
---------------------------------------------------------------------------------------------------------------------------------
3    INITIALS OF SIGNATORIES TO THE AGREEMENT - INITIALES DES SIGNATAIRES DE L'ACCORD
<S>                            <C>          <C>                            <C>           <C>                          <C>
/s/ [ILLEGIBLE]^^                5/8/00                                                  /s/ [ILLEGIBLE]^^            MAY-8-2000
---------------------------    -----------  ---------------------------    -----------   ---------------------------  ----------
       COORDINATOR                 DATE              COORDINATOR               DATE         COMMISSION/DEPARTMENT        DATE
      COORDONNATEUR                                 COORDONNATEUR                           COMMISSION/MINISTERE
---------------------------------------------------------------------------------------------------------------------------------
</TABLE>
                                                                [LOGO OF CANADA]

<PAGE>

[LOGO]  Human Resources     Developpement des
        Development Canada  ressources humaines Canada            --------------
                                                                  FILE NUMBER
                                                                  N* DE DOSSIER
                            SCHEDULE D - ANNEXE D                 U45344-5
                                                                  --------------

--------------------------------------------------------------------------------
1    NAME OF EMPLOYER/COORDINATOR - NOM DE L'EMPLOYEUR/COORDONNATEUR
RMH Teleservices International Inc.
--------------------------------------------------------------------------------

2.0  ADDITIONAL CONDITIONS - CONDITIONS SUPPLEMENTAIRES
Agreement must be signed by RMH and HRDC prior to start date shown on
agreement.

All persons must qualify as a youth (unemployed and under 30 years of age) to be
eligible to participate in this intervention. HRDC must confirm eligibility for
every participant prior to starting work with RMH through this contract. Release
of information forms will be included with Tracking Document which lists hires.
This tracking document is to be submitted a least 1 week in advance of employee
starting employment.

Persons resigning employment to start work with RMH will not be eligible.
Employer can not receive Youth Internship funding more than once for an
individual.

Reimbursement will be based on 50% of wage rate to maximum of $5000.00 per
eligible participant. This does not include mandatory related costs or vacation
pay.

To be eligible for the Youth Internship program weekly hours are not to fall
below 30 hours per week.
The employer agrees not to claim more than the normal work week for the specific
position. Overtime hours will not be reimbursed.

The contract will be over when dollar value is reached or on the contract end
date of March 31, 2001 whichever occurs first. Last day eligible for wage
subsidy will be March 31, 2001 as per HRDC commitment letter.

No advance payments are allowed. Progress payments only. Project claim forms are
to be submitted every 3 months supported by payroll information. Claims are to
be submitted July 2000, October 2000, January 2001 and March 2001. A fifth claim
may be required to capture the difference between HRDC's fiscal year and RMH's
payroll date.

A performance review on each participant will be submitted with each pay claim.

The co-ordinator agrees and warrants that all computer and computer support
equipment related to payroll is Year 2000 compliant. (Schedule E)

The co-ordinator will advise HRDC immediately of the finish dates of
participants who leave the program early.

HRDC will work with Ontario Works-Enhanced Job placement program and the
provincial Job Connect program to facilitate client group eligibility for their
respective programs.

The Co-ordinator/Sponsor when required by CANADA acknowledge CANADA's financial
contribution to the project.

For department monitoring and auditing purposes, the following reports will be
made available:
Payroll & Attendance records
Financial monitoring will be conducted in October 2000 & March 2001. On-site
participant monitors will be conducted by HRDC Project Officers.

RESULTS:

The Co-ordinator will submit a final report within 30 days of contract
completion addressing the overall project achievements as it relates to the
Objective; Description of Activities; Targeted clientele and Expected Results.

<TABLE>
<CAPTION>
---------------------------------------------------------------------------------------------------------------------------------
3 INITIALS OF SIGNATORIES TO THE AGREEMENT - INITIALES DES SIGNATAIRES DE L'ACCORD
<S>                              <C>          <C>                           <C>       <C>                          <C>
       /s/ [ILLEGIBLE]^^           5/8/00                                                  /s/ [ILLEGIBLE]^^        MAY - 8 2000
-------------------------------  ----------   ----------------------------  --------  ---------------------------  --------------

      EMPLOYER/COORDINATOR          DATE          EMPLOYER/COORDINATOR        DATE        COMMISSION/DEPARTMENT         DATE
     EMPLOYEUR/COORDONNATEUR                     EMPLOYEUR/COORDONNATEUR                  COMMISSION/MINISTERE
---------------------------------------------------------------------------------------------------------------------------------
</TABLE>
<PAGE>

<TABLE>
<S>                                <C>                              <C>              <C>           <C>
[LOGO]  Human Resources            Developpement des                                               -----------------
        Development Canada         ressources humaines Canada       SCHEDULE E       ANNEXE E       FILE NUMBER
                                                                                                    N/o/ DE DOSSIER
                                                                                                    U 4 5 3 4 4 - 5
                                                                                                   -----------------
--------------------------------------------------------------------------------------------------------------------
1    Name of Employer / Coordinator - Nom de l'employeur / coordonnateur
--
RMH Teleservices International Inc.
--------------------------------------------------------------------------------------------------------------------
</TABLE>

2.0  ADDITIONAL CONDITIONS

  The COORDINATOR/EMPLOYER warrants that the services provided under this
  contract shall meet the contractual requirements (as evidences during
  acceptance tests, as applicable) so as to accurately and automatically process
  any and all data, date and date-related data including but not limited to
  calculating, comparing, and sequencing of such data from, into and between the
  twentieth and twenty-first centuries, including leap year calculations when
  used in accordance with the documentation provided by the COORDINATOR/EMPLOYER
  and accepted by the Crown. To that end, the COORDINATOR/EMPOYER also warrants
  that date related processing will not, in any way, prevent hardware, software
  or firmware from conforming to the requirements of the Contract prior to,
  during, or after the year 2000. Canada may, at no additional cost, require the
  COORDINATOR/EMPLOYER prior to the performance of the services, to demonstrate
  compliance and/or compliance techniques and test procedures it intends to
  follow in order to comply with all of the obligations contained herein.

  The obligations contained herein apply to the services provided by the
  COORDINATOR/EMPLOYER, its contractors and its subcontractors involved in the
  performance of this Contract. Subject to the specific contractual requirement,
  the obligations contained herein do not apply to hardware, firmware, software
  or software applications provided as Government Furnished Equipment unless
  expressed elsewhere in the Contract.

  The warranties contained herein are separate and discrete from any other
  warranties specified in this Contract, and are not subject to any disclaimer
  of warranty which may be specified in the Contract, its appendices, its
  schedules, its annexes or any document incorporated in this Contract by
  reference. The warranties contained herein are subject to any limitation of
  the COORDINATOR's/EMPLOYER's liability specified in the Contract.

  Notwithstanding the foregoing, the provisions set out in the applicable
  General Conditions, if any, under the section entitled "Warranty" apply.

  The warranties contained herein shall have a term extending to either:
      a)  to June 30, 2000, or
      b)  for a period of six months following acceptance of the services,
          whichever is the later date.

2.0  CONDITIONS SUPPLEMENTAIRES

  Le COORDONNATEUR/EMPLOYER garantit que les services fournis conformement au
  present contrat satisfont aux exigences contractuelles (attestees au cours des
  tests d'acceptation, selon le cas), de facon a traiter avec precision et
  automatiquement toutes les donnees, les dates et les donnees liees aux dates,
  notamment quant au calcul, a la comparaison et au maintien de sequence de ces
  donnees entre le XXe et le XXie siecle, y compris quant aux calculs relatifs
  aux annees bissextiles utilises selon la documentation fournie par le
  COORDONNATEUR/EMPLOYEUR et acceptee par la Couronne. A cette fin, le
  COORDONNATEUR/EMPLOYEUR garantit egalement que le traitement lie aux dates
  n'empechera en aucune facon le materiel, les logiciels et les microprogrammes
  d'etre conformes aux exigences prevues par le contrat avant, pendant ou apres
  l'an 2000. Le Canada peut, sans frais additionnels, obliger le
  COORDONNATEUR/EMPLOYEUR, avant l'execution des services, a faire la preuve de
  sa conformite ou des methodes de conformite et des procedures de test qu'il a
  l'intention d'appliquer afin de se conformer a toutes les obligations prevues
  par les presentes.

  Les presentes obligations s'appliquent aux services fournis par le
  COORDONNATEUR/EMPLOYEUR, ses entrepreneurs et sous-traitants participant a
  l'execution du contrat. Sous reserve de l'exigence contractuelle precise,
  elles ne s'appliquent pas au materiel, aux microprogrammes, aux logiciels ou
  aux applications de logiciels fournis a titre d'equipement fourni par le
  gouvernement, sauf disposition des presentes.

  Les garanties prevues aux presentes sont distinctes de toute autre garantie
  prevue dans le contrat et ne sont pas visees par toute stipulation
  d'exoneration de garantie que peuvent contenir le contrat, ses annexes ou tout
  autre document incorpore aux presentes par renvoi. Elles sont visees par toute
  limitation de la responsabilite du COORDONNATEUR/EMPLOYEUR precisee aux
  presentes.

  Malgre ce qui precede, les dispositions des conditions generales, les cas
  echeant, prevues dans la partie intitulee << Garantie >> s'appliquent.

  Les garanties prevues aux presentes sont en vigueur jusqu'a la demiere des
  dates suivantes:
      a)  le 30 juin 2000, ou
      b)  pendant les six mois suivant l'acceptation des services, la date etant
          la plus eloignee.

<TABLE>
<CAPTION>
------------------------------------------------------------------------------------------------------------------------------
3.   Initials of Signatories to the Agreement - Initiales des  signataires de l'accord
<S>                           <C>        <C>                      <C>             <C>                       <C>

     /s/ [Illegible]^^         5/8/00                                             /s/ [Illegible]^^         May - 8 2000
     ---------------------    ---------   _____________________   ______________  ---------------------     --------------
     Employer/Coordinator      Date       Employer/Coordinator       Date         Commission/Department          Date
   Employeur/Coordonnatuer               Employeur/Coordonnateur                  Commission/Ministere
------------------------------------------------------------------------------------------------------------------------------
</TABLE>

                                                                          [LOGO]<PAGE>

                                                                    EXHIBIT 10.4

          THIS CONDITIONAL GRANT AGREEMENT made as of this 18/th/ day of
     February, 2000.

     BETWEEN:                    HER MAJESTY THE QUEEN IN RIGHT OF THE PROVINCE
                                 OF NEW BRUNSWICK, as represented by the
                                 Minister of Economic Development, Tourism and
                                 Culture, (hereinafter called the "Minister"),

                                                               OF THE FIRST PART

     AND:                        RMH TELESERVICES INC., a body corporate, duly
                                 incorporated under and by virtue of the laws of
                                 the Commonwealth of Pennsylvania, United States
                                 of America, and having its registered office at
                                 40 Morris Avenue Bryn Mawr, Delaware County,
                                 Pennsylvania, United States of America,
                                 (hereafter called the "Corporation"),

                                                              OF THE SECOND PART

          WHEREAS under the authority of Order-in-Council 99-460 made pursuant
to the Economic Development Act, Acts of New Brunswick, 1975, Chapter E-1.11,
the Minister has made or has agreed to make, a conditional grant (hereinafter
called the "Grant") to the Corporation in the amount of up to $2,880,000.00, in
accordance with and subject to the terms and conditions set forth herein and in
a certain letter dated September 3, 1999 to the Corporation from the Minister, a
copy of which letter (hereinafter called the "Letter of Offer") is annexed
hereto as Schedule "A", for the purpose of assisting the Corporation to finance
the establishment of a telephone call centre (hereinafter called the "Centre")
at Saint John, New Brunswick.
<PAGE>

                                      -2-

          NOW THEREFORE THIS AGREEMENT WITNESSETH that, in consideration of the
Minister making the Grant to the Corporation and in consideration of the sum of
Ten Dollars ($10.00) paid by each of the parties hereto to the other of them,
the receipt whereof by each of them is hereby acknowledged and in consideration
of the mutual covenants and agreements herein contained, the parties hereto
agree as follows:

1.        For the purposes of this Agreement:

          (a)  "Calculation Factor" means:

               (i)   in relation to any particular Calculation Year, the
               quotient obtained by dividing by 5,460 hours the Number of Paid
               Employee Hours for, during or in respect of that particular
               Calculation Year; or

               (ii)  in relation to the Calculation Period, the Quotient
               obtained by dividing by 5,460 hours, the Number of Paid Employee
               Hours for, during or in respect of the Calculation Period;

          (b)  "Calculation Period" means the period of 48 consecutive months
          commencing on the 1/st/ day of September, 1999 and ending on the
          31/st/ day of August, 2003,

          (c)  "Calculation Year" means the period of 12 consecutive months
          commencing on the 1/st/ day of September and ending on the 31/st/ day
          of August of each and every year during the Calculation Period;

          (d)  "Full Time Employees" means those employees of the Corporation
          who are engaged by the Corporation to work full time at the Centre,
          but does not include any such employee during any period of time in
          which that employee:

               (i) is not ordinarily resident in New Brunswick;
<PAGE>

                                      -3-

               (ii)  is normally working less than 35 hours per week at the
               Centre; or

               (iii) is an officer, director or shareholder of the Corporation;

          (e) "Number of Paid Employee Hours" means the number of hours worked
          or performed for the Corporation at the Centre by Full Time Employees
          from time to time during the Calculation Period for which the
          Employees have been fully paid; Provided that for the purposes of any
          calculation under this Agreement to determine the Number of Paid
          Employee Hours, the aggregate number of hours that can be worked or
          performed by a particular Full Time Employee and by all other Full
          Time Employees, while replacing or substituting for or filling the
          position of that particular Full Time Employee, shall not exceed 5,460
          hours during the period from and including the 1/st/ day of September,
          2000, to and including the 31/st/ day of August, 2003, or 1,820 hours
          during any Calculation Year;

2.   Subject to the provisions of this Agreement, it is agreed and understood
the Grant shall be advanced by the Minister to the Corporation as and in the
following manner and amounts:

          (a)  the sum of $880,000.00 shall be advanced as and at the time set
          forth in paragraph (a) on the first page of the Letter of Offer;

          (b)  further advances, totaling in the aggregate, not more than
          $2,000,000.00, shall be made as follows:

               An advance shall be made in relation to each Calculation Year
               during the Calculation Period, each such advance shall be made
               following the receipt by the Minister from the Corporation of a
               report referred to in Clause 4 of this Agreement satisfactory to
               the Minister which relates to that Calculation Year, and shall be
               in
<PAGE>

                                      -4-

               an amount equal to the product obtained by multiplying $3,500.00
               by the Calculation Factor relating to the Calculation Year
               covered by the relevant report.

3.        Notwithstanding hereinafter contained to the contrary, the aggregate
amount of the Grant provided, paid or advanced by the Minister to the
Corporation under this Agreement shall not exceed:

                    (a)  $2,880,000.00; or

                    (b)  the amount equal to the product obtained by multiplying
                    $5,000.00 by the Calculation Factor relating to the
                    Calculation Period,

whichever amount referred to in paragraphs (a) and (b) of this clause is the
lesser amount.

4.        The Corporation agrees to submit to the Minister on the 1/st/ day of
September of each and every year from and including the 1/st/ day of September
2000 to and including the 1/st/ day of September, 2003, or until the full amount
of the Grant has been advanced hereunder, a report signed by an officer of the
Corporation setting forth, in relation to the Calculation Year then just
completed, data and information concerning the number of Full Time Employees
employed at the Centre during that Calculation Year, the names and addresses of
such Full Time Employees, the Number of Paid Employee Hours relating to that
Calculation Year, and such other information as may be reasonably requested by
the Minister for the purposes of this Agreement and any calculation made or to
be made by the Minister under this Agreement.

5.        The Corporation shall grant to the Minister, or his agents and
representatives, at all reasonable times during the term of this Agreement,

<PAGE>

                                      -5-

access to all of the books and records of the Corporation, and the Minister and
his agents and representatives shall have the right to inspect such books and
records of the Corporation and to make extracts therefrom and to conduct such
examination thereof as the Minister may consider necessary.

6.   The Corporation shall provide to the Minister, in addition to the
requirements set forth in Clause 4 and 5 of this Agreement, such information,
statistics and data respecting the business and operations of the Facility as
the Minister may from time to time consider necessary for the purposes of this
Agreement and any calculations made or to be made pursuant to this Agreement.

7.   Notwithstanding anything else contained in this Agreement, the Corporation
acknowledges that the Minister shall not be called upon, nor shall the Minister
be required to advance all or any portion of the Grant:

     (a)  until this Agreement and of each of the other documents and agreements
     required by the Minister in connection with the Grant have been fully
     executed by each of the respective parties thereto;

     (b)  until all service fees, application assessment fees and legal fees
     imposed by or under the Economic Development Act, Acts of New Brunswick,
     1975, Chapter E-1.11, or by regulations made thereunder, have been fully
     paid by the Corporation; or

     (c)  if any event referred to in Clause 13 of this Agreement shall has
     occurred.

8.   The Corporation does hereby covenant and agree that the Grant, and all
advances made by the Minister in respect thereof, shall be used by the

<PAGE>

                                     -6-

Corporation to finance the establishment of the Centre at Saint John, New
Brunswick, as a telephone call centre as and in the manner disclosed to the
Minister in conjunction with the Corporation's application for the Grant, and
for no other purpose.

9.   The Corporation represents and warrants to the Minister that:

     (a)  the Corporation is a corporation legally incorporated, duly organized
     and validly existing, in good standing under the laws of the jurisdiction
     of its incorporation and is qualified to carry on its business in all
     jurisdictions where the nature of its business or the character of its
     properties make such qualification necessary;

     (b)  the acceptance of the Grant by the Corporation and the execution,
     delivery and performance of this Agreement are within the corporate powers
     and capacities of the Corporation and have been duly authorized by proper
     corporate proceedings;

     (c)  the acceptance of the Grant and the execution and delivery of this
     Agreement do not require the consent or approval of, or registration of any
     other party including shareholders of the Corporation;

     (d)  there are no actions, suits or proceedings pending or to the knowledge
     of the Corporation threatened against or adversely affecting the
     Corporation in any court or before or by any federal, provincial, municipal
     or other governmental department, commission, board, bureau or agency,
     Canadian or foreign which might materially affect the financial
     condition of the Corporation or the title to its property or assets;

     (e)  the execution and delivery of this Agreement, the consummation of the
     transactions contemplated by this Agreement and the compliance with the
     covenants, terms, provisions and conditions of this Agreement will not
     conflict with or result in a breach of any of the terms or provisions of
     the constating documents or by-laws of the Corporation, any resolution of
     the directors or shareholders of the Corporation,

<PAGE>

                                      -7-

     any laws of Canada, or the Province of New Brunswick governing the
     Corporation or any agreemet or instrument to which the Corporation is now a
     party or which purports to be binding on the Corporation or its property
     and assets;

     (f)  this Agreement and all other documents or instruments to be delivered
     pursuant to this Agreement will, when executed and delivered, constitute
     valid and binding obligations of the Corporation enforceable against it in
     accordance with their respective terms, except as may be limited by other
     deeds, documents or instruments delivered pursuant to this Agreement, or by
     applicable bankruptcy, reorganization, insolvency, moratorium and other
     laws affecting the enforcement of creditors' rights; and

     (g)  all balance sheets, earnings statements and other financial data,
     which have been or shall be furnished to the Minister to induce the
     Minister to enter this Agreement or otherwise in connection with this
     Agreement have been or will be prepared in accordance with generally
     accepted accounting principles (which means, with respect to the
     Corporation, generally accepted accounting principles consistently followed
     through prior fiscal periods as given effect to in previous audited
     financial statements of the Corporation) and in accordance with the
     accounting requirements of the Superintendent of Financial Institutions of
     Canada, and do or will fairly present the financial condition and the
     results of the operations of the Corporation, and all other information,
     certificates, schedules, reports and other papers and data furnished by the
     Corporation are or will be at the time they are so furnished, accurate and
     complete in all material respects; and

     (h)  no material adverse change has occurred in the business or condition
     of the Corporation since the Corporation applied to the Minister for the
     aforesaid loan.

10.  The Corporation covenants that it will execute or cause to be made, done or
executed, all further and lawful acts, deeds, things, devices, conveyances and
assurances whatsoever for effecting the purposes and intent of this

<PAGE>

                                      -8-

Agreement as counsel for the Minister shall reasonably advise or request.

11.  The Corporation does hereby covenant and agree with the Minister that it
shall duly observe, perform and satisfy each of the said terms, conditions,
undertakings, agreements, restrictions, requirements, duties and obligations set
forth in the Letter of Offer, including, without limitation, those terms,
conditions, undertakings, agreements, restrictions, requirements, duties and
obligations set forth, contained or referred to in the Letter of Offer under the
headings "Repayment of Conditional Grant", "Security and Documentation",
"Requirements", "Act of default" and "Required Information".

12.  It is agreed and understood that in the event the Number of Full Time
Equivalent Jobs created and maintained by the Corporation at the Centre during
the Calculation Period is less than 576, the Corporation shall, upon demand made
by the Minister, repay to the Minister all or a portion of the amount of the
Grant then advanced or paid to the Corporation under this Agreement, which
amount to be so repaid under this Clause shall be equal to the amount by which
the amount of the Grant advanced or paid to the Corporation under this Agreement
exceeds the amount of the product obtained by multiplying the Calculation Factor
relating to the Calculation Period by $5,000.00.

13.  Notwithstanding Clause 12 hereof, the full amount of the Grant advanced or
paid by the Minister hereunder shall, upon demand being made by the Minister,
become immediately due and repayable by the Corporation to the Minister, and any
security from time to time held by the Minister for the payment thereof
(including the demand promissory note referred to in Clause 16 hereof) shall, at
the option of the Minister, become immediately enforceable, in each and every of
the following events:
<PAGE>

                                      -9-

     (a) if in the opinion of the Minister, the Corporation shall fail within a
     reasonable time to establish or operate the Centre as a telephone call
     centre, as and in the manner disclosed to the Minister in conjunction with
     its application for the Grant, or having so established or operated the
     Centre, the Corporation closes the Centre or ceases or threatens to cease
     to carry on or to continue to carry on full time commercial operation of
     the Centre as a telephone call centre;

     (b) if the Corporation fails to duly perform or observe any of the
     covenants and agreements contained in this Agreement;

     (c) if there shall occur an "Act of Default" referred to, mentioned,
     defined or constituted in the Letter of Offer;

     (d) if any information, representation, warranty or certificate, statement
     or report given or made by the Corporation in or under this Agreement, or
     if any information, representation, warranty or certificate, statement or
     report from time to time given or made by or on behalf of the Corporation
     to the Minister or to any of his representatives in connection with this
     Agreement or in connection with the Grant or any advances in respect of the
     Grant, is false, erroneous or misleading in any material respect;

     (e) if the Corporation becomes insolvent or bankrupt or subject to the
     provisions of the Winding-Up Act or the Bankruptcy and Insolvency Act
     (Canada) or goes into liquidation, either voluntarily or under an order of
     a court of competent jurisdiction or makes a general assignment for the
     benefit of its creditors or otherwise acknowledges itself insolvent; or

     (f) if any execution, sequestration, extent, or any other process of any
     court becomes enforceable against the Corporation or if a distress or
     analogous process is levied on the property and assets of the

<PAGE>

                                     -10-

          Corporation.

     14.  Any amount payable by the Corporation to the Minister under this
     Agreement shall bear interest at the rate of six and eight-tenths percent
     (6 /8/10/%) per annum from and after such amount becomes so payable,
     calculated half-yearly, not in advance, until fully paid.

     15.  The Corporation covenants that it will execute or cause to be made,
     done or executed, all further and lawful acts, deeds, things, devices,
     conveyances and assurances whatsoever for effecting the purposes and
     intent of this Agreement as counsel for the Minister shall reasonably
     advise or request.

     16.  As a continuing collateral security for the performance by the
     Corporation of its obligations under this Agreement, the Corporation shall
     execute and deliver to the Minister a demand promissory note in the amount
     of $2,880,000.00, bearing interest calculated at the rate of six and eight-
     tenths percent (6 /8/10/%), calculated half-yearly, not in advance, from
     and after the date of demand, which demand promissory note shall be in a
     form satisfactory to the Minister. The Minister agrees not to negotiate the
     said promissory note or to make a demand for payment thereunder until or
     unless an event referred to in Clause 13 of this Agreement shall have
     occurred.

     17.  The Corporation covenants and agrees to pay to the Minister, when due,
     all service fees, application assessment fees, legal fees and other fees
     imposed from time to time upon the Corporation in relation to the Grant
     pursuant to the provisions of the said Economic Development Act or any of
     the regulations made under the said Act.
<PAGE>

                                     -11-

18.  All notices, demands, reports and other documents required, mentioned,
permitted or contemplated under this Agreement shall be sufficiently given, made
or received if in writing and served personally, or if mailed postage prepaid
by registered mail at any post office in Canada at the address shown below or at
such other address or addresses as the party or parties to whom such notice,
demand, report or other document is directed shall have last notified the
party or parties giving the writing or document, in accordance with the
provisions of this Clause:

     (a)  if directed to the Minister, to:

     The Minister of Economic Development, Tourism and Culture
     P.O. Box 6000
     Centennial Building
     Fredericton, N.B.
     E3B 5H1

     (b)  if directed to the Corporation, to:

     RMH Teleservices Inc.
     40 Morris Avenue
     Bryn Mawr, PA.
     U.S.A.
     19010

and any such notice, demand, report or other document mailed as aforesaid shall
be deemed to have been given, made or received by the party to whom it is
directed on the fifth (5/th/) business day following the mailing thereof.

19.  It is agreed and understood that in the event of any discrepancy or
conflict between the provisions of this Agreement (without reference to Schedule
"A" hereto annexed) and the provisions of the Letter of Offer, the provisions of
the Agreement (without reference to said Schedule "A") shall prevail.
<PAGE>

                                     -12-

     20.  All amounts expressed, stated or referred to in this Agreement are
     expressed, stated or referred to in Canadian funds.

     21.  This Agreement and all other agreements, security and documents to be
     delivered in connection with this agreement shall be governed by and
     construed in accordance with the applicable laws of the Province of New
     Brunswick and of Canada.

     22.  This Agreement shall be binding on and enure to the benefit of the
     Corporation, the Minister and their respective successors and assigns,
     except that the Corporation shall not, without the prior consent of the
     Minister, assign any rights or obligations with respect to this Agreement.
     The Minister may transfer, assign or grant participation in its rights and
     obligations with respect to this Agreement or any other agreement
     contemplated to any lending institution which it considers to be
     financially responsible.

     23.  Any provision of this Agreement which is or becomes prohibited or
     unenforceable in any jurisdiction shall not invalidate or impair the
     remaining provisions of this Agreement which shall be deemed severable from
     the prohibited or unenforceable provision and any prohibition or
     unenforceability in any jurisdiction shall not invalidate or render
     unenforceable that provision in any other jurisdiction.

     24.  No amendment, supplement or waiver of any provision of this Agreement
     or any other agreements provided for or contemplated, nor any consent to
     any departure by the Corporation, shall in any event be effective unless it
     shall be in writing and signed by the Minister and then the waiver or
     consent shall be effective only in the specific instance for the specific
     purpose for which it has
<PAGE>

                                     -13-

been given.

25.  No waiver or act or omission of the Minister shall extend to or be taken
in any manner whatsoever to affect any subsequent event of default or breach by
the Corporation of any provision of this Agreement or the results or the rights
resulting from it.

26.  Time shall be of the essence of this Agreement.

27.  This Agreement constitutes the entire agreement between the parties with
regard to matters dealt with herein and therein, and cancel and supersede any
prior agreements, undertakings, declarations or representations, written or
verbal, in respect of such matters.

     IN WITNESS WHEREOF the parties have caused this Agreement to be executed by
their respective officers duly authorized in that behalf as of the day and year
first above written.

SIGNED, SEALED AND DELIVERED                ) HER MAJESTY THE QUEEN IN
in the presence of:                         ) RIGHT OF THE PROVINCE OF
                                            ) NEW BRUNSWICK
                                            )
                                            )
/s/ [ILLEGIBLE]^^                           ) /s/ [ILLEGIBLE]^^
------------------------------------        ) -----------------------------
                                            ) Minister of Economic Development,
                                              Tourism and Culture
<PAGE>

                                     -14-

                                ) RMH TELESERVICES INC.
                                )
                                )  /s/ [ILLEGIBLE]^^
                                )  --------------------------
                                )  Executive Vice President
                                )
            /s/ [ILLEGIBLE]^^   )  /s/ [ILLEGIBLE]^^
            -------------------    --------------------------
                                   CEO
<PAGE>

                                 SCHEDULE "A"
                                 -----------

                     [LETTERHEAD OF NEW NOUVEAU BRUNSWICK]

September 3, 1999

RMH Teleservices, Inc.
40 Morris Avenue
Bryn Mawz, PA
19010

Attention: Mr. Michael Scharff-Executive Vice-President

Dear Sir:

Re:  Minister of Economic Development, Tourism & Culture
     ("Minister)-Financial Assistance

I am pleased to advise that approval has been given to provide financial
assistance in an amount of up to $2,880,000 to RMH Teleservices, Inc.
("Company") subject to the terms and conditions outlined in this letter.

This financial assistance is intended to assist with the cost of the
establishment of your telephone call centre to be located in Saint John, New
Brunswick, which is expected to create a total of 576 full time positions within
four years.

This offer of financial assistance is in the form of a conditional grant
("Grant") to the Company in a principal amount not to exceed $ 2,880,000 in
Canadian funds and is subject to the following terms and conditions:

Advancement:
------------

The Grant would be advanced as follows:

a)   An initial amount of $880,000 at such time as the Company has:

     1)   made a public announcement that it will establish a telephone call
          centre at Saint John, New Brunswick to employ 576 full time equivalent
          persons;

     2)   provided satisfactory evidence that it has entered into a lease(s) for
          suitable space for the centre.

<PAGE>

                                       2

b)   Future advances will be provided on an annual basis, in an amount equal to
     the total prior years' paid employment hours divided by 5460 multiplied by
     $3,500.00.

     These advances will be provided following the submission of a report by the
     company as at September 1/st/ of each year, beginning on September 1/st/,
     2000 continuing each and every year until September 1/st/, 2003, or until a
     maximum of $2,000,000 has been advanced.

Repayment of Conditional Grant
------------------------------

The Company commits to create 576 full time positions at the New Brunswick
centre during a four year period that begins on September 1, 1999 and maintain
each of these positions for a three year period commencing on the date of
initial hiring. In the unlikely circumstance that the Company generates less
than the committed number of positions and/or maintains these positions for less
than the required maintenance period, the Minister would be entitled to
repayment of a portion of the Grant provided, in an amount equal to the amount
of the Grant less the number of full time positions created and maintained for
the required maintenance period multiplied by $5,000.

For the purposes of this section, a "full time position" means an employee of
the Company who normally works an average of 35 hours a week or more and who is
ordinarily a resident of New Brunswick. Each employee can only be counted once
for this purpose. In the event an employee ceases their employment or is
terminated for any reason then the period worked by the terminated employee may
be used to as a starting point for the replacement employee in order to
calculate the required employment maintenance period.

Security and Documentation
--------------------------

The Company will be required to enter into formal agreements, which will be
prepared by this office, and which will contain the terms and conditions of the
Grant, as well as our standard terms with regard to reporting by the Company and
compliance with New Brunswick laws and good business practices.

Requirements
------------

For the period commencing on September 1, 1999 and continuing until such time as
the Company has maintained each full time position for the required three year
period or until all or a portion of the Grant has been repaid according to the
section entitled "Repayment of Conditional Grant" whichever period is the
lessor, the Company shall:

a)   provide the Minister with its annual externally reviewed financial
     statements within 120 days of the close of its financial year, interim
     financial statements, if requested by the Minister, within 60 days after
     the end of each fiscal quarter, and such other information relating to the
     operations of the Company and/or its New

<PAGE>

                                       3

     Brunswick call centre as may be reasonably be required by the Minister from
     time to time for the purpose of the administration of the Grant;

b)   pay and satisfy all taxes, rates and public charges due or falling due with
     respect to the Saint John centre, and operate the centre in a good and
     businesslike manner;

c)   provide the Minister, on a quarterly basis, a written report indicating the
     number of persons employed at the Saint John centre, including the
     quarterly payroll hours;

d)   where possible in terms of cost, quality and availability, review and
     consider the use of New Brunswick goods and services in relation to this
     project; and

e)   make all reasonable efforts to ensure that employees of the Company
     employed at the Saint John centre are provided the opportunity to upgrade
     skills through training or education.

Act of Default
--------------

If, during the period between the date of this offer and the date on which the
terms and conditions of the Grant have been fully complied with, an Act of
Default occurs, then the Minister may terminate any obligations to provide the
Grant and require the Company to repay any part of the Grant which has been
advanced together with accrued interest, such amount to become repayable
immediately at the time the default occurs.

Any of the following occurrences constitute an Act of Default:

a)   The Company becomes bankrupt, insolvent or goes into receivership;

b)   The Company has knowingly submitted false or misleading information to the
     Minister or his representative;

c)   The Company has not met or satisfied or does not continue to meet or
     satisfy any term or condition of this offer; and

d)   The Company ceases to carry on the business at the centre in New Brunswick.

In the event that an Act of Default occurs, then the Company shall pay, in
addition to any amounts advanced, interest on that amount at an annual rate of
6.65%, compounded semi-annually, from the date of such default, until repaid.

<PAGE>

                                       4

Required Information
--------------------

David Touchie of the Financial Programs Division of the Department of Economic
Development, Tourism and Culture will be responsible for the formal
documentation. In order that we may proceed with this documentation, the
following items should be submitted:

a)   A certified copy of the Articles of Incorporation of the Company and any
     Corporate Shareholders, together with any amendments thereto:

b)   A certified copy of the Company's Borrowing By-Law respecting signing
     officers;

c)   A certificate of Incumbency of the officers of the Company indicating those
     who will be signing the documents;

d)   A list of all shareholders and the number of shares held by each; and

e)   The name and address of the Company's solicitor.

If, in the opinion of the Minister, the Company's situation changes in
a materially adverse manner or the Company is unable to fulfil the conditions of
this offer within a reasonable period of time, the Minister may withdraw this
offer without notice or cause.

Would you please sign the attached copy of this letter where indicated below to
indicate your agreement with the terms and conditions herein within 30 days.
Please note that any form of conditional acceptance may render this offer null
and void.

Yours very truly,

/s/ Peter Mesheau
Peter Mesheau
Minister

Enclosure:

Hereby accepted this 13th day of September 1999.

[ILLEGIBLE]^^
-------------------------
RMH Teleservices Inc.

<PAGE>

PROVINCE OF NEW BRUNSWICK,
COUNTY OF YORK                  S.S.

     I, MARIE-JOSEE MICHAUD of the City of Fredericton, in the County of York
and Province of New Brunswick, MAKE OATH AND SAY:

     That the within instrument was executed by the Honourable Peter Mesheau,
Minister of Economic Development, Tourism and Culture of the Province of New
Brunswick; that the signature "Peter Mesheau" set and subscribed to the said
Instrument as that of the Minister of Economic Development, Tourism and Culture
is the signature of the said Honourable Peter Mesheau, and was subscribed
thereto in my presence.

SWORN TO at the City of                 )
Fredericton, in the County of           )
York, and Province of New               )
Brunswick, this 18/th/ day of           )
February, 2000                          )
                                        )
BEFORE ME:                              )
                                        )
                                        )
                                        )
/s/ Sandra Charters                     )/s/ Marie-Josee Michaud
-----------------------------            -----------------------
Name:
Commissioner of Oaths
My Commission expires:
December 31, 2002

<PAGE>

STATE OF PENNSYLVANIA
UNITED STATES OF AMERICA                          S.S.

     I, Michael J. Scharff of the County of Montgomery in the State of
Pennsylvania, United States of America, MAKE OATH AND SAY:

1.   That I am the Executive Vice President of RMH Teleservices, Inc. and have a
personal knowledge of the matters and things herein deposed to and have
authority to make this Affidavit on behalf of the said Corporation.

2.   That the Chief Financial Officer and Executive Vice President are the
authorized signing officers to execute documents in the name and on behalf of
the said Corporation.

3.   That the signature "Noah Asher" affixed to the foregoing document is the
signature of the Chief Financial Officer of the said Corporation and the
signature "Michael J. Scharff" is in the proper handwriting of me this deponent
as Executive Vice President of the said Corporation.

4.   That the Seal affixed to the said document is the corporate seal of RMH
Teleservices, Inc. and was so affixed by order of the said Corporation for the
purposes of the execution of the said document.

5.   That the said document was so executed by the Corporation on the 12/th/
day of January, 2000, as and for its act and deed for the uses and purposes
therein expressed and contained.

SWORN TO at the Corp of                 )
RMH Teleservices, in the State of       )
Pennsylvania, United States of          )
America, this 12 day of                 )
January, 2000                           )
                                        )
BEFORE ME                               )
                                        )
/s/ Desiree Szeliga                     ) /s/ Michael J. Scharff
-----------------------------           ) ------------------------
Name:                                   ) MICHAEL J. SCHARFF
Notary Public
State of PA

                  __________________________________________
                                 Notarial Seal
                        Desiree Szeliga, Notary Public
                     Lower Merion Twp., Montgomery County
                       My Commission Expires May 6, 2002
                  ___________________________________________
                 Member, Pennsylvania Association of Notaries

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