Document:

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OCTOBER 19, 1998

                            DATED: October 19, 1998.

BETWEEN:

                          CIBC DEVELOPMENT CORPORATION

                                     - AND -

                      LOYALTY MANAGEMENT GROUP CANADA INC.

                              5055 SATELLITE DRIVE
                           INDUSTRIAL LEASE AGREEMENT
                               Mississauga, Ontario

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                   5055 SATELLITE DRIVE, MISSISSAUGA, ONTARIO

                                INDUSTRIAL LEASE

                                TABLE OF CONTENTS

ARTICLE I - BASIC LEASE TERMS

Section 1.01      Variable Defined Terms
Section 1.02      Standard Definitions

ARTICLE II - LEASED PREMISES - TERM - RENT

Section 2.01      Leased Premises and Term
Section 2.02      Use of Additional Areas
Section 2.03      Construction of the Leased Premises
Section 2.04      Adjustment of Areas
Section 2.05      Agreement to Pay
Section 2.06      Basic Rent
Section 2.07      Late Payment Charge
Section 2.08      Net Lease
Section 2.09      Acknowledgement of Commencement Date

ARTICLE III - TAXES AND OPERATING COSTS

Section 3.01      Taxes Payable by Landlord
Section 3.02      Tenant's Share of Taxes
Section 3.03      Tenant's Proportionate Share of Operating Costs
Section 3.04      Management Fee
Section 3.05      Tenant's Taxes
Section 3.06      Tenant's Responsibility
Section 3.07      Payment of Estimated Taxes, Operating Costs & Management Fee

ARTICLE IV - COMPLEX - CONTROL AND SERVICES

Section 4.01      Control of the Complex by the Landlord
Section 4.02      Substitution

ARTICLE V - UTILITIES AND ADDITIONAL SERVICES

Section 5.01      Charges for Utilities
Section 5.02      Additional Services of the Landlord
Section 5.03      Third Party Services

ARTICLE VI - USE OF LEASED PREMISES

Section 6.01      Use of the Leased Premises
Section 6.02      Observance of Law
Section 6.03      Energy Conservation
Section 6.04      Odours, Dust or Noise
Section 6.05      Obstructions
Section 6.06      Outside Areas
Section 6.07      Environmental Law

ARTICLE VII - INSURANCE AND INDEMNITY

Section 7.01      Tenant's Insurance
Section 7.02      Increase in Insurance Premiums
Section 7.03      Cancellation of Insurance
Section 7.04      Loss or Damage
Section 7.05      Landlord's Insurance
Section 7.06      Indemnification of the Landlord
Section 7.07      Limitations of Liability

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ARTICLE VIII - MAINTENANCE, REPAIRS AND ALTERATIONS

Section 8.01      Maintenance and Repairs by the Tenant
Section 8.02      Landlord's Approval of the Tenant's Repairs
Section 8.03      Maintenance and Repairs by the Landlord
Section 8.04      Surrender of the Leased Premises
Section 8.05      Repair Where the Tenant is at Fault
Section 8.06      Tenant Not to Overload Facilities
Section 8.07      Tenant Not to Overload Floors
Section 8.08      Removal and Restoration by Tenant
Section 8.09      Notice by the Tenant
Section 8.10      Tenant to Discharge All Liens
Section 8.11      Signs and Advertising

ARTICLE IX - DAMAGE AND DESTRUCTION

Section 9.01      Destruction of the Leased Premises
Section 9.02      Destruction of the Complex
Section 9.03      Abrogation

ARTICLE X - TRANSFER AND SALE

Section 10.01     Assigning and Subletting
Section 10.02     Landlord's Right to Terminate
Section 10.03     Conditions of Transfer
Section 10.04     No Advertising of the Leased Premises
Section 10.05     Corporate Ownership
Section 10.06     Assignment by the Landlord
Section 10.07     Transfer Without Consent

ARTICLE XI - ACCESS AND ALTERATIONS

Section 11.01     Right of Entry
Section 11.02     Right to Show Leased Premises
Section 11.03     Entry Not Forfeiture
Section 11.04     Landlord's Covenant For Quiet Enjoyment
Section 11.05     Inspection

ARTICLE XII - STATUS STATEMENT, ATTORNMENT AND SUBORDINATION

Section 12.01     Status Statement
Section 12.02     Subordination and Attornment
Section 12.03     Attorney
Section 12.04     Financial information
Section 12.05     Acknowledgment of Title

ARTICLE XIII - DEFAULT

Section 13.01     Right to Re-Enter
Section 13.02     Right to Re-Let
Section 13.03     Termination
Section 13.04     Accelerated Rent
section 13.05     Expenses
Section 13.06     Waiver of Exemption from Distress
Section 13.07     Landlord May Cure Tenant's Default or Perform Tenant's
                  Covenants
Section 13.08     Additional Rent
Section 13.09     Remedies Generally
Section 13.10     Holding Over
Section 13.11     No Waiver

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ARTICLE XIV - MISCELLANEOUS

Section 14.01     Rules and Regulations
Section 14.02     Security Deposit
Section 14.03     Pest Control
Section 14.04     Obligations as Covenants
Section 14.05     Amendments and Supplementary Lease Provisions
Section 14.06     Certificates
Section 14.07     Time
Section 14.08     Successors and Assigns
Section 14.09     Governing Law
Section 14.10     Headings
Section 14.11     Entire Agreement
Section 14.12     Severability
Section 14.13     No Option
Section 14.14     Occupancy Permit
Section 14.15     Place for Payments
Section 14.16     Extended Meanings
Section 14.17     No Partnership or Agency
Section 14.18     Unavoidable Delay
Section 14.19     Registration
Section 14.20     Joint & Several Liability
Section 14.21     Name of Complex
Section 14.22     Changes in Complex
Section 14.23     Compliance with the Planning Act

ARTICLE XV - INDEMNITY AGREEMENT - INTENTIONALLY DELETED

Section 15.01     Indemnity - Intentionally Deleted
Section 15.02     Further Assurances - Intentionally Deleted

SCHEDULES

Schedule "A" -    Legal Description of Lands
Schedule "B" -    Plan Showing Location of Leased Premises
Schedule "C" -    Rules and Regulations
Schedule "D" -    Acknowledgement of Commencement Date
Schedule "E" -    Supplementary Lease Provisions

                  1.    Tenant's Option to Terminate
                  2.    Tenant's Option to Renew
                  3.    Tenant's First Right to Lease
                  4.    Parking
                  5.    Communications Equipment
                  6.    Access to the Leased Premises
                  7.    Business Days

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                        5055 SATELLITE DRIVE, MISSISSAUGA

                                INDUSTRIAL LEASE

                                    ARTICLE 1

                                BASIC LEASE TERMS

SECTION 1.01 - VARIABLE DEFINED TERMS

         In this Lease the following terms will have the following meanings:

(1)      "LEASE" means this lease dated the 19TH DAY OF OCTOBER, 1998, and
         includes all schedules annexed hereto, as from time to time amended in
         writing.

(2)      "LANDLORD" - CIBC DEVELOPMENT CORPORATION and its successors and
         assigns.

(3)      "LANDLORD'S ADDRESS" - Suite 2800, 145 King Street West, Toronto,
         Ontario, M5H 3T7 or such other address as is designated by the Landlord
         in Canada.

(4)      "TENANT" - LOYALTY MANAGEMENT GROUP CANADA INC. and its successors and
         permitted assigns.

(5)      "TENANT'S ADDRESS" - 4110 YONGE STREET, SUITE 200, TORONTO, ONTARIO,
         M2P 2B7, ATTENTION: VICE PRESIDENT, LEGAL SERVICES or such other
         address as is designated by the Tenant in Canada.

(6)      "INDEMNIFIER" - INTENTIONALLY DELETED.

(7)      "INDEMNIFIER'S ADDRESS" - INTENTIONALLY DELETED.

(8)      "LEASED PREMISES" - Those premises leased to the Tenant pursuant to
         Section 2.01 hereof, cross-hatched on Schedule "B" hereto, being the
         part of the building known as 5055 Satellite Drive, Mississauga,
         Ontario.

(9)      "RENTABLE AREA OF THE LEASED PREMISES" - The Rentable Area of the
         Leased Premises being approximately 40,000 square feet of area
         determined in accordance with Section 1.02 (21) hereof, and subject to
         adjustment in accordance with Section 2.04 hereof.

(10)     "BASIC RENT" - Basic Rent per square foot of Rentable Area of the
         Leased Premises per annum payable pursuant to Section 2.06 hereof shall
         be as follows:

         (a)      TWELVE DOLLARS AND SEVENTY-FIVE CENTS ($12.75) IN THE FIRST
                  (1ST) AND SECOND (2ND) YEARS OF THE TERM;

         (b)      THIRTEEN DOLLARS AND FIFTY CENTS ($13.50) IN THE THIRD (3RD),
                  FOURTH (4TH) AND FIFTH (5TH) YEARS OF THE TERM;

         (c)      FOURTEEN DOLLARS AND EIGHTY-FIVE CENTS ($14.85) IN THE SIXTH
                  (6TH), SEVENTH (7TH) EIGHTH (8TH), NINTH (9TH) AND TENTH
                  (10TH) YEARS OF THE TERM.

(11)     "COMMENCEMENT DATE" - AUGUST 1, 1999 (SUBJECT TO DELAYS AS DESCRIBED
         IN PARAGRAPH 27 OF THE AGREEMENT TO LEASE).

(12)     "TERM" - TEN (10) YEARS (SUBJECT TO THE PROVISIONS OF PARAGRAPH 1 OF
         SCHEDULE "E" OF THIS LEASE), COMMENCING ON THE COMMENCEMENT DATE.

(13)     "AGREEMENT TO LEASE" means, COLLECTIVELY, the written agreement to
         lease between the Landlord and the Tenant with respect to the Leased
         Premises ACCEPTED BY THE LANDLORD AND THE TENANT ON THE 11TH DAY OF
         AUGUST, 1998 (THE "OFFER TO LEASE"), AS AMENDED BY AN AMENDING LETTER
         DATED THE 2ND DAY OF SEPTEMBER, 1998 (THE "AMENDING LETTER").

(14)     "SECURITY DEPOSIT" means the sum of ONE HUNDRED AND FORTY-FIVE THOUSAND
         DOLLARS ($145,000.00) + GST (WITH ALL INTEREST ACCRUED THEREON) applied
         in accordance with Section 14.02.

(15)     "TYPE OF BUSINESS OF THE TENANT" means for the purpose OF GENERAL
         BUSINESS OFFICES, INCLUDING AN OUT-BOUND AND IN-BOUND CALL CENTRE AND
         EMPLOYEE CAFETERIA, PROVIDED THAT SUCH USE COMPLIES WITH ALL APPLICABLE
         BY-LAWS.
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SECTION 1.02 - STANDARD DEFINITIONS

(1)      "ADDITIONAL RENT" means all sums of money, other than Basic Rent, which
         are required to be paid by the Tenant TO THE LANDLORD pursuant to any
         provision of this Lease.

(2)      "ADDITIONAL SERVICE" means any service which is requested or required
         by or for a tenant (including the Tenant) in addition to those supplied
         by the Landlord as part of the normal services provided in the Complex,
         and which the Landlord is prepared or elects to supply at an additional
         cost to the tenant in question and includes, without limitation,
         janitor and cleaning services, the provision of labour and supervision
         in connection with deliveries, supervision in connection with the
         moving of any furniture or equipment of any tenant, the making of any
         repairs or alterations by any tenant and the cost of replacing building
         standard electric light fixtures, ballasts, tubes, starters, lamps and
         light bulbs not located within Common Facilities.

(3)      "ADDITIONAL SERVICE COST" means the additional cost payable by the
         Tenant to the Landlord for any Additional Service in accordance with
         Section 5.02 hereof.

(4)      "ARCHITECT" means the architect, professional engineer or surveyor
         named by the Landlord from time to time.

(5)      "BANK RATE" means the interest rate per annum as announced by the
         chartered bank of the Landlord at the principal office of such bank in
         Toronto and reported by it to the Bank of Canada as its prime rate.

(6)      "CAPITAL TAX IN RESPECT OF THE COMPLEX" means the aggregate of:

         (a)      an amount of the tax or excise imposed by the Province of
                  Ontario upon the Landlord or the owners of the Complex which
                  is measured by or based in whole or in part upon the capital,
                  surplus, reserves or indebtedness of such Landlord or owners,
                  and which is at present based upon the application of the
                  prescribed rate of 0.3 % to the amount of such Landlord's or
                  owner's "taxable paid-up capital" as defined in the
                  Corporations Tax Act (Ontario); the amount of the tax or
                  excise for the purposes hereof shall be calculated in any year
                  as if the Complex was the only establishment in the Province
                  of Ontario owned by such Landlord or owners in the year and
                  such Landlord or owners had no establishment other than in the
                  Province of Ontario; and

         (b)      an amount of the tax or excise imposed by the Government of
                  Canada upon the Landlord or the owners of the Complex which is
                  measured by or based in whole or in part upon the capital,
                  surplus, reserves or indebtedness of the Landlord or the
                  owners, and which tax is at present based upon the application
                  of the prescribed rate of .2% to the amount by which the
                  "taxable capital employed in Canada" by such Landlord or
                  owners as defined in the Income Tax Act (Canada) exceeds its
                  capital deduction for the year; the amount of the tax or
                  excise for the purposes hereof shall be calculated in any year
                  as if the Complex was the only asset owned by such Landlord or
                  owners in the year and the capital deduction of such Landlord
                  or owners for the year was nil.

(7)      "COMMON FACILITIES" means those areas and facilities of or for the
         Complex which serve or benefit the Complex including, without
         limitation, roadways, landscaped areas, sidewalks, public entrance
         doors, halls, public lobbies, lavatories, stairways, passageways,
         service ramps and Common Use Equipment, and which are designated from
         time to time by the Landlord for the common use or enjoyment of the
         tenants in the Complex and users of adjacent properties, and their
         agents, invitees, servants, employees and licensees, or for use by the
         public, but excluding rentable premises in the Complex and other
         portions of the Complex which are from time to time designated by the
         Landlord ACTING REASONABLY for private use by one or a limited group of
         tenants.

(8)      "COMMON USE EQUIPMENT " means all mechanical, plumbing, electrical and
         heating, ventilating, and air-conditioning equipment, pipes, ducts,
         wiring, machinery and equipment and other integral services, utility
         connections and the like providing services to the Complex, including
         such services to and within rentable premises (it being understood that
         any changes to such services made by or on behalf of the Tenant shall
         be considered to be Leasehold Improvements).

(9)      "COMPLEX" means the Lands and the buildings and other fixed
         improvements located thereon and includes all structures and
         improvements from time to time thereunder or associated therewith.

(10)     "INSURANCE COST" means, for any fiscal period, the total cost to the
         Landlord calculated in accordance with generally accepted accounting
         principles, for insuring the Complex.

(11)     "INSURED DAMAGE" means that part of any damage occurring to the
         Complex, including the Leased Premises, of which the entire cost of
         repair (except as to any deductible amount provided for in the
         applicable policy or policies of insurance) is actually recovered by
         the Landlord under a policy or policies of insurance from time to time
         effected by the Landlord pursuant hereto, OR WOULD HAVE BEEN
         RECOVERABLE BY THE LANDLORD OR ANY ASSIGNEE TO WHOM THE LANDLORD HAS
         ASSIGNED

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         THE INSURANCE PROCEEDS, ACTING REASONABLY, HAD THE LANDLORD INSURED AS
         IT IS REQUIRED BY THIS LEASE.

(12)     "LANDS" means the lands described in Schedule "A" attached hereto and
         includes other lands designated by the Landlord as part of 5055
         Satellite Drive in which the Landlord from time to time has an
         interest.

(13)     "LEASEHOLD IMPROVEMENTS" means all items generally considered as
         leasehold improvements, including, without limitation, all fixtures,
         equipment, improvements, installations, alterations and additions from
         time to time made, erected or installed by or on behalf of the Tenant,
         or any previous occupant of the Leased Premises in the Leased Premises,
         and by or on behalf of other tenants in other premises in the Complex,
         including all partitions, however affixed and whether or not movable,
         and all wall-to-wall carpeting other than carpeting laid over finished
         floors and affixed so as to be readily removable without damage and
         changes to services which are part of Common Use Equipment; but
         excluding trade fixtures, furniture or free-standing partitions and
         equipment not of the nature of trade fixtures.

(14)     "MANAGEMENT FEE" means a reasonable fee for the administration and
         management of the Complex applied to the aggregate of all revenues
         received or receivable from the Tenant, which fee shall be comparable
         to fees charged by management companies for managing and administering
         developments similar to the Complex;

(15)     "MORTGAGE" means any instrument hypothec, deed of trust, document or
         security interest (resulting from any method of financing or
         refinancing) or blanket mortgage pledge or charge (affecting the
         Complex as well as other property) now or hereafter secured upon the
         Complex or any part thereof, and includes all renewals, modifications,
         consolidations, replacements and extensions thereof.

(16)     "MORTGAGEE" means the mortgagee, hypothecary or other creditor or
         trustee for bondholders or others named in any Mortgage.

(17)     "NOTICE" means any notice, statement, consent, approval, demand or
         request herein required or permitted to be given by any party to
         another pursuant to this Lease and shall be in writing and, if to the
         Landlord, addressed to the Landlord at the Landlord's Address, if to
         the Tenant, addressed to the Tenant at the Tenant's Address, and if to
         the Indemnifier, addressed to the Indemnifier at the Indemnifier's
         Address. All Notices shall be hand-delivered and the effective date of
         such Notices shall be the date of delivery.

(18)     "OPERATING COSTS" means, the total of all expenses, costs, fees,
         rentals, disbursements and outlays of every kind paid, payable or
         incurred by or on behalf of the Landlord in the complete maintenance,
         repair, operation, supervision, replacement and administration of the
         Complex, ON A REASONABLE, FAIR AND EQUITABLE BASIS, ACTING AS A
         REASONABLE AND PRUDENT ADMINISTRATOR OF A FIRST CLASS INDUSTRIAL
         BUILDING LOCATED IN MISSISSAUGA, ONTARIO AND CONFORMING WITH GENERALLY
         ACCEPTED ACCOUNTING PRINCIPLES, CONSISTENTLY APPLIED, and a reasonable
         amount, as determined by the Landlord from time to time, for all
         expenses incurred by or on behalf of tenants in the Complex with whom
         the Landlord may from time to time have agreements whereby, in respect
         of their premises, those tenants perform any cleaning, maintenance or
         other work, utilities or services usually performed or provided by the
         Landlord which, if directly incurred by the Landlord, would have been
         included in Operating Costs. Without limiting the generality of the
         foregoing, Operating Costs shall include, without duplication:

(A)      (i)      the Insurance Cost;

         (ii)     the cost of providing security, supervision, life safety
                  systems, traffic control, landscaping, exterior cleaning and
                  snow removal services;

         (iii)    the cost of repairs and replacements to and maintenance of the
                  Complex in each case in respect of the Common Facilities but
                  excluding the original capital cost of same AND NET OF AMOUNTS
                  IN 1.02)(18)(B)(v) AND (vi);

         (iv)     the cost of hot and cold water, electric light and power,
                  telephone, steam, gas, sewage disposal and other utilities and
                  services;

         (v)      the cost of maintaining and replacing general signs and
                  directory boards;

         (vi)     accounting costs incurred in connection with the maintenance,
                  repair, replacement, operation, administration or management
                  of the Complex, including computations required for the
                  imposition of charges to tenants, the cost of preparing
                  statements and opinions for tenants and banking fees and
                  expenses and audit fees;

         (vii)    the cost of performing its obligations under Section 8.03;

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         (viii)   the fair rental value (HAVING REGARD TO THE RENTALS PREVAILING
                  AT THE TIME THE SPACE IS ESTABLISHED FOR USE BY THE LANDLORD
                  FOR A TERM OF FIVE (5) YEARS AND THEREAFTER RENTALS PREVAILING
                  ON THE BASIS OF TERMS NOT LESS THAN FIVE (5) YEARS) of space
                  in the Complex used by the Landlord, acting reasonably, in
                  connection with the maintenance, repair, replacement,
                  operation, administration or management of the Complex;

         (ix)     all other indirect expenses to the extent allocable to the
                  maintenance, repair, replacement, operation, administration or
                  management of the Complex;

         (x)      all costs and expenses (including legal and other professional
                  fees and interest and penalties on deferred payments) incurred
                  by the Landlord in contesting, resisting or appealing any
                  Taxes;

         (xi)     the amount of all salaries, wages and fringe benefits paid to
                  or for personnel, managers, and superintendents, wherever
                  located, to the extent that they are employed or retained by
                  or on behalf of the Landlord in connection with the
                  maintenance, repair, replacement, operation, administration or
                  management of the Complex and all amounts paid to independent
                  contractors for any services in connection with the
                  maintenance, repair, replacement, operation, administration or
                  management of the Complex or any part of it;

         (xii)    fees and expenses of architects, engineers, quantity surveyors
                  and other consultants retained by the Landlord EXCLUDING FEES
                  AND EXPENSES RELATING TO THE MEASUREMENT OF THE RENTABLE AREA
                  OF THE LEASED PREMISES;

         (xiii)   the costs of uniforms for personnel, and of supplies, tools,
                  equipment and materials used in connection with the
                  maintenance, repair, replacement, operation, administration,
                  management or caretaking of the Complex;

         (xiv)    amortization of the costs OTHER THAN THE COSTS OF LANDLORD'S
                  WORK (AS DEFINED IN THE AGREEMENT TO LEASE) incurred to make
                  alterations, replacements or additions to the Complex intended
                  to reduce the cost of other items included in Operating Costs,
                  improve the operation of the Complex or maintain its operation
                  as a quality industrial complex; costs being amortized will
                  include, without limitation, costs incurred in respect of
                  alterations, replacements or additions to the roof and other
                  machinery, equipment, facilities, decorating, flooring,
                  systems, and property installed in or used in connection with
                  the Complex (except to the extent that the costs are charged
                  fully to income account in the accounting period in which they
                  are incurred) and interest on the unamortized portion of the
                  original cost of such items being amortized, payable monthly,
                  from or after the date on which the relevant cost was incurred
                  at an annual rate of interest that is one percentage (1%)
                  point above the Bank Rate in effect from time to time; the
                  amortization costs and interest charged under this clause
                  shall be calculated by the Landlord, acting reasonably, in
                  accordance with sound and generally accepted accounting
                  principles, but no amortization or interest will be charged in
                  respect of any such items installed in conjunction with the
                  original construction of the Complex;

         (xv)     goods and services taxes, business transfer taxes, value-added
                  taxes, multi-stage sales taxes, sales, use or consumption
                  taxes and any like taxes on property and services provided by
                  or on behalf of the Landlord except to the extent recoverable
                  by the Landlord;

         (xvi)    Capital Tax in respect of the Complex, any Ontario commercial
                  concentration tax and any business or similar taxes or licence
                  fees in respect of the business of the Landlord which pertains
                  to the management, operation and maintenance of the Complex;

         (xvii)   all other direct and indirect costs and expenses of every
                  kind, to the extent incurred in or allocable to the
                  maintenance, repair, replacement, operation, supervision or
                  administration of all or any part of the Complex, or any of
                  its appurtenances including expenses incurred or contributions
                  made by the Landlord in respect of off-site facilities which
                  are utilized by or benefit the Complex or for which the
                  Landlord is required to contribute;

(B)      except to the extent otherwise provided in Part (A) of this definition,
         Operating Costs shall exclude or shall have deducted therefrom:

         (i)      Taxes and Management Fee;

         (ii)     THE COST OF ARRANGING, AND debt service in respect of
                  financing secured by or related to the Complex AND THE CAPITAL
                  RETIREMENT OF DEBT and interest on debt save for interest
                  payable if as and when costs and expenses in respect of
                  Operating Costs and Taxes and goods and services taxes
                  temporarily exceed recoveries from time to time in respect
                  thereof;

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         (iii)    depreciation of the initial cost of the Complex;

         (iv)     the cost of replacing building standard electric fixtures,
                  ballasts, tubes, starters, lamps and light bulbs in each case
                  not located within Common Facilities;

         (v)      an amount equal to the net proceeds of insurance actually
                  recovered by the Landlord OR ANY ASSIGNEE TO WHOM THE LANDLORD
                  HAS ASSIGNED THE INSURANCE PROCEEDS (OR WHICH WOULD HAVE BEEN
                  RECOVERED BY THE LANDLORD HAD THE LANDLORD INSURED AS IT IS
                  REQUIRED) for damage to the Complex to the extent that the
                  cost to repair such damage is included in Operating Costs;

         (vi)     an amount equal to recoveries by the Landlord in respect of
                  warranties or guarantees relating to repairs or alterations to
                  the Complex or any part of it, to the extent that the repair
                  or alteration costs in respect of the work covered by warranty
                  or guarantee is included in Operating Costs;

         (vii)    all Additional Service Costs chargeable to specific tenants of
                  the Complex for Additional Service to the extent that those
                  amounts are included in Operating Costs, including any
                  administrative or overhead charges;

         (viii)   an amount equal to the contribution made by owners or
                  occupants of adjacent buildings who are, by agreement,
                  entitled to use any facilities of and for the Complex;

         (ix)     THE COST OF COMMISSIONS, ADVERTISING AND LEGAL EXPENSES IN
                  CONNECTION WITH THE LEASING OF THE COMPLEX;

         (x)      BAD DEBTS AND ANY COSTS INCURRED IN THE COLLECTION OF SUCH BAD
                  DEBTS, INCLUDING LEGAL COSTS ASSOCIATED WITH THE SAME;

         (xi)     ANY AMOUNT DUE TO THE LANDLORD'S NON-COMPLIANCE WITH ANY LAW,
                  BY-LAW, REGULATION, OR ACT;

         (xii)    THE COST OF SERVICES, INCLUDING WITHOUT LIMITATION, JANITORIAL
                  SERVICES, THAT THE TENANT ITSELF SUPPLIES OR CONTRACTS FOR
                  WITH A SUPPLIER OTHER THAN THE LANDLORD AND WHICH WOULD
                  OTHERWISE BE INCLUDING IN OPERATING COSTS; AND

         (xiii)   THE COST OF JANITORIAL SERVICES SUPPLIED BY THE LANDLORD TO
                  TENANTS IN THE COMPLEX;

(C)      any costs that are not directly incurred by the Landlord but are
         chargeable as Operating Costs may be estimated by the Landlord on a
         reasonable basis to the extent that the Landlord cannot ascertain the
         exact amount; and

(D)      the taxes enumerated in Section 1.02(18)(A)(xv) above are included
         amongst Operating Costs upon the understanding that the Landlord will
         look first for reimbursement of such taxes to its input tax credits in
         the case of the goods and services tax in force at the date hereof, and
         to corresponding credits, if any, in the case of subsequent taxes from
         time to time in force, the intent being that so long as such credits
         are available to the Landlord the taxes referred to in Section
         1.02(18)(A)(xv) will not be included in Operating Costs.

(19)     "PROPORTIONATE SHARE" means, for any period, the fraction which has as
         its numerator the Rentable Area of the Leased Premises and as its
         denominator the Total Rentable Area.

(20)     "RENT" means Basic Rent and Additional Rent.

(21)     "RENTABLE AREA" of any portion of the Complex means the floor area
         THEREOF MEASURED IN ACCORDANCE WITH THE BOMA STANDARD METHOD FOR
         MEASURING FLOOR SPACE IN INDUSTRIAL BUILDINGS expressed in square feet
         of all floor space (including the floor space of mezzanines, if any)
         measured from the exterior face of all exterior walls (and across the
         extension of the planes thereof over the openings for doors and
         windows) comprising the boundaries of such premises and, in the case of
         walls separating any rentable premises from adjoining rentable
         premises, measured from the centre line of such walls but ignoring the
         finished treatment thereof; any such area shall be adjusted from time
         to time to reflect any addition, reduction, rearrangement or relocation
         of space.

(22)     "TAXES" means all taxes, rates, duties, levies, fees, charges, sewer
         levies, local improvement rates, and assessments whatsoever imposed,
         assessed, levied or charged, now or in the future, by any school,
         municipal, regional, provincial, federal, parliamentary or other
         governmental body, corporate authority, agency or commission
         (including, without limitation, school boards and utility commissions),
         against the Complex or any part thereof, and/or the Landlord and/or the
         owners of the Complex in connection therewith, calculated on the basis
         of the Complex being assessed as a fully leased and operational
         building, but excluding (unless specifically referred to above):

                                       5
<PAGE>

         (a)      income or profit taxes upon the income of the Landlord to the
                  extent such taxes are not levied in substitution or in lieu of
                  any of the foregoing;

         (b)      business or similar taxes or licence fees in respect of the
                  business of the Landlord which pertains to the management,
                  operation and maintenance of the Complex (and which are
                  included in Operating Costs);

         (c)      goods and services taxes or similar taxes (and which are
                  payable pursuant to other provisions of this Lease);

         (d)      business or similar taxes or licence fees in respect of any
                  business carried on by, and imposed upon, tenants and
                  occupants (including the Tenant) of the Complex; and

         (e)      Capital Tax in respect of the Complex and any Ontario
                  commercial concentration tax (and which are included in
                  Operating Costs).

(23)     "TENANT'S TAXES" means all taxes, rates, duties, levies or license fees
         imposed upon the Tenant which are attributable to the business, income
         or occupancy of the Tenant or any other occupant of the Leased
         Premises, and to the use of any of the Common Facilities by the Tenant
         or other occupant of the Leased Premises, including any taxes, rates,
         duties, levies or license fees which are imposed in lieu of or in
         addition to any such Tenant's Taxes; and if any such Tenant's Taxes are
         levied against the Landlord or any owner on account of its ownership in
         the Complex or its interest therein, they shall be included in Taxes.

(24)     "TOTAL RENTABLE AREA" means the aggregate of all Rentable Area
         (including the Leased Premises) in the Complex determined in accordance
         with Section 1.02(21) hereof and adjusted from time to time to reflect
         any addition, reduction, rearrangement or relocation of space.

(25)     "TRANSFER" means an assignment of this Lease, a sublease of all or any
         part of the Leased Premises, any transaction whereby the rights of the
         Tenant under this Lease to the Leased Premises are transferred to
         another, any transaction by which any right of use or occupancy of all
         or any part of the Leased Premises is conferred upon anyone, any
         mortgage, charge or encumbrance of this Lease or the Leased Premises or
         any part thereof, or other arrangement under which either this Lease or
         the Leased Premises becomes security for any indebtedness or other
         obligations, and includes any transaction or occurrence whatsoever
         which has changed or might change the identity of the person or persons
         having lawful use or occupancy of any part of the Leased Premises.

(26)     "UNAVOIDABLE DELAY" means any delay by a party in the performance of
         its obligation under this Lease caused in whole or in part by any acts
         of God, strikes, lockouts or other industrial disturbances, acts of
         public enemies, sabotage, war, blockades, insurrections, riots,
         epidemics, washouts, nuclear and radiation activity or fallout,
         arrests, civil disturbances, explosions, breakage of or accident to
         machinery, any legislative, administrative or judicial action which has
         been resisted in good faith by all reasonable legal means, any act,
         omission or event, whether of the kind herein enumerated or otherwise,
         not within the control of such party, and which, by the exercise of
         control of such party, could not have been prevented, but lack of funds
         on the part of such party shall not constitute an Unavoidable Delay.

                                       6
<PAGE>

                                   ARTICLE II

                          LEASED PREMISES - TERM - RENT

SECTION 2.01 - LEASED PREMISES AND TERM

         In consideration of the rents, covenants and agreements herein
contained on the part of the Tenant to be paid, observed and performed, the
Landlord leases to the Tenant, and the Tenant leases from the Landlord, the
Leased Premises for the Term.

SECTION 2.02 - USE OF ADDITIONAL AREAS

         The use and occupation by the Tenant of the Leased Premises includes
for the purposes of carrying on its business, the non-exclusive right of the
Tenant, the Tenant's employees, agents, invitees, suppliers (subject to the
Rules and Regulations) and persons having business with the Tenant in common
with the Landlord, its other tenants, sub-tenants and all others entitled or
permitted to the use of the Common Facilities.

SECTION 2.03 - CONSTRUCTION OF THE LEASED PREMISES

         The provisions THE LAST PARAGRAPH OF PARAGRAPH 2 (TERM) AND PARAGRAPHS
9 (LANDLORD'S WORK), 10 (TENANT'S WORK), 11 (LEASEHOLD IMPROVEMENT ALLOWANCE),
11A (WORKING DRAWINGS), 11B (PERMITS AND APPROVALS), 11C (EARLY ACCESS), 27
(UNAVOIDABLE DELAY) AND SCHEDULE "C" (LANDLORD'S WORK) OF THE OFFER TO LEASE AND
PARAGRAPHS 1, 2, 3, AND 4 OF THE AMENDING LETTER relating to construction of the
Leased Premises and delay in availability of the Leased Premises for occupancy
by the Tenant shall remain in effect and shall not merge upon the execution of
this Lease. The Tenant shall abide by the provisions of Section 8.02 in respect
of the construction of Leasehold Improvements and fixtures in the Leased
Premises following the commencement of the Term.

SECTION 2.04 - ADJUSTMENT OF AREAS

         The Landlord may from time to time re-measure or re-calculate the
Rentable Area of the Leased Premises and may re-adjust the Basic Rent or the
amount of Additional Rent accordingly. The effective date of any such
re-adjustment shall:

         (a)      in the case of an adjustment to the Rentable Area resulting
                  from a change in the aggregate of all rentable premises on the
                  floor on which the Leased Premises are situated, be the date
                  on which such change occurred; and

         (b)      in the case of a correction to any measurement or calculation
                  error, be the first date as of which such error was discovered
                  in the calculation of Basic Rent or Additional Rent.

         THE LANDLORD, AT ITS COST, SHALL WITHIN TWENTY (20) BUSINESS DAYS OF
THE COMMENCEMENT DATE, PROVIDE TO THE TENANT A COPY OF THE CERTIFICATE OF THE
LANDLORD'S ARCHITECT AS TO THE RENTABLE AREA OF THE LEASED PREMISES CALCULATED
IN ACCORDANCE WITH THE TERMS OF THIS LEASE CALCULATED IN ACCORDANCE WITH THE
TERMS OF THIS LEASE, AND THE PARTIES AGREE TO BE BOUND THEREBY, AND THE
PROVISIONS OF SECTION 2.04 SHALL HAVE NO FURTHER FORCE OR EFFECT WITH RESPECT TO
THE LEASED PREMISES LEASED TO THE TENANT AS AT THE COMMENCEMENT DATE.

SECTION 2.05 - AGREEMENT TO PAY

         The Tenant shall pay Basic Rent and Additional Rent as herein provided
in lawful money of Canada, without any prior demand therefor and without any
deduction, abatement, set-off or compensation whatsoever save as provided in
Section 9.01. The Tenant agrees to pay to the Landlord in addition to Basic Rent
and Additional Rent, any goods and services tax, business transfer tax,
value-added tax, multi-stage sales tax, sales, use or consumption tax, or any
like tax imposed by any governmental authority in respect of this Lease or in
respect of any property or services provided hereunder, including, without
limitation, such taxes calculated on or in respect of any Rent (whether Basic
Rent or Additional Rent) payable under this Lease; any such tax shall be deemed
not to be Rent, but the Landlord shall have the same remedies for and rights of
recovery of such amount as it has for recovery of Rent under this Lease. The
obligation to pay Additional Rent (and adjustments thereto) shall survive the
expiration or sooner termination of this Lease. All amounts payable under this
Lease, unless otherwise provided, become due with the next instalment of Basic
Rent. The Landlord may, at its option, upon Notice to the Tenant direct that the
Tenant pay any or all Rent by way of pre-authorized bank debit and/or to any
other party specified by the Landlord.

                                       7
<PAGE>

SECTION 2.06 - BASIC RENT

         The Tenant shall pay from and after the Commencement Date to the
Landlord the Basic Rent, such Basic Rent to be computed in accordance with
Section 1.01(10) hereof and payable in equal monthly instalments in advance on
the first day of each and every month. WITHIN 20 BUSINESS DAYS AFTER THE
COMMENCEMENT DATE, the Landlord shall PROVIDE THE TENANT WITH A CERTIFICATE OF
THE LANDLORD'S ARCHITECT AS TO the Rentable Area of the Leased Premises and only
at such time shall any necessary adjustments in the Basic Rent and Additional
Rent be made.

         If the Commencement Date is not the first day of a calendar month, then
the Basic Rent for the first and last months of the Term shall be appropriately
adjusted, on a per diem basis, based upon a period of three hundred and
sixty-five (365) days, and the Tenant shall pay upon the Commencement Date, the
portion of the Basic Rent so adjusted from the Commencement Date to the end of
the month in which the Commencement Date occurs.

SECTION 2.07 - LATE PAYMENT CHARGE

         The Tenant hereby acknowledges that late payment by the Tenant to the
Landlord of Basic Rent or Additional Rent due hereunder will cause the Landlord
to incur costs not contemplated by this Lease, the exact amount of which will be
difficult or impracticable to ascertain. Such costs include, but are not limited
to, processing and accounting charges and late charges which may be imposed on
the Landlord by the terms of any Mortgage. Accordingly, if any Basic Rent or
Additional Rent shall not be received by the Landlord or the Landlord's designee
within five (5) days after such amount shall be due, AND, IF, IN THE OPINION OF
THE LANDLORD, ACTING REASONABLY, THE TENANT HAS BEEN HABITUALLY LATE IN THE
PAYMENT OF BASIC RENT AND/OR ADDITIONAL RENT HEREUNDER, the Tenant shall pay to
the Landlord a late charge equal to five per cent (5%) of such overdue amount.
The parties hereby agree that such late charge represents a fair and reasonable
estimate of the costs the Landlord will incur by reason of late payment by the
Tenant. Acceptance of such late charge by the Landlord shall in no event
constitute a waiver of the Tenant's default with respect to such overdue amount,
nor prevent the Landlord from exercising any of the other rights and remedies
granted hereunder. The foregoing shall be without prejudice to any other right
or remedy available to the Landlord under or pursuant to this Lease by reason of
a monetary default by the Tenant. The Tenant agrees that if any of the Tenant's
cheques are returned for lack of sufficient funds the Tenant shall pay to the
Landlord upon demand a minimum administrative fee of not less than Twenty-five
Dollars ($25.00).

SECTION 2.08 - NET LEASE

         The Basic Rent payable under this Lease is intended to be an absolutely
net return to the Landlord, except as expressly herein set out to the contrary.
The Landlord is not responsible for any expenses or outlays of any nature
arising from or relating to the Leased Premises, or the use or occupancy
thereof, or the contents thereof or the business carried on therein. The Tenant
shall pay all charges, impositions and outlays of every nature and kind relating
to the Leased Premises except as expressly herein set out to the contrary.

SECTION 2.09 - ACKNOWLEDGMENT OF COMMENCEMENT DATE

         The Tenant agrees to execute and return to the Landlord, within fifteen
(15) days of written demand from the Landlord, an acknowledgment of the
Commencement Date in the form set forth in Schedule "C" annexed hereto, subject
to such variations as the facts require.

                                        8
<PAGE>

                                  ARTICLE III

                    TAXES, OPERATING COSTS & MANAGEMENT FEE

SECTION 3.01 - TAXES PAYABLE BY LANDLORD

         The Landlord shall pay directly to the appropriate and lawful taxing
authorities all Taxes subject to Sections 3.02 and 3.05 hereof. The Landlord may
contest any Taxes and appeal any assessments with respect thereto; withdraw any
such contest or appeal; and agree with the taxing authorities on any settlement
or compromise with respect to Taxes.

SECTION 3.02 - TENANT'S SHARE OF TAXES

         The Tenant shall pay to the Landlord as Additional Rent a share of all
Taxes which share shall be the amount which is the aggregate, without
duplication, of either:

         (1)      (a)   the amount obtained by multiplying the appropriate
                        commercial mill rate or rates for the year by the
                        assessed value of the Leased Premises as determined
                        by the lawful authority; provided that if for any
                        year such assessed value of the Leased Premises is
                        not available, then the Landlord may determine the
                        assessed value on an equitable basis using such
                        information and data as is available; and

                  (b)   the Tenant's Proportionate Share of Taxes, if any,
                        allocated to any part of the Complex that is not
                        charged to the Tenant and other tenants pursuant to
                        Section 3.02(1)(a) and similar provisions in the
                        leases of such other tenants; or

         (2)      the Tenant's Proportionate Share of the Taxes assessed against
                  the Complex, including a portion of the Taxes attributable to
                  the Common Facilities and allocated to the Complex by the
                  Landlord. The amounts of such assessment and allocation, if
                  not determined by allocation or apportionment and identified
                  as such to the Landlord by the appropriate and lawful taxing
                  authority in question, shall be determined by allocation or
                  apportionment by the Landlord from time to time on an
                  equitable basis having regard, amongst other things, to
                  general principles of assessment.

         If the Tenant elects to be assessed as a separate school supporter, the
Tenant will pay to the Landlord, in addition to any other amounts owing pursuant
to this Section 3.02, the excess, if any, of the separate school taxes over
public school taxes resulting from such election.

SECTION 3.03 - TENANT'S PROPORTIONATE SHARE OF OPERATING COSTS

         The Tenant shall pay to the Landlord as Additional Rent in accordance
with Section 3.07 the Proportionate Share of Operating Costs.

SECTION 3.04 - MANAGEMENT FEE

         The Tenant shall pay to the Landlord as Additional Rent in accordance
with Section 3.07 the Management Fee.

SECTION 3.05 - TENANT'S TAXES

         The Tenant shall pay to the appropriate and lawful taxing authorities,
or to the Landlord, as appropriate, and shall discharge when the same become due
and payable, all Tenant's Taxes.

SECTION 3.06 - TENANT'S RESPONSIBILITY

         The Tenant shall promptly deliver to the Landlord copies of assessment
notices, tax bills and other documents received by the Tenant relating to Taxes
and Tenant's Taxes and receipts for payment of Taxes and Tenant's Taxes. The
Tenant shall not contest any Taxes or Tenant's Taxes or appeal any assessments
relating thereto without the Landlord's prior written approval, NOT TO BE
UNREASONABLY WITHHELD. If the Tenant obtains such approval, the Tenant shall
deliver to the Landlord such security for the payment of such Taxes or Tenant's
Taxes as the Landlord REQUIRES, ACTING REASONABLY, and the Tenant shall
diligently prosecute any such appeal or contestation to a speedy resolution and
shall keep the Landlord informed of its progress in that regard from time to
time.

                                       9
<PAGE>

SECTION 3.07 - PAYMENT OF ESTIMATED TAXES, OPERATING COSTS & MANAGEMENT FEE

         (a)      The amounts payable by the Tenant pursuant to Sections 3.02,
                  3.03, 3.04 and 3.05 hereof may be estimated by the Landlord
                  for such period as the Landlord determines from time to time,
                  NOT EXCEEDING 12 MONTHS and the Tenant agrees to pay to the
                  Landlord the amounts so estimated in monthly instalments in
                  advance during such period as Additional Rent. Notwithstanding
                  the foregoing, as soon as bills for all or any portion of the
                  said amounts so estimated are received, the Landlord may bill
                  the Tenant for the Proportionate Share thereof and the Tenant
                  shall pay the Landlord such amounts so billed (less all
                  amounts previously paid on account by the Tenant on the basis
                  of the Landlord's estimate as aforesaid) as Additional Rent on
                  demand.

         (b)      Within ONE HUNDRED AND EIGHTY (180) DAYS after the end of the
                  period for which such estimated payments have been made, the
                  Landlord shall deliver to the Tenant a statement, CONTAINING
                  REASONABLE DETAIL, AND, CERTIFIED BY A SENIOR FINANCIAL
                  OFFICER OF THE LANDLORD AS HAVING BEEN CALCULATED IN
                  ACCORDANCE WITH THE LEASE, from the Landlord of the Operating
                  Costs, Taxes and Management Fee together with a calculation of
                  the Tenant's share of the costs and expenses payable to the
                  Landlord pursuant to Sections 3.02, 3.03, 3.04 and 3.05 and,
                  if necessary, an adjustment shall be made between the parties
                  in the following manner. If the Tenant has paid in excess of
                  the amounts due, the excess shall be refunded by the Landlord
                  within THIRTY (30) DAYS after the delivery of the said
                  statement. If the amount the Tenant has paid is less than the
                  amounts due, the Tenant agrees to pay such additional amounts
                  due WITHIN THIRTY (30) DAYS AFTER demand. If any fiscal year
                  during the Term is greater or less than any such period
                  determined by the Landlord as aforesaid, the Tenant's share of
                  the costs and expenses payable to the Landlord, pursuant to
                  Sections 3.02, 3.03, 3.04 and 3.05 shall be subjected to a per
                  diem, pro rata adjustment based upon a period of three hundred
                  and sixty-five (365) days. The obligations set out herein
                  shall survive the expiration of the Term or earlier
                  termination of this Lease. Failure of the Landlord to render
                  any statement of Taxes, Operating Costs and Management Fee
                  shall not prejudice the Landlord's right to render such
                  statement thereafter or with respect to any other period. The
                  rendering of any such statement shall also not affect the
                  Landlord's right to subsequently render an amended or
                  corrected statement WITHIN TWELVE (12) MONTHS THEREAFTER.

         (c)      THE AMOUNT PAYABLE BY THE TENANT PURSUANT TO SECTIONS 3.02,
                  3.03 AND 3.04 HEREOF HAVE BEEN ESTIMATED BY THE LANDLORD,
                  WITHOUT PREJUDICE, TO BE FIVE DOLLARS AND FORTY CENTS ($5.40)
                  PER SQUARE FOOT OF RENTABLE AREA OF THE LEASED PREMISES FOR
                  THE FIRST PERIOD ENDING OCTOBER 31, 1999, CALCULATED AS
                  FOLLOWS:

                  TAXES:             $3.95 PER SQUARE FOOT OF RENTABLE AREA OF
                                     THE LEASED PREMISES

                  OPERATING COSTS:   $1.00 PER SQUARE FOOT OF RENTABLE AREA OF
                                     THE LEASED PREMISES

                  MANAGEMENT FEE:    $0.45 PER SQUARE FOOT OF RENTABLE AREA OF
                                     THE LEASED PREMISES

                  TOTAL:             $5.40 PER SQUARE FOOT OF RENTABLE AREA OF
                                     THE LEASED PREMISES

                                       10
<PAGE>

                                   ARTICLE IV

                         COMPLEX - CONTROL AND SERVICES

SECTION 4.01 - CONTROL OF THE COMPLEX BY THE LANDLORD

         The Landlord shall operate and maintain the Complex in a reasonable
and reputable manner as would a prudent landlord of a similar FIRST CLASS
industrial building LOCATED IN MISSISSAUGA, ONTARIO, having regard to size,
age and location.

         The Complex is at all times subject to the exclusive control,
management and operation of the Landlord. Without limiting the generality of
the preceding sentence, the Landlord has the right, in its control,
management and operation of the Complex and by the establishment of Rules and
Regulations and general policies with respect to the operation of the Complex
or any part thereof at all times during the period when the Tenant is given
possession of the Leased Premises and throughout the Term to:

         (a)      construct improvements in or to the Complex and make
                  alterations and additions thereto, subtractions therefrom,
                  rearrangements thereof (including parking areas and all
                  entrances and exits to the Complex), build additional storeys
                  on the Complex and construct additional facilities adjoining
                  or proximate to the Complex;

         (b)      relocate or re-arrange the various facilities and improvements
                  comprising the Complex or erected on the Lands from those
                  existing at the Commencement Date;

         (c)      do and perform such other acts in and to the Complex as in the
                  use of good business judgment the Landlord determines to be
                  advisable for the more efficient and proper operations of the
                  Complex.

         Notwithstanding anything contained in this Lease, it is understood
and agreed that if as a result of the exercise by the Landlord of its right
set out in this Section 4.01, the facilities in or improvements to the
Complex are diminished or altered in any manner whatsoever, the Landlord is
not subject to any liability, nor is the Tenant entitled to any compensation,
nor shall any such diminution or alteration of the facilities or improvements
in or to the Complex be deemed constructive or actual eviction, or a breach
of any covenant for quiet enjoyment contained in this Lease or implied by law
provided that the Landlord shall not materially impede access to the Leased
Premises OR MATERIALLY ADVERSELY AFFECT THE TENANT'S USE AND ENJOYMENT OF THE
LEASED PREMISES during the completion of any such work and provided further
that the Landlord shall complete all such work diligently and with due speed.

SECTION 4.02 - SUBSTITUTION

         At any time, the Landlord may substitute for the Leased Premises or
any portion thereof other premises in the Complex (the "New Premises"), in
which event the New Premises shall be deemed to be the Leased Premises or
such portion for all purposes hereunder, provided that the New Premises shall
be similar in area and utility for the Tenant's purposes. If the Tenant is
occupying the Leased Premises at the time of such substitution, the Landlord
shall pay the reasonable expense of moving the Tenant, its property and
equipment to the New Premises and shall, at its sole cost, improve the New
Premises (or the new portion, as the case may be) with Leasehold Improvements
substantially similar to those located in the Leased Premises.

         NOTWITHSTANDING ANYTHING CONTAINED IN THIS SECTION 4.02, PROVIDED
THE TENANT IN OCCUPATION OF THE WHOLE OF THE LEASED PREMISES IS LOYALTY
MANAGEMENT GROUP CANADA INC., OR A PERMITTED TRANSFEREE PURSUANT TO SECTION
10.07A, THE LANDLORD SHALL HAVE NO RIGHT TO RELOCATE ALL OR PART OF THE
LEASED PREMISES DURING THE TERM OF THIS LEASE.

                                       11
<PAGE>

                                   ARTICLE V

                       UTILITIES AND ADDITIONAL SERVICES

SECTION 5.01 - CHARGES FOR UTILITIES

         The Tenant shall be solely responsible for and shall promptly pay
for the cost of operating, repairing, maintaining, replacing and inspecting
the machinery and other facilities required for the heating, ventilating and
cooling of the Leased Premises and costs of electricity, water, steam, fuel,
power, telephone, sewer and other utilities applicable to the Leased Premises
on the basis of separate meters and otherwise on the basis of the Rentable
Area of the Leased Premises or estimated consumption within the Leased
Premises. The Landlord shall be entitled, acting equitably, to allocate to
the Leased Premises an Additional Service Cost (BUT WITHOUT MARK-UP BEYOND
THE COST THEREOF) for any Additional Service in respect of usage of ANY SUCH
UTILITY THAT IS NOT SEPARATELY METERED in the Leased Premises WHICH IS in
excess of AMOUNTS ALLOCATED ON THE BASIS OF AREA OR ESTIMATED CONSUMPTION.
The Tenant further covenants to heat the Leased Premises to a sufficient
temperature to prevent at all times, any damage to the Leased Premises and/or
building containing the Leased Premises and without limiting the generality
of the foregoing, to heat the Leased Premises so as to comply with any law,
order, requirement and/or regulations which from time to time govern the
heating thereof. Upon the request of the Landlord, the Tenant shall install
its own separate meter(s) for the Leased Premises at its own expense if so
requested by the Landlord.

SECTION 5.02 - ADDITIONAL SERVICES OF THE LANDLORD

         Subject to Article 4 hereof, and excluding services supplied by the
Landlord and charged to the Tenant as Operating Costs, one hundred and
fifteen per cent (115 %) of the cost to the Landlord of all Additional
Services provided by the Landlord or its agent to the Tenant shall be payable
forthwith by the Tenant, upon demand by the Landlord, as an Additional
Service Cost. Such services shall include any services performed at the
Tenant's request including, without limitation, maintenance, repair,
janitorial or cleaning services, construction of additional Leasehold
Improvements and replacement of bulbs (including non-standard bulbs), tubes
and ballasts. Such services shall also include any services provided at the
Landlord's reasonable discretion including, without limitation, supervising
the movement of furniture, equipment, freight and supplies for the Tenant.
Additional Services provided by the Landlord or its agent on behalf of the
Tenant in respect of any of the Tenant's obligations set out in the Lease
which the Tenant fails to perform shall be ONE HUNDRED AND FIFTEEN PER CENT
(115%) of the cost to the Landlord.

SECTION 5.03 - THIRD PARTY SERVICES

         Excluding services supplied by the Landlord and charged to the
Tenant as Operating Costs or as an Additional Service Cost, the Tenant shall
be solely responsible for, and promptly pay to the appropriate third party,
all charges for services used or consumed in or provided to the Leased
Premises, including, without limitation, rug shampooing, TELECOMMUNICATIONS
SERVICES, JANITORIAL SERVICES, pest control and other services not available
through the Landlord. In no event will the Landlord be liable to the Tenant
in damages or otherwise for any failure to supply any third-party services to
the Leased Premises.

                                       12
<PAGE>

                                   ARTICLE VI

                             USE OF LEASED PREMISES

SECTION 6.01 - USE OF THE LEASED PREMISES

         The Leased Premises shall be used for the Type of Business of the
Tenant specified in Section 1.01(15), provided such purpose complies with all
applicable laws, by-laws, regulations or other governmental ordinances from
time to time in existence. The Leased Premises may not be used for any other
purposes. AS AT THE DATE OF EXECUTION OF THIS LEASE, THE LANDLORD REPRESENTS
THAT THE TYPE OF BUSINESS OF THE TENANT IS A PERMITTED USE UNDER EXISTING
MUNICIPAL LAND USE BY-LAWS THAT APPLY TO THE COMPLEX.

SECTION 6.02 - OBSERVANCE OF LAW

         The Tenant shall at its sole cost and expense and, where applicable
in compliance with Sections 8.01 and 8.02 hereof promptly observe and comply
with all laws or requirements of all governmental authorities, including
federal, provincial and municipal legislative enactments, by-laws and other
regulations and all other authorities having jurisdiction, including fire
insurance underwriters, now or hereafter in force which pertain to or affect
the Leased Premises, the Tenant's use of the Leased Premises or the conduct
of any business in the Leased Premises, or the making of any repairs,
replacements, alterations, additions, changes, substitutions or improvements
of or to the Leased Premises. The Tenant shall carry out all modifications,
alterations or changes of or to the Leased Premises and the Tenant's conduct
of business in or use of the Leased Premises which are required by any such
authorities.

SECTION 6.03 - ENERGY CONSERVATION

         Consistent with its obligations to keep the Leased Premises in good
repair, order and condition hereunder, the Tenant will at its cost comply
with all laws, by-laws, regulations and orders relating to the conservation
of energy affecting the Leased Premises and the conduct of business therein,
including compliance with all reasonable requests and demands of the Landlord
intended to achieve the conservation of energy.

SECTION 6.04 - ODOURS, DUST OR NOISE

         The Tenant warrants that no noxious odours, dust or unreasonable
noise will emanate from the Leased Premises as a result of the operations
conducted by the Tenant therein and the Tenant further covenants that it will
not cause or maintain any nuisance in, at or on the Leased Premises and/or
the Lands. Accordingly, the Tenant agrees that should such noxious odours,
dust or noise conditions exist, the Tenant will, at its own expense, take
such steps as may be necessary to rectify the same, provided further that if
the Tenant shall fail to commence to do so within forty-eight (48) hours and
complete the same within a reasonable time after Notice is received by the
Tenant from the Landlord, then the Landlord may, at its option and without
prejudice to its other rights or recourses:

         (i)      notify Tenant by Notice that it must shut down all its
                  operations in the Leased Premises; and

         (ii)     the Landlord may proceed forthwith to take reasonable measures
                  to correct the situation and the Landlord shall be entitled to
                  cover the cost thereof from the Tenant forthwith upon demand
                  as an Additional Service Cost.

         The LANDLORD AGREES TO USE REASONABLE EFFORTS TO OBTAIN SIMILAR
COVENANTS REGARDING ODOURS, DUST, NOISE AND NUISANCE FROM OTHER TENANTS OF
THE COMPLEX AND TO USE REASONABLE EFFORTS TO ENFORCE SUCH COVENANTS.

SECTION 6.05 - OBSTRUCTIONS

         The sidewalks, entries, passage corridors and stairways shall not be
obstructed by the Tenant, its officers, agents, servants, employees or
customers or used for any other purposes than for ingress and egress to or
from the Leased Premises, and the Tenant shall save the Landlord harmless
from damages to persons or property because of any nuisance or other act
which shall obstruct the free movements of persons to, in and from the
building and Lands.

SECTION 6.06 - OUTSIDE AREAS

         The Tenant shall not use any part of the exterior parking and
loading areas or any other areas outside the Leased Premises for any purpose
other than parking, shipping or receiving in the areas designated by the
Landlord from time to time for same. The Tenant shall not allow any type of
storage and/or transportation trailer belonging to or being used by or on
behalf of the Tenant to remain in such parking, shipping or receiving

                                       13
<PAGE>

areas for any period of time longer than shall be necessary for the Tenant's
purposes and if any such vehicle has remained in any parking, shipping or
receiving areas for a period in excess of that required for the Tenant's
purposes, as determined by the Landlord acting reasonably, the Landlord shall
be entitled to have such trailer removed at the Tenant's sole cost as an
Additional Service. In addition, any damage caused to such parking, shipping
or receiving areas as a result of the presence of such trailer shall be
forthwith repaired by the Tenant, at the Tenant's sole cost or, at the
Landlord's option, shall be repaired by the Landlord and the costs thereof
shall be payable forthwith by the Tenant, upon demand by the Landlord, as an
Additional Service Cost.

SECTION 6.07 - ENVIRONMENTAL LAW

                  For the purposes of this Lease:

         (a)      "Environmental Law" means any law, by-law, order, ordinance,
                  ruling, regulation, certificate, approval, consent or
                  directive of any applicable federal, provincial or municipal
                  government, governmental department, agency or regulatory
                  authority or any court of competent jurisdiction, relating to
                  environmental matters and/or regulating the import, storage,
                  distribution, labelling, sale, use, handling, transport or
                  disposal of Hazardous Substances, including but not limited
                  to, the Environmental Protection Act (Ontario), as amended
                  from time to time;

         (b)      "Hazardous Substance" means any contaminant, pollutant,
                  dangerous substance, noxious substance, toxic substance,
                  hazardous waste, flammable or explosive material, radioactive
                  material, urea formaldehyde foam insulation, asbestos,
                  polychlorinated byphenyls, polychlorinated biphenyl waste,
                  polychlorinated biphenyl related waste, and any other
                  substance or material now or hereafter declared, defined or
                  deemed to be regulated or controlled in or pursuant to the
                  Environmental Law; and

         (c)      "Release" means any release, spill, emission, leakage,
                  pumping, injection, deposit, disposal, discharge, dispersal,
                  leaching or migration.

                  During the Term of this Lease:

         (i)      THE LANDLORD AND THE TENANT SHALL comply with all requirements
                  of the Environmental Law, and all other applicable laws,
                  by-laws, rules, regulations, orders, ordinances, whether
                  federal, provincial or municipal; and

         (ii)     THE TENANT SHALL conduct its business operation in the Leased
                  Premises in such a manner as to prevent the Release of any
                  Hazardous Substance in, on, under, over or at the Leased
                  Premises.

         If the Tenant creates or brings to the Lands, Complex or the Leased
Premises any Hazardous Substances or if the conduct of the Tenant's business
shall cause there to be any Hazardous Substance at the Lands, the Complex or
the Leased Premises then, notwithstanding any rule of law to the contrary,
such Hazardous Substance shall be and remain the sole and exclusive property
of the Tenant and shall not become the property of the Landlord
notwithstanding the degree of affixation to the Leased Premises, Complex or
the Lands of the Hazardous Substance, and notwithstanding the expiry or
earlier termination of this Lease.

         During the Term, and at the expiration of the Term of this Lease,
the Tenant shall, at the Tenant's sole cost and expense in accordance with
all requirements of the Environmental Law, remove any Hazardous Substance
CREATED OR BROUGHT TO THE LANDS, COMPLEX OR THE LEASED PREMISES BY THE TENANT.

         IF THE LANDLORD CREATES OR BRINGS TO THE LANDS, COMPLEX OR THE
LEASED PREMISES ANY HAZARDOUS SUBSTANCE OR IF THE PERFORMANCE OF THE
LANDLORD'S OBLIGATIONS AS REQUIRED UNDER THIS LEASE SHALL CAUSE THERE TO BE
ANY HAZARDOUS SUBSTANCE AT THE LANDS, THE COMPLEX OR THE LEASED PREMISES
THEN, OR IF THERE IS ANY HAZARDOUS SUBSTANCE EXISTING IN, ON, UNDER, OVER OR
AT THE COMPLEX AS AT THE DATE HEREOF, IN EACH CASE SUCH HAZARDOUS SUBSTANCE
SHALL BE REMOVED AT THE EXPENSE OF THE LANDLORD IN ACCORDANCE WITH ALL
REQUIREMENTS OF ENVIRONMENTAL LAW.

         THE LANDLORD WARRANTS THAT TO THE BEST OF ITS KNOWLEDGE AND BELIEF, THE
COMPLEX AND LEASED PREMISES CONTAINS NO HAZARDOUS SUBSTANCE AS AT THE
COMMENCEMENT DATE.

                                       14
<PAGE>

                                  ARTICLE VII

                            INSURANCE AND INDEMNITY

SECTION 7.01 - TENANT'S INSURANCE

         (a)      The Tenant shall throughout the period that the Tenant is
                  given possession of the Leased Premises and during the entire
                  Term, at its sole cost and expense, take out and keep in full
                  force and effect, the following insurance:

                  (i)      all-risk property insurance (including but not
                           limited to sprinkler leakage, flood, earthquake and
                           collapse coverage) in an amount equal to the full
                           replacement cost thereof upon property of every
                           description and kind owned by the Tenant or for which
                           the Tenant is liable, or installed by or on behalf of
                           the Tenant and which is located within the Complex
                           including, without limitation, Leasehold
                           Improvements, tenant's fixtures, the Tenant's
                           stock-in-trade, furniture and personal property
                           provided that if there is a dispute as to the amount
                           which comprises full replacement cost, the decision
                           of the TENANT'S INSURER shall be conclusive;

                  (ii)     business interruption insurance in such amount as
                           will reimburse the Tenant for direct or indirect loss
                           of earnings attributable to all perils insured
                           against in Section 7.01(a)(i) and other perils
                           commonly insured against by prudent tenants or
                           attributable to prevention of access to the Leased
                           Premises or the Complex as a result of such perils.
                           PROVIDED HOWEVER, THAT SO LONG AS THE TENANT IS
                           LOYALTY MANAGEMENT GROUP CANADA INC. OR A PERMITTED
                           TRANSFEREE PURSUANT TO SECTION 10.07A AND IS IN
                           OCCUPATION OF THE WHOLE OF THE LEASED PREMISES, THE
                           LANDLORD HEREBY AGREES THAT THE TENANT SHALL BE
                           PERMITTED AT ITS OPTION, TO SELF-INSURE WITH RESPECT
                           TO THE COVERAGE FOR THE INTERRUPTION OF ITS BUSINESS
                           REFERRED TO IN THIS SECTION 7.01(a)(ii), BUT IN THE
                           EVENT THAT IT DOES SO, THE TENANT SHALL BE DEEMED FOR
                           ALL PURPOSES UNDER THIS LEASE TO HAVE PLACED SUCH
                           INSURANCE AND BE MAINTAINING THE SAME;

                  (iii)    comprehensive general and legal liability insurance,
                           including bodily injury, property damage and personal
                           injury liability, tenant's legal liability,
                           contractual liability and owners' and contractors'
                           protective insurance coverage with respect to the
                           Leased Premises and the Tenant's use of the Complex,
                           coverage to include the activities and operations
                           conducted by the Tenant and any other person for whom
                           the Tenant is in law responsible. Such policies shall
                           be written on a comprehensive basis with inclusive
                           limits of not less than FIVE MILLION DOLLARS
                           ($5,000,000) for bodily injury to any one or more
                           persons or property damage, and such higher limits as
                           the Landlord OR THE MORTGAGEE, acting reasonably,
                           requires from time to time, and shall contain a
                           severability of interests clause and a
                           cross-liability clause;

                  (iv)     if appropriate, broad form comprehensive boiler and
                           machinery insurance on a blanket repair and
                           replacement basis with limits for each accident in an
                           amount not less than the full replacement cost of all
                           Leasehold Improvements and of all boilers, pressure
                           vessels, air-conditioning equipment and miscellaneous
                           electrical apparatus owned or operated by the Tenant
                           or by others (other than the Landlord) on behalf of
                           the Tenant in or serving the Leased Premises;

                  (v)      insurance required by reason of the introduction by
                           or on behalf of the Tenant or any occupant of the
                           Leased Premises, or any part thereof, of any
                           radioactive material or substance, into or on or
                           about the Leased Premises or on the Lands, or for any
                           other reason requiring special coverage; and

                  (vi)     any other form of insurance which the Landlord,
                           acting reasonably, requires from time to time in
                           form, in amounts and for risks against which a
                           prudent tenant would insure.

         (b)      All policies shall:

                  (i)      be taken out with insurers acceptable to the
                           Landlord, ACTING REASONABLY;

                  (ii)     be in a form satisfactory from time to time to the
                           Landlord which form may include a reasonable
                           deductible, the amount of THAT A PRUDENT TENANT WOULD
                           ARRANGE;

                  (iii)    be non-contributing with and shall apply only as
                           primary and not as excess to any other insurance
                           available to the Landlord or the Mortgagee;

                  (iv)     not be invalidated as respects the interests of the
                           Landlord and of the Mortgagee by reason of any breach
                           or violation of any warranties, representations or
                           conditions contained in the policies;

                                       15
<PAGE>

                  (v)      contain an undertaking by the insurers to notify the
                           Landlord and the Mortgagee in writing not less than
                           thirty (30) days prior to any material change,
                           cancellation or termination thereof; and

                  (vi)     name the Landlord and the Mortgagee as insured
                           parties, AS THEIR RESPECTIVE INTERESTS APPEAR and, in
                           respect of property damage insurance, incorporate the
                           Mortgagee's standard mortgage clause.

         (c)      Certificates of insurance on the Landlord's standard form or
                  if required by the Landlord or the Mortgagee certified copies
                  of each such insurance policy will be delivered to the
                  Landlord as soon as practicable after the placing of the
                  required insurance and in any event at least ten (10) days
                  prior to the effective date of coverage. Provided that no
                  review or approval of any such insurance certificate by the
                  Landlord shall derogate from or diminish the Landlord's rights
                  or the Tenant's obligations contained in this Article.

         (d)      If the Tenant fails to take out or keep in force any insurance
                  referred to in this Section 7.01, or should any such insurance
                  not be approved by either the Landlord or the Mortgagee and
                  should the Tenant not commence to diligently rectify (and
                  thereafter proceed to diligently rectify) the situation within
                  twenty-four (24) hours after written notice by the Landlord to
                  the Tenant (stating, if the Landlord or the Mortgagee does not
                  approve of such insurance, the reasons therefor), the Landlord
                  has the right without assuming any obligation in connection
                  therewith to effect such insurance at the sole cost of the
                  Tenant and all outlays by the Landlord shall be paid by the
                  Tenant to the Landlord on demand as Additional Rent without
                  prejudice to any other rights and remedies of the Landlord
                  under this Lease.

         (e)      The Tenant agrees that in the event of damage or destruction
                  to the Leasehold Improvements in the Leased Premises covered
                  by insurance pursuant to Section 7.01(a)(i), the Tenant shall
                  use the proceeds of such insurance for the purpose of
                  repairing or restoring such Leasehold Improvements. In the
                  event of damage to or destruction of the Complex entitling the
                  Landlord to terminate the Lease pursuant to Section 9.01(b) or
                  9.02, then if the Leased Premises have also been damaged or
                  destroyed and the Lease is terminated, the Tenant shall
                  forthwith pay to the Landlord all of its insurance proceeds
                  relating to the Leasehold Improvements in the Leased Premises
                  and if the Leased Premises have not been damaged or destroyed,
                  the Tenant shall upon demand deliver to the Landlord in
                  accordance with the provisions of this Lease the Leasehold
                  Improvements and the Leased Premises.

SECTION 7.02 - INCREASE IN INSURANCE PREMIUMS

         The Tenant shall not keep, use, sell or offer to sell in or upon the
Leased Premises any article which may be prohibited by any fire insurance policy
in force from time to time covering the Leased Premises or the Complex. If:

         (a)      the occupation of the Leased Premises;

         (b)      the conduct of business in the Leased Premises; or

         (c)      any act or omission of the Tenant in the Complex or any part
                  thereof;

causes or results in any increase in premiums for the insurance carried from
time to time by the Landlord with respect to the Complex, the Tenant shall
pay any such increase in premiums as Additional Rent forthwith upon demand by
the Landlord. In determining whether increased premiums are caused by or
result from the use or occupancy of the Leased Premises, a schedule issued by
the organization computing the insurance rate on the Complex showing the
various components of such rate shall be conclusive evidence of the several
items and charges which make up such rate. The Tenant shall comply promptly
with all requirements of any insurer now or hereafter in effect pertaining to
or affecting the Leased Premises or the Complex.

SECTION 7.03 - CANCELLATION OF INSURANCE

         If any insurance policy upon the Complex or any part thereof shall be
cancelled or shall be threatened by the insurer to be cancelled or the coverage
thereunder reduced in any way by the insurer by reason of the use or occupation
of the Leased Premises or any part thereof by the Tenant or by any assigns or
sub-tenant of the Tenant, or by anyone permitted by the Tenant to be upon the
Leased Premises, the Tenant shall remedy the condition giving rise to
cancellation, threatened cancellation or reduction of coverage within
twenty-four (24) hours after Notice thereof by the Landlord.

SECTION 7.04 - LOSS OR DAMAGE

         The Landlord shall not be liable for any death or injury arising from
or out of any occurrence in, upon, at or relating to the Complex, or damage to
property of the Tenant or of others located on the Leased

                                       16
<PAGE>

Premises or elsewhere in the Complex, nor shall it be responsible for any
loss of or damage to any property of the Tenant or others from any cause
whatsoever, except for any such death, injury, loss or damage which results
from the negligence of the Landlord, its agents, servants or employees or
other persons for whom it may in law be responsible and provided that in no
event shall the Landlord be responsible for any loss, injury or damage
contemplated by Section 7.07(b), or for any indirect or consequential damages
sustained by the Tenant or others. Without limiting the generality of the
foregoing but subject to the exceptions to the limitation of the liability of
the Landlord set out herein, the Landlord shall not be liable for any injury
or damage to persons or property resulting from fire, explosion, dampness,
falling plaster, falling ceiling tile, failing ceiling fixtures (including
part or all of the ceiling T grid system) and diffuser coverings, or from
steam, gas, electricity, water, rain, flood, snow or leaks from any rentable
premises or from the pipes, sprinklers, appliances, plumbing works, roof,
windows or subsurface of any floor or ceiling of the Complex or from the
street or any other place or by any other cause whatsoever. The Landlord
shall not be liable for any such damage caused by other tenants or persons in
the Complex or by occupants of adjacent property thereto, or the public, or
caused by construction or by any private, public or quasi-public work. All
property of the Tenant kept or stored on the Leased Premises shall be so kept
or stored at the risk of the Tenant only and the Tenant shall indemnify the
Landlord and save it harmless from any claims arising out of any damage to
the same including, without limitation, any subrogation claims by the
Tenant's insurers.

SECTION 7.05 - LANDLORD'S INSURANCE

                  The Landlord shall at all times throughout the Term carry:

         (a)      insurance on the Complex (excluding the foundations and
                  excavations) and the machinery, boilers and equipment
                  contained therein or servicing the Complex and owned by the
                  Landlord or the owners of the Complex (specifically excluding
                  any property with respect to which the Tenant and other
                  tenants are obliged to insure pursuant to Section 7.01 or
                  similar sections of their respective leases) against damage by
                  fire and extended perils or all-risks coverage IN AN AMOUNT
                  EQUAL TO THE FULL REPLACEMENT COST OF THE SUBJECT MATTER
                  THEREOF;

         (b)      public liability and property damage insurance with respect to
                  the Landlord's operations in the Complex;

         (c)      loss of rental income insurance, or loss of insurable gross
                  profits commonly insured against by prudent landlords FOR A
                  PERIOD OF NOT LESS THAN TWELVE (12) MONTHS, including loss of
                  all rentals receivable from tenants in the Complex in
                  accordance with the provisions of their leases, including
                  basic and additional rentals; and

         (d)      such other form or forms of insurance as the Landlord or the
                  Mortgagee reasonably considers advisable.

         Such insurance shall be in such reasonable amounts and with such
reasonable deductibles as would be carried by a prudent owner of a reasonably
similar industrial building, having regard to size, age and location WITH A
FINANCIALLY SOLVENT INSURER. Notwithstanding the Landlord's covenant
contained in this Section 7.05, and notwithstanding any contribution by the
Tenant to the cost of insurance premiums provided herein, the Tenant
acknowledges and agrees that no insurable interest is conferred upon the
Tenant under any policies of insurance carried by the Landlord, and the
Tenant has no right to receive any proceeds of any such insurance policies
carried by the Landlord.

SECTION 7.06A - INDEMNIFICATION OF THE LANDLORD

         Except as provided in Section 7.07(a) but notwithstanding any other
provision of this Lease, the Tenant agrees to protect, indemnify and save
each of the Landlord and its officers, employees and agents completely
harmless from and against:

         (i)      any loss (including loss of Basic Rent and Additional Rent),
                  claims, actions, damages, liability and expenses in connection
                  with loss of life, personal injury, damage to property or any
                  other loss or injury whatsoever arising out of this Lease, or
                  any occurrence in, upon or at the Leased Premises, or the
                  occupancy or use by the Tenant of the Leased Premises or any
                  part thereof, or occasioned wholly or in part by any act or
                  omission of the Tenant or by anyone permitted to be on the
                  Leased Premises by the Tenant; and

         (ii)     any Environmental Claim, directly or indirectly incurred,
                  sustained or suffered by or asserted against the Landlord
                  and/or its officers, employees and agents caused by or
                  attributable to, either directly or indirectly, any act or
                  omission of the Tenant and/or any other person for which the
                  Tenant is in law responsible prior to or during the Term of
                  this Lease.

         For the purposes of this Lease, "Environmental Claim" means any claims,
losses, costs, expenses, fines, penalties, payments and/or damages (including
without limitation, all reasonable solicitors' fees on a solicitor and his own
client basis) relating to, arising out of, resulting from or in any way
connected with the Release (as such term is defined in Section 6.07 of this
Lease) in, on, over, upon or from the Leased Premises of

                                       17
<PAGE>

any Hazardous Substance (as such term is defined in Section 6.07 of this
Lease) including, without limitation, all costs and expenses of any
remediation or restoration of the Leased Premises and/or the Lands required
or mandated by the Environmental Law (as such term is defined in Section 6.07
of this Lease).

         If the Landlord shall, without fault on its part, be made a party of
any litigation commenced by or against the Tenant, then the Tenant shall
protect, indemnify and hold the Landlord harmless and shall pay all costs,
expenses and reasonable legal fees incurred or paid by the Landlord in
connection with such litigation. The Tenant shall also pay all costs,
expenses and legal fees that may be incurred or paid by the Landlord in
reasonably enforcing the terms, covenants and conditions in this Lease unless
a court of law having jurisdiction shall decide otherwise.

SECTION 7.06B - INDEMNIFICATION OF THE TENANT

         NOTWITHSTANDING ANY OTHER TERMS, COVENANTS AND CONDITIONS CONTAINED
IN THIS LEASE EXCEPT SECTION 7.07(b), THE LANDLORD SHALL INDEMNIFY THE TENANT
AND SAVE IT HARMLESS FROM AND AGAINST ANY AND ALL LOSS, CLAIMS, ACTIONS,
DAMAGES, LIABILITIES AND EXPENSES IN CONNECTION WITH LOSS OF LIFE, PERSONAL
INJURY, DAMAGE TO PROPERTY OR ANY OTHER LOSS OR INJURY WHATSOEVER ARISING
FROM OR OUT OF THIS LEASE, OR ANY OCCURRENCE IN, UPON OR AT THE COMPLEX
(EXCLUDING THE LEASED PREMISES SUBJECT TO SECTION 7.04) OCCASIONED WHOLLY OR
IN PART BY ANY ACT OR OMISSION OF THE LANDLORD OR BY ANYONE FOR WHOM THE
LANDLORD IS IN LAW RESPONSIBLE. IF THE TENANT SHALL, WITHOUT FAULT ON ITS
PART, BE MADE A PARTY TO ANY LITIGATION COMMENCED BY OR AGAINST THE LANDLORD,
THEN THE LANDLORD SHALL PROTECT, INDEMNIFY AND HOLD THE TENANT HARMLESS AND
SHALL PAY ALL COSTS, EXPENSES AND REASONABLE LEGAL FEES INCURRED OR PAID BY
THE TENANT IN CONNECTION WITH SUCH LITIGATION. THE LANDLORD SHALL ALSO PAY
ALL REASONABLE COSTS, EXPENSES AND LEGAL FEES (ON A SOLICITOR AND HIS CLIENT
BASIS) THAT MAY BE INCURRED OR PAID BY THE TENANT IN REASONABLY ENFORCING THE
TERMS, COVENANTS AND CONDITIONS IN THIS LEASE.

SECTION 7.07 - LIMITATIONS OF LIABILITY

         (a)      The Tenant shall not be liable to the Landlord in respect of
                  any loss, injury or damage insured by the Landlord under
                  Sections 7.05(a) and (c); and

         (b)      The Landlord shall not be liable to the Tenant in respect of
                  any loss, injury or damage to property insured or required to
                  be insured by the Tenant under Sections 7.01(a)(i), (ii) and
                  (iv).

                                       18

<PAGE>

                                  ARTICLE VIII

                      MAINTENANCE, REPAIRS AND ALTERATIONS

SECTION 8.01 - MAINTENANCE AND REPAIRS BY THE TENANT

         (a)      Subject to Sections 9.01 and 9.02, the Tenant shall at all
                  times at its sole cost, keep and maintain the Leased Premises
                  and every part thereof, including all facilities, equipment
                  and services, in a clean and tidy condition and will not
                  permit waste paper, garbage, ashes, waste, debris or other
                  objectionable material to accumulate thereon or therein and
                  the Tenant will not use any outside garbage or other
                  containers (other than those approved or designated by the
                  Landlord) and the Tenant shall arrange for removal and
                  disposal of waste and garbage at its sole expense. The Tenant,
                  at its sole cost and expense, shall renew, rebuild, replace,
                  operate, maintain, paint and keep the Leased Premises and
                  every part thereof, INCLUDING BUT NOT LIMITED TO all
                  equipment, fixtures, appurtenances used in or about the Leased
                  Premises, including plumbing, electrical, heating, cooling,
                  and other facilities and systems during the Term of this
                  Lease, in good repair and first class condition, as a careful
                  and prudent owner would do. Subject to Section 8.03 and in
                  accordance with Section 8.02, the Tenant shall promptly make
                  all necessary repairs, structural and non-structural, capital
                  and non-capital, ordinary and extraordinary, foreseen as well
                  as unforeseen (excluding only such reasonable wear and tear as
                  would not be repaired by a careful and prudent owner and
                  except for repairs to the roof and bearing walls of the Leased
                  Premises except if caused by the negligent act or negligence
                  of the Tenant or those for whom the Tenant is in law
                  responsible).

         (b)      The Tenant shall examine the Leased Premises before taking
                  possession thereof and unless the Tenant furnishes the
                  Landlord with a notice in writing specifying any defect in the
                  construction of the Leased Premises within THIRTY (30) days
                  after such taking of possession, the Tenant shall conclusively
                  be deemed to have examined the Leased Premises, to have agreed
                  that they are in order, and such taking of possession without
                  the giving of such notice as aforesaid within such THIRTY (30)
                  day period is conclusive evidence against the Tenant that at
                  the time thereof the Leased Premises were in good order and
                  satisfactory condition, subject to latent defects, if any. The
                  Tenant agrees that there is no promise, representation or
                  undertaking by or binding upon the Landlord with respect to
                  the use of the Leased Premises or any alteration, remodelling
                  or redecorating of or installation of equipment or fixtures in
                  the Leased Premises, except such, if any, as are expressly set
                  forth in this Lease or the Agreement to Lease.

         (c)      The Tenant acknowledges that it will not enter, nor permit or
                  suffer any person to enter upon the roof of the building
                  containing the Leased Premises or make any opening in the roof
                  without the prior written consent of the Landlord.

         (d)      The Tenant covenants and agrees that it shall, at its sole
                  cost and expense, at all times during the Term of the Lease,
                  obtain and maintain an inspection and maintenance service
                  contract or contracts in relation to the mechanical systems in
                  the Leased Premises including, without limitation, the
                  heating, ventilation and cooling systems, as a prudent owner
                  would obtain and maintain. Copies of such inspection and
                  maintenance service contract or contracts will be delivered to
                  the Landlord as soon as practicable after the obtaining of the
                  required contract or contracts.

         (e)      The Tenant covenants and agrees that it shall not allow,
                  without the prior written consent of the Landlord, first had
                  and obtained, in the Landlord's sole discretion, any
                  protrusions from the Leased Premises for any reason
                  whatsoever, such control to the Landlord to protect the
                  aesthetics thereof and for the benefit of its own interest and
                  the interest of other tenants of the Lands and other persons
                  in or about the Lands. Should, however, such protrusion exist,
                  the Tenant shall indemnify the Landlord against any loss or
                  damage caused to any person, firm, corporation or thing as a
                  result of the same and the Tenant covenants and agrees that it
                  shall, at the request of the Landlord, remove the same or if
                  not removed within ten (10) days of request, then the Landlord
                  shall have the right to remove same and all costs and expenses
                  incurred shall be immediately payable by the Tenant to the
                  Landlord as an Additional Service Cost.

         (f)      In addition to the specific obligations elsewhere in this
                  Lease reserved and contained on the part of the Tenant to be
                  observed and performed and without in any way limiting the
                  generality thereof, the condition, maintenance, operation and
                  management of the Leased Premises, and other improvements
                  thereon or therein from time to time, including without
                  limitation all machinery, equipment and other facilities
                  therein or thereon, shall be the sole responsibility of the
                  Tenant, throughout the Term hereof and the Tenant shall make
                  all payments, foreseen, unforeseen, ordinary and/or
                  extraordinary, required to be made not only with respect to
                  the observance and performance of such specific obligations
                  but also with respect to the general obligation in this clause
                  contained.

                                       19
<PAGE>

SECTION 8.02 - LANDLORD'S APPROVAL OF THE TENANT'S REPAIRS

         (a)      During the Term of this Lease or any renewal or extension
                  hereof, the Tenant shall not make any repairs, replacements,
                  Leasehold Improvements or install trade fixtures in any part
                  of the Leased Premises without first obtaining the Landlord's
                  written approval, such approval not to be unreasonably
                  withheld, and in connection therewith the Tenant shall, prior
                  to commencing any such work, submit to the Landlord:

                  (i)      for its prior approval (NOT TO BE UNREASONABLY
                           WITHHELD OR DELAYED) details of the proposed work,
                           including drawings and specifications prepared by
                           qualified architects or engineers and conforming to
                           good engineering practice;

                  (ii)     such indemnification against liens, costs, damages
                           and expenses (including its OUT-OF POCKET costs and
                           expenses REASONABLY incurred, or which may be
                           incurred, in reviewing the proposed work and
                           supervising its completion) and such insurance
                           coverages as the Landlord REASONABLY requires; and

                  (iii)    evidence satisfactory to the Landlord that the Tenant
                           has obtained at its expense all necessary consents,
                           permits, licences and inspections from all
                           governmental and regulatory authorities having
                           jurisdiction.

         (b)      All such repairs, replacements, Leasehold Improvements or
                  trade fixtures made or installed by the Tenant in the Leased
                  Premises and approved by the Landlord shall be performed:

                  (i)      with first class materials owned by the Tenant at the
                           sole cost of the Tenant;

                  (ii)     by competent workmen whose labour union affiliations
                           are compatible with others employed by the Landlord
                           and its contractors;

                  (iii)    in a good and workmanlike manner;

                  (iv)     in accordance with the drawings and specifications
                           approved by the Landlord; and

                  (v)      subject to the reasonable regulations, supervision,
                           controls and inspection of the Landlord.

         (c)      If any such repairs, replacements, Leasehold Improvements or
                  trade fixtures would affect the structure of the Complex, or
                  any of the electrical, mechanical or other base building
                  systems or their warranties, such work shall, at the option of
                  the Landlord, be performed by the Landlord as an Additional
                  Service. If such would affect such warranties, the LANDLORD
                  may reasonably refuse to allow such work to be done. Upon
                  completion thereof, and thereafter, to the extent requiring
                  ongoing maintenance, repair or replacement, the Tenant shall
                  pay to the Landlord the Additional Service Cost in respect
                  thereof. THE COST OF WORK PERFORMED FOR THE TENANT BY OR ON
                  BEHALF OF THE LANDLORD IN THIS SUB-SECTION (c) SHALL BE
                  COMPETITIVE WITH COSTS CHARGED FOR SIMILAR OR COMPARABLE WORK
                  CARRIED OUT BY COMPARABLE BUILDINGS IN THE CITY OF
                  MISSISSAUGA.

         (d)      In respect of repairs, alterations or replacements of or to
                  the Leased Premises thereafter during the Term, the Tenant
                  shall pay to the Landlord, as Additional Rent, THE
                  OUT-OF-POCKET ARCHITECTS' AND ENGINEERS' FEES AND COSTS AND
                  ALL OTHER OUT-OF-POCKET FEES AND COSTS INCURRED BY THE
                  LANDLORD WITH RESPECT TO SUCH REPAIRS, ALTERATIONS OR
                  REPLACEMENT OF OR TO THE LEASED PREMISES. In addition, any
                  cost or expense of the Landlord in providing garbage removal
                  to the Complex and, if the Landlord's architects and engineers
                  responsible for the Complex are not retained by the Tenant to
                  complete any improvements in the Leased Premises affecting the
                  structure of the Complex or any of the electrical, mechanical
                  or other base building systems or their warranties, any cost
                  or expense of the Landlord's architects and engineers in
                  respect of approval of plans, and supervision and/or
                  inspection of such work, will each be payable by the Tenant as
                  Additional Rent upon being invoiced by the Landlord.

SECTION 8.03 - MAINTENANCE AND REPAIRS BY THE LANDLORD

         (a)      The Landlord agrees with the Tenant to MAINTAIN AND keep in a
                  good and reasonable state of repair, and consistent with the
                  general standards of FIRST CLASS industrial buildings of
                  comparable age in the immediate area of the Complex, but
                  subject to Sections 9.01 and 9.02, and with the exception of
                  reasonable wear and tear:

                  (i)      those portions of the Complex consisting of the
                           courts, concourses, lobbies, landscaped areas,
                           entrances, PARKING AREAS and other facilities from
                           time to time provided for common use and enjoyment,
                           and the exterior portions of all buildings and
                           structures from time to time forming part of the
                           Complex and affecting its general appearance;

                                       20

<PAGE>

                  (ii)     those portions of the Complex (other than the Leased
                           Premises and premises of other tenants) comprising
                           the Common Use Equipment, the entrances, stairways,
                           corridors and lobbies; and

                  (iii)    the structural members or elements of the Leased
                           Premises, including its foundations, roof and
                           structural portions of exterior walls, except for
                           repairs caused by the negligent act or negligence of
                           the Tenant or those for whom the Tenant is in law
                           responsible.

         (b)      Subject to Sections 9.01 and 9.02, the Landlord agrees with
                  the Tenant to repair Insured Damage.

         (c)      The Tenant acknowledges and agrees that the Landlord is not
                  liable for any damages, direct, indirect or consequential, or
                  for damages for personal discomfort, illness or inconvenience
                  of the Tenant or the Tenant's servants, clerks, employees,
                  invitees or other persons by reason of failure of any
                  equipment, facilities or systems servicing the Complex or of
                  reasonable delays in the performance of any repairs,
                  replacements and maintenance for which the Landlord is
                  responsible pursuant to this Lease and no such delay shall
                  entitle the Tenant to any compensation or abatement whatsoever
                  SO LONG AS THE LANDLORD MAKES ALL NECESSARY REPAIRS AND
                  REPLACEMENTS DILIGENTLY AFTER BECOMING AWARE OF THE NEED FOR
                  SAME.

         (d)      If the Tenant refuses or neglects to carry out any repairs
                  properly required to be carried out by it under this Lease
                  and to the reasonable satisfaction of the Landlord, the
                  Landlord may, but shall not be obliged to, make such repairs
                  without being liable for any loss or damage that may result to
                  the Tenant's merchandise, fixtures or other property or to the
                  Tenant's business by reason thereof and upon completion
                  thereof, the Tenant shall pay to the Landlord the Additional
                  Service Cost in respect thereof.

SECTION 8.04 - SURRENDER OF THE LEASED PREMISES

         At the expiration of the Term or earlier termination of this Lease, the
Tenant shall peaceably surrender and yield up the Leased Premises to the
Landlord in as good condition and repair as the Tenant is required to maintain
the Leased Premises throughout the Term, REASONABLE WEAR AND TEAR EXCEPTED and
the Tenant shall surrender all keys for the Leased Premises to the Landlord at
the place then fixed for the payment of rent and shall inform the Landlord of
all combinations of locks, safes and vaults, if any, in the Leased Premises. The
Tenant shall, however, remove all of its trade fixtures if requested by the
Landlord as provided in Section 8.08 hereof before surrendering the Leased
Premises as aforesaid. The Tenant's obligation under this covenant shall survive
the expiration of the Term or earlier termination of this Lease.

SECTION 8.05 - REPAIR WHERE THE TENANT IS AT FAULT

         Save for the limitation of liability contained in Section 7.07(a) but
notwithstanding any other provision of this Lease, if the Complex or any part
thereof, or any equipment, machinery, facilities or improvements contained
therein or made thereto, or the roof or outside walls of the Complex or any
other structural portions thereof require repair or replacement or become
damaged or destroyed by reason of any act, omission to act, neglect or default
of the Tenant or those for whom the Tenant is in law responsible or through any
of them in any way stopping up or damaging the climate control, heating
apparatus, water pipes, drainage pipes or other equipment or facilities or parts
of the Complex, the cost of the resulting repairs, replacements or alterations
shall be an Additional Service Cost to the Tenant.

SECTION 8.06 - TENANT NOT TO OVERLOAD FACILITIES

         The Tenant shall not install any equipment which will alter, exceed or
overload the capacity of any utility, electrical or mechanical facilities in the
Leased Premises, and the Tenant will not bring into the Leased Premises or
install any utility, electrical or mechanical facility or service which the
Landlord does not approve. The Tenant agrees that if any changes proposed or
used by the Tenant requires additional utility, electrical or mechanical
facilities, the Landlord may, in its sole discretion, if they are available,
elect to install them in accordance with plans and specifications to be approved
in advance in writing by the Landlord and the cost thereof shall be an
Additional Service Cost to the Tenant.

SECTION 8.07 - TENANT NOT TO OVERLOAD FLOORS

         The Tenant shall not bring upon the Complex or the Leased Premises or
any part thereof any machinery, equipment, article or thing that by reason of
its weight, size or use might in the opinion of the Landlord damage the Complex
or the Leased Premises and shall not at any time overload the floors of the
Leased Premises.

                                       21

<PAGE>

SECTION 8.08 - REMOVAL AND RESTORATION BY TENANT

         (a)      All Leasehold Improvements shall immediately become the
                  property of the Landlord upon affixation or installation
                  without compensation therefor to the Tenant, but the Landlord
                  is under no obligation to repair, maintain or insure any
                  Leasehold Improvements. Leasehold Improvements and trade
                  fixtures shall not be removed from the Leased Premises either
                  during or at the expiration or earlier termination of the Term
                  except that:

                  (i)      the Tenant may during the Term in the usual or normal
                           course of its business and without the prior written
                           consent of the Landlord remove its trade fixtures,
                           and provided that the Tenant is not THEN in default
                           under this Lease; and

                  (ii)     the Tenant shall, immediately prior to the expiration
                           of the Term and at its own cost, remove all trade
                           fixtures and repair any damage to the Leased Premises
                           caused by their installation and removal, failing
                           which such may be completed by the Landlord as an
                           Additional Service to the Tenant. THE TENANT SHALL
                           NOT BE RESPONSIBLE FOR RESTORATION OF THE LEASED
                           PREMISES OR REMOVAL OF ITS LEASEHOLD IMPROVEMENTS IN
                           THE LEASED PREMISES AT THE EXPIRY OR EARLIER
                           TERMINATION OF THIS LEASE OR ANY EXTENSIONS; HOWEVER,
                           THIS DOES NOT ABSOLVE THE TENANT FROM ITS
                           RESPONSIBILITY TO REPAIR DAMAGE AND MAINTAIN THE
                           LEASED PREMISES IN GOOD REPAIR, SUBJECT TO REASONABLE
                           WEAR AND TEAR, AS REQUIRED BY THE TERMS OF THIS
                           LEASE.

         (b)      If the Tenant does not remove its trade fixtures at the
                  expiration or earlier termination of the Term, the trade
                  fixtures shall, at the option of the Landlord, become the
                  property of the Landlord and, as an Additional Service to the
                  Tenant, may be removed from the Leased Premises and sold or
                  disposed of by the Landlord in such manner as it deems
                  advisable.

All property of the Tenant remaining on the Leased Premises THIRTY (30) DAYS
after the termination of the tenancy shall be deemed to have been abandoned by
the Tenant in favour of the Landlord and may be disposed of by the Landlord at
its discretion without prejudice to the rights of the Landlord to claim damages
from the Tenant for failure to remove the same.

SECTION 8.09 - NOTICE BY THE TENANT

         The Tenant shall when it becomes aware of same notify the Landlord by
Notice of any damage to or deficiency or defect in any part of the Complex,
including the Leased Premises, any equipment or utility systems or any
installations located therein notwithstanding the fact that the Landlord may
have no obligations with respect to same.

SECTION 8.10 - TENANT TO DISCHARGE ALL LIENS

         The Tenant shall at all times during the period that the Tenant is
engaged in the construction or installation of its improvements or has been
given possession of the Leased Premises and throughout the Term promptly pay all
its architects, engineers, contractors, materialmen, suppliers and workmen and
all charges incurred by or on behalf of the Tenant for any work, materials or
services which may be done, supplied or performed at any time in respect of the
Leased Premises and the Tenant shall do any and all things necessary so as to
ensure that no lien is registered against the Complex or any part thereof or
against the Landlord's interest in the Leased Premises and if any lien is made,
filed or registered, the Tenant shall discharge OR VACATE it or cause it to be
discharged forthwith at the Tenant's expense.

         If the Tenant fails to discharge or cause any such lien to be
discharged as aforesaid, then in addition to any other right or remedy of the
Landlord, the Landlord may but it shall not be obligated to discharge OR VACATE
the same by paying the amount claimed to be due into Court and the amount so
paid by the Landlord and all costs and expenses, including reasonable legal fees
(on a solicitor and his client basis) incurred as a result of the registration
of any such lien shall be immediately due and payable by the Tenant to the
Landlord as Additional Rent on demand.

                                       22
<PAGE>

SECTION 8.11 - SIGNS AND ADVERTISING

         THE LANDLORD SHALL PERMIT THE TENANT TO INSTALL PROMINENT FASCIA
SIGNAGE ON THE NORTH AND SOUTH SIDES OF THE COMPLEX (AT THE TENANT'S SOLE
EXPENSE) AND SHALL WORK WITH THE TENANT TO ASSIST THE TENANT IN OBTAINING ANY
AND ALL REQUIRED PERMITS FOR SUCH SIGNAGE. THE DESIGN OF THE TENANT'S SIGNAGE
SHALL BE IN ACCORDANCE WITH THE LANDLORD'S SIGN CRITERIA FOR THE COMPLEX AND THE
TENANT'S SPECIFICATIONS AND THE PRECISE LOCATION SHALL BE SUBJECT TO THE
LANDLORD'S APPROVAL, NOT TO BE UNREASONABLY WITHHELD OR DELAYED. ALL SIGNAGE
SHALL BE SUBJECT TO THE APPROVAL OF THE CITY OF MISSISSAUGA. Other than such
identification signs, the Tenant shall not paint, affix or display any sign,
picture, advertisement, notice, lettering or decoration on any part of the
Complex or the Leased Premises for exterior view without the prior written
consent of the Landlord which consent may be unreasonably withheld. Any such
signs shall remain the property of the Tenant and shall be maintained at the
Tenant's sole cost and expense. At the expiration of the Term or earlier
termination of this Lease, the Tenant shall remove any such sign, picture,
advertisement, notice, lettering or decoration from the Leased Premises at the
Tenant's expense and shall promptly repair all damage caused by any such
installation and removal failing which such may be performed by the Landlord as
an Additional Service to the Tenant. The Tenant's obligation to observe and
perform this covenant shall survive the expiration of the Term or earlier
termination of this Lease. In the event that the Landlord provides and installs
a pylon board for the Complex, the Tenant shall be entitled at its expense as an
Additional Service to have its name shown upon such pylon board. The Landlord
shall design the style of such pylon board and shall in its own discretion
determine the location of the same.

                                       23
<PAGE>

                                   ARTICLE IX

                             DAMAGE AND DESTRUCTION

SECTION 9.01 - DESTRUCTION OF THE LEASED PREMISES

         (a)      If the Leased Premises are at any time destroyed or damaged
                  (including, without limitation, smoke and water damage) as a
                  result of fire, the elements, accident or other casualty
                  required to be insured against by the Landlord pursuant to
                  Section 7.05 hereof or otherwise insured against by the
                  Landlord, and if as a result of such occurrence:

                  (i)      the Leased Premises are rendered untenantable only in
                           part, this Lease shall continue in full force and
                           effect and the Landlord shall, subject to Sections
                           9.01(b) and 9.02(a) hereof, commence diligently to
                           reconstruct, rebuild or repair the Leased Premises to
                           the extent only of its obligations under Section
                           8.03, and if the damage is such that the portion of
                           the Leased Premises rendered untenantable is not
                           reasonably capable of use and occupancy by the Tenant
                           for the purposes of its business, Rent shall abate
                           proportionately to the portion of the Leased Premises
                           rendered untenantable from and after THE DATE OF THE
                           DAMAGE AND DESTRUCTION and until the Landlord's
                           repairs have been completed;

                  (ii)     the Leased Premises are rendered wholly untenantable,
                           this Lease shall continue in full force and effect
                           and the Landlord shall, subject to Sections 9.01(b)
                           and 9.02(a) hereof, commence diligently to
                           reconstruct, rebuild or repair the Leased Premises to
                           the extent only of its obligations under Section 8.03
                           and Rent shall abate entirely from and after THE DATE
                           OF SUCH DAMAGE AND DESTRUCTION and until the
                           Landlord's repairs have been completed;

                  (iii)    the Leased Premises are not rendered untenantable in
                           whole or in part, this Lease shall continue in full
                           force and effect, the Rent and other amounts payable
                           by the Tenant shall not terminate, be reduced or
                           abate and the Landlord shall, subject to Sections
                           9.01(b) and 9.02(a) hereof, commence diligently to
                           reconstruct, rebuild or repair the Leased Premises to
                           the extent only of its obligations under Section
                           8.03.

         (b)      Notwithstanding anything contained in Section 9.01(a), if the
                  Leased Premises are damaged or destroyed by any cause
                  whatsoever, and if, in the opinion of the Landlord reasonably
                  arrived at, the Leased Premises cannot be reconstructed,
                  rebuilt or repaired and made fit for the purposes of the
                  Tenant within one hundred and eighty (180) days of the
                  happening of the damage or destruction, the Landlord, instead
                  of reconstructing, rebuilding or repairing the Leased Premises
                  in accordance with Section 9.01(a), OR THE TENANT may at its
                  option elect to terminate this Lease by giving to the OTHER
                  PARTY Notice of termination within forty-five (45) days after
                  such damage or destruction, and thereupon Rent and other
                  payments for which the Tenant is liable under this Lease shall
                  be apportioned and paid to the date of such damage or
                  destruction, and the Tenant shall immediately deliver up
                  vacant possession of the Leased Premises to the Landlord in
                  accordance with the terms of this Lease.

         (c)      Upon the Tenant being given Notice by the Landlord that the
                  Landlord's reconstruction, rebuilding or repairs have been
                  substantially completed, the Tenant shall forthwith complete
                  all repairs to the Leased Premises which are the Tenant's
                  responsibility under Section 8.01 and all other work required
                  to fully restore the Leased Premises for business in every
                  case at the Tenant's cost and without any contribution to such
                  cost by the Landlord, whether or not the Landlord has at any
                  time made any contribution to the cost of supply, installation
                  or construction of Leasehold Improvements in the Leased
                  Premises. The Tenant shall diligently complete the Tenant's
                  repairs within sixty (60) days after notice that the
                  Landlord's reconstructing, rebuilding or repairs have been
                  substantially completed.

         (d)      Nothing in this Section 9.01 requires the Landlord to rebuild
                  the Leased Premises in the condition and state that existed
                  before any such occurrence, provided that the Leased Premises
                  as rebuilt will have reasonably similar facilities and
                  services to those in the Leased Premises prior to the damage
                  or destruction having regard, however, to the age of the
                  Complex at such time.

SECTION 9.02 - DESTRUCTION OF THE COMPLEX

         (a)      Notwithstanding anything contained in this Lease and
                  specifically notwithstanding the provisions of Section 9.01
                  hereof, if all or any part of the Complex is damaged or
                  destroyed by any cause whatsoever (irrespective of whether the
                  Leased Premises are damaged or destroyed) and if, in the
                  opinion of the Landlord reasonably arrived at, such area of
                  the Complex so damaged or destroyed cannot be rebuilt or made
                  fit for the purposes of such space within ninety (90) days of
                  the happening of the damage or destruction; then and so often
                  as any of such events occur, the Landlord may, at its option
                  (to be exercised by Notice to the Tenant within forty-five
                  (45) days

                                       24
<PAGE>

                  following any such occurrence), elect to terminate this Lease.
                  In the case of such election, the Term and the tenancy hereby
                  created shall expire upon the forty-fifty (45th) day after
                  such notice is given, without indemnity or penalty payable by,
                  or any other recourse against the Landlord, and the Tenant
                  shall, within such forty-five (45) day period, vacate the
                  Leased Premises and surrender them to the Landlord, with the
                  Landlord having the right to re-enter and repossess the Leased
                  Premises discharged of this Lease and to expel all persons and
                  remove all property therefrom. Rent shall be due and payable
                  without deduction or abatement subsequent to the destruction
                  or damage and until the date of termination, unless the Leased
                  Premises shall have been destroyed or damaged as well, in
                  which event Section 9.01 shall apply.

         (b)      If all or any part of the Complex is at any time destroyed or
                  damaged as set out in Section 9.02(a), and the Landlord does
                  not elect to terminate this Lease in accordance with the
                  rights hereinbefore granted, the Landlord shall, following
                  such destruction or damage, commence diligently to
                  reconstruct, rebuild or repair, if necessary, that part of the
                  Complex which was damaged or destroyed, but only to the extent
                  of the Landlord's responsibilities pursuant to the terms of
                  the various leases for the premises in the Complex and
                  exclusive of any tenant's responsibilities set out therein. If
                  the Landlord elects to repair, reconstruct or rebuild the
                  Complex or any part thereof, the Landlord may repair,
                  reconstruct or rebuild according to plans and specifications
                  and working drawings other than those used in the original
                  construction of the Complex or any part thereof.

SECTION 9.03 - ABROGATION - INTENTIONALLY DELETED

                                       25
<PAGE>

                                    ARTICLE X

                                TRANSFER AND SALE

SECTION 10.01 - ASSIGNING AND SUBLETTING

         The Tenant will not enter into, consent to or permit a Transfer without
the prior written consent of the Landlord in each instance, which consent shall
not be unreasonably withheld, but shall be subject to the Landlord's rights
under Section 10.02. Notwithstanding any statutory provision to the contrary, it
shall not be considered unreasonable for the Landlord to take into account the
following factors in deciding whether to grant or withhold its consent:

         (a)      whether any such Transfer is in violation or breach of any
                  covenants or restrictions granted by the Landlord to its
                  Mortgagee, other tenants or occupants or prospective tenants
                  or occupants in the Complex;

         (b)      whether in the Landlord's opinion the financial background,
                  business history and capability of the proposed transferee is
                  satisfactory;

         (c)      whether the Landlord has other premises in the Complex which
                  might be suitable for the needs of the proposed person or
                  entity to whom the Transfer is being made;

         (d)      whether the proposed person or entity to whom the Transfer is
                  being made is an existing tenant in the Complex (i) THAT
                  REQUIRES EXPANSION PREMISES IN THE COMPLEX AND THE LANDLORD
                  HAS OTHER PREMISES IN THE COMPLEX SUITABLE FOR THE NEEDS OF
                  THE PROPOSED TRANSFEREE, AND (ii) WHOSE LEASE OF SPACE IN THE
                  COMPLEX IS EXPIRING AND THE TENANT HAS THE LEASED PREMISES OR
                  A PORTION THEREOF AVAILABLE FOR SUBLEASE OR ASSIGNMENT THAT
                  WOULD BE SUITABLE FOR THE NEEDS OF THE PROPOSED TRANSFEREE;
                  and

         (e)      whether any such Transfer provides for Rent which is less than
                  the Rent payable under this Lease, OR, IF A SUBLETTING, THE
                  RENT PAYABLE UNDER THE SUBLEASE IS LESS THAN FAIR MARKET RENT
                  FOR SUBLET PREMISES.

         The consent by the Landlord to any Transfer, if granted, shall not
constitute a waiver of the necessity for such consent to any subsequent
Transfer, whether by the Tenant or any sublessee of the Tenant. This prohibition
against a Transfer is construed so as to include a prohibition against any
Transfer by operation of law and no Transfer shall take place or be deemed to
have been consented to or approved by reason of a failure by the Landlord to
give notice to the Tenant within FIFTEEN (15) days as required by Section 10.02.

SECTION 10.02 - LANDLORD'S RIGHT TO TERMINATE

         The Tenant shall not effect a Transfer unless:

         (a)      it shall have received or procured a bona fide written offer
                  to effect a Transfer which is not inconsistent with, and the
                  acceptance of which would not breach any provision of this
                  Lease if this Section 10.02 is complied with and which the
                  Tenant has accepted subject only to compliance with this
                  Section 10.02, and

         (b)      it shall have first requested and obtained the consent in
                  writing of the Landlord thereto.

         Any request for such consent shall be in writing and accompanied by
a true copy of such offer, and the Tenant shall furnish to the Landlord all
information available to the Tenant and requested by the Landlord as to the
responsibility, reputation, financial standing and business of the proposed
person or entity to whom the Transfer is being made. The Landlord shall
within FIFTEEN (15) days after having received such notice and all such
necessary information, notify the Tenant in writing either that:

         (i)      it consents or does not consent to the Transfer in accordance
                  with the provisions and qualifications in this Article X, or

         (ii)     it elects to terminate this Lease in preference to giving such
                  consent.

         If the Landlord elects to terminate this Lease it shall stipulate in
its notice the date of termination of this Lease, which date shall be no less
than thirty (30) days nor more than ninety (90) days following the giving of
such notice of termination. If the Landlord elects to terminate this Lease as
aforesaid, the Tenant shall notify the Landlord in writing within five (5)
days thereafter of the Tenant's intention either to refrain from such
Transfer or to accept the termination of this Lease. If the Tenant fails to
deliver such notice within such period of five (5) days or notifies the
Landlord that it accepts the Landlord's termination, this Lease will thereby
be terminated on the date of termination stipulated by the Landlord in its
notice. If the Tenant advises the Landlord it intends to refrain from such
Transfer, the Landlord's election to terminate this Lease as aforesaid shall
become null and void in such instance.

                                       26
<PAGE>

SECTION 10.03 - CONDITIONS OF TRANSFER

         (a)      If there is a permitted Transfer WHICH IS AN ASSIGNMENT, the
                  Landlord may collect rent from the transferee and apply the
                  net amount collected to the Rent required to be paid pursuant
                  to this Lease, but no acceptance by the Landlord of any
                  payments by the transferee shall be deemed a waiver of the
                  provisions of Article X hereof or the acceptance of the
                  transferee as tenant or a release of the Tenant from the
                  further performance by the tenant of the covenants or
                  obligations on the part of the Tenant herein contained. Any
                  consent by the Landlord shall be subject to the Tenant
                  executing and causing any such transferee to promptly execute
                  an agreement directly with the Landlord agreeing SAVE AND
                  EXCEPT FOR PAYMENT OF BASIC RENT IN THE CASE OF A SUBLETTING,
                  to be bound by all of the terms, covenants and conditions
                  contained in this Lease as if such transferee had originally
                  executed this Lease as tenant.

         (b)      Notwithstanding any such Transfer permitted or consented to by
                  the Landlord, the Tenant shall be jointly and severally liable
                  with the transferee under this Lease and shall not be released
                  from performing any of the terms, covenants and conditions of
                  this Lease.

         (c)      The Tenant agrees that if this Lease is ever disclaimed or
                  terminated in a bankruptcy proceeding relating to a
                  transferee, or if the Landlord terminates this Lease as a
                  result of any act or default of any transferee, the Tenant
                  shall, at the Landlord's option exercised by Notice to the
                  Tenant, enter into a new lease of the Leased Premises on terms
                  identical to this Lease for a term commencing on the date
                  which the Landlord exercises its right to require the Tenant
                  to enter into such new lease and expiring upon the date of
                  expiry of this Lease; in such event, the Tenant will accept
                  the Leased Premises in an "as is" condition.

         (d)      The Landlord's consent to any Transfer shall be subject to the
                  condition that the Basic Rent payable by the transferee
                  thereafter shall be the greater of (i) the Basic Rent payable
                  hereunder or (ii) the Basic Rent payable under the Transfer
                  agreement.

         (e)      Any document evidencing CONSENT TO any Transfer permitted by
                  the Landlord or setting out any terms applicable to such
                  Transfer or the rights and obligations of the Tenant or the
                  transferee thereunder, shall be prepared by the Landlord or
                  its solicitors, and all reasonable legal and other costs with
                  respect thereto shall be paid by the Tenant to the Landlord or
                  its solicitors forthwith upon demand as Additional Rent,
                  together with an administrative fee payable to the Landlord in
                  the amount of Three Hundred Dollars ($300).

SECTION 10.04 - NO ADVERTISING OF THE LEASED PREMISES

         The Tenant shall not print, publish, post, display or broadcast any
notice or advertisement or otherwise advertise the whole or any part of the
Leased Premises for the purpose of any Transfer and it shall not permit any
broker or other person to do any of the foregoing, unless the complete text and
format of any such notice or advertisement is first approved in writing by the
Landlord WHICH CONSENT SHALL NOT BE UNREASONABLY WITHHELD. Without in any way
restricting or limiting the Landlord's right to refuse any text or format on
other grounds, any text or format proposed by the Tenant shall not contain any
reference to the Rent of and for the Leased Premises.

SECTION 10.05 - CORPORATE OWNERSHIP

         If the Tenant is a corporation or partnership or if the Landlord has
consented to a Transfer to a corporation or a partnership, any actual or
proposed Change of Control in such corporation (other than that occurring as the
result of trading in shares listed upon a recognized stock exchange where such
trading is not for the purpose of acquiring effective control) or partnership
shall be deemed to be a Transfer and subject to all of the provisions of this
Article X.

         The Tenant shall make available to the Landlord, or its
representatives, all of its corporate or partnership books and records, as the
case may be, for inspection at all reasonable times, to enable the Landlord to
ascertain whether there has been any Change of Control of the Tenant from time
to time. Similarly, any Indemnifier shall make the same information available to
the Landlord in respect of its records and, if there shall be a Change of
Control of the Indemnifier the Landlord may terminate this Lease upon notice to
the Tenant unless it consents to such Change of Control.

         For the purposes of this Section, "Change of Control" means the
transfer or issue by sale, assignment, transmission on death, encumbrance,
issuance from treasury, operation of law or otherwise, of any shares, voting
rights or interest which would result in any change in the identity of the
person or entity exercising, or who might exercise, effective control of the
corporation or partnership and, in the case of a partnership, includes a change
in any of its partners.

                                       27
<PAGE>

         NOTWITHSTANDING THE FOREGOING, THE PROVISIONS OF THIS SECTION 10.05
SHALL NOT APPLY PROVIDED THAT:

         (a)      THE TENANT IN OCCUPANCY OF THE WHOLE OF THE LEASED PREMISES IS
                  LOYALTY MANAGEMENT GROUP CANADA INC. OR A PERMITTED TRANSFEREE
                  PURSUANT TO SECTION 10.07A;

         (b)      THE TENANT IS NOT IN DEFAULT UNDER THE LEASE; AND

         (c)      LOYALTY MANAGEMENT GROUP CANADA INC. IS NOT RELEASED FROM ITS
                  OBLIGATIONS UNDER THE LEASE.

SECTION 10.06 - ASSIGNMENT BY THE LANDLORD

         The Landlord, at any time and from time to time, may sell, transfer,
lease, assign or otherwise dispose of the whole or any part of its interest in
the Complex, and at any time and from time to time may enter into any Mortgage
of the whole or any part of its interest in the Complex. If the party acquiring
such interest shall have agreed, so long as it holds such interest, to assume
and to perform each of the covenants, obligations and agreements of the Landlord
under this Lease in the same manner and to the same extent as if originally
named as the Landlord in this Lease, the Landlord shall thereupon be released
from all of its covenants and obligations under this Lease.

SECTION 10.07 - TRANSFER WITHOUT CONSENT

         A.       NOTWITHSTANDING ANYTHING CONTAINED IN THIS ARTICLE X AND
                  PROVIDED THAT:

         (a)      THE TENANT IS LOYALTY MANAGEMENT GROUP CANADA INC.;

         (b)      THE TENANT IS NOT IN DEFAULT UNDER THE LEASE;

         (c)      ANY PROPOSED TRANSFEREE DIRECTLY COVENANTS WITH THE LANDLORD
                  TO BE BOUND BY THE TERMS OF THE LEASE SAVE AND EXCEPT FOR THE
                  PAYMENT OF BASIC RENT IN THE CASE OF A SUBLETTING;

         (d)      LOYALTY MANAGEMENT GROUP CANADA INC. IS NOT RELEASED FROM ITS
                  OBLIGATIONS UNDER THE LEASE;

         (e)      THE LANDLORD RECEIVES PRIOR NOTICE OF SUCH TRANSFER; AND

         (f)      THE LANDLORD AND THE TENANT SHALL HAVE EXECUTED THE LEASE

         THE TENANT SHALL NOT REQUIRE THE CONSENT OF THE LANDLORD PURSUANT TO
         SECTION 10.02 HEREOF WITH RESPECT TO A TRANSFER PROVIDED THE TRANSFEREE
         IS AN AFFILIATE (AS SUCH TERM IS DEFINED IN THE ONTARIO BUSINESS
         CORPORATIONS ACT) OF THE TENANT. IN THE CASE OF ANY SUCH ASSIGNMENT OR
         SUBLETTING UNDER THIS SECTION 10.07A, IF, AS AND WHEN THE TRANSFEREE
         CEASES TO BE AN AFFILIATE OF LOYALTY MANAGEMENT GROUP CANADA INC., THE
         TENANT SHALL BE DEEMED TO HAVE EFFECTED A TRANSFER AT THAT TIME TO
         WHICH THE PROVISIONS OF THIS ARTICLE X SHALL APPLY.

         B.       NOTWITHSTANDING ANYTHING CONTAINED IN THIS ARTICLE X AND
                  PROVIDED THAT:

          a)      THE TENANT IS LOYALTY MANAGEMENT GROUP CANADA INC. OR A
                  PERMITTED TRANSFEREE PURSUANT TO SECTION 10.07A;

          b)      THE TENANT IS NOT IN DEFAULT UNDER THE LEASE;

          c)      LOYALTY MANAGEMENT GROUP CANADA INC. IS NOT RELEASED FROM ITS
                  OBLIGATIONS UNDER THE LEASE; AND

          d)      THE LANDLORD AND THE TENANT SHALL HAVE EXECUTED THE LEASE

         THE TENANT SHALL NOT REQUIRE THE CONSENT OF THE LANDLORD PURSUANT TO
         SECTION 10.02 HEREOF WITH RESPECT TO A TRANSFER PROVIDED THAT THE
         TRANSFEREE IS A LENDER ENCUMBERING ALL OR SUBSTANTIALLY ALL OF THE
         TENANT'S LEASEHOLD INTERESTS IN CANADA, PROVIDED THAT THE RIGHTS OF
         SUCH LENDER TO TRANSFER THIS LEASE SHALL BE SUBJECT TO THE PROVISIONS
         OF THIS ARTICLE X.

                                       28

<PAGE>

                                   ARTICLE XI

                             ACCESS AND ALTERATIONS

SECTION 11.01 - RIGHT OF ENTRY

         The Landlord and its agents have the right to enter the Leased Premises
at all times to examine the same and to make such repairs, alterations, changes,
checks, adjustments, calibrations, improvements or additions to the Leased
Premises or the Complex or any part thereof or systems therein or any adjacent
to the Leased Premises. The Tenant shall not obstruct any pipes, conduits,
ducts, mechanical shafts or electrical equipment so as to prevent reasonable
access thereto.

SECTION 11.02 - RIGHT TO SHOW LEASED PREMISES

         The Landlord and its agents have the right to enter the Leased Premises
at all times during Business Hours to show them to prospective purchasers,
lessees or Mortgagees and during the twelve (12) months prior to the expiration
of the Term, the Landlord may place upon the Leased Premises the usual "For
Rent" notices which the Tenant shall permit to remain thereon without
molestation or complaint.

SECTION 11.03 - ENTRY NOT FORFEITURE

         No entry into the Leased Premises or anything done therein by the
Landlord pursuant to a right granted by this Lease shall constitute a breach of
any covenant for quiet enjoyment, or (except where expressed by the Landlord in
writing) shall constitute a re-entry or forfeiture, or any actual or
constructive eviction. The Tenant shall have no claim for injury, damages or
loss suffered as a result of any such entry or thing done by the Landlord. The
Rent required to be paid pursuant to this Lease shall not abate or be reduced
due to loss or interruption of business of the Tenant or otherwise while any
repairs, alterations, changes, adjustments, improvements or additions permitted
by this Lease are being made by the Landlord.

SECTION 11.04 - LANDLORD'S COVENANT FOR QUIET ENJOYMENT

         The Landlord hereby agrees to perform or cause to be performed all of
the obligations of the Landlord under this Lease, and further agrees that if the
Tenant pays the Basic Rent and Additional Rent and continuously performs all its
obligations under this Lease, the Tenant shall, subject to the terms and
conditions of this Lease, peaceably possess and enjoy the Leased Premises
throughout the Term without any interruption or disturbance from the Landlord or
any other person or persons lawfully claiming by, through or under the Landlord.

SECTION 11.05 - INSPECTION

         The Landlord and its agents have the right to enter the Leased Premises
ON REASONABLE PRIOR NOTICE TO THE TENANT to inspect the condition thereof and
where an inspection reveals repairs are necessary that are the obligation of the
Tenant under this Lease, the Landlord may give the Tenant Notice and thereupon
the Tenant will, at the Tenant's sole expense and within THIRTY (30) days of the
giving of such Notice, complete the necessary repairs and replacements, in a
good and workmanlike manner to the satisfaction of the Landlord, acting
reasonably. Provided always that if the Tenant shall not within the TEN (10)
days after the giving of such Notice OR SUCH GREATER LENGTH OF TIME AS MAY BE
REASONABLY NECESSARY IN THE CIRCUMSTANCES, be proceeding diligently with the
execution of the repairs and replacements mentioned in such Notice, it shall be
lawful for the Landlord to enter upon the Leased Premises and execute such
repairs and replacements and the cost thereof shall immediately be due and be
paid by the Tenant to the Landlord as an Additional Service Cost.
Notwithstanding what is hereinbefore set out, should such inspection reveal
repairs which are the obligation of the Tenant and which in the reasonable
exercise of the Landlord's judgment result in an emergency then the Landlord, at
its option, shall immediately and without Notice have the right to enter on and
into the Leased Premises and the Tenant shall pay the reasonable costs involved
immediately upon demand as an Additional Service Cost.

                                       29
<PAGE>

                                   ARTICLE XII

                 STATUS STATEMENT, ATTORNMENT AND SUBORDINATION

SECTION 12.01 - STATUS STATEMENT

(1)      Within ten (10) days after request by Notice therefor by the Landlord,
the Tenant shall deliver, in a form supplied by the Landlord, a status statement
or a certificate to the Landlord, or to the Mortgagee, or to any proposed
Mortgagee or purchaser, or as the Landlord may otherwise direct stating (if such
is the case):

         (a)      that this Lease is unmodified and in full force and effect (or
                  if there have been modifications, that this Lease is in full
                  force and effect as modified and identifying the modification
                  agreements);

         (b)      the Commencement Date;

         (c)      the date to which Basic Rent and Additional Rent have been
                  paid under this Lease;

         (d)      TO THE BEST OF THE KNOWLEDGE OF THE TENANT (OR THE LANDLORD AS
                  THE CASE MAY BE) whether there is any other existing or
                  alleged default by either party under this Lease with respect
                  to which a notice of default has been served and if there is
                  any such default, specifying the nature and extent thereof;

         (e)      whether there are any defences or counterclaims against
                  enforcement of the obligations to be performed by the Tenant
                  under this Lease; and

         (f)      INTENTIONALLY DELETED.

(2)      WITHIN TEN (10) BUSINESS DAYS AFTER REQUEST THEREFOR BY NOTICE BY THE
TENANT, THE LANDLORD SHALL DELIVER A STATUS STATEMENT OR CERTIFICATE TO THE
TENANT, OR TO ANY PROPOSED TRANSFEREE, OR AS THE TENANT MAY DIRECT, STATING (IF
SUCH IS THE CASE) THOSE MATTERS SET OUT IN SECTION 12.01 (1) (a) TO (e),
inclusive.

SECTION 12.02 - SUBORDINATION AND ATTORNMENT

         SUBJECT TO THE PROVISIONS OF THE FOLLOWING PARAGRAPH OF THIS SECTION
12.02, it is a condition of this Lease and the Tenant's rights granted hereunder
that this Lease and all of the rights hereunder are and shall at all times be
subject and subordinate to any and all Mortgages from time to time in existence
against the Lands. Upon request, the Tenant shall subordinate the Lease and all
of its rights hereunder in such form as the Landlord reasonably requires to any
and all Mortgages, and to all advances made or hereafter to be made upon the
security thereof and, if requested, the Tenant shall attorn to the holder
thereof. Any subordination will provide that the rights of the Tenant under this
Lease shall not be interfered with so long as the Tenant is not in default
hereunder. The form of such subordination shall be as required by the Landlord
or any Mortgagee.

         The Landlord shall use reasonable efforts to obtain a non-disturbance
agreement in writing from any Mortgagee. such non-disturbance agreement shall be
provided to the Tenant, provided the Tenant is not then in material default, the
Tenant having been provided sufficient Notice of such default with an adequate
opportunity to rectify same, as provided in the Lease, and shall entitle the
Tenant to remain undisturbed in its possession of the Leased Premises subject to
the terms and conditions of this Lease, notwithstanding the exercise of any and
all of the rights of any such Mortgagee and the Tenant shall not be bound to
subordinate or postpone to any future Mortgage unless a non-disturbance
agreement is provided.

SECTION 12.03 - ATTORNEY - INTENTIONALLY DELETED

SECTION 12.04 - FINANCIAL INFORMATION

         ONLY IN THE EVENT OF ARREARS OF RENT, the Tenant shall, upon
request, provide the Landlord with such information as to the Tenant's or any
Indemnifier's financial standing and corporate organization as the Landlord
or the Mortgagee requires. Failure by the Tenant to comply with the
Landlord's request herein shall constitute a default under the terms of this
Lease and the Landlord shall be entitled to exercise all of its rights and
remedies provided for in this Lease.

                                       30
<PAGE>

SECTION 12.05 - ACKNOWLEDGEMENT OF TITLE

                  The Tenant acknowledges that its interest under this Lease is
                  subject to:

         (a)      covenants, restrictions, easements, agreements and
                  reservations of record, and any easements, licences,
                  rights-of-way and cost sharing arrangements and agreements
                  respecting the same hereafter made in connection with the
                  provision of access or services to the Complex or otherwise in
                  connection with the Common Facilities and which may affect the
                  Landlord's title;

         (b)      all laws, by-laws, ordinances, regulations and orders of the
                  City of Mississauga, Province of Ontario and Government of
                  Canada, and of all statutory commissions, boards and bodies
                  having jurisdiction over the Leased Premises;

         (c)      the condition of the Landlord's tide existing at the date
                  hereof; and

         (d)      municipal realty taxes, local improvement rates, duties,
                  assessments, water and sewer rates and other impositions
                  accrued or unaccrued.

                                       31
<PAGE>
                                  ARTICLE XIII

                                    DEFAULT

SECTION 13.01 - RIGHT TO RE-ENTER

                  If and whenever:

         (a)      the Tenant fails to pay any Basic Rent or Additional Rent or
                  other sums due hereunder on the day or dates appointed for the
                  payment thereof (providing the Landlord first gives five (5)
                  days' Notice to the Tenant of any such failure); or

         (b)      the Tenant fails to observe or perform any other of the terms,
                  covenants or conditions of this Lease to be observed or
                  performed by the Tenant (other than the terms, covenants or
                  conditions set out below in subparagraphs (c) to (1),
                  inclusive, for which no Notice shall be required), provided
                  the Landlord first gives the Tenant ten (10) BUSINESS days'
                  (or such shorter period of time as is otherwise provided
                  herein) Notice of any such failure to perform and the Tenant
                  within such period of ten (10) BUSINESS days (or such shorter
                  period, as aforesaid) fails to commence diligently and,
                  thereafter, to proceed diligently to cure any such failure to
                  perform; or

         (c)      the Tenant or any agent of the Tenant FRAUDULENTLY falsifies
                  any report or statement required to be furnished to the
                  Landlord pursuant to this Lease PROVIDED THE LANDLORD FIRST
                  GIVES THE TENANT TEN (10) BUSINESS DAYS NOTICE OF ANY SUCH
                  FAILURE AND THE TENANT WITHIN SUCH TEN (10) BUSINESS DAYS
                  FAILS TO CURE SUCH REPORT OR STATEMENTS; or

         (d)      the Tenant or any Indemnifier of this Lease or any person
                  occupying the Leased Premises or any part thereof or any
                  licensee, concessionaire or franchisee operating any business
                  in the Leased Premises becomes bankrupt or insolvent or takes
                  the benefit of any act now or hereafter in force for bankrupt
                  or insolvent debtors or files any proposal or makes any
                  assignment for the benefit of creditors or any arrangement or
                  compromise; or

         (e)      a receiver or a receiver and manager is appointed for all or a
                  portion of the property of the Tenant, any Indemnifier or any
                  such occupant, licensee, concessionaire or franchisee AND SUCH
                  APPOINTMENT IS NOT CONTESTED IN GOOD FAITH or a material
                  adverse change in the financial status of the Indemnifier
                  occurs; or

         (f)      any steps are taken or any action or proceedings are
                  instituted by the Tenant or by any other party including,
                  without limitation, any court or governmental body of
                  competent jurisdiction for the dissolution, winding-up or
                  liquidation of the Tenant or its assets OTHER THAN IN
                  CONNECTION WITH A BONA FIDE CORPORATE REORGANIZATION OF THE
                  TENANT; or

         (g)      the Tenant makes a sale in bulk of any of its assets wherever
                  situate (other than a bulk sale made pursuant to a permitted
                  Transfer hereunder and pursuant to the Bulk Sales Act of
                  Ontario); or

         (h)      the Tenant abandons or attempts to abandon the Leased
                  Premises; or

         (i)      the Leased Premises become and remain vacant for a period of
                  five (5) consecutive days or are used by any persons other
                  than such as are entitled to use them hereunder PROVIDED THAT
                  IF THE TENANT GIVES NO LESS THAN THIRTY (30) DAYS' PRIOR
                  NOTICE TO THE LANDLORD, SUCH NOTICE STATING THE TENANT'S
                  BUSINESS REASONS FOR VACATING THE LEASED PREMISES AND
                  CONTAINING AN ACKNOWLEDGEMENT THAT THE TENANT IS NOT RELEASED
                  FROM ITS OBLIGATIONS UNDER THE LEASE, THE TENANT MAY SO
                  VACATE; or

         (j)      the Tenant purports to make a Transfer, except in a manner
                  permitted by this Lease; or

         (k)      this Lease or any of the Tenant's assets IN THE LEASED
                  PREMISES are taken under any writ of execution AND SUCH TAKING
                  IS NOT CONTESTED IN GOOD FAITH; or

         (l)      re-entry is permitted under any other terms of this Lease

then and in every such case, the Landlord, in addition to any other rights or
remedies it has pursuant to this Lease or by law, has the immediate right of
re-entry upon the Leased Premises and it may repossess the Leased Premises and
enjoy them as of its former estate and may expel all persons and remove all
property from the Leased Premises and such property may be removed and sold or
disposed of by the Landlord as it deems advisable or may be stored in a public
warehouse or elsewhere at the cost and for the account of the Tenant, all
without service of notice or resort to legal process and without the Landlord
being considered guilty of trespass or becoming liable for any loss or damage
which may be occasioned thereby.

                                       32
<PAGE>

SECTION 13.02 - RIGHT TO RE-LET

         If the Landlord elects to re-enter the Leased Premises as herein
provided or it takes possession pursuant to legal proceedings or pursuant to any
notice provided for by law, it may either terminate this Lease or it may from
time to time without terminating this Lease, make such alterations and repairs
as are necessary to re-let the Leased Premises or any part thereof for such term
or terms (which may be for a term extending beyond the Term) and at such rent
and upon such other terms, covenants and conditions as the Landlord in its sole
discretion, acting reasonably, considers advisable. Upon each such reletting,
all rent received by the Landlord from such re-letting shall be applied, first,
to the payment of any indebtedness other than Basic Rent or Additional Rent due
hereunder from the Tenant to the Landlord; second, to the payment of any
brokerage fees and legal fees and of costs of such alterations, repairs and
re-letting (including tenant inducements); third, to the payment of Basic Rent
and Additional Rent due and unpaid hereunder; and the residue, if any, to the
extent applicable to any period of time within the Term, shall be held by the
Landlord and applied in payment of future rent as the same becomes due and
payable hereunder. If such rent to be received from such re-letting during any
month is less than that to be paid during that month by the Tenant hereunder,
the Tenant shall pay any such deficiency which shall be calculated and paid
monthly in advance on or before the first day of each and every month. No such
re-entry or taking possession of the Leased Premises by the Landlord shall be
construed as an election on its part to terminate this Lease unless a Notice of
such intention is given to the Tenant. Notwithstanding any such re-letting
without termination, the Landlord may at any time thereafter elect to terminate
this Lease for such previous breach.

SECTION 13.03 - TERMINATION

         If the Landlord at any time terminates this Lease for any breach, in
addition to any other remedies it may have, it may recover from the Tenant all
damages it incurs by reason of such breach, including the cost of recovering the
Leased Premises, legal fees (on a solicitor and his client basis) and including
the worth at the time of such termination of the excess, if any, of the amount
of Basic Rent, Additional Rent and charges equivalent to the Basic Rent,
Additional Rent and other charges required to be paid pursuant to this Lease for
the remainder of the stated Term over the then reasonable rental value of the
Leased Premises for the remainder of the stated Term, all of which amounts shall
be immediately due and payable by the Tenant to the Landlord. THE LANDLORD SHALL
USE ALL REASONABLE EFFORTS TO MITIGATE ITS DAMAGES.

SECTION 13.04 - ACCELERATED RENT

         In any of the events referred to in Section 13.01, in addition to any
and all other rights available to the Landlord, the full amount of the current
month's instalment of Basic Rent and of all Additional Rent for the current
month, together with the next three (3) months' instalments of Basic Rent and of
all Additional Rent for the next three (3) months, all of which shall be deemed
to be accruing due on a day-to-day basis, shall immediately become due and
payable as accelerated rent, and the Landlord may immediately distrain for the
same, together with any arrears then unpaid.

SECTION 13.05 - EXPENSES

         If legal action is brought for recovery of possession of the Leased
Premises, for the recovery of Basic Rent or Additional Rent or any other amount
due under the Lease, or because of the breach of any other terms, covenants or
conditions herein contained on the part of the Tenant to be kept or performed,
and such breach is established, the Tenant shall pay to the Landlord all
expenses incurred therefor, including legal fees (on a solicitor and client
basis).

SECTION 13.06 - WAIVER OF EXEMPTION FROM DISTRESS

         The Tenant hereby agrees with the Landlord that notwithstanding
anything contained in Section 30 of R.S.O. 1990, c. L. 7, or any Statute
subsequently passed to take the place of or amend the said Act, none of the
goods and chattels of the Tenant at any time during the continuance of the Term
on the Leased Premises shall be exempt from levy by distress for Basic Rent or
Additional Rent in arrears and the Tenant waives any such exemption. If any
claim is made for such exemption by the Tenant or if a distress is made by the
Landlord, this provision may be pleaded as an estoppel against the Tenant in any
action brought to test the right of the Landlord to levy such distress.

SECTION 13.07 - LANDLORD MAY CURE TENANT'S DEFAULT OR
                      PERFORM TENANT'S COVENANTS

         If the Tenant fails to pay when due any amounts or charges required to
be paid pursuant to this Lease, the Landlord after giving five (5) days' Notice
to the Tenant may, but shall not be obligated to, pay all or any part of the
same. If the Tenant is in default in the performance of any of its covenants or
obligations hereunder (other than the payment of Basic Rent, Additional Rent or
other sums required to be paid pursuant to this Lease), the Landlord may, but
shall not be obligated to, from time to time after giving such Notice as is

                                       33
<PAGE>

REQUIRED BY THIS LEASE (or without notice in the case of an emergency) having
regard to the circumstances applicable, perform or cause to be performed any of
such covenants or obligations, or any part thereof, and for such purpose may do
such things as may be required, including, without limitation, entering upon the
Leased Premises and doing such things upon or in respect of the Leased Premises
or any part thereof as the Landlord reasonably considers requisite or necessary.
All OUT-OF-POCKET expenses incurred and expenditures made pursuant to this
Section 13.07 including the Landlord's overhead in connection therewith plus a
sum equal to FIFTEEN (15%) thereof shall be paid by the Tenant as Additional
Rent forthwith upon demand.

SECTION 13.08 - ADDITIONAL RENT

         If the Tenant is in default in the payment of any amounts or charges
required to be paid pursuant to this Lease, they shall, if not paid when due, be
collectible as Additional Rent forthwith on demand, but nothing herein contained
is deemed to suspend or delay the payment of any amount of money at the time it
becomes due and payable hereunder, or limit any other remedy of the Landlord.
The Tenant agrees that the Landlord may, at its option, apply or allocate any
sums received from or due to the Tenant against any amounts due and payable
hereunder in such manner as the Landlord sees fit. All such monies payable to
the Landlord hereunder shall bear interest at a rate per annum which is THREE
(3) percentage points in excess of the Bank Rate calculated on a daily basis
from the time such sums become due until paid by the Tenant.

SECTION 13.09 - REMEDIES GENERALLY

         Mention in this Lease of any particular remedy of the Landlord in
respect of the default by the Tenant does not preclude the Landlord from any
other remedy in respect thereof, whether available at law or in equity or by
statute or expressly provided in this Lease. No remedy shall be exclusive or
dependant upon any other remedy, but the Landlord may from time to time exercise
any one or more of such remedies generally or in combination, such remedies
being cumulative and not alternative. In the event of a breach or threatened
breach by THE LANDLORD or the Tenant of any of the covenants, provisions or
terms hereof, the Landlord OR THE TENANT shall have the right to invoke any
remedy allowed at law or in equity (including injunction).

SECTION 13.10 - HOLDING OVER

         If the Tenant shall hold over after the original Term or any
extended term hereof WITHOUT the consent of the Landlord, such holding over
shall be construed to be a tenancy from month to month only and shall have no
greater effect, any custom, statute, law or ordinance to the contrary
notwithstanding. Such month-to-month tenancy shall be governed by the terms
and conditions hereof, notwithstanding any statutory provision or rule of law
to the contrary. During any such period of holding over, the Tenant shall be
required to pay the monthly Basic Rent payable during the month immediately
preceding the expiration or termination of this Lease times ONE HUNDRED AND
FIFTY PERCENT (150%), plus all Additional Rent payable hereunder. The rights
of the Landlord under this section shall be in addition to all other remedies
available to the Landlord under this Lease or otherwise at law or in equity
arising as a result of such holding over.

SECTION 13.11 - NO WAIVER

         The failure of the Landlord to insist upon a strict performance of any
of the covenants and provisions herein contained shall not be deemed a waiver of
any rights or remedies that the Landlord may have and shall not be deemed a
waiver of any subsequent breach or default in the covenants and provisoes herein
contained.

                                       34
<PAGE>

                                  ARTICLE XIV

                                 MISCELLANEOUS

SECTION 14.01 - RULES AND REGULATIONS

         The Landlord shall have the right at its discretion to make reasonable
rules and regulations (the "Rules and Regulations"), including without
limitation, those set out in Schedule "C" attached not contrary to the spirit
and intent of this Lease which may from time to time be needful for the safety,
care, cleanliness and proper administration of the Complex including the Leased
Premises, and for the preservation of good order therein. The Rules and
Regulations are hereby made a part of this Lease as if they were embodied
herein, and the Tenant, its agents, invitees, servants, employees and licensees
shall comply with and observe the same. Failure by the Tenant to keep and
observe any of the Rules and Regulations now or from time to time in force
constitutes a default under this Lease in such manner as if the same were
contained herein as covenants. The Landlord reserves the right from time to time
to amend or supplement the Rules and Regulations and Notice of the Rules and
Regulations and amendments and supplements, if any, shall be given to the Tenant
and the Tenant shall thereupon comply with and observe all such Rules and
Regulations, provided that no Rule or Regulation shall contradict any terms,
covenants and conditions of this Lease.

         The Landlord is not responsible to the Tenant in the event of
non-observance or violation of any of such Rules and Regulations or of the
terms, covenants or conditions of any other lease of the premises in the Complex
BUT SHALL USE REASONABLE EFFORTS TO enforce any such Rules and Regulations or
terms, covenants or conditions AGAINST ALL TENANTS OF THE COMPLEX.

SECTION 14.02 - SECURITY DEPOSIT

         The Landlord acknowledges receipt from the Tenant of the Security
Deposit which shall BE HELD BY THE LANDLORD IN AN INTEREST BEARING ACCOUNT (WITH
INTEREST ACCRUING TO THE BENEFIT OF THE TENANT) AS SECURITY FOR THE FAITHFUL
PERFORMANCE BY THE TENANT OF ALL OF THE TERMS, COVENANTS, CONDITIONS AND
OBLIGATIONS OF THE LEASE BY THE TENANT TO BE KEPT, OBSERVED AND PERFORMED FOR
THE FIRST TWO (2) YEARS OF THE TERM. IF AT ANY TIME DURING THE FIRST TWO (2)
YEARS OF THE TERM, THE BASIC RENT OR ADDITIONAL RENT OR ANY OTHER SUMS PAYABLE
BY THE TENANT TO THE LANDLORD UNDER THE LEASE ARE OVERDUE AND UNPAID, OR IF THE
TENANT FAILS TO KEEP AND PERFORM ANY OF THE TERMS, COVENANTS, CONDITIONS AND
OBLIGATIONS OF THIS LEASE TO BE KEPT, OBSERVED AND PERFORMED BY THE TENANT, THEN
THE LANDLORD AT ITS OPTION MAY APPROPRIATE AND APPLY THE SECURITY DEPOSIT, OR SO
MUCH THEREOF AS IS NECESSARY TO COMPENSATE THE LANDLORD FOR LOSS OR DAMAGE
SUSTAINED OR SUFFERED BY THE LANDLORD DUE TO SUCH BREACH ON THE PART OF THE
TENANT. IF THE SECURITY DEPOSIT, OR ANY PORTION THEREOF, IS APPROPRIATED AND
APPLIED BY THE LANDLORD FOR THE PAYMENT OF OVERDUE BASIC RENT OR ADDITIONAL RENT
OR OTHER SUMS DUE AND PAYABLE TO THE LANDLORD BY THE TENANT UNDER THE LEASE,
THEN THE TENANT SHALL FORTHWITH REMIT TO THE LANDLORD A SUFFICIENT AMOUNT IN
CASH TO RESTORE THE SECURITY DEPOSIT TO THE ORIGINAL AMOUNT OF THE SECURITY
DEPOSIT AND THE TENANT'S FAILURE TO DO SO WITHIN FIVE (5) DAYS AFTER RECEIPT OF
SUCH DEMAND CONSTITUTES A BREACH OF THE LEASE. AT THE EXPIRY OF THE SECOND YEAR
OF THE TERM, AT THE LANDLORD'S OPTION, THE SECURITY DEPOSIT SHALL EITHER BE
APPLIED TO RENT DUE BY THE TENANT IMMEDIATELY FOLLOWING THE EXPIRY OF THE SECOND
YEAR OF THE TERM OR RETURNED TO THE TENANT, PROVIDED THAT IF, AT THE EXPIRY OF
THE SECOND YEAR OF THE TERM, THE TENANT IS IN DEFAULT UNDER THE TERMS OF THE
LEASE, THE LANDLORD SHALL BE ENTITLED TO RETAIN THE SECURITY DEPOSIT UNTIL SUCH
TIME AS THE TENANT IS NO LONGER IN DEFAULT UNDER THE TERMS OF THE LEASE.

SECTION 14.03 - PEST CONTROL

         In accordance with Section 5.03, the Tenant shall enter into a service
contract for the control and extermination of pests and vermin providing for
regular inspections and spraying of the Leased Premises in order to control
pests and vermin in accordance with all applicable laws, by-laws, ordinances and
regulations of any governmental or other authority having jurisdiction. All
amounts incurred under such service contract shall be for the Tenant's sole
cost.

SECTION 14.04 - OBLIGATIONS AS COVENANTS

         Each obligation or agreement of the Landlord or the Tenant expressed in
this Lease, even though not expressed as a covenant, is considered to be a
covenant for all purposes.

SECTION 14.05 - AMENDMENTS AND SUPPLEMENTARY LEASE PROVISIONS

         This Lease shall not be modified or amended except by an instrument in
writing of equal formality herewith and signed by the parties hereto or by their
permitted successors or assigns. Each of the Landlord and Tenant agrees that, if
a Schedule "E" is annexed to this Lease, the terms and provisions thereof shall
be binding upon the parties hereto as part of the Lease.

                                       35
<PAGE>

SECTION 14.06 - CERTIFICATES

         The following certificates shall be conclusive and binding upon the
parties to this Lease in respect of any question of fact or opinion in dispute
with respect to the matters stipulated UNLESS SHOWN TO BE ERRONEOUS IN SOME
MATERIAL RESPECT:

         (a)      a certificate procured by the Landlord from an INDEPENDENT
                  architect, professional engineer, quantity surveyor or other
                  individual qualified in the Landlord's sole opinion, as to the
                  Rentable Area of the Leased Premises, or the Total Rentable
                  Area, any question of fact concerning the completion of any
                  construction or other work either by the Landlord or the
                  Tenant, the extent to which the completion of any such work
                  has been delayed by Unavoidable Delay, the time necessary to
                  complete repairs, the allocation of insurance proceeds,
                  whether the Complex or any part thereof is being kept in good
                  repair, order and condition as required by this Lease, the
                  appropriateness of costs and expenses included in Operating
                  Costs, the allocation of Taxes to the Leased Premises, the
                  aggregate of the cost of the Complex and the costs of
                  additional improvements of a capital nature, the cause of any
                  destruction or damage, the extent to which rentable premises
                  in the Complex are incapable of being used for their intended
                  purposes by reason of any destruction or damage; and

         (b)      a certificate procured by the Landlord from AN INDEPENDENT
                  licensed public accountant, who may be the Landlord's auditor,
                  as to any question of fact or opinion concerning the
                  computation of Taxes and Operating Costs and the proper amount
                  of any payment to the Landlord or the Tenant under this Lease.

         Any certificate procured by the Landlord shall be prepared using
generally accepted practices and procedures appropriate to such certificate.

SECTION 14.07 - TIME

         Time shall in all respects be of the essence of this Lease.

SECTION 14.08 - SUCCESSORS AND ASSIGNS

         This Lease and everything contained shall extend to and bind and enure
to the benefit of the Landlord and its successors and assigns and the Tenant and
the Indemnifier, if any, and their respective heirs, executors, administrators
and permitted successors and assigns. No rights shall enure to the benefit of
any transferee unless the provisions of Article X hereof are complied with.

SECTION 14.09 - GOVERNING LAW

         This Lease shall be construed and governed by the laws of the Province
of Ontario.

SECTION 14.10 - HEADINGS

         The Section numbers, article numbers, headings and table of contents
appearing in this Lease are inserted only as a matter of convenience and in no
way define, limit, construe or describe the scope or intent of such paragraphs
or articles of this Lease nor in any way affect this Lease.

SECTION 14.11 - ENTIRE AGREEMENT

         This Lease and the schedules attached hereto and forming a part hereof
and THOSE PROVISIONS OF THE AGREEMENT TO LEASE SET FORTH IN SECTION 2.03 OF THIS
LEASE set forth all the covenants, promises, agreements, conditions and
understandings between the Landlord and the Tenant concerning the Leased
Premises and there are no covenants, promises, agreements, conditions or
understandings, either oral or written, between them, other than as are herein
and therein set forth; for greater certainty, the Tenant acknowledges that it
has not entered into the Agreement to Lease or this Lease on the basis of any
information contained in the promotional brochure for the Complex. In the event
of a conflict between the provisions of this Lease and the provisions of THOSE
PARAGRAPHS OF THE AGREEMENT TO LEASE SET OUT IN SECTION 2.03, THOSE PARAGRAPHS
OF THE AGREEMENT TO LEASE SET OUT IN SECTION 2.03 SHALL PREVAIL, EXCEPT AS
AFORESAID, THE PROVISIONS OF THE AGREEMENT TO LEASE SHALL MERGE UPON EXECUTION
OF THE LEASE.

                                       36
<PAGE>

SECTION 14.12 - SEVERABILITY

         If any term, covenant or condition of this Lease or the application
thereof to any person or circumstances shall to any extent be invalid or
unenforceable, the remainder of this Lease or the application of such term,
covenant or condition to persons or circumstances other than those as to which
it is held invalid or unenforceable shall not be affected thereby and each term,
covenant or condition of this Lease shall be valid and enforced to the fullest
extent permitted by law.

SECTION 14.13 - NO OPTION

         The submission of this Lease for examination does not constitute a
reservation of or option for the Leased Premises and this Lease becomes
effective as a lease only upon execution and delivery thereof by Landlord and
Tenant.

SECTION 14.14 - OCCUPANCY PERMIT

         Provided further that notwithstanding the Commencement Date of the
Lease as hereinbefore set out, the Tenant shall not be permitted to enter into
possession of the Leased Premises until the Tenant has obtained, at its sole
expense, any required occupancy permit from the proper governmental authority.
The Landlord in its sole discretion may waive this provision, provided further
the Tenant agrees to use its best efforts to obtain same prior to occupancy.

SECTION 14.15 - PLACE FOR PAYMENTS

         All payments required to be made by the Tenant herein shall be made to
the Landlord at the Landlord's Address or to such agent or agents of the
Landlord or at such other place IN CANADA as the Landlord shall hereafter from
time to time direct by Notice.

SECTION 14.16 - EXTENDED MEANINGS

         The words "hereof", "herein", "hereunder" and similar expressions used
in any section or subsection of this Lease relate to the whole of this Lease and
not to that section or subsection only, unless otherwise expressly provided. The
use of the neuter singular pronoun to refer to the Landlord or the Tenant is
deemed a proper reference, even though the Landlord or the Tenant is an
individual, a partnership, a corporation or a group of two or more individuals,
partnerships or corporations. The necessary grammatical changes required to make
the provisions of this Lease apply in the plural sense where there is more than
one Landlord or Tenant and to either corporations, associations, partnerships or
individuals, males or females, shall in all instances be assumed as though in
each case fully expressed.

SECTION 14.17 - NO PARTNERSHIP OR AGENCY

         The Landlord does not in any way or for any purpose become a partner of
the Tenant in the conduct of its business or otherwise or a joint venture or a
member of a joint enterprise with the Tenant, nor is the relationship of
principal and agent created.

SECTION 14.18 - UNAVOIDABLE DELAY

         Notwithstanding anything to the contrary contained in this Lease, if
either party hereto is bona fide delayed, or hindered in or prevented from the
performance of, any term, covenant or act required hereunder by reason of
Unavoidable Delay, then performance of such term, covenant or act is excused for
the period of the delay and the party so delayed, hindered or prevented shall be
entitled to perform such term, covenant or act within the appropriate time
period after the expiration of the period of such delay. However, the provisions
of this Section do not operate to excuse the Tenant from the prompt payment of
Basic Rent, Additional Rent or any other payments required by this Lease.

SECTION 14.19 - REGISTRATION

         (a)      The Tenant hereby covenants and agrees that neither the Tenant
                  nor anyone on the Tenant's behalf or claiming under the Tenant
                  shall register this Lease or any assignment or sublease of
                  this Lease or any document evidencing any interest of the
                  Tenant in the Lease or the Leased Premises. If the covenant
                  contained in this Section 14.19(a) is breached, this Lease and
                  the Term shall, at the option of the Landlord upon Notice to
                  the Tenant, forthwith become forfeited and terminated and the
                  Landlord may thereupon re-enter and repossess the Leased
                  Premises. The Tenant acknowledges that any breach of such
                  covenant may occasion substantial costs to the Landlord. The
                  Tenant shall indemnify the Landlord and save it harmless from
                  and against any loss, claim,

                                       37
<PAGE>

                  action, damages, liability and expenses arising in connection
                  with any breach by the Tenant of such covenant.

         (b)      Notwithstanding Section 14.19(a), if either party intends to
                  register a document for the purpose only of giving notice of
                  this Lease or of any permitted Transfer, then upon request of
                  such party the Landlord shall cause to be executed a short
                  form of this Lease ("Short Form"), and the Tenant shall join
                  therein, solely for the purpose of supporting an application
                  for registration of notice of this Lease or of any permitted
                  Transfers. The form of the Short Form and of the application
                  to register notice of this Lease or of any permitted Transfer
                  shall:

                  (i)      be prepared by the Landlord or its solicitors at the
                           Tenant's expense; and

                  (ii)     only describe the registered owner of the Lands, the
                           Tenant, the Leased Premises, the Commencement Date
                           and the expiration of the Term, RENEWAL RIGHTS, RIGHT
                           TO LEASE ADDITIONAL SPACE AND ANY OTHER ESSENTIAL
                           TERMS A DESCRIPTION OF WHICH MUST BE REGISTERED IN
                           ORDER FOR PROPER NOTICE THEREOF TO BE PROVIDED AT
                           LAW.

         (c)      All costs, expenses and taxes necessary to register or file
                  the application to register notice of this Lease or of any
                  permitted Transfer shall be the sole responsibility of the
                  Tenant, and the Tenant will complete any necessary affidavits
                  required for registration purposes, as may be required to give
                  effect to this Section.

         (d)      Notwithstanding that the Short Form may be executed and
                  delivered after the execution and delivery of this Lease, none
                  of the terms of this Lease shall be considered to have been
                  superseded thereby or no longer in effect, but rather this
                  Lease shall continue in full force and effect and continue to
                  enure to the benefit of and be binding upon the parties to
                  this Lease. To the extent that the terms of the Short Form are
                  inconsistent with the terms of this Lease, the terms of this
                  Lease shall govern.

SECTION 14.20 - JOINT AND SEVERAL LIABILITY

         The liability to pay Rent and perform all other obligations under this
Lease of each individual, corporation, group, partnership or business
association signing this Lease or otherwise agreeing to be bound by the terms
hereof and of each partner or member of any such group, partnership or business
association, the partners or members of which are by law subject to personal
liability, shall be deemed to be joint and several (including, in any event, any
person who ceases to be a partner or member or any person who becomes a partner
or member, in each case following the execution of this Lease).

SECTION 14.21 - NAME OF COMPLEX

         The Landlord may designate, change, alter or remove the name of the
Complex or any part thereof at any time without requiring the Tenant's consent
thereto or incurring any liability to the Tenant thereby.

         Any trade name or mark adopted by the Landlord for the Complex shall be
used by the Tenant only in association with its business conducted in or from
the Leased Premises and subject to such limitations, regulations and
restrictions as the Landlord may from time to time impose on its use. The Tenant
will not acquire any rights to or interest in any such trade name or mark and
shall cease all use thereof upon ceasing to be a permitted occupant of the
Leased Premises.

SECTION 14.22 - CHANGES IN THE COMPLEX

         This Lease shall affect only the Lands from time to time comprising the
Complex as designated by the Landlord and as such Lands may from time to time be
altered, varied, diminished, enlarged or supplemented by the Landlord. The
Tenant shall, at the request of the Landlord, enter into such further
assurances, releases or other documents as may reasonably be required by the
Landlord to give effect to such alteration, variation, diminution, enlargement
or supplementation, provided such does not unreasonably affect access to the
Leased Premises.

SECTION 14.23 - COMPLIANCE WITH THE PLANNING ACT

         It is an expressed condition of this Lease and the Landlord and the
Tenant so agree and declare that the provisions of Section 50(3), R.S.O. 1990,
c. P. 13, and amendments thereto, be complied with if applicable in law. Until
any necessary consent to the Lease is obtained, the term of this Lease and the
Tenant's rights and entitlement granted by this Lease are deemed to extend for a
period not exceeding twenty-one (21) years less one (1) day. The Tenant shall
apply diligently to prosecute such application for such consent forthwith upon
the execution of the Lease by both the Landlord and the Tenant and the Tenant
shall be responsible for all costs, expenses, taxes and levies imposed, charged
or levied as a result of such application and in order to obtain such consent.
The Tenant shall keep the Landlord informed, from time to time, of its progress
in obtaining such

                                       38
<PAGE>

consent and the Landlord shall co-operate with the Tenant in regard to such
application. Notwithstanding the foregoing provisions of this Section 14.23, the
Landlord reserves the right at any time, to apply for such consent in lieu of
the Tenant (on behalf and at the expense of the Tenant) and the Tenant's
application is hereby expressly made subject to any application which the
Landlord intends to make.

                                       39
<PAGE>

                                   ARTICLE XV

                   IDEMNITY AGREEMENT - INTENTIONALLY DELETED

SECTION 15.01 - INDEMNITY - INTENTIONALLY DELETED

SECTION 15.02 - FURTHER ASSURANCES - INTENTIONALLY DELETED

IN WITNESS WHEREOF the Landlord and the Tenant have executed this Lease.

LANDLORD:-                              CIBC DEVELOPMENT CORPORATION

                                        By: /s/ Jane McGuire
                                           --------------------------------
                                           Jane McGuire
                                           VP, Finance & Corporate Services

                                       And: /s/ Don Harrison
                                           --------------------------------
                                           Don Harrison
                                           VP Leasing & Business Development

TENANT:-                               LOYALTY MANAGEMENT
                                         GROUP CANADA INC.

                                       By: /s/ John Scullion
                                          --------------------------------
                                          John Scullion
                                          Chief Operating Officer

                                       And: /s/ Michael Kline
                                           -------------------------------
                                           Michael Kline
                                           Vice President, Legal Services

                                       40
<PAGE>

                                  SCHEDULE "A"

                       5055 SATELLITE DRIVE, MISSISSAUGA

         ALL AND SINGULAR that certain parcel or tract of land and premises,
situate, lying and being in the City of Mississauga, in the Regional
Municipality of Peel, and being composed of the part of Block 8 according to a
Plan registered in the Land Registry Office for the Land Titles Division of Peel
Region as Plan 43M-793 being parts 1 to 12 on Plan 43R-23160, part of PIN
13297-0243.

<PAGE>

                                  SCHEDULE "B"

     The Floor Plan is for identification purposes only and is not to be
interpreted as being a representation or warranty on the part of the Landlord
as to the exact location, configuration and layout.

                                      [MAP]

INITIALLED FOR IDENTIFICATION:

CIBC DEVELOPMENT CORPORATION               LOYALTY MANAGEMENT GROUP CANADA INC.

   [ILLEGIBLE]                                   [ILLEGIBLE]

_________________________________          ____________________________________

   [ILLEGIBLE]                                   [ILLEGIBLE]
_________________________________          ____________________________________

<PAGE>

                                  SCHEDULE "C"

                              RULES AND REGULATIONS

1.       The sidewalks, driveways, parking areas, entry passages, fire escapes
         and stairways, if any, shall not be obstructed by any of the tenants,
         or used by them for any purpose other than ingress and egress to and
         from their respective premises. Tenants shall not place or allow to be
         placed in the Complex or Common Facilities any waste paper, dust,
         garbage, refuse or anything whatever that would tend to make them
         unclean or untidy.

2.       The water closets or other water apparatus shall not be used for any
         purpose other than those for which they were constructed, and no
         sweepings, rubbish, rags, ashes or other substances shall be thrown
         therein. Any damage resulting from misuse shall be borne by the Tenant
         by whom or by whose agents, servants or employees the same is caused.
         Tenants shall not let the water run unless it is in actual use, nor
         shall they deface any part of the Complex.

3.       No tenant shall do or permit anything to be done in their respective
         premises or bring or keep anything therein which will in any way
         increase the risk of fire or obstruct or interfere with the rights of
         other tenants or violate or act at variance with the laws relating to
         fires or with the regulations of any fire department or any board of
         health.

4.       Tenant, their clerks or servants shall not interfere with other tenants
         or those having business with them.

5.       Nothing shall be thrown by the tenants, their clerks or servants out of
         the windows or doors or down the passages of the Complex.

6.       No birds or animals shall be kept in or about the Complex nor shall the
         tenants operate or permit to be operated any musical or sound producing
         instrument or device inside or outside their respective premises which
         may be heard outside their premises, or which may be deemed to be a
         nuisance to other tenants of the Complex.

7.       No one shall use the Complex or any part thereof for sleeping
         apartments or residential purposes or for the storage of personal
         effects or articles other than those required for business purposes.

8.       All tenants must observe strict care not to allow their windows or
         doors to remain open so as to admit rain or snow or so as to interfere
         with the heating of the Complex. Any injury or damage caused to the
         Complex or its appointments, furnishings, heating and other appliances
         or to any other tenant by reason of windows or doors being left open so
         as to admit rain or snow or by interferences with or neglect of the
         heating appliances or by reason of the tenant or other person or
         servant subject to it shall be made good by the tenant in whose
         premises the neglect, interference or misconduct occurred.

9.       It shall be the duty of the respective tenants to assist and co-operate
         with the Landlord in preventing injury to the premises demised to them
         respectively.

10.      No inflammable oils or other inflammable, dangerous or explosive
         materials shall be kept or permitted to be kept in any tenant's
         premises. Nothing shall be placed on the outside of window sills or
         projections.

11.      No bicycles or other vehicles shall be brought within the Complex
         except in the parking garage, if any.

12.      The parking of cars, shall be subject to the reasonable regulations of
         the Landlord.

13.      Tenants shall not mark, paint, drill into or in any way deface the
         walls, ceilings, partitions, floors or other parts of their respective
         premises or the Complex except with the prior written consent of the
         Landlord as it may direct, OTHER THAN IN CONNECTION WITH SUCH
         DECORATION AS IS USUAL IN THE OCCUPATION OF PREMISES LIKE THE LEASED
         PREMISES, OR OTHERWISE IN ACCORDANCE WITH THIS LEASE.

14.      The Tenant agrees to surrender to the Landlord on the termination of
         the Lease all keys to the said premises.

15.      SUBJECT TO PARAGRAPH 5 OF SCHEDULE "E, if the Tenant desires telegraph
         or telephone, it shall be the Tenant's responsibility to call Bell or
         other private signal connectors and the Landlord reserves the right to
         direct the electricians or other workmen as to where and how the wires
         are to be introduced, and without such directions no boring or cutting
         for wires shall take place. No other wires of any kind shall be
         introduced without the written consent of the Landlord.

16.      Nothing shall be placed on the outside of windows or projections of the
         Leased Premises. No airconditioning equipment shall be placed at the
         windows of the Leased Premises without the prior written consent of the
         Landlord.

17.      All glass, locks and trimmings in or upon the doors or windows of the
         Leased Premises shall be kept whole and whenever any part thereof shall
         become broken, the same shall be immediately replaced or repaired under
         the direction and to the satisfaction of the Landlord, and such
         replacements and repairs shall be paid for by the Tenant.

18.      No heavy equipment of any kind shall be moved within the Complex
         without skids being placed under the same, and without the consent of
         the Landlord in writing.

19.      Any person entering upon the roof of the Complex does so at his own
         risk.

20.      No tenant shall be permitted to do cooking or to operate cooking
         apparatus except in a portion of the Complex leased for that purpose.

21.      The Tenant shall leave the Leased Premises in a condition suitable for
         the performance by the Landlord or its janitorial services, if any.

22.      The Tenant shall not install or cause to be installed any vending
         machines in the Leased Premises SAVE AND EXCEPT ANY VENDING MACHINES
         FOR THE EXCLUSIVE USE OF THE TENANT IN THE LEASED PREMISES.

23.      THE LANDLORD SHALL PROVIDE THE TENANT ACCESS TO THE LEASED PREMISES
         DURING HOURS OUTSIDE THE NORMAL HOURS OF BUSINESS SUBJECT TO THE
         LANDLORD'S REASONABLE SECURITY REQUIREMENTS FOR THE COMPLEX.

24.      The Landlord reserves the right to close or otherwise restrict the use
         of the parking areas after the normal hours of business PROVIDED THAT
         THE LANDLORD SHALL NOT MATERIALLY IMPEDE THE TENANT'S ACCESS TO THE
         LEASED PREMISES AND ITS USE OF THE PARKING AREAS.

25.      The Landlord shall have the right to make such other and further
         reasonable rules and regulations as in its judgement may from time to
         time be needful for the safety, care, cleanliness and appearance of the
         Complex and premises therein, and for the preservation of good order
         therein and the same shall be kept and observed by the tenants, their
         clerks and servants. The Landlord is not liable to the Tenant for
         breaches thereof by other tenants.

<PAGE>

                                  SCHEDULE "D"

                      ACKNOWLEDGMENT OF COMMENCEMENT DATE

TO:              CIBC DEVELOPMENT CORPORATION
                 (THE "LANDLORD").

AND TO:
       -------------------------------------
         The undersigned Tenant under a certain lease between the undersigned
and the Landlord dated (the "Lease"), hereby acknowledges and certifies to you
that:

1.       The Commencement Date of the Lease was _________________, 19__.

2.       We have accepted possession of the Leased Premises pursuant to the
         terms of the Lease and are now in possession thereof.

3.       The Leased Premises have been erected and delivered in accordance with
         the terms of the Lease.

4.       The Leased Premises have been fixtured and our normal business
         operations are being conducted therein.

5.       There has been no violation of any of the terms of the Lease, there is
         no set-off of Rent or any other payment under the Lease, and none of
         the Rent reserved under the Lease has been prepaid.

6.       There is no violation of any of the terms of the Lease either on the
         part of the Landlord or the Tenant.

7.       The Lease is now in full force and effect in accordance with the terms,
         and there are no oral or written modifications, violations or
         alterations thereof.

8.       We have no knowledge of any assignment of the Lease.

         DATED at ___________________ this _____ day of _______________, 19__.

Tenant:

                                        Per:

                                           Title:

                                                                         (c/s)

                                        Per:

                                           Title:

<PAGE>

                                  SCHEDULE "E"

                         SUPPLEMENTARY LEASE PROVISIONS

         With reference to the Lease dated the 19th day of October, 1998 made
between CIBC Development Corporation, as Landlord, and Loyalty Management Group
Canada Inc., as Tenant, pertaining to Leased Premises at 5055 Satellite Drive,
and with specific reference to Section 14.05 therein, the following
supplementary provisions shall be a part of the Lease:

1. TENANT'S OPTION TO TERMINATE:

         The Landlord hereby agrees to grant to the Tenant the one time option
to terminate the Lease with respect to the whole of the Leased Premises (the
"Termination Option") effective the last day of the fifth (5th) year of the Term
(the "Termination Date") provided the Tenant has fulfilled the following
provisions:

         (a)      the Tenant has provided the Landlord with at least twelve (12)
                  months' Notice prior to the Termination Date of its intention
                  to exercise its Termination Option failing which this
                  Termination Option shall be deemed to be of no further force
                  or effect; and

         (b)      the Tenant shall pay to the Landlord an amount equal to $40.00
                  per square foot of Rentable Area of the Leased Premises, such
                  amount to be paid to the Landlord by certified cheque on the
                  Termination Date; and

         (c)      the Tenant is not THEN in default under the Lease;

         (d)      the Termination Option as contemplated herein shall apply only
                  so long as the Tenant is Loyalty Management Group Canada Inc.
                  or a permitted assignee pursuant to Section 10.07A of this
                  Lease, it being understood that such Termination Option is
                  personal to Loyalty Management Group Canada Inc. or a
                  permitted assignee pursuant to Section 10.07A of this Lease
                  and may not be transferred to any other assignee, subtenant or
                  other transferee; and

         (e)      the Landlord and the Tenant shall execute a surrender of
                  lease, and any other documents reasonably required by the
                  Tenant's or Landlord's solicitor upon the Termination Date
                  provided payment has been made by the Tenant to the Landlord
                  pursuant to sub-section (b) above; and

         (f)      the Termination Option as contemplated in this Paragraph 1 of
                  Schedule "E" is only exercisable once and as detailed herein.

2. TENANT'S OPTION TO RENEW:

         (1)      The Landlord hereby agrees to extend the Term for a period of
                  five (5) years (the "Renewal Term") beginning on the expiry of
                  the Term of the Lease, with respect to the Leased Premises,
                  subject to the following:

                  (a)      such option shall be exercisable by Notice by the
                           Tenant delivered to the Landlord not more than twelve
                           (12) months and not less than nine (9) months prior
                           to the expiry of the Lease (and failing such timely
                           exercise by the Tenant such option shall expire and
                           be of no further force or effect) and shall only be
                           exercisable if the Tenant is not then in default of
                           the provisions of this Lease; and

                  (b)      the extension of the Term upon the exercise of such
                           option shall be upon and subject to the terms of this
                           Lease except:

                           (i)      there shall be no further renewal option of
                                    the Tenant to extend the Term beyond the
                                    expiration of the Renewal Term;

                           (ii)     the annual amount of Basic Rent per square
                                    foot of Rentable Area payable under Section
                                    2.06 of this Lease throughout the Renewal
                                    Term shall be the then Fair Market Rent for
                                    the Leased Premises; and

                           (iii)    there shall not exist during the Renewal
                                    Term, and no renewal or extension lease
                                    shall contain any reference to any rights to
                                    Landlord's work or leasehold improvement
                                    allowances such as those contained in
                                    Paragraphs 9 and 11 of the Agreement to
                                    Lease or options to acquire further space
                                    such as that contained in Paragraph 3 of
                                    this Schedule "E", such rights being deemed
                                    to have expired with the expiry of the
                                    original Term of this Lease, or as otherwise
                                    therein expressly set out.

<PAGE>

         (2)      In this Paragraph 2 of Schedule "E", the "then Fair Market
                  Rent for the Leased Premises" means that annual amount of
                  basic rent which the Landlord and the Tenant agree to be the
                  fair market rent then prevailing for the Leased Premises as at
                  the Renewal Term commencement date, having regard to leasing
                  commissions, tenant inducements and improved office premises
                  similar to the Leased Premises which are comparable in size,
                  location, type and condition and leased for a similar term as
                  at the Renewal Term commencement date.

         (3)      If, by the date four (4) months prior to the date upon which
                  the Renewal Term is to begin, the Landlord and the Tenant have
                  been unable to agree in writing upon the then Fair Market Rent
                  for the Leased Premises, the then Fair Market Rent for the
                  Leased Premises (the "Issue") shall be determined by
                  arbitration and the following shall apply:

                  (a)      upon Notice by either party to the other, the parties
                           shall meet and attempt to appoint a single
                           arbitrator. If either party shall fail to name an
                           arbitrator, then the arbitrator shall be appointed by
                           a Judge of the Ontario Court of Justice, General
                           Division, pursuant to Section 8 of the ARBITRATIONS
                           ACT (ONTARIO) upon application of the parties. The
                           provisions of the ARBITRATIONS ACT (ONTARIO) shall
                           apply to any such application;

                  (b)      the arbitrator shall forthwith hear and determine the
                           Issue. The decision of the arbitrator, shall be made
                           within thirty (30) days after the appointment of the
                           arbitrator, subject to any reasonable delay due to
                           unforeseen circumstances;

                  (c)      the decision of the arbitrator shall be signed and
                           shall be final and binding upon the parties hereto;

                  (d)      the arbitrator will have the power to obtain the
                           assistance of any expert and to act upon such
                           assistance;

                  (e)      the compensation and expenses of the arbitrator shall
                           be paid in equal proportions by the parties hereto
                           unless the arbitrator determines otherwise, except
                           that each party shall be responsible for its
                           respective solicitor's fee and witnesses; and

                  (f)      in no event may the award of the arbitrator be lower
                           than the amount offered by the Tenant to resolve the
                           Issue nor higher than the amount offered by the
                           Landlord to resolve the Issue.

         (4)      If the Issue has not been determined by the commencement date
                  of the Renewal Term, pending such determination the Tenant
                  shall pay Basic Rent at the rate specified for the last year
                  of the Term, and the parties shall readjust as of such date
                  from such commencement date promptly upon such determination
                  having been made with interest at the Bank Rate.

         (5)      This Option to Renew contemplated herein shall apply only so
                  long as Loyalty Management Group Canada Inc. or a permitted
                  transferee pursuant to Section 10.07A herein, is in occupation
                  of the whole of the Leased Premises, it being understood that
                  such option is personal to Loyalty Management Group Canada
                  Inc. or a permitted transferee pursuant to Section 10.07A
                  herein and may not be OTHERWISE transferred to any assignee,
                  subtenant or other transferee.

3. TENANT'S FIRST RIGHT TO LEASE:

         (1)      Provided that the Tenant is not THEN in default of the
                  provisions of the Lease and has not been in default hereunder
                  on a consistent basis the Landlord hereby grants to the Tenant
                  a one time right during the Term to lease the premises
                  immediately adjacent to the Leased Premises (the "Additional
                  Premises") as identified on Schedule "B" of this Lease as Area
                  "A" and Area "B" and outlined in blue.

         (2)      PROVIDED THAT THE TENANT IS NOT THEN IN DEFAULT OF THE
                  PROVISIONS OF THE LEASE, the Landlord will notify the Tenant
                  in writing as to the availability of the Additional Premises,
                  the proposed basic rent (which shall be the then Fair Market
                  Rent (as defined in Paragraph 2 (2) above) for the Additional
                  Premises as at the commencement date of the Additional
                  Premises and the Tenant will have five (5) business days
                  following receipt of notification from the Landlord within
                  which to exercise such first right to lease. The term shall be
                  coterminous with the Term of this Lease.

         (3)      If, by the date four (4) months prior to the commencement date
                  for the Additional Premises the Landlord and the Tenant have
                  been unable to agree in writing upon the then Fair Market Rent
                  for the Additional Premises, the then Fair Market Rent for the
                  Additional Premises, shall be determined by arbitration in
                  accordance with the terms of Paragraph 2 (3) of this Schedule
                  "E".

         (4)      If the Fair Market Rent for the Additional Premises has not
                  been determined by the commencement date of the Additional
                  Premises pending such determination the Tenant shall pay Basic
                  Rent in the amount setout in Section 1.01 (10) of this Lease
                  beginning with that prevailing for the year of the Term during
                  which the Additional Premises commencement date occurs and
                  the parties shall readjust

<PAGE>

                  as of such date from such commencement date promptly upon such
                  determination having been made with interest at the Bank Rate.

         (5)      If the Tenant advises the Landlord that it does not wish to
                  lease the Additional Premises pursuant to this first right to
                  lease, then the Tenant's first right to lease shall be null
                  and void and of no further force or effect and the Landlord
                  shall be entitled to lease any or all of the Additional
                  Premises without further obligation to the Tenant.

         (6)      Save as set out in this Paragraph 3 of Schedule "E", the terms
                  and conditions for such Additional Premises shall be on the
                  same terms and conditions as the Leased Premises, and the
                  Landlord shall prepare an addendum to the Lease in respect of
                  such Additional Premises for signature by the Tenant and the
                  Landlord if the Tenant does so exercise its first right to
                  lease.

4. PARKING:

         (1)      The Landlord grants to the Tenant during the Term and any
                  renewal thereof a license to park in AT LEAST 200 unreserved
                  parking spaces IN THE COMPLEX based on the Tenant occupying
                  40,000 square feet of Rentable Area. It is understood that the
                  Landlord shall be entitled at any time during the Term or any
                  renewal thereof to re-allocate not more than 40 of the
                  above-noted spaces to other tenants of the Complex if so
                  required in the Landlord's opinion. If during the Term or any
                  renewal thereof the Tenant leases additional space in the
                  Complex the Landlord shall make available to the Tenant
                  additional unreserved parking on a ratio of 1.75 spaces per
                  1,000 square feet of Rentable Area.

         (2)      The Tenant agrees to comply with such reasonable parking rules
                  as may be established from time to time by the Landlord
                  governing the use of the parking area (the "Parking Rules").

         (3)      SUBJECT TO SECTION 7.07(a), the Tenant agrees to indemnify the
                  Landlord against all liabilities, claims, damages or expenses
                  due to or arising out of any act, omission or neglect by the
                  Tenant or those form whom it is at law responsible in or about
                  the parking area or due to or arising out of any breach by
                  either or any of them of the provisions of the Parking Rules.
                  The Landlord shall not be liable for any loss, injury or
                  damage caused to persons using the parking area or to
                  automobiles, their accessories or their contents or any other
                  property therein or thereon and the Tenant agrees that such
                  vehicles as are parked under rights derived from this
                  Paragraph 4 of Schedule "E", their accessories, contents and
                  property shall be in the parking area at the sole risk of the
                  Tenant and agrees to indemnify the Landlord against all
                  claims, damages and expenses due to or arising out of the
                  foregoing.

         (4)      All parking spares allocated to the Tenant pursuant to
                  Paragraph 4 (1) of this Schedule "E" shall be free of charge
                  during the Term.

         (5)      The Tenant acknowledges the existence of an easement in favour
                  of the City of Mississauga that runs through a portion of the
                  Lands that is designated by the Landlord for approximately 55
                  parking spaces. In the event that the City of Mississauga
                  elects to utilize such portion of the Lands as may be
                  permitted pursuant to the easement agreement, then the Tenant
                  acknowledges and agrees that the Landlord shall have the right
                  to reduce the parking area serving the Complex by up to 55
                  parking spaces from those existing as at the completion of the
                  initial construction of the Complex. The Tenant further
                  acknowledges and agrees that, as a result of the exercise by
                  the Landlord of its right to reduce the parking areas serving
                  the Complex, the number of parking spaces made available to
                  the Tenant may be reduced by up to 20 spaces, being the
                  Tenant's proportionate share of the 55 parking spaces based
                  upon the Tenant leasing 40,000 square feet. In the event the
                  Tenant leases an area of greater than 40,000 square feet (and
                  has proportionately more parking than outlined above), the
                  Tenant's proportionate share of the 55 parking spaces shall be
                  greater than 20 stalls. The Landlord shall not be liable for,
                  nor shall the Tenant be entitled to, any compensation nor
                  shall any such reduction be deemed to be a breach of any
                  covenant for quiet enjoyment contained in this Lease, provided
                  however, that in not event shall the Landlord reduce the
                  number of parking spaces allocated to the Tenant to less than
                  the number required by the zoning bylaws or regulations
                  governing parking requirement for the Complex.

5. COMMUNICATIONS EQUIPMENT:

         The Landlord agrees to grant to the Tenant for and during the Term of
the Lease the non-exclusive license to install Communications equipment (the
"Equipment") in an area on the roof of the Complex to be approved by the
Landlord, for the Tenant's own use only. The Tenant's installation of the
Equipment is subject to the following provisions:

         (1)      The installation of the Equipment shall be conducted solely at
                  the expense, risk and option of the Tenant and shall be in
                  accordance with all requirements of regulatory agencies
                  (including municipal zoning, building, height control and
                  other applicable by-laws). The Tenant shall furnish
                  particulars of the Equipment to be installed to the Landlord,
                  including drawings which shall be reviewed and approved by the
                  Landlord. The Landlord shall have rights of approval with
                  respect to the size, location and method of installation of
                  the Equipment, such approval not to be unreasonably withheld
                  or

<PAGE>

                  delayed. During installation, the Tenant shall take all
                  reasonable precautions to minimize interference with the
                  Landlord and other tenants of the Complex and to avoid damage
                  to any portions of the Complex and shall comply with the
                  Landlord's directions as to the means by which and times at
                  which equipment and supplies are to be moved.

         (2)      It shall be the sole obligation of the Tenant and at the
                  Tenant's sole expense, to maintain and repair the Equipment in
                  accordance with the best standards so that it shall be at all
                  time in good, safe and sound condition, of good appearance,
                  properly grounded and in compliance with all required
                  desirable standards of good maintenance. Further, it shall be
                  the sole obligation and at the Tenant's sole expense, to
                  repair any and all damage to the Complex caused by the
                  installation, replacement, repair and removal of the Equipment
                  failing which such may be completed by the Landlord as an
                  Additional Service to the Tenant.

         (3)      The Tenant shall indemnify the Landlord and save it harmless
                  from all actions, proceedings, costs, claims, demands, losses
                  and damages of any nature whatsoever for which the Landlord
                  may become liable or suffer, by reason of or arising directly
                  or indirectly out of the installation, maintenance, repair,
                  alteration, removal, use or condition from time to time of the
                  Equipment or in consequence of damage or interference to
                  property or injury to or death of persons occasioned thereby.

         (4)      The Tenant shall ensure that its use and operation of the
                  Equipment shall not cause or contribute to any interference
                  with or damage to the effective use or normal operation of any
                  other existing electrical equipment or apparatus installed or
                  used in or on the Complex by the Landlord, its tenants or any
                  other person, firm or corporation whatsoever and that if and
                  whenever such interference or damage is caused by the Tenant's
                  Equipment to any such use or operation of such equipment or
                  apparatus the Tenant shall be responsible for and will
                  forthwith carry out at its own expense all acts, matters and
                  things that may be necessary to establish the cause, and if
                  deemed responsible therefor, to take expedient action to
                  remedy such situation or condition and thereafter prevent a
                  recurrence of any such damage or interference as aforesaid.
                  The Tenant agrees that if it is unable to remedy or prevent a
                  recurrence of any such damage or interference for which the
                  Tenant is responsible as aforesaid, the Tenant shall, upon
                  Notice from the Landlord forthwith remove the Equipment in
                  accordance with the provisions of this Paragraph 5 of Schedule
                  "E".

         (5)      The Tenant shall, immediately prior to the expiration or
                  sooner termination of the Term and at its own cost, remove the
                  Equipment and repair any damage to the Complex caused by such
                  removal, failing which such repairs may be completed by the
                  Landlord as an Additional Service to the Tenant.

         (6)      The Tenant shall at its cost and expense insure and keep
                  insured the Equipment during the Term and any renewal hereof
                  and during the removal thereof in accordance with Article VII
                  of this Lease.

         (7)      The Tenant covenants that it shall comply with the provisions
                  of Section 8.02 of this Lease with respect to the
                  installation, replacement, repair and removal of the
                  Equipment.

         (8)      There shall be no license fee or other charges associated with
                  the grant of this license in favour of the Tenant. However,
                  the Tenant shall pay to the Landlord any taxes, utility costs
                  or other costs as may be directly attributable to the
                  Equipment and its erection, installation, operation and
                  maintenance upon receipt of invoice(s) therefor.

         (9)      The granting of this license shall apply only so long as
                  Loyalty Management Group Canada Inc. or a permitted transferee
                  pursuant to Section 10.07A herein is THE TENANT, it being
                  understood that the granting of this license is personal to
                  Loyalty Management Group Canada Inc. or a permitted transferee
                  pursuant to Section 10.07A and may not be transferred to any
                  assignee, subtenant or other transferee.

6. ACCESS TO THE LEASED PREMISES:

         From and after the ACCESS DATE (AS SUCH TERM IS DEFINED IN PARAGRAPH
11C OF THE AGREEMENT TO LEASE), the Landlord shall permit the Tenant, its
agents, clerks, servants, employees and other persons transacting business with
it to have access to the Leased Premises by the main entrance or entrances to
the Complex and the Leased Premises and to use passages therefrom at all times,
365 days a year, on a 24 hour basis, subject to the Rules and Regulations, and
subject to emergencies.

7. BUSINESS DAYS:

         For the purposes of this Lease, "business day" means any day which is
not a Saturday, Sunday or a statutory holiday.<PAGE>

                                YONGE CORPORATE CENTRE

                                     OFFICE LEASE

                                       BETWEEN

                                     YCC LIMITED
                                         AND
                            LONDON LIFE INSURANCE COMPANY

                                        -AND-

                         LOYALTY MANAGEMENT GROUP CANADA INC.

<PAGE>

                                YONGE CORPORATE CENTRE

                                        LEASE

                                  TABLE OF CONTENTS

<TABLE>
<S>                                                                          <C>
ARTICLE I - PREMISES - TERM AND USE. . . . . . . . . . . . . . . . . . . . . .1
             Section 1.01 Grant and Premises . . . . . . . . . . . . . . . . .1
             Section 1.02 Term . . . . . . . . . . . . . . . . . . . . . . . .1
             Section 1.03 Construction of Premises . . . . . . . . . . . . . .1
             Section 1.04 Use and Conduct of Business. . . . . . . . . . . . .2

ARTICLE II - RENT. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2
             Section 2.01 Covenant to Pay. . . . . . . . . . . . . . . . . . .2
             Section 2.02 Net Rent . . . . . . . . . . . . . . . . . . . . . .2
             Section 2.03 Payment of Operating Costs . . . . . . . . . . . . .3
             Section 2.04 Payment of Taxes . . . . . . . . . . . . . . . . . .3
             Section 2.05 Payment of Estimated Taxes and Operating Costs . . .4
             Section 2.06 Additional Rent. . . . . . . . . . . . . . . . . . .5
             Section 2.07 Rent Past Due. . . . . . . . . . . . . . . . . . . .5
             Section 2.08 Utilities. . . . . . . . . . . . . . . . . . . . . .5
             Section 2.09 Adjustment of Areas. . . . . . . . . . . . . . . . .5
             Section 2.10 Net Lease. . . . . . . . . . . . . . . . . . . . . .5
             Section 2.11 Deposit. . . . . . . . . . . . . . . . . . . . . . .6
             Section 2.12 Electronic Data Interchange. . . . . . . . . . . . .6
             Section 2.13 Additional Rent Estimate . . . . . . . . . . . . . .6

ARTICLE III - CONTROL OF DEVELOPMENT . . . . . . . . . . . . . . . . . . . . .6
             Section 3.01 Landlord's Services. . . . . . . . . . . . . . . . .6
             Section 3.02 Alterations by Landlord. . . . . . . . . . . . . . .7

ARTICLE IV - ACCESS AND ENTRY. . . . . . . . . . . . . . . . . . . . . . . . .7
             Section 4.01 Right of Examination . . . . . . . . . . . . . . . .7
             Section 4.02 Right to Show Premises . . . . . . . . . . . . . . .8
             Section 4.03 Entry not Forfeiture . . . . . . . . . . . . . . . .8

ARTICLE V - MAINTENANCE, REPAIRS AND ALTERATIONS . . . . . . . . . . . . . . .8
             Section 5.01 Maintenance By Landlord. . . . . . . . . . . . . . .8
             Section 5.02 Maintenance by Tenant; Compliance with Laws. . . . .9
             Section 5.03 Approval of Tenant's Alterations . . . . . . . . . .9
             Section 5.04 Repair Where Tenant at Fault . . . . . . . . . . . 10
             Section 5.05 Removal of Improvements and Fixtures . . . . . . . 10
             Section 5.06 Liens. . . . . . . . . . . . . . . . . . . . . . . 11
             Section 5.07 Notice by Tenant . . . . . . . . . . . . . . . . . 11

ARTICLE VI - INSURANCE AND INDEMNITY . . . . . . . . . . . . . . . . . . . . 11
             Section 6.01 Tenant's Insurance . . . . . . . . . . . . . . . . 11
             Section 6.02 Increase in Insurance Premiums . . . . . . . . . . 13
             Section 6.03 Cancellation of Insurance. . . . . . . . . . . . . 13
             Section 6.04 Loss or Damage . . . . . . . . . . . . . . . . . . 13
             Section 6.05 Landlord's Insurance . . . . . . . . . . . . . . . 13
             Section 6.06 Indemnification of the Landlord. . . . . . . . . . 14
             Section 6.07 Indemnification of the Tenant. . . . . . . . . . . 14
             Section 6.08 Release by the Landlord. . . . . . . . . . . . . . 15
             Section 6.09 Release by the Tenant. . . . . . . . . . . . . . . 15

                                      (i)

<PAGE>

ARTICLE VII - DAMAGE AND DESTRUCTION . . . . . . . . . . . . . . . . . . . . 15
             Section 7.01 No Abatement . . . . . . . . . . . . . . . . . . . 15
             Section 7.02 Damage to Premises . . . . . . . . . . . . . . . . 15
             Section 7.03 Right of Termination . . . . . . . . . . . . . . . 16
             Section 7.04 Destruction of Building. . . . . . . . . . . . . . 16
             Section 7.05 Architect's Certificate. . . . . . . . . . . . . . 17

ARTICLE VIII - ASSIGNMENT, SUBLETTING AND TRANSFERS. . . . . . . . . . . . . 17
             Section 8.01 Assignments, Subleases and Transfers . . . . . . . 17
             Section 8.02 Landlord's Right to Terminate. . . . . . . . . . . 18
             Section 8.03 Conditions of Transfer . . . . . . . . . . . . . . 19
             Section 8.04 Permitted Subletting . . . . . . . . . . . . . . . 20
             Section 8.05 No Advertising . . . . . . . . . . . . . . . . . . 20
             Section 8.06 Assignment By Landlord . . . . . . . . . . . . . . 20

ARTICLE IX - DEFAULT . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
             Section 9.01 Default and Remedies . . . . . . . . . . . . . . . 20
             Section 9.02 Distress . . . . . . . . . . . . . . . . . . . . . 21
             Section 9.03 Costs. . . . . . . . . . . . . . . . . . . . . . . 21
             Section 9.04 Allocation of Payments . . . . . . . . . . . . . . 22
             Section 9.05 Survival of Obligations. . . . . . . . . . . . . . 22

ARTICLE X - STATUS STATEMENT, ATTORNMENT AND SUBORDINATION . . . . . . . . . 22
             Section 10.01 Status Statement. . . . . . . . . . . . . . . . . 22
             Section 10.02 Subordination . . . . . . . . . . . . . . . . . . 22
             Section 10.03 Attornment. . . . . . . . . . . . . . . . . . . . 22

ARTICLE XI - GENERAL PROVISIONS. . . . . . . . . . . . . . . . . . . . . . . 23
             Section 11.01 Rules and Regulations . . . . . . . . . . . . . . 23
             Section 11.02 Delay . . . . . . . . . . . . . . . . . . . . . . 23
             Section 11.03 Overholding . . . . . . . . . . . . . . . . . . . 23
             Section 11.04 Waiver. . . . . . . . . . . . . . . . . . . . . . 23
             Section 11.05 Registration. . . . . . . . . . . . . . . . . . . 23
             Section 11.06 Notices . . . . . . . . . . . . . . . . . . . . . 24
             Section 11.07 Successors. . . . . . . . . . . . . . . . . . . . 24
             Section 11.08 Joint and Several Liability . . . . . . . . . . . 24
             Section 11.09 Captions and Section Numbers. . . . . . . . . . . 24
             Section 11.10 Extended Meanings . . . . . . . . . . . . . . . . 24
             Section 11.11 Partial Invalidity. . . . . . . . . . . . . . . . 24
             Section 11.12 Entire Agreement. . . . . . . . . . . . . . . . . 25
             Section 11.13 Governing Law . . . . . . . . . . . . . . . . . . 25
             Section 11.14 Time of the Essence . . . . . . . . . . . . . . . 25
             Section 11.15 Quiet Enjoyment . . . . . . . . . . . . . . . . . 25

ARTICLE XII- SPECIAL PROVISIONS. . . . . . . . . . . . . . . . . . . . . . . 25
             Section 12.01 Leasehold Improvement Allowance . . . . . . . . . 25
             Section 12.02 Landlord's Work . . . . . . . . . . . . . . . . . 27
             Section 12.03 Tenant's Work . . . . . . . . . . . . . . . . . . 28
             Section 12.04 Early Access and Occupancy. . . . . . . . . . . . 28
             Section 12.05 Termination Right . . . . . . . . . . . . . . . . 29
             Section 12.06 Renewal Options . . . . . . . . . . . . . . . . . 30
             Section 12.07 First Refusal Right . . . . . . . . . . . . . . . 31
             Section 12.08 Signage . . . . . . . . . . . . . . . . . . . . . 32
             Section 12.09 Parking . . . . . . . . . . . . . . . . . . . . . 33
             Section 12.10 Irrevocable Letter of Credit. . . . . . . . . . . 34

                                      (ii)

<PAGE>

SCHEDULE "A" - LEGAL DESCRIPTION OF LANDS. . . . . . . . . . . . . . . . . . 35

SCHEDULE "A-1" - LEGAL DESCRIPTION OF LANDS. . . . . . . . . . . . . . . . . 37

SCHEDULE "B" - FLOOR PLAN OF THE PREMISES. . . . . . . . . . . . . . . . . . 39

SCHEDULE "C" - DEFINITIONS . . . . . . . . . . . . . . . . . . . . . . . . . 40

SCHEDULE "D" - RULES AND REGULATIONS . . . . . . . . . . . . . . . . . . . . 48

SCHEDULE "E" - TEXT OF IRREVOCABLE LETTER OF CREDIT. . . . . . . . . . . . . 52
</TABLE>

                                     (iii)
<PAGE>

THIS LEASE IS DATED THE 28TH DAY OF MAY, 1997

BETWEEN:

                                     YCC LIMITED
                                         AND
                            LONDON LIFE INSURANCE COMPANY
                            (collectively the "Landlord")

                                        -and-

                       xxxLOYALTY MANAGEMENT GROUP CANADA INC.
                                    (the "Tenant")

                         ARTICLE I - PREMISES - TERM AND USE

SECTION 1.01 GRANT AND PREMISES

In consideration of the performance by the Tenant of its obligations under this
Lease, the Landlord leases the Premises to the Tenant for the Term. The Premises
are located on the xxxxx xxxxxx 2ND AND 3RD FLOORS of the Building and are shown
outlined in red on the floor plan attached as xxxx xxx xxxx SCHEDULES "B-1" AND
"B-2". THE Rentable Area of the Premises is approximately xxxxx xxxxx xxxx xxx
xxx  xxxx xx xxx xx xxxx xxxxxx xxxxxx 73,534 SQUARE FEET.

FROM AND AFTER SEPTEMBER 1, 1998, THE LANDLORD SHALL LEASE TO THE TENANT
ADDITIONAL OFFICE SPACE ("FIRST ADDITIONAL PREMISES") CONTAINING APPROXIMATELY
18,000 SQUARE FEET OF RENTABLE AREA ON THE 4TH FLOOR OF THE BUILDING AS SHOWN
OUTLINED IN RED ON THE FLOOR PLAN ATTACHED HERETO AS SCHEDULE "B-3" FOR AN
AGGREGATE RENTABLE AREA OF APPROXIMATELY 91,534 SQUARE FEET FOR THE BALANCE OF
THE TERM SUCH THAT THE TERM IN RESPECT OF THE FIRST ADDITIONAL PREMISES SHALL BE
CO-TERMINUS WITH THE TERM AND THE PREMISES SHALL FROM AND AFTER SUCH DATE BE
DEEMED TO INCLUDE THE FIRST ADDITIONAL PREMISES. SUBJECT THE PROVISIONS OF THE
LEASE, THE LANDLORD AGREES TO PROVIDE VACANT POSSESSION OF THE FIRST ADDITIONAL
PREMISES ON SEPTEMBER 1, 1998.

SECTION 1.02 TERM

The Term of this Lease is TEN (10) years NIL months, and NIL days from and
including the 1ST day of SEPTEMBER, 1997 to and including the 31ST DAY OF
AUGUST, 2007 (BUT SUBJECT TO SECTION 12.04).

SECTION 1.03 CONSTRUCTION OF PREMISES

The Tenant shall abide by the provisions of this Lease and the tenant leasehold
improvement manual supplied by the Landlord for any construction it proposes to
do prior to or upon occupancy of the Premises, and any Alterations to the
Premises after it takes occupancy (PROVIDED THAT SUCH LEASEHOLD IMPROVEMENT
MANUAL SHALL NOT BE INCONSISTENT WITH THE TERMS OF THIS LEASE). The Tenant
agrees to accept the Premises in their current "as is" condition, subject to any
Landlord's work expressly set out in this Lease. THE LEASEHOLD IMPROVEMENT
MANUAL WILL BE AMENDED TO DELETE FOR THE TENANT'S INITIAL WORK ONLY WITH RESPECT
TO THE PREMISES, THE FIRST ADDITIONAL PREMISES AND, IF APPLICABLE, THE SPECIAL
REFUSAL SPACE ALL LANDLORD'S CONSULTANT FEES, RESTRICTIONS ON WORKING HOURS
(SUBJECT TO LANDLORD'S REASONABLE SECURITY REQUIREMENTS) COSTS OF LOADING DOCK
FACILITIES AND FREIGHT ELEVATOR, COSTS OF EXTRA CLEANING, COSTS OF HOISTING AND
LANDLORD'S SUPERVISION FEES.  IN THE EVENT THE TENANT DOES NOT RETAIN THE
LANDLORD'S BASE

                                      -1-

<PAGE>

BUILDING ELECTRICAL ENGINEER, THEN WITH RESPECT TO THE APPROVAL BY THE
LANDLORD'S ELECTRICAL ENGINEER OF THE TENANT'S INITIAL WORK WITH RESPECT TO
THE PREMISES, THE FIRST ADDITIONAL PREMISES AND, IF APPLICABLE, THE SPECIAL
REFUSAL SPACE PURSUANT TO SECTION 12.03, THE TENANT SHALL PAY THE LANDLORD'S
CURRENT SUPERVISION FEE OF ONE THOUSAND, FIVE HUNDRED ($1,500.00) DOLLARS
PLUS ALL APPLICABLE TAXES FOR REVIEW OF THE TENANT'S PLANS AND THE MAXIMUM OF
TWO SITE VISITS.  FOR ANY ADDITIONAL REVIEWS OR SITE VISITS, THE TENANT SHALL
PLAY THE LANDLORD'S CURRENT RATE OF SIXTY-FIVE ($65.00) DOLLARS. AFTER
COMPLETION OF THE TENANT'S INITIAL WORK WITH RESPECT TO THE PREMISES, THE
FIRST ADDITIONAL PREMISES AND, IF APPLICABLE, THE SPECIAL REFUSAL SPACE, THE
TENANT SHALL PAY THE LANDLORD'S NORMAL FEES IN CONNECTION WITH ANY
ALTERATIONS.

SECTION 1.04 USE AND CONDUCT OF BUSINESS

The Premises shall be used only as xxxxxxxxxx xxxxxxxGENERAL BUSINESS OFFICES
AND THE BUSINESS OF AN OUT-BOUND AND IN-BOUND CALL CENTRE, INCLUDING THE
PROVISION OF EXISTING TRAVEL SERVICES AS PREVIOUSLY DISCLOSED TO THE LANDLORD
BY THE TENANT and for no other purpose. The Tenant shall conduct its business
in the Premises in a reputable and first class manner.  THE LANDLORD
ACKNOWLEDGES THAT THE TENANT MAY USE THE PREMISES DURING THE TENANT'S
BUSINESS HOURS AND OUTSIDE NORMAL BUSINESS HOURS SUBJECT TO THE LANDLORD'S
REASONABLE SECURITY REQUIREMENTS AND PRECAUTIONS FROM TIME TO TIME.

                                  ARTICLE II - RENT

SECTION 2.01 COVENANT TO PAY

xxxxx Except as otherwise expressly provided in this Lease, the Tenant shall pay
Rent from the Commencement Date without prior demand and without any deduction,
abatement, setoff or compensation.  If the Commencement Date is not on the first
day of a calendar month, or the period of time from the Commencement Date to the
end of the first Fiscal Year during the Term is less than 12 calendar months, or
the period of time from the last Fiscal Year end during the Term to the end of
the Term is less than 12 calendar months, then Rent for such month and such
periods shall be pro-rated on a per diem basis, based upon a period of 365 days.

xxxx xxx xxxxxx xxxx xxxxxxx xx xxx xxxxxxxx xx xxxx xxxxxx
xxxx xxx xx xxx xxxxxx xxxxxx xx xxxxxxx xxx xxx xxxx  xxxxxx xxxxx xxx xxx
xxxxx xx xxx xxxxxxx xxxxxxxx xx xxx xxxx xxx xxx xxxxxxxxxx xxxx xx xx xxx
xxxxxxxx xx xxxxxxxx

SECTION 2.02 NET RENT

The Tenant shall pay Net Rent AS FOLLOWS:

(a)  FROM SEPTEMBER 1, 1997 TO AUGUST 31, 1998, (BEING THE FIRST YEAR OF THE
     TERM) BOTH INCLUSIVE, THE SUM OF SEVEN HUNDRED AND FIFTY-SEVEN THOUSAND,
     FOUR HUNDRED DOLLARS AND TWENTY CENTS ($757,400.20) per annum payable in
     equal monthly instalments of SIXTY THREE THOUSAND, ONE HUNDRED AND SIXTEEN
     DOLLARS AND SIXTY EIGHT CENTS ($63,116.68) each in advance on the first day
     of each calendar month DURING SUCH PERIOD OF THE TERM.

(b)  FROM SEPTEMBER 1, 1998 TO AUGUST 31, 2002, (BEING THE NEXT FOUR YEARS OF
     THE TERM) BOTH INCLUSIVE, THE SUM OF NINE HUNDRED AND SEVENTY-SEVEN
     THOUSAND, NINE HUNDRED DOLLARS AND TWENTY CENTS ($977,900.20) PAYABLE IN
     EQUAL MONTHLY INSTALMENTS OF EIGHTY ONE THOUSAND, FOUR HUNDRED AND NINETY
     ONE DOLLARS AND SIXTY EIGHT CENTS ($81,491.68) EACH IN ADVANCE ON THE FIRST
     DAY OF EACH CALENDAR MONTH DURING SUCH PERIOD OF THE TERM.

(c)  FROM SEPTEMBER 1, 2002 TO AUGUST 31, 2007, (BEING THE LAST FIVE YEARS OF
     THE TERM) BOTH

                                      -2-

<PAGE>

     INCLUSIVE, THE SUM OF ONE MILLION, ONE HUNDRED AND SEVEN THOUSAND, FOUR
     HUNDRED AND EIGHT DOLLARS ($1,107,408.00) PER ANNUM PAYABLE IN EQUAL
     MONTHLY INSTALMENTS OF NINETY TWO THOUSAND, TWO HUNDRED AND EIGHTY FOUR
     DOLLARS ($92,284.00) EACH IN ADVANCE ON THE FIRST DAY OF EACH CALENDAR
     MONTH DURING SUCH PERIOD of the Term.

The Net Rent FOR THE PERIOD OF THE TERM SET OUT IN SUBSECTION 2.02(a) is based
on an annual rate of TEN DOLLARS AND THIRTY CENTS ($10.30) per square foot of
Rentable Area of the Premises. THE NET RENT FOR THE PERIOD OF THE TERM SET OUT
IN SUBSECTION 2.02(b) IS BASED ON AN ANNUAL RATE OF TEN DOLLARS AND THIRTY CENTS
($10.30) PER SQUARE FOOT OF THE RENTABLE AREA OF THE PREMISES (OTHER THAN THE
FIRST ADDITIONAL PREMISES) AND TWELVE DOLLARS AND TWENTY-FIVE CENTS ($12.25) PER
SQUARE FOOT OF THE RENTABLE AREA OF THE FIRST ADDITIONAL PREMISES. THE NET RENT
FOR THE PERIOD OF THE TERM SET OUT IN SUBSECTION 2.02(c) IS BASED ON AN ANNUAL
RATE OF TWELVE DOLLARS ($12.00) PER SQUARE FOOT OF THE RENTABLE AREA OF THE
PREMISES (OTHER THAN THE FIRST ADDITIONAL PREMISES) AND TWELVE DOLLARS AND FIFTY
CENTS ($12.50) PER SQUARE FOOT OF THE RENTABLE AREA OF THE FIRST ADDITIONAL
PREMISES. As soon as reasonably possible after completion of construction of the
Premises, the xxxxxxxxxx ARCHITECT shall measure the Net Rentable Area of the
Premises and shall xxxxxxxxxxx CERTIFY TO THE TENANT the Rentable Area of the
Premises and Rent shall be adjusted accordingly.

SECTION 2.03 PAYMENT OF OPERATING COSTS

The Tenant shall pay to the Landlord the Tenant's Proportionate Share of
Operating Costs.

SECTION 2.04 PAYMENT OF TAXES

(a)  The Tenant shall pay when due all Business Tax.  If the Tenant's Business
     Tax is payable by the Landlord to the relevant taxing authority, the Tenant
     shall pay the amount thereof to the Landlord or as it directs. If no
     separate tax bills for Business Tax are issued with respect to the Tenant
     or the Premises, the Landlord may allocate Business Tax charged, assessed
     or levied against the Development or the Lands to the Tenant on the basis
     of the Tenant's Proportionate Share.

(b)  The Landlord shall allocate Taxes between the Total Rentable Area of the
     Development and other components of the Development on such basis as the
     Landlord, acting equitably, determines from time to time.

(c)  The Tenant shall promptly pay to the Landlord or the relevant taxing
     authority, as the Landlord may direct, not later than the due date thereof,
     its Proportionate Share of the Taxes allocated to the Total Rentable Area
     of the Building by the Landlord.

(d)  If the Landlord obtains a written statement OR SEPARATE ASSESSMENT from the
     assessment or taxing authorities indicating that as a result of any
     construction or installation of improvements in the Premises, or any act or
     election of the Tenant, the Taxes payable by the Tenant under subsection
     2.05(a) do not accurately reflect the Tenant's proper share of Taxes, the
     Landlord may require the Tenant to pay such greater or lesser amount as is
     determined by the Landlord, acting reasonably. THE LANDLORD SHALL APPLY
     THIS PRINCIPLE TO ALL OTHER TENANTS ONLY FOR THE PURPOSE OF DETERMINING THE
     TENANT'S SHARE OF TAXES IF THE TENANT'S SHARE OF TAXES IS NOT BASED UPON
     SEPARATE ASSESSMENTS.

(e)  The Landlord may: contest any Taxes and appeal any assessments with respect
     thereto; withdraw any such contest or appeal; and agree with the taxing
     authorities on any settlement or compromise with respect to Taxes. The
     Tenant will co-operate with the Landlord in respect of any such contest or
     appeal and will provide the Landlord with all relevant information,
     documents and consents required by the Landlord in connection with any such
     contest or appeal. The Tenant will not contest any Taxes or appeal any
     assessments related thereto without the Landlord's prior written consent
     NOT TO BE UNREASONABLY WITHHELD.

                                      -3-

<PAGE>

(f)  The Tenant shall promptly deliver to the Landlord on request, copies of
     assessment notices, tax bills and other documents received by the Tenant
     relating to Taxes and Business Tax and receipts for payment of Taxes and
     Business Tax payable by the Tenant.

(g)  Tenant shall on demand, pay to the Landlord or to the appropriate taxing
     authority if required by the Landlord, all goods and services taxes, sales
     taxes, value added taxes, business transfer taxes, or any other taxes
     imposed on the Landlord with respect to Rent or in respect of the rental of
     space under this LEASE, whether characterized as a goods and services tax,
     sales tax, value added tax, business transfer tax or otherwise. The
     Landlord shall have the same remedies and rights with respect to the
     payment or recovery of such taxes as it has for the payment or recovery of
     Rent under this xxxxxxxx LEASE.

(h)  THE LANDLORD ACKNOWLEDGES THAT TO THE BEST OF ITS KNOWLEDGE THAT AS OF
     MARCH 24, 1997 THERE ARE NO LEVIES, ASSESSMENTS, TAXES OR CHARGES
     ATTRIBUTABLE TO A LOCAL IMPROVEMENT AND THAT ARE IN DISPUTE. THE LANDLORD
     FURTHER ACKNOWLEDGES AND CONFIRMS THAT THE RATE PER SQUARE FOOT WITH
     RESPECT TO CAPITAL TAX REQUIRED TO BE PAID BY THE TENANT PURSUANT TO THIS
     LEASE, SHALL, THROUGHOUT THE TERM, NOT BE GREATER THAN THE RATE PER SQUARE
     FOOT FOR CAPITAL TAX REQUIRED TO BE PAID BY ANY OTHER TENANTS IN THE
     BUILDING.

(i)  SUBJECT TO THE LANDLORD'S STATUTORY AND OTHER LEGAL RIGHTS, THE LANDLORD
     SHALL PAY TAXES WHEN DUE.

SECTION 2.05 PAYMENT OF ESTIMATED TAXES AND OPERATING COSTS

(a)  The amount of Taxes and Operating Costs may be estimated by the Landlord
     for such period as the Landlord determines from time to time NOT EXCEEDING
     TWELVE MONTHS (UNLESS THE LANDLORD IS CHANGING ITS FISCAL YEAR), and the
     Tenant agrees to pay to the Landlord the amounts so estimated in equal
     instalments, in advance, on the first day of each month during such
     period. Notwithstanding the foregoing, when bills for all or any portion of
     the amounts so estimated are received, the Landlord may bill the Tenant for
     the Tenant's Proportionate Share thereof (or the amount determined under
     Section 2.04(d)) after crediting against such amounts any monthly payments
     of estimated Taxes and Operating Costs previously made by the Tenant and
     the Tenant shall pay the Landlord the amounts so billed.

(b)  Within xxxxxxxxxxxx xxxxx ONE HUNDRED AND TWENTY (120) DAYS after the end
     of the period for which such estimated payments have been made, the
     Landlord shall submit to the Tenant a REASONABLY DETAILED STATEMENT (TO
     ENABLE REASONABLE VERIFICATION BY THE TENANT AS TO ITS ACCURACY) showing
     the calculation of the Tenant's Proportionate Share of Taxes and Operating
     Costs together with a report from the Landlord's auditor as to the total
     amount of Operating Costs. SUCH STATEMENT SHALL BE DEEMED CERTIFIED CORRECT
     BY THE LANDLORD AND CONTAIN REASONABLE DETAILS OF OPERATING COSTS. If:

     (i)       the amount the Tenant has paid is less than the amounts due, the
               Tenant shall pay such deficiency to the Landlord; or

     (ii)      the amount paid by the Tenant is greater than the amounts due,
               the Landlord shall pay such excess to the Tenant.

     The obligations contained in this subsection shall survive the expiration
     or earlier termination of the Term. Failure of the Landlord to render any
     statement of Taxes or Operating Costs shall not prejudice the Landlord's
     right to render such statement thereafter or with respect to any other
     period. The rendering of any such statement shall also not affect the
     Landlord's right to subsequently render an amended or corrected statement
     WITHIN THE LESSER OF TWO (2) YEARS AFTER THE END OF EACH FISCAL YEAR OR THE
     SALE OF THE DEVELOPMENT BY THE LANDLORD.

                                      -4-

<PAGE>

SECTION 2.06 ADDITIONAL RENT

Except as otherwise provided in this Lease, all Additional Rent shall be payable
by the Tenant to the Landlord within 5 business days after demand.

SECTION 2.07 RENT PAST DUE

All Rent past due shall bear interest from the date on which the same became due
until the date of payment at xxxx 2% per annum in excess of the prime interest
rate for Canadian Dollar demand loans announced from time to time by any
Canadian chartered bank designated by the Landlord.

SECTION 2.08 UTILITIES

(a)  The Tenant shall pay to the Landlord, or as the Landlord directs, all gas,
     electricity, water, steam and other utility charges applicable to the
     Premises (EXCLUDING CHARGES FOR HVAC DURING NORMAL BUSINESS HOURS WHICH ARE
     INCLUDED IN OPERATING COSTS) on the basis of the Rentable Area of the
     Premises. Charges for utilities shall be payable in advance on the first
     day of each month at a basic rate determined by the Landlord's engineers.
     xxxxx  UNLESS SEPARATELY METERED, THE Landlord shall be entitled to
     allocate to the Premises an additional charge, as determined by the
     Landlord's engineer, for any supply of utilities to the Premises in excess
     of those covered by such basic charge DURING NORMAL BUSINESS HOURS. If any
     utility rates or related taxes or charges are increased or decreased during
     the Term, such charges shall be equitably adjusted and the decision of the
     Landlord, acting reasonably, shall be final and binding with respect to any
     such adjustment. THE LANDLORD AGREES THAT DIRECT CHARGES TO OTHER TENANTS
     FOR UTILITIES, IF NOT SEPARATELY METERED, WILL BE FAIR AND EQUITABLE HAVING
     REGARD TO EACH TENANT'S USAGE.

(b)  The Landlord shall have the exclusive right AND OBLIGATION to replace
     STANDARD bulbs, tubes and ballasts in the lighting system in the Premises,
     on either an individual or a group basis. The Tenant shall pay the
     REASONABLE cost of such replacement on the first day of each month or at
     the option of the Landlord upon demand. AS OF THE DATE OF THIS LEASE, THE
     COST OF A STANDARD LIGHT BULB OR FLUORESCENT TUBE IS $2.04 PER BULB OR TUBE
     (PLUS APPLICABLE TAXES).

(c)  THE LANDLORD AND TENANT SHALL SHARE EQUALLYxxxx xxx xxxxxx xxxxx xxxx the
     cost of installing and maintaining any meters xxxxxxxxxx AND TIMERS USED IN
     CONNECTION WITH SUCH METERS INSTALLED FROM AND AFTER THE DATE OF THE LEASE
     at the request of the Landlord or the Tenant to measure the usage of
     utilities in the Premises.

SECTION 2.09 ADJUSTMENT OF AREAS

The Landlord may from time to time re-measure the Net Rentable Area of the
Premises or re-calculate the Rentable Area of the Premises and may re-adjust the
Net Rent and/or the Tenant's Proportionate Share of Additional Rent accordingly.
The effective date of any such re-adjustment shall: (a) in the case of an
adjustment to the Rentable Area resulting from a change in the aggregate Net
Rentable Area of all office premises on the floor on which the Premises are
situated, be the date on which such change occurred; and (b) in the case of a
correction to any measurement or calculation error, be the date as of which such
error was introduced in the calculation of Rent.

SECTION 2.10 NET LEASE

This Lease is a completely net lease to the Landlord, except as expressly herein
set out.  The Landlord is not responsible for any expenses or outlays of any
nature arising from or relating to the Premises, or the use or occupancy
thereof, or the contents thereof or the business carried on therein EXCEPT AS
EXPRESSLY SET OUT HEREIN. The Tenant shall pay all charges, impositions and
outlays of every nature and kind relating to the Premises except as expressly
herein set out.

                                      -5-

<PAGE>

SECTION 2.11 DEPOSIT

The Landlord hereby acknowledges receipt of the Tenant's deposit cheque in
the sum of xxxFORTY SEVEN THOUSAND, FOUR HUNDRED AND SEVENTY-SIX DOLLARS AND
TWENTY-NINE CENTS ($47,476.29) which will be applied without interest against
the first Rent due under this Lease.

SECTION 2.12 ELECTRONIC DATA INTERCHANGE

At the Landlord's request AND UPON THE MUTUAL AGREEMENT OF THE LANDLORD AND
TENANT, BOTH ACTING REASONABLY, the Tenant will participate in an electronic
data interchange ("EDI") system or similar system whereby the Tenant will
authorize its bank, trust company, credit union or other financial institution
to credit the Landlord's bank account each month in an amount equal to the Net
Rent and Additional Rent payable on a monthly basis pursuant to the provisions
of this Lease.

SECTION 2.13 ADDITIONAL RENT ESTIMATE

THE LANDLORD ESTIMATES ADDITIONAL RENT FOR THE LANDLORD'S FISCAL YEAR COMMENCING
NOVEMBER 1, 1996 AND ENDING OCTOBER 31, 1997 TO BE $6.34 PER SQUARE FOOT OF
RENTABLE AREA FOR OPERATING COSTS AND $0.86 PER SQUARE FOOT OF RENTABLE AREA FOR
TENANT HYDRO-ELECTRIC CHARGES. THE LANDLORD'S ESTIMATE FOR TAXES FOR THE
CALENDAR YEAR 1997 IS $6.74 PER SQUARE FOOT OF RENTABLE AREA. THE TENANT
ACKNOWLEDGES THAT THE FOREGOING AMOUNTS ARE ESTIMATES ONLY AND ARE ONLY PROVIDED
FOR BUDGETARY PURPOSES.

                         ARTICLE III - CONTROL OF DEVELOPMENT

SECTION 3.01 LANDLORD'S SERVICES

(a)  The Landlord shall provide climate control to the Premises during Normal
     Business Hours to maintain a temperature adequate for normal occupancy,
     except during the making of repairs, alterations or improvementsxxx
     provided that the Landlord shall have no liability for failure to supply
     climate control service when stopped as aforesaid or when prevented from
     doing so by repairs, or causes beyond the Landlord's reasonable control.
     Any rebalancing of the climate control system (OTHER THAN INITIAL
     REBALANCING PRIOR TO THE COMMENCEMENT DATE AS PART OF LANDLORD'S WORK SET
     OUT IN SECTION 12.02) in the Premises necessitated by the installation of
     partitions, equipment or fixtures by the Tenant or by any use of the
     Premises not in accordance with the design standards of such system will be
     performed by the Landlord at the Tenant's expense. IN THE EVENT THE TENANT
     REQUIRES CLIMATE CONTROL OUTSIDE OF NORMAL BUSINESS HOURS, THE LANDLORD
     SHALL, ON REQUEST BY THE TENANT, MAKE SUCH CLIMATE CONTROL AVAILABLE AT A
     COST DURING THE WHOLE OF THE TERM, OF FORTY DOLLARS ($40.00) PER HOUR PLUS
     APPLICABLE TAXES.

(b)  Subject to the Rules and Regulations, the Landlord shall provide elevator
     service in the Building during Normal Business Hours for use by the Tenant
     in common with others, except when prevented by repairs. The Landlord will
     operate at least one passenger elevator in the Building for use by tenants
     at all times OR SUCH ADDITIONAL ELEVATORS AS MAY BE REASONABLY REQUIRED.
     SUBJECT TO THE RULES AND REGULATIONS, THE LANDLORD SHALL PERMIT THE TENANT
     ACCESS AT ALL TIMES TO THE PREMISES BY WAY OF THE MAIN ENTRANCE OR
     ENTRANCES OF THE BUILDING AND TO USE AVAILABLE ELEVATORS, STAIRWAYS AND
     PASSAGES AT ALL TIMES SUBJECT TO EMERGENCY REPAIR AND THE LANDLORD'S
     SECURITY REQUIREMENTS FROM TIME TO TIME.

(c)  The Landlord will provide cleaning services in the Building consistent with
     the standards of a first class office building.

(d)  Subject to Section 2.08, the Landlord shall make available to the Premises
     electricity for normal lighting and miscellaneous power requirements and,
     in normal quantities gas, water, and other public utilities generally made
     available to other leasable premises in the Building

                                      -6-

<PAGE>

     by the Landlord.

(e)  THE LANDLORD REPRESENTS THAT AS OF THE DATE OF THIS LEASE THERE ARE NO
     POLYCHLORINATED BIPHENYLS STORED IN THE BUILDING EXCEPT IN ACCORDANCE WITH
     ALL APPLICABLE ENVIRONMENTAL PROTECTION LEGISLATION. THE LANDLORD SHALL
     COMPLY WITH THE PROVISIONS OF ANY FEDERAL, PROVINCIAL, REGIONAL OR
     MUNICIPAL LAWS APPLICABLE TO THE DEVELOPMENT WITH RESPECT TO MAINTAINING A
     CLEAN ENVIRONMENT SUBJECT TO THE LANDLORD'S RIGHTS TO APPEAL UNDER ANY SUCH
     LAWS.

(f)  THE LANDLORD AGREES TO USE REASONABLE COMMERCIAL EFFORTS TO MINIMIZE
     OPERATING COSTS HAVING REGARD TO THE LANDLORD'S OBLIGATIONS PURSUANT TO
     THIS LEASE AND TO OTHER TENANTS IN THE DEVELOPMENT AND THE FIRST CLASS
     NATURE OF THE DEVELOPMENT.

SECTION 3.02 ALTERATIONS BY LANDLORD

The Landlord may:

(a)  alter, add to, subtract from, construct improvements to, rearrange, and
     build additional buildings in the Development;

(b)  construct additional facilities adjoining or near the Development;

(c)  build additional storeys on the Building;

(d)  relocate the facilities and improvements comprising the Developmentxxxx
     xxxxxx xx xxxxx xxx xx xxxxx xx xxx xxxxxx xxxxxxxx EXCLUDING ANY PORTION
     OF THE PREMISES:

(e)  do such things on, or in the Development as are required to comply with any
     laws, by-laws, regulations, orders or directives affecting the Development;
     and

(f)  do such other things on or in the Development as the Landlord, in the use
     of good business judgment AND HAVING REGARD TO THE FIRST CLASS STANDARD OF
     THE DEVELOPMENT determines to be advisable;

provided that notwithstanding anything contained in this Section, access to the
Premises shall at all times be available from the elevator lobbies of the
Building.

The Landlord shall not be in breach of its covenant for quiet enjoyment or
liable for any loss, costs or damages, whether direct or indirect, incurred by
the Tenant due to THE LANDLORD EXERCISING ITS RIGHTS IN ACCORDANCE WITH any of
the foregoing.

                            ARTICLE IV - ACCESS AND ENTRY

SECTION 4.01 RIGHT OF EXAMINATION

The Landlord shall be entitled at all reasonable times (and at any time in case
of emergency) AND ON REASONABLE PRIOR NOTICE (EXCEPT IN CASE OF EMERGENCY) to
enter the Premises to examine them; to make such repairs, alterations or
improvements in the Premises as the Landlord considers REASONABLY necessary xxx
xxx; to have access to underfloor ducts and access panels to mechanical shafts;
to check, calibrate, adjust and balance controls and other parts of the heating
systems; and for any other purpose necessary to enable the Landlord to perform
its obligations or exercise its rights under this Lease. The Tenant shall not
obstruct any pipes, conduits or mechanical or electrical equipment so as to
prevent reasonable access thereto. The Landlord shall exercise its rights under
this Section, to the extent possible in the circumstances, in such manner so as
to minimize interference with the Tenant's use and enjoyment of the Premises.

                                      -7-

<PAGE>

SECTION 4.02 RIGHT TO SHOW PREMISES

The Landlord and its agents shall have the right ON REASONABLE PRIOR NOTICE to
enter the Premises at all reasonable times during Normal Business Hours to show
them to prospective purchasers, or Mortgagees or prospective Mortgagees, and,
during the last six months of the Term (or the last six months of any renewal
term if this Lease is renewed), to prospective tenants.

SECTION 4.03 ENTRY NOT FORFEITURE

No entry into the Premises or anything done therein by the Landlord pursuant to
a right granted by this Lease shall constitute a breach of any covenant for
quiet enjoyment, or (except where expressed by the Landlord in writing) shall
constitute a re-entry or forfeiture, or an actual or constructive eviction. The
Tenant shall have no claim for injury, damages or loss suffered as a result of
any such entry or thing, except in the case of ILLEGAL OR willful misconduct by
the Landlord in the course of such entry, but the Landlord shall in no event be
responsible for the acts or negligence of any Persons providing cleaning REPAIR
OR MAINTENANCE services in the Building. LANDLORD SHALL USE COMMERCIALLY
REASONABLE EFFORTS TO ENSURE THAT ALL PERSONS PROVIDING SUCH SERVICES AND ALL OF
ITS EMPLOYEES ARE BONDED OR OTHERWISE INSURED BY WAY OF COMPARABLE COVERAGE.

                   ARTICLE V - MAINTENANCE, REPAIRS AND ALTERATIONS

SECTION 5.01 MAINTENANCE BY LANDLORD

(a)  The Landlord covenants to keep the following in good repair, ORDER AND
     CONDITION as a prudent owner IN ACCORDANCE WITH FIRST CLASS OFFICE BUILDING
     STANDARDS:

     (i)    the structure of the xxxxxxxxxx DEVELOPMENT including exterior
            walls, WINDOWS and roofs;

     (ii)   the mechanical, electrical and other base building systems xxx and
            WASHROOMS: AND

     (iii)  the entrance, lobbies, plazas, stairways, corridors, parking areas
            and other facilities from time to time provided for use in common by
            the Tenant and other tenants of the xxxxxxxxxx DEVELOPMENT.

     If such maintenance or repairs are required by law due to the business
     carried on by the Tenant (OTHER THAN THE USES PERMITTED UNDER SECTION
     1.04), then the full cost of such maintenance and repairs plus a sum equal
     to xxxxx 10% of such cost representing the Landlord's overhead, shall be
     paid by the Tenant to the Landlord.

(b)  The Landlord shall not be responsible for any damages caused to the Tenant
     by reason of failure of any equipment or facilities serving the Development
     or delays in the performance of any work for which the Landlord is
     responsible under this Lease SAVE AND EXCEPT ONLY THE NEGLIGENCE OF THE
     LANDLORD. The Landlord shall have the right to stop, interrupt or reduce
     any services, systems or utilities provided to, or serving the Development
     or Premises to perform repairs, alterations or maintenance or to comply
     with laws or regulations, or binding requirements of its insurers, or for
     causes beyond the Landlord's reasonable control or as a result of the
     Landlord exercising its rights under Section 3.02. The Landlord shall not
     be in breach of its covenant for quiet enjoyment or liable for any loss,
     cost or damages, whether direct or indirect, incurred by the Tenant due to
     any of the foregoing, but the Landlord shall make reasonable BEST efforts
     to restore the services, utilities or systems so stopped, interrupted or
     reduced AS EXPEDITIOUSLY AS POSSIBLE.

(c)  If the Tenant fails to carry out any maintenance, repairs or work required
     to be carried out by it under this Lease to the reasonable satisfaction of
     the Landlord AND SUCH IS AN EVENT OF DEFAULT, the Landlord may at its
     option carry out such maintenance or repairs without any

                                      -8-

<PAGE>

     liability for any resulting damage to the Tenant's property or business.
     The cost of such work, plus a sum equal to xxxxx 10% of such cost
     representing the Landlord's overhead, shall be paid by the Tenant to the
     Landlord.

SECTION 5.02 MAINTENANCE BY TENANT; COMPLIANCE WITH LAWS

(a)  The Tenant shall at its sole cost repair and maintain the Premises
     exclusive of base building mechanical and electrical systems, all to a
     standard consistent with a first class office building, with the exception
     only of those repairs which are the obligation of the Landlord under this
     Leasexxx AND subject to Article VII. The Landlord may ON REASONABLE PRIOR
     NOTICE (EXCEPT IN CASE OF AN EMERGENCY) enter the Premises at all
     reasonable times to view their condition and the Tenant shall maintain and
     keep the Premises in good and substantial repair according to notice in
     writing. At the expiration or earlier termination of the Term, the Tenant
     shall surrender the Premises to the Landlord in as good condition and
     repair as the Tenant is required to maintain the Premises throughout the
     Term SUBJECT TO ARTICLE VII.

(b)  The Tenant shall, at its own expense, promptly comply with all laws,
     by-laws, government orders and with all reasonable requirements or
     directives of the Landlord's insurers affecting the Premises or their use,
     repair or alteration UNLESS SUCH ARE THE LANDLORD'S RESPONSIBILITY UNDER
     THIS LEASE. WITHOUT LIMITING THE GENERALITY OF THE FOREGOING, THE TENANT
     SHALL COMPLY WITH THE PROVISIONS OF ANY FEDERAL, PROVINCIAL, REGIONAL OR
     MUNICIPAL LAWS APPLICABLE TO THE TENANT AND THE PREMISES WITH RESPECT TO
     MAINTAINING A CLEAN ENVIRONMENT (SUBJECT TO THE TENANT'S RIGHTS TO APPEAL
     UNDER ANY SUCH LAWS). ON TERMINATION OF THE LEASE, THE TENANT SHALL LEAVE
     THE PREMISES IN A CLEAN AND TIDY CONDITION FREE OF ANY ENVIRONMENTAL
     CONTAMINATION THAT DID NOT EXIST AS AT THE BEGINNING OF THE FIXTURING
     PERIOD AND THAT RESULTED FROM THE TENANT'S OCCUPATION OR USE OF THE
     PREMISES.

SECTION 5.03 APPROVAL OF TENANT'S ALTERATIONS

(a)  No Alterations shall be made to the Premises without the Landlord's written
     approval. The Tenant shall submit to the Landlord details of the proposed
     work including drawings and specifications prepared by qualified architects
     or engineers conforming to good engineering practice. THE LANDLORD SHALL
     RESPOND TO THE TENANT'S REQUEST FOR APPROVAL WITHIN SEVEN (7) DAYS
     FOLLOWING RECEIPT OF ALL REQUIRED DRAWINGS, SPECIFICATIONS AND OTHER
     DETAILS. All such Alterations shall be performed:

     (i)    at the sole cost of the Tenant;

     (ii)   by contractors and workmen approved by the Landlord IN WRITING, SUCH
            APPROVAL NOT TO BE UNREASONABLY WITHHELD OR DELAYED;

     (iii)  in a good and workmanlike manner;

     (iv)   in accordance with drawings and specifications approved by the
            Landlord, SUCH APPROVAL NOT TO BE UNREASONABLY WITHHELD OR DELAYED;

     (v)    in accordance with all applicable legal and insurance requirements;

     (vi)   subject to the reasonable regulations, supervision, control and
            inspection of the Landlord; and

     (vii)  IF THE LANDLORD, ACTING REASONABLY, DETERMINES THAT THE TENANT'S
            FINANCIAL ABILITY TO PERFORM OR PAY FOR SUCH ALTERATIONS IS NOT
            SATISFACTORY, subject to such indemnification against liens and
            expenses as the Landlord reasonably requires.

                                      -9-

<PAGE>

     The Landlord's reasonable cost of supervising all such work shall be paid
     by the Tenant OTHER THAN THE TENANT'S INITIAL WORK CARRIED OUT PURSUANT TO
     SECTION 12.03 IN RESPECT OF THE PREMISES, THE FIRST ADDITIONAL PREMISES AND
     THE SPECIAL REFUSAL SPACE (IF APPLICABLE).

(b)  If the Alterations would affect the structure of the Building or any of the
     electrical, plumbing, mechanical, heating, ventilating or air conditioning
     systems or other base building systems, such work shall at the option of
     the Landlord be performed by the Landlord ON A COMPETITIVE PRICE BASIS at
     the Tenant's cost. On completion of such work, the cost of the work plus a
     sum equal to xxxxx 10% of said cost representing the Landlord's overhead,
     shall be paid to the Landlord. WITH RESPECT TO ALTERATIONS THAT WOULD
     AFFECT ANY OF THE ELECTRICAL, PLUMBING, MECHANICAL, HEATING, VENTILATING OR
     AIR CONDITIONING SYSTEMS OR OTHER BASE BUILDING SYSTEMS OF THE BUILDING,
     THE LANDLORD, DESPITE THE FOREGOING PROVISION OF THIS SECTION 5.03(b) IN
     RESPECT OF SUCH SYSTEMS, WILL NOT UNREASONABLY WITHHOLD ITS APPROVAL TO THE
     TENANT CARRYING OUT WORK IN ACCORDANCE WITH ANY REASONABLE CRITERIA OF THE
     LANDLORD FOR CARRYING OUT SUCH WORK.

(c)  If the Tenant installs Leasehold Improvements, or makes Alterations which
     depart from the Building standard and which restrict access by the Landlord
     to any Building system, or which restrict the installation of the leasehold
     improvements of any other tenant in the Building AND SUCH HAVE NOT BEEN
     APPROVED BY THE LANDLORD OR REFERRED TO IN ANY PLANS SO APPROVED, then the
     Tenant shall be responsible for all costs incurred by the Landlord in
     obtaining access to such Building system, or in installing such other
     tenant's leasehold improvements.

SECTION 5.04 REPAIR WHERE TENANT AT FAULT

Notwithstanding any other provisions of this Lease but subject to Section xxxxxx
6.08, if the Development is damaged or destroyed or requires repair, replacement
or alteration as a result of the act or omission of the Tenant, its employees,
agents, invitees, licensees, contractors or others for whom it is in law
responsible, the cost of the resulting repairs, replacements or alterations plus
a sum equal to xxxxx 10% of such cost representing the Landlord's overhead,
shall be paid by the Tenant to the Landlord.

SECTION 5.05 REMOVAL OF IMPROVEMENTS AND FIXTURES

All Leasehold Improvements (other than Trade Fixtures) shall immediately upon
their placement become the Landlord's property without compensation to the
Tenant. Except as otherwise agreed by the Landlord in writing, no Leasehold
Improvements shall be removed from the Premises by the Tenant either during or
at the expiry or sooner termination of the Term except that:

(a)  the Tenant may, during the Term, in the usual course of its business,
     remove its Trade Fixtures, provided xxxxx xxx xxxxxxx THERE is not xxx
     xxxxxxx xxxxx xxxx xxxxxxx AN EVENT OF DEFAULT; and

(b)  the Tenant shall, at the expiration or earlier termination of the Term, at
     its sole cost remove its Trade Fixtures from the Premises, failing which,
     at the option of the Landlord, the Trade Fixtures shall become the property
     of the Landlord and may be removed from the Premises and sold or disposed
     of by the Landlord in such manner as it deems advisable; and

(c)  the Tenant shall NOT, at the expiration or earlier termination of the Term,
     xxx xxx xxxx xxxxx BE REQUIRED TO remove xxxxxx ANY of xxxxx ITS Leasehold
     Improvements in the Premises xxx xxx xxx  xx xx  xxxx OR restore the
     Premises xxx xxx  xxxx xx xxx xxxxx xxx xxx x xxx xx xxx xxx xxx xxx  xx
     xxx xx  xxx xxx xxxxx xxxxx xxx xxx xxxxxx xxxxx xxxxxx xxxxxxxx xx xxx
     xxxxxxxx xxx xxx xxxxx xxx xxx xxxx xxxxx xx xxxxxxxxx xxxxx xxx
     xxxxxxxxxxx xx xxx xxxx xxx xxxxx xxxx xx xxx  xxxxxx xxx xxxxxx xxxxxx xx
     xxx xx xxxx xxx xxxxx xxx xxxxxx xxxxx xx xxxx xxxx xxxx xx xxxx xxx

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     xxxxxxxx xx  xxx    xxxxx xxx xxxxxx xxxxx xxx xx xxx  xxx xxxx xxx xxxx
     xxxx xxx xxxxx xxx xx xx xxxx xxxxx xxx xxxx xxxxx xx xxxxxxxxxx xx xxxxxxx
     xxxxxx xxx xxxx xxxxx xxx xxxxxx xx xxxxxxx xxxxxxxxxxx xx xxx xxxxx xxxxx
     xxx xx xxxxxx xx xxx  xx xxx xxxxxxxxxx xxxxxxxx xx xxx xx xxx  xxx xxx
     xxxx xx xxx xx xxx PROVIDED THAT THE TENANT SHALL LEAVE THE PREMISES IN
     GOOD AND SUBSTANTIAL REPAIR AND SHALL REPAIR ALL DAMAGE IN ACCORDANCE WITH
     ITS OBLIGATIONS UNDER THE LEASE BUT SUBJECT TO ARTICLE VII.

SECTION 5.06 LIENS

The Tenant shall promptly pay for all materials supplied and work done in
respect of the Premises so as to ensure that no lien is registered against any
portion of the Development or against the Landlord's or Tenant's interest
therein. If a lien is registered or filed, the Tenant shall discharge xxxxxxxx
OR VACATE IT AT ITS EXPENSE AS EXPEDITIOUSLY AS POSSIBLE AND IN ANY EVENT WITHIN
TEN (10) DAYS OF WRITTEN NOTICE FROM THE LANDLORD ADVISING OF SUCH LIEN, failing
which the Landlord may at its option xxxxxx VACATE the lien by paying the amount
claimed to be due into court xxx and the amount so paid and all expenses of the
Landlord including legal fees (on a solicitor and client basis) shall be paid by
the Tenant to the Landlord.

SECTION 5.07 NOTICE BY TENANT

The Tenant shall notify the Landlord of any accident, defect, damage or
deficiency in any part of the Premises or the Development which comes to the
attention of the Tenant, its employees or contractors notwithstanding that the
Landlord may have no obligation in respect thereof.

                         ARTICLE VI - INSURANCE AND INDEMNITY

SECTION 6.01 TENANT'S INSURANCE

(a)  The Tenant shall maintain the following insurance throughout the Term at
     its sole cost:

     (i)    "All Risks" (including flood and earthquake) property insurance with
            reasonable deductibles, naming the Landlord, the owners of the
            Development and the Mortgagee as xxxxxxxx xxxxxxxx xxx xxx xxxxxx
            xxxxx xxx xxxxxxxx xxx xxxx xxx xxx xxxxxxx xxxxx xxx xxxx xxx xx
            xxx ADDITIONAL INSURED PARTIES and (except with respect to the
            Tenant's TRADE FIXTURES AND chattels) incorporating the Mortgagee's
            standard mortgage clause. Such insurance shall insure:

            (1)     xx xxxxx xxxx xxxxx xx xxx xxxx xxx TENANT'S TRADE FIXTURES,
                    EQUIPMENT AND LEASEHOLD IMPROVEMENTS for which the Tenant is
                    legally liable located on or in the Development xxxx in an
                    amount equal to not less than 90% of the hill replacement
                    cost thereof, subject to a stated amount co-insurance
                    clause; and

            (2)     xxxxxx  BUSINESS INTERRUPTION insurance in such amount as
                    will reimburse the Tenant for loss attributable to all
                    perils referred to in this paragraph 6.01(a)(i) or resulting
                    from prevention of access to the Premises.

     (ii)   Comprehensive general liability insurance which includes the
            following coverages:

                                      -11-

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            owners protective; personal injury; occurrence property damage; and
            employers and blanket contractual liability. Such policies shall
            contain inclusive limits of not less than $5,000,000, provide for
            cross liability, and name the Landlord as an ADDITIONAL insured.

    (iii)   Tenant's "all risks" legal liability insurance for the replacement
            cost value of the Premises;

     (iv)   Automobile liability insurance on a non-owned form including
            contractual liability, and on an owner's form covering all licensed
            vehicles operated by or on behalf of the Tenant, which insurance
            shall have inclusive limits of not less than $1,000,000; and

     (v)    Any other form of insurance which the Tenant or the Landlord, acting
            reasonably, or the Mortgagee REASONABLY requires from time to time
            in form, in amounts and for risks against which a prudent tenant
            would insure.

     SO LONG AS THE TENANT IS LOYALTY MANAGEMENT GROUP OF CANADA INC., A RELATED
     TRANSFEREE OR THE PURCHASER OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS OF
     THE TENANT, THE TENANT SHALL BE ENTITLED TO SELF INSURE WITH RESPECT TO
     BUSINESS INTERRUPTION INSURANCE PURSUANT TO SECTION 6.01(a)(i)(2) AND
     EMPLOYERS AND BLANKET CONTRACTUAL LIABILITY COVERAGE PURSUANT TO SECTION
     6.01(a)(ii), BUT SHALL BE DEEMED, FOR THE PURPOSES OF THIS LEASE, TO HAVE
     SATISFACTORILY TAKEN OUT SUCH INSURANCE COVERAGE.

(b)  All policies referred to in this Section 6.01 shall:

     (i)    be taken out with insurers reasonably acceptable to the Landlord;

     (ii)   be in a form reasonably satisfactory to the Landlord;

    (iii)   IN RESPECT OF PROPERTY INSURANCE UNDER SECTION 6.01(a)(i) AND IN
            RESPECT OF INSURANCE UNDER SECTION 6.01(a)(ii) FOR OCCURRENCES ONLY
            WITHIN THE PREMISES, be non-contributing with, and shall apply only
            as primary and not as excess to any other insurance available to the
            Landlord;

     (iv)   not be invalidated as respects xxxxx ANY interests of the Landlord
            or the Mortgagee by reason of any breach of or violation of any
            warranty, representation, declaration or condition; and

     (v)    contain an undertaking by the insurers to notify the Landlord by
            registered mail not less than 30 days prior to any material change,
            cancellation or termination.

     Certificates of insurance xxx xxx xxxxxxxxxxx xxxxxxxx xxxxx or other proof
     of insurance as reasonably required by the Landlord, shall be delivered to
     the Landlord prior to the Commencement Date and from time to time,
     forthwith upon REASONABLE request. If the Tenant fails to take out or to
     keep in force any insurance referred to in this Section 6.01 or should any
     such insurance not be approved by either the Landlord or the Mortgagee and
     should the Tenant not commence to diligently rectify (and thereafter
     proceed to diligently rectify) the situation within xxx xxxxxx FIVE (5)
     DAYS after written notice by the Landlord to the Tenant (stating, if the
     Landlord or the Mortgagee, from time to time, does not approve of such
     insurance, the reasons therefor) the Landlord has the right without
     assuming any obligation in connection therewith, to effect such insurance
     at the sole cost of the Tenant and all outlays by the Landlord shall be
     paid by the Tenant to the Landlord without prejudice to any other rights or
     remedies of the Landlord under this Lease.

                                      -12-

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SECTION 6.02 INCREASE IN INSURANCE PREMIUMS

The Tenant shall not keep or use in the Premises any article which may be
prohibited by any fire insurance policy in force from time to time covering the
Premises or the Building. If:

(a)  the IMPROPER conduct of business in, or use or manner of use of the
     Premises;

(b)  or any acts or omissions of the Tenant in the Development or any part
     thereof;

cause or result in any increase in premiums for any insurance carried by the
Landlord with respect to the Development, the Tenant shall pay any such increase
in premiums.

In determining whether increased premiums are caused by or result from the use
or occupancy of the Premises, a schedule issued by the organization computing
the insurance rate on the Development showing the various components of such
rate, shall be conclusive evidence of the items and charges which make up such
rate.

SECTION 6.03 CANCELLATION OF INSURANCE

If any insurer under any insurance policy covering any part of the Development
or any occupant thereof cancels or threatens to cancel its insurance policy or
reduces or threatens to reduce coverage under such policy by reason of the
IMPROPER use of the Premises by the Tenant or by any assignee or subtenant of
the Tenant, or by anyone permitted by the Tenant to be upon the Premises, the
Tenant shall remedy such condition within xxx xxxxxx FIVE (5) DAYS after notice
thereof by the Landlord.

SECTION 6.04 LOSS OR DAMAGE

The Landlord shall not be liable for any death or injury arising from or out of
any occurrence in, upon, at, or relating to the Development or damage to
property of the Tenant or of others located on the Premises or elsewhere in the
Development, nor shall it be responsible for any loss of or damage to any
property of the Tenant or others from any cause, whether or not any such death,
injury, loss or damage results from the negligence of the Landlord, its agents,
employees, contractors, or others for whom it may, in law, be responsible SAVE
AND EXCEPT TO THE EXTENT SUCH LOSS, INJURY OR DAMAGE EXCEEDS INSURANCE PROCEEDS
THE TENANT RECEIVES OR OUGHT TO HAVE RECEIVED UNDER POLICIES OF INSURANCE
REQUIRED TO BE PLACED BY THE TENANT HEREUNDER. Without limiting the generality
of the foregoing, the Landlord, EXCEPT AS AFORESAID shall not be liable for any
injury or damage to Persons or property resulting from fire, explosion, falling
plaster, falling ceiling tile, falling fixtures, steam, gas, electricity, water,
rain, flood, snow or leaks from any part of the Premises or from the pipes,
sprinklers, appliances, plumbing works, roof, windows or subsurface of any floor
or ceiling of the Building or from the street or any other place or by dampness
or by any other cause whatsoever. The Landlord shall not be liable for any such
damage caused by other tenants or Persons on the Development or by occupants of
adjacent property thereto, or the public, or caused by construction or by any
private, public or quasi-public work. All property of the Tenant kept or stored
on the Premises shall be so kept or stored at the risk of the Tenant only and
the Tenant, EXCEPT AS AFORESAID, releases and agrees to indemnify the Landlord
and save it harmless from any claims arising out of any damage to the same
including, without limitation, any subrogation claims by the Tenant's insurers.

SECTION 6.05 LANDLORD'S INSURANCE

The Landlord shall throughout the Term carry:

(a)  insurance on the Building ON A 100% REPLACEMENT COST BASIS (excluding the
     foundations and excavations) and the machinery, boilers and equipment in or
     servicing the Building and owned by the Landlord or the owners of the
     Building (excluding any property which the Tenant and other tenants are
     obliged to insure under Section 6.01 or similar sections of their
     respective

                                      -13-

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     leases) against xx xxxx xxx xxxxxx "ALL RISKS" PROPERTY INSURANCE
     INCLUDING FLOOD, EARTHQUAKE AND COLLAPSE RESULTING FROM INSURED PERILS:

(b)  LOSS OF RENTAL INCOME INSURANCE INSURING RENTAL INCOME FOR A PERIOD OF NOT
     LESS THAN TWELVE (12) MONTHS:

(c)  COMPREHENSIVE GENERAL LIABILITY INSURANCE WHICH INCLUDES THE FOLLOWING
     COVERAGES: OWNER'S PROTECTIVE; PERSONAL INJURY; OCCURRENCE PROPERTY DAMAGE;
     AND EMPLOYERS AND BLANKET CONTRACTUAL LIABILITY with respect to the
     Landlord's operations in the Development xxxxxx IN AN AMOUNT OF NOT LESS
     THAN FIVE MILLION ($5,000,000.00) DOLLARS; AND

(d)  such other form or forms of insurance as the Landlord or the Mortgagee
     reasonably considers advisable.

Such insurance shall be in such reasonable amounts and with such reasonable
deductibles as would be carried by a prudent owner of a reasonably similar
development, having regard to size, age and location. LANDLORD SHALL PROVIDE THE
TENANT WITH CERTIFICATES OF INSURANCE ON REASONABLE REQUEST BY THE TENANT FROM
TIME TO TIME.

Notwithstanding the Landlord's covenant in this Section and notwithstanding any
contribution by the Tenant to the cost of the Landlord's insurance premiums, the
Tenant acknowledges and agrees that:

(i)       subject to Section xxxxxx 6.08, the Tenant is not relieved of any
          liability arising from or contributed to by its negligence or its
          willful act or omissions;

(ii)      no insurable interest is conferred upon the Tenant under any insurance
          policies carried by the Landlord; and

(iii)     the Tenant has no right to receive any proceeds of any insurance
          policies carried by the Landlord.

SECTION 6.06 INDEMNIFICATION OF THE LANDLORD

xxxxxxxxxxxxxxxx xxx xxxxx xxxxxxxxx xx xxxx xxxxxx SUBJECT TO SECTION 6.08, the
Tenant shall indemnify the Landlord and save it harmless from all loss
(including loss of Net Rent and Additional Rent) claims, actions, damages,
liability and expense in connection with loss of life, personal injury, damage
to property or any other loss or injury whatsoever arising out of this Lease, or
any occurrence in, upon or at the Premises, or the occupancy or use by the
Tenant of the Premises or any part thereof, or occasioned wholly or in part by
any NEGLIGENT act or omission of the Tenant or by anyone permitted to be on the
Premises by the Tenant EXCEPT TO THE EXTENT SUCH LOSS, INJURY OR DAMAGE WAS
CAUSED BY THE NEGLIGENCE OF THE LANDLORD OR THOSE FOR WHOM THE LANDLORD IS IN
LAW RESPONSIBLE. If the Landlord shall, without fault on its part, be made a
party to any litigation commenced by or against the Tenant, then the Tenant
shall protect, indemnify and hold the Landlord harmless in connection with such
litigation. The Landlord ACTING REASONABLY may, at its option, participate in
xxx xxxxxx xxxxxxxx xxx any litigation or settlement discussions relating to the
foregoing, or any other matter for which the Tenant is required to indemnify the
Landlord under this Lease.

SECTION 6.07 INDEMNIFICATION OF THE TENANT

EXCEPT AS OTHERWISE EXPRESSLY PROVIDED IN THIS LEASE AND SUBJECT TO SECTION
6.09, THE LANDLORD SHALL INDEMNIFY THE TENANT AND SAVE IT HARMLESS FROM ALL
CLAIMS, ACTIONS, DAMAGES, LIABILITIES AND EXPENSES IN CONNECTION WITH LOSS OF
LIFE, PERSONAL INJURY, DAMAGE TO PROPERTY OR ANY OTHER LOSS OR INJURY WHATSOEVER
TO THE EXTENT CAUSED OR OCCASIONED BY ANY NEGLIGENT ACT OR OMISSION OF THE
LANDLORD, OR PERSONS FOR WHOM THE LANDLORD IS IN LAW RESPONSIBLE IN, UPON OR AT
THE COMMON ELEMENTS OF THE BUILDING, EXCEPT TO THE EXTENT SUCH LOSS, INJURY OR
DAMAGES WAS CAUSED

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<PAGE>

BY the negligence of the Tenantxxxxxx xxxx xxx xxxxxx
xxxxxxxx xx xxxxxx xxxxxxx xxxx xxx xxxxxx xxxxxx xxx OR PERSONS FOR WHOM
THE TENANT IS IN LAW RESPONSIBLE.

SECTION 6.08 RELEASE BY THE LANDLORD

THE TENANT, AND PERSONS FOR WHOM IT IS IN LAW RESPONSIBLE, ARE NOT RESPONSIBLE
FOR ANY PART OF ANY LOSS OR DAMAGE TO PROPERTY OF THE LANDLORD THAT IS LOCATED
IN, OR AS PART OF THE DEVELOPMENT CAUSED BY ANY OF THE PERILS OR CAUSES FOR
WHICH THE LANDLORD IS REQUIRED UNDER SECTION 6.05 TO MAINTAIN INSURANCE.

SECTION 6.09 RELEASE BY THE TENANT

THE LANDLORD, AND PERSONS FOR WHOM IT IS IN LAW RESPONSIBLE, ARE NOT RESPONSIBLE
FOR ANY PART OF ANY LOSS OR DAMAGE TO PROPERTY OF THE TENANT THAT IS LOCATED IN,
OR AS PART OF THE PREMISES CAUSED BY ANY OF THE PERILS OR CAUSES FOR WHICH THE
TENANT IS REQUIRED UNDER SECTION 6.01 TO MAINTAIN INSURANCE.

                         ARTICLE VII - DAMAGE AND DESTRUCTION

SECTION 7.01 NO ABATEMENT

If the Premises, the Building or the Development are damaged or destroyed in
whole or in part by fire or any other occurrence, this Lease shall continue in
full force and effect and there shall be no abatement of Rent except as provided
in this Article VII.

SECTION 7.02 DAMAGE TO PREMISES

If the Premises are at any time destroyed or damaged as a result of fire or any
other casualty required to be insured against by the Landlord under this Lease
or otherwise insured against by the Landlord xxxx xxx xxxxxx xx xx xx xxx
xxxxxxxx then the following provisions shall apply:

(a)  if the Premises are rendered untenantable only in part, the Landlord shall
     diligently repair the Premises to the extent only of its obligations under
     Section 5.01 and xxxxx, PROVIDED THE LANDLORD, OR ITS ASSIGNEE OF INSURANCE
     PROCEEDS, RECEIVES SUFFICIENT FUNDS UNDER ITS RENTAL INCOME INSURANCE IT IS
     REQUIRED TO OBTAIN PURSUANT TO SECTION 6.05(b). Rent shall abate
     proportionately to the portion of the Premises rendered untenantable from
     the date of destruction or damage until the Landlord's repairs have been
     completed AND THE TENANT'S REPAIRS HAVE BEEN COMPLETED SUBJECT TO SECTION
     7.02(d);

(b)  if the Premises are rendered wholly untenantable, the Landlord shall
     diligently repair the Premises to the extent only of its obligations
     pursuant to Section 5.01 and xxxxx, PROVIDED THE LANDLORD, OR ITS ASSIGNEE
     OF INSURANCE PROCEEDS, RECEIVES SUFFICIENT FUNDS UNDER ITS RENTAL INCOME
     INSURANCE IT IS REQUIRED TO OBTAIN PURSUANT TO SECTION 6.05(b). Rent shall
     abate entirely from the date of destruction or damage until the Landlord's
     repairs have been completed AND THE TENANT'S REPAIRS HAVE BEEN COMPLETED
     SUBJECT TO SECTION 7.02(d);

(c)  if the Premises are not rendered untenantable in whole or in part, the
     Landlord shall diligently perform such repairs to the Premises to the
     extent only of its obligations under Section 5.01, but in such
     circumstances xxxxx Rent shall not terminate or abate;

(d)  upon being notified by the Landlord that the Landlord's repairs have been
     substantially completed, the Tenant shall WITHIN NINETY (90) DAYS (AS SUCH
     PERIOD MAY BE EXTENDED BY THE DURATION OF ANY DELAY CONTEMPLATED BY SECTION
     11.02), diligently perform all repairs to the Premises which are the
     Tenant's responsibility under Section 5.02xxx and all other work required
     to fully restore the Premises for use in the Tenant's business, in every
     case at the

                                      -15-

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     Tenant's cost and without any contribution to such cost by the
     Landlord, whether or not the Landlord has at any time made any contribution
     to the cost of supply, installation or construction of Leasehold
     Improvements in the Premises;

(e)  nothing in this Section shall require the Landlord to rebuild the Premises
     in the condition which existed before any such damage or destruction so
     long as the Premises as rebuilt will have reasonably similar facilities to
     those in the Premises prior to such damage or destruction, having regard,
     however, to the age of the Building at such time; and

(f)  PROVIDED THE LANDLORD HAS OBTAINED INSURANCE AS REQUIRED PURSUANT TO
     SECTION 6.05(a), nothing in this Section shall require the Landlord to
     undertake any repairs having a cost in excess of the insurance proceeds
     actually received by the Landlord with respect to such damage or
     destruction.

SECTION 7.03 RIGHT OF TERMINATION

Notwithstanding Section 7.02, if the damage or destruction which has occurred
in the Premises is such that in the reasonable opinion of the Landlord the
Premises cannot be rebuilt or made fit for the purposes of the Tenant within
xxxx 120 days of the happening of the damage or destruction, the Landlord OR
THE TENANT may, at its option, terminate this Lease on notice to the xxxxx
OTHER  given within 30 days after such damage or destruction. If THE DAMAGE
OR DESTRUCTION WHICH HAS OCCURRED IN THE PREMISES IS NOT AS A RESULT OF FIRE
OR ANY OTHER CASUALTY REQUIRED TO BE INSURED AGAINST BY THE LANDLORD UNDER
THIS LEASE OR OTHERWISE INSURED AGAINST BY THE LANDLORD AND THE COST OF
REPAIR IS IN EXCESS OF $100,000.00, THE LANDLORD OR THE TENANT MAY, AT THEIR
OPTION, TERMINATE THIS LEASE ON NOTICE TO THE OTHER GIVEN WITHIN THIRTY (30)
DAYS AFTER SUCH DAMAGE OR DESTRUCTION. BOTH THE LANDLORD AND THE TENANT AGREE
TO ACT IN A COMMERCIALLY REASONABLE MANNER IN EXERCISING THEIR OPTION TO
TERMINATE THIS LEASE PURSUANT TO THE PROVISIONS OF THIS SECTION 7.03 AND
LANDLORD AGREES THAT IT WILL NOT EXERCISE ITS OPTION TO TERMINATE PURSUANT TO
THIS SECTION 7.03 SOLELY TO DEPRIVE THE TENANT OF ITS INTEREST IN THIS LEASE
OR TO TERMINATE THIS LEASE IN A MANNER THAT IN DISCRIMINATORY AGAINST THE
TENANT IN RELATION TO ITS TREATMENT OF OTHER TENANTS IN THE DEVELOPMENT. IF
NO such notice of termination is given, THE LANDLORD SHALL REPAIR AND RENT
SHALL ABATE IN ACCORDANCE WITH THE PROVISIONS OF SECTION 7.02. IF ANY SUCH
NOTICE OF TERMINATION IS GIVEN, Rent shall be apportioned and paid to the
date of such damage or destruction and the Tenant shall immediately deliver
vacant possession of the Premises in accordance with the terms of this Lease
AND ALL PROCEEDS OF TENANT'S INSURANCE WITH RESPECT TO ITS CHATTELS AND TRADE
FIXTURES SHALL BE PAID TO THE TENANT. THE LANDLORD AGREES TO RELEASE ITS
INTEREST IN THE TENANT'S INSURANCE WITH RESPECT TO THE LEASEHOLD IMPROVEMENTS
TO THE EXTENT THAT THE LANDLORD RECEIVES PROCEEDS FROM THE LANDLORD'S
INSURANCE TO COVER THE LOSS OF THE LEASEHOLD IMPROVEMENTS.

SECTION 7.04 DESTRUCTION OF BUILDING

(a)  Notwithstanding any other provision of this Lease, if

     (i)    35% or more of the Total Rentable Area of the Building is destroyed
            or damaged by any cause; or

     (ii)   35% or more of the Total Rentable Area of the Development is
            destroyed or damaged by any cause; or

     (iii)  portions of the Building or Lands which affect
            access or services essential thereto are damaged or destroyed; and

     in the reasonable opinion of the Landlord, cannot be reasonably repaired
     within 180 days after the occurrence of the damage or destruction; then,
     the Landlord may, by notice to the Tenant given within 30 days of such
     damage or destruction, terminate this Lease, in which event neither the
     Landlord nor the Tenant shall be bound to repair and the Tenant shall
     surrender the

                                      -16-

<PAGE>

     Premises to the Landlord within 30 days after delivery of its
     notice of termination and Rent shall be apportioned and paid to the date on
     which the Tenant delivers vacant possession of the Premises, subject to any
     abatement to which the Tenant may be entitled under Section 7.02 AND ALL
     PROCEEDS OF TENANT'S INSURANCE WITH RESPECT TO ITS CHATTELS AND TRADE
     FIXTURES SHALL BE PAID TO THE TENANT. THE LANDLORD AGREES TO RELEASE ITS
     INTEREST IN THE TENANT'S INSURANCE WITH RESPECT TO THE LEASEHOLD
     IMPROVEMENTS TO THE EXTENT THAT THE LANDLORD RECEIVES PROCEEDS FROM THE
     LANDLORD'S INSURANCE TO COVER THE LOSS OF THE LEASEHOLD IMPROVEMENTS. THE
     LANDLORD AGREES TO ACT IN A COMMERCIALLY REASONABLE MANNER IN EXERCISING
     ITS OPTION TO TERMINATE THIS LEASE PURSUANT TO THE PROVISIONS OF THIS
     SECTION 7.04(a) AND LANDLORD AGREES THAT IT WILL NOT EXERCISE ITS OPTION TO
     TERMINATE PURSUANT TO THIS SECTION 7.04(a) SOLELY TO DEPRIVE THE TENANT OF
     ITS INTEREST IN THIS LEASE OR TO TERMINATE THIS LEASE IN A MANNER THAT IS
     DISCRIMINATORY AGAINST THE TENANT IN RELATION TO ITS TREATMENT OF OTHER
     TENANTS IN THE DEVELOPMENT.

(b)  If the Landlord is entitled to, but does not elect to terminate this Lease
     under Section 7.04(a), the Landlord shall, following such damage or
     destruction, diligently repair if necessary that part of the Development
     damaged or destroyed, but only to the extent of the Landlord's obligations
     under the terms of the various leases for premises in the Development and
     exclusive of any tenant's responsibilities with respect to such repair. If
     the Landlord elects to repair the Development, the Landlord may do so in
     accordance with plans and specifications other than those used in the
     original construction of the Development.

SECTION 7.05 ARCHITECT'S CERTIFICATE

The certificate of the Architect ADDRESSED TO THE TENANT shall bind the parties
as to:

(a)  the percentage of the Total Rentable Area of the Building or the Total
     Rentable Area of the Development damaged or destroyed;

(b)  whether or not the Premises are rendered untenantable and the percentage of
     the Premises rendered untenantable;

(c)  the date upon which either the Landlord's or Tenant's work of
     reconstruction or repair is completed or substantially completed and the
     date when the Premises are rendered tenantable; and

(d)  the state of completion of any work of the Landlord or the Tenant.

                 ARTICLE VIII - ASSIGNMENT, SUBLETTING AND TRANSFERS

SECTION 8.01 ASSIGNMENTS, SUBLEASES AND TRANSFERS

The Tenant shall not enter into, consent to, or permit any Transfer without the
prior written consent of the Landlord in each instance, which consent shall not
be unreasonably withheld OR DELAYED but shall be subject to the Landlord's
rights under Section 8.02. Notwithstanding any statutory provision to the
contrary, it shall not be considered unreasonable for the Landlord to take into
account the following factors in deciding whether to grant or withhold its
consent:

(a)  whether such Transfer is in violation or in breach of any covenants or
     restrictions made or granted by the Landlord to other tenants or occupants
     or prospective tenants or occupants of the Development; SUCH OTHER OR
     PROSPECTIVE TENANTS OR OCCUPANTS BEING HEREIN COLLECTIVELY  REFERRED TO AS
     "OTHER TENANTS" OR INDIVIDUALLY AS "OTHER TENANT";

(b)  whether in the Landlord's REASONABLE opinion, the financial background,
     business history and FINANCIAL capability of the proposed Transferee is
     satisfactory;

(c)  WHETHER IN THE LANDLORD'S REASONABLE OPINION, THE SIGNAGE RIGHTS OF THE
     TENANT SET OUT

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<PAGE>

     IN SECTION 12.08 WOULD BE APPROPRIATE OR DESIRABLE FOR THE
     PROPOSED TRANSFEREE OR TRANSFEREE (AS THE CASE MAY BE) HAVING REGARD TO ITS
     FINANCIAL BACKGROUND, BUSINESS HISTORY AND REPUTATION PROVIDED THAT IF NOT
     SO APPROPRIATE OR DESIRABLE, THE TENANT MAY WAIVE ALL OF ITS SIGNAGE RIGHTS
     UNDER SECTION 12.08 IF IN SO DOING, CONSENT WILL BE GRANTED; AND

(d)  if the Transfer is to an existing tenant of the Landlord OTHER THAN AN
     EXISTING TENANT THAT CANNOT BE PHYSICALLY OR REASONABLY ACCOMMODATED BY THE
     LANDLORD IN THE DEVELOPMENT.

Consent by the Landlord to any Transfer if granted shall not constitute a waiver
of the necessity for such consent to any subsequent Transfer. xxxxx xxxxxxxxxx
xxxxxxxx xxxxx xxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx xx
xxx xxx xxx NO Transfer shall take place by reason of the failure of the
Landlord to give notice to the Tenant within xxxx FIFTEEN (15) days as required
by Section 8.02.

THE LANDLORD REPRESENTS TO THE TENANT THAT AS OF MARCH 26, 1997 THERE ARE NO
EXISTING COVENANTS OR RESTRICTIONS AS DESCRIBED IN SECTION 8.01(a) TO OTHER
TENANTS. LANDLORD SHALL NOT TAKE INTO ACCOUNT THE FACTOR SET OUT IN SECTION
8.01(a) UNLESS ANY SUCH COVENANT OR RESTRICTION IS GRANTED BY THE LANDLORD TO AN
OTHER TENANT OF TWO (2) OR MORE FLOORS WHERE SUCH OTHER TENANT REASONABLY
REQUIRES SUCH COVENANT OR RESTRICTION AND THE LANDLORD ACTING IN A COMMERCIALLY
REASONABLE MANNER GRANTS SUCH COVENANT OR RESTRICTION.  THE TENANT ACKNOWLEDGES
THAT AN OTHER TENANT MAY REASONABLY REQUIRE A RESTRICTION OR COVENANT
PROHIBITING THE USE IN THE PREMISES BY A TRANSFEREE OF THE TENANT COMPETING WITH
THE PRINCIPAL USE OF THE OTHER TENANT.

DESPITE THE PROVISIONS OF THIS SUBSECTION 8.01, THE LANDLORD'S CONSENT SHALL BE
PERMITTED WITHOUT THE REMAINING PROVISIONS OF ARTICLE VIII (OTHER THAN THIS
PARAGRAPH) APPLYING FOR A TRANSFER TO ANY RELATED TRANSFEREE PROVIDED THAT: (i)
THE TRANSFEREE AT ALL TIMES REMAINS A RELATED TRANSFEREE OF THE TENANT, (ii) THE
TENANT SHALL HAVE GIVEN PRIOR WRITTEN NOTICE THEREOF TO THE LANDLORD, (iii) THE
TENANT SHALL REMAIN LIABLE UNDER THIS LEASE AND SHALL NOT BE RELEASED FROM
PERFORMING ANY OF THE TERMS OF THIS LEASE, AND (iv) THE RELATED TRANSFEREE SHALL
EXECUTE AN AGREEMENT WITH THE LANDLORD AGREEING THAT THE RELATED TRANSFEREE AND
THE LANDLORD WILL BE BOUND BY ALL OF THE TERMS OF THIS LEASE AS IF THE RELATED
TRANSFEREE HAD ORIGINALLY EXECUTED THIS LEASE AS TENANT.

SECTION 8.02 LANDLORD'S RIGHT TO TERMINATE

If the Tenant intends to effect a Transfer, the Tenant shall give prior notice
to the Landlord of such intent specifying the identity of the Transferee, the
type of Transfer contemplated, the portion of the Premises affected thereby, and
the financial and other terms of the Transfer, and shall provide such financial,
business or other information relating to the proposed Transferee and its
principals as the Landlord or any Mortgagee requires, together with copies of
any documents which record the particulars of the proposed Transfer. The
Landlord shall, within xxxx FIFTEEN (15) days after having received such notice
and all requested information, notify the Tenant either that:

(a)  it consents or does not consent to the Transfer in accordance with the
     provisions and qualifications of this Article VIII; or

(b)  it elects to cancel this Lease as to the whole or part, as the case may be,
     of the Premises affected by the proposed Transfer, in preference to giving
     such consent.

DESPITE SECTION 8.02(b) THE LANDLORD MAY ONLY EXERCISE ITS ELECTION TO CANCEL
THIS LEASE AS TO THE WHOLE OR PART UNDER SECTION 8.02(b) IF: (i) THE TRANSFER IS
WITH RESPECT TO ALL OF THE PREMISES OR (ii) THE TRANSFER IS A SUBLEASE OF PART
OF THE PREMISES COMPRISED OF NOT LESS THAN ONE (1) FULL FLOOR FOR A TERM
EXPIRING ON OR ONE DAY PRIOR TO THE LAST DAY OF THE TERM.

If the Landlord elects to terminate this Lease it shall stipulate in its notice
the termination date of this

                                      -18-

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Lease, which date shall be xxx xxxx xxxx xx xxxx
xxxx xxxx xxxx xx xxxxx THE EFFECTIVE DATE OF THE TRANSFER PROVIDED THAT SUCH
EFFECTIVE DATE SHALL NOT BE LATER THAN ONE (1) YEAR following the giving of
xxxxxx notice of XXXXXXXXXXXXXX THE TRANSFER BY THE TENANT. If the Landlord
elects to terminate this Lease, the Tenant shall notify the Landlord within 10
days thereafter of the Tenant's intention either to refrain from such Transfer
or to accept termination of this Lease or the portion thereof in respect of
which the Landlord has exercised its rights. If the Tenant fails to deliver such
notice within such 10 days or notifies the Landlord that it accepts the
Landlord's termination, this Lease will as to the whole or affected part of the
Premises, as the case may be, be terminated on the date of termination
stipulated by the Landlord in its notice of termination. If the Tenant notifies
the Landlord within 10 days that it intends to refrain from such Transfer, then
the Landlord's election to terminate this Lease shall become void.

SECTION 8.03 CONDITIONS OF TRANSFER

(a)  If there is a permitted Transfer, the Landlord may collect rent from the
     Transferee and apply the net amount collected to the Rent payable under
     this Lease but no acceptance by the Landlord of any payments by a
     Transferee shall be deemed a waiver of the Tenant's covenants or any
     acceptance of the Transferee as tenant or a release from the Tenant from
     the further performance by the Tenant of its obligations under this Lease.
     Any consent by the Landlord shall be subject to the Tenant and Transferee
     executing an agreement with the Landlord agreeing that the Transferee,
     LANDLORD AND TENANT will be bound by all of the terms of this Lease xxxxxx
     except in the case of a sublease xxxxxxxxxxxxx xxxx xx xx xxxxx xx xx xx
     xxx xxxxxxxxxx xxxxxxxxx  xxx xxxxx xx xxxxxxxx IN WHICH EVENT THE
     SUBTENANT SHALL BE BOUND BY THE TERMS OF THIS LEASE OTHER THAN RENT, TERM
     AND DEFINITION OF PREMISES

(b)  Notwithstanding any Transfer permitted or consented to by the Landlord, the
     Tenant shall remain liable under this Lease and shall not be released from
     performing any of the terms of this Lease.

(c)  The Landlord's consent to any Transfer shall be subject to the condition
     that:

     (i)    the net RENT (EXCEPT IN THE CASE OF A SUBLEASE OF PART OF THE
            PREMISES IN WHICH CASE THE NET RENTAL RATE SHALL NOT BE LESS THAN
            THE FAIR MARKET RATE FOR SUBLEASED PREMISES IN DEVELOPMENTS
            COMPARABLE TO THE DEVELOPMENT) and additional rent payable by the
            Transferee shall not be less than the Rent payable by the Tenant
            under this Lease as at the effective date of the Transfer,
            (including any increases provided for in this Lease); and

     (ii)   if the net and additional rent to be paid by the Transferee under
            such Transfer exceeds the Rent payable under this Lease, ONE HALF OF
            the amount of such excess shall be paid by the Tenant to the
            Landlord, AFTER FIRST DEDUCTING ALL THE TENANT'S COSTS ASSOCIATED
            WITH SUCH TRANSFER, INCLUDING, BUT NOT LIMITED TO, LEASEHOLD
            IMPROVEMENT ALLOWANCES, BROKER COMMISSIONS, COST OF VACANCY AND
            MARKETING EXPENSES, ALL OF WHICH SHALL BE SUPPORTED BY COPY OF
            RECEIPTED INVOICES FORWARDED TO THE LANDLORD. If the Tenant receives
            from any Transferee, either directly or indirectly, any
            consideration other than rent or additional rent for such Transfer,
            either in the form of cash, goods or services (other than the
            proceeds of any financing as the result of a Transfer involving a
            mortgage, charge or similar security interest in this Lease) the
            Tenant shall forthwith pay to the Landlord xxxx ONE HALF OF THE
            amount equivalent to such consideration AFTER DEDUCTING ASSOCIATED
            COSTS AS AFORESAID. The Tenant and the Transferee shall execute any
            agreement required by the Landlord to give effect to the foregoing
            terms.

(d)  Notwithstanding the effective date of any permitted Transfer as between the
     Tenant and the Transferee, all Rent for the month in which such effective
     date occurs shall be paid in advance by the Tenant so that the Landlord
     will not be required to accept partial payments of Rent for

                                      -19-

<PAGE>

     such month from either the Tenant or Transferee.

(e)  Any document evidencing any Transfer permitted by the Landlord, or setting
     out any terms applicable to such Transfer or the rights and obligations of
     the Tenant or Transferee thereunder, shall be prepared by the XXXXXXX
     TENANT or its solicitors and all associated legal costs shall be paid by
     the Tenant AND SUCH DOCUMENT SHALL BE SUBJECT TO THE LANDLORD'S REASONABLE
     APPROVAL. THE LANDLORD OR ITS SOLICITORS SHALL PREPARE, AT THE TENANT'S
     EXPENSE, ANY CONSENT DOCUMENT WITH RESPECT TO SUCH TRANSFER.

SECTION 8.04 PERMITTED SUBLETTING

SO LONG AS THE TENANT IS LOYALTY MANAGEMENT GROUP CANADA INC., A RELATED
TRANSFEREE OR THE PURCHASER OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS OF THE
TENANT, THE TENANT SHALL HAVE THE RIGHT TO NOT MORE THAN THREE (3) SUBLEASES OF
NOT MORE THAN ONE THOUSAND (1,000) SQUARE FEET OF RENTABLE AREA EACH OF THE
PREMISES PROVIDED THAT:

(a)  THE TENANT SHALL HAVE GIVEN PRIOR WRITTEN NOTICE THEREOF TO THE LANDLORD
     AND PROVIDED THE LANDLORD WITH A TRUE COPY OF EACH SUCH SUBLEASE,

(b)  THE TENANT SHALL REMAIN LIABLE UNDER THIS LEASE AND SHALL NOT BE RELEASED
     FROM PERFORMING ANY OF THE TERMS OF THE LEASE, AND

(c)  THE TENANT SHALL CAUSE EACH SUCH SUBTENANT TO BE BOUND BY ALL OF THE TERMS
     OF THIS LEASE OTHER THAN RENT, TERM AND DEFINITION OF
     PREMISES. xxxxxxxxxxxxxx xxxxxx xx xxxxxxxxxxx xxxx xx xx xxxxx xxxxx
     xxxxxxxxxxxx xx xxxxxxxxxxxx xxx xxxxxx xx xxxxxxxx xxxxxxxx xx xxxxxxxxx
     xx xxxx xxxxxxxxxxxx xx xxxxxxxxxxxx xxxxx xx xxxxx xx xxxx
     xxxxxxxxxxxxxxxxxx xxxxxxx xx xxx xx xxxx xxxxxxxxxxxx xx xxxx xxxxxxxx
     xxxx xxxx xxxxxxx xxxxxxxx xxxxxxxxx xx xxx xxxxxxxx xx xxxx xxxxxxxxxxxx
     xxxx xx xxx xxxxxxx x xxxxxxxxxxx xxxxxxxx xx xxx xxxx xxx xxx xxx
     xxxxxxxxxx xx xxx xxxxxxxxxxxxxxxx xx xxxxx xx xxxxxxxxxxx xxxxxxx xxxx
     xxxxxx xx xxxxxx xxx xxxxxxxxxx

SECTION 8.05 NO ADVERTISING

The Tenant shall not advertise that the whole or any part of the Premises are
available for a Transfer and shall not permit any broker or other Person to do
so unless the text and format of such advertisement is REASONABLY approved in
writing by the Landlord. No such advertisement shall contain any reference to
the rental rate of the Premises.

SECTION 8.06 ASSIGNMENT BY LANDLORD

The Landlord shall have the unrestricted right to sell, lease, convey or
otherwise dispose of all or any part of the Development or this Lease or any
interest of the Landlord in this Lease. To the extent that the purchaser or
assignee from the Landlord assumes the obligations of the Landlord under this
Lease AND DELIVERS AN UNDERTAKING TO THE TENANT TO BE BOUND BY THE PROVISIONS OF
THIS LEASE, the Landlord shall thereupon and without further agreement be
released from all liability under this Lease.

                                 ARTICLE IX - DEFAULT

SECTION 9.01 DEFAULT AND REMEDIES

If and whenever an Event of Default occurs, then without prejudice to any other
rights which it has pursuant to this Lease or at law, the Landlord shall have
the following rights and remedies, which are cumulative and not alternative:

(a)  to terminate this Lease by notice to the Tenant;

                                      -20-

<PAGE>

(b)  to enter the Premises as agent of the Tenant and to relet the Premises for
     whatever term, and on such terms as the Landlord in its discretion may
     determine and to receive the rent therefor and as agent of the Tenant to
     take possession of any property of the Tenant on the Premises, to store
     such property at the expense and risk of the Tenant or to sell or otherwise
     dispose of such property in such manner as the Landlord may see fit without
     notice to the Tenant; to make alterations to the Premises to facilitate
     their reletting; and to apply the proceeds of any such sale or reletting
     first, to the payment of any expenses incurred by the Landlord with respect
     to any such reletting or sale; second, to the payment of any indebtedness
     of the Tenant to the Landlord other than rent; and third, to the payment of
     Rent in arrears; with the residue to be held by the Landlord and applied in
     payment of future Rent as it becomes due and payable. The Tenant shall
     remain liable for any deficiency to the Landlord;

(c)  to remedy or attempt to remedy any default of the Tenant under this Lease
     for the account of the Tenant and to enter upon the Premises for such
     purposes. No notice of the Landlord's intention to perform such covenants
     need be given the Tenant unless expressly required by this Lease. The
     Landlord shall not be liable to the Tenant for any loss, injury or damage
     caused by acts of the Landlord in remedying or attempting to remedy such
     default and the Tenant shall pay to the Landlord all REASONABLE expenses
     incurred by the Landlord in connection with remedying or attempting to
     remedy such default;

(d)  to recover from the Tenant all damages, and expenses incurred by the
     Landlord as a result of any breach by the Tenant including, if the Landlord
     terminates this Lease, any deficiency between those amounts which would
     have been payable by the Tenant for the portion of the Term following such
     termination and the net amounts actually received by the Landlord during
     such period of time with respect to the Premises; AND

(e)  to recover from the Tenant the full amount of the current month's Rent
     together with the next 3 months' instalments of Rent, all of which shall
     accrue on a day-to-day basis and shall immediately become due and payable
     as accelerated rent. xxxxxxxxxxx xx xxxx xxxxx xxxxxxx xxxxxxxxx xx
     xxxxxxxxxx xxxx xxxxxxxxxxx xxxx xx xxxxxxx xxxx xxx xxxxxxxxxx xxxxxxxxxx
     xxxx xx xxxx xxxxxxxxx xxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxx xxxx xx xx
     xxxxxxxx xxxxx xxxx xxxxx xx xxxx xxxx xxxxxxxxxxxx xxxx xxxx xxxx xxxxx xx
     xxxx xxxx xx xxxx xxxx xx xxxxxxx xx xxx xxxxxxxx xx xxxx xxxxxxxxxxxxxxxx
     xxxxx xxxxx xxxxx xx xx xxxxxxx xxxx xx xxxxxxxxxxxx xxx xxxxxxxx xxxx
     xxxxx xx xxxxxxxxxxxxx xxxxxxx xxxxxx

SECTION 9.02 DISTRESS

Notwithstanding any provision of this Lease or any provision of applicable
legislation, xxxxx xxxxx xxxxx xxx xxxxxxxx xx xxx xxxxxx xx xxx xxxxxxxx xx xxx
xxxxx xxx xxx xxxx xxxxx xx xxxxxxx xxxxx THE LANDLORD MAY AT ANY TIME levy by
distress for Rent in arrearsxxxxx xxxxxxxx xxxxxxx xxxx xxxx xxxxx
xxxxxxxxxxxxxxx WITH RESPECT TO ALL THE TENANT'S GOODS, CHATTELS, EQUIPMENT AND
TRADE FIXTURES (OTHER THAN THE TENANT'S FINANCIAL AND PERSONNEL RECORDS AND
OTHER THAN THE TENANT'S DATA BASE) BUT OTHERWISE SUBJECT TO THE PROVISIONS OF
THE LANDLORD AND TENANT ACT (ONTARIO) AS MAY BE AMENDED FROM TIME TO TIME. If
the Landlord makes any claim against the goods and chattels of the Tenant by way
of distress, this provision may be pleaded as an estoppel against the Tenant in
any action brought to test the right of the Landlord to levy such distress.

SECTION 9.03 COSTS

xxxx xxxxxxxx EACH PARTY shall pay to the xxxxxxxxxxxx OTHER PARTY  all damages
and costs (including, without limitation, all legal fees on a solicitor and his
client basis) incurred by the xxxxxxxxxx OTHER PARTY in enforcing the terms of
this Lease IF THERE IS AN EVENT OF DEFAULT, or with respect to any matter or
thing which is the obligation of xxxxx xxxxxxx xxxxx xxxxxx
xxxxxxxx xx xx xxxxxxxx xx xxxxxxxxxx xxxxxxxxxxxxx xxxxxxx xx xxxxxxxxxx xx xx
xxxxxxxxxxx xxxxxxxxxxxx  SUCH PARTY UNDER THIS LEASE.

                                      -21-

<PAGE>

SECTION 9.04 ALLOCATION OF PAYMENTS

xxxxx IF THERE IS AN EVENT OF DEFAULT, THE Landlord may at its option apply sums
received from the Tenant against any amounts due and payable by the Tenant under
this Lease in such manner as the Landlord sees fit.

SECTION 9.05 SURVIVAL OF OBLIGATIONS

If the Tenant has failed to fulfil its obligations under this Lease with respect
to the maintenance, repair and alteration of the Premises and removal of
xxxxxxxxxxxxxxx xxxx fixtures from the Premises during or at the end of the
Term, such obligations and the Landlord's rights in respect thereto shall remain
in full force and effect notwithstanding the expiration or sooner termination of
the Term.

     ARTICLE X - STATUS STATEMENT, ATTORNMENT AND SUBORDINATION

SECTION 10.01 STATUS STATEMENT

Within 10 days after written request by EITHER the Landlordxx OR the Tenant,
THE OTHER PARTY shall deliver in a form supplied by the Landlord a statement
or estoppel certificate to the x xxxxxxxx SUCH PARTY as to the status of this
Lease, including as to whether this Lease is unmodified and in full force and
effect (or, if there have been modifications that this Lease is in full force
and effect as modified and identifying the modification agreements); the
amount of Net Rent and Additional Rent then being paid and the dates to which
same have been paid; whether or not there is any existing or alleged default
by either party with respect to which a notice of default has been served and
if there is any such default, specifying the nature and extent thereof; and
any other matters pertaining to this Lease as to which xxxx xxxxxxxxx SUCH
PARTY shall request such statement or certificate.

SECTION 10.02 SUBORDINATION

This Lease and all rights of the Tenant shall be subject and subordinate to
any and all Mortgages and any ground, operating, overriding or underlying
leases, from time to time in existence against the Development or any part
thereof. SUCH SUBORDINATION BY THE TENANT SHALL ONLY BE EFFECTIVE IF THE
MORTGAGEE HAS AGREED TO THE TENANT'S RIGHT TO QUIET ENJOYMENT OF THE PREMISES
WITHOUT INTERRUPTION OR DISTURBANCE FROM OR BY SUCH MORTGAGEE, THE
REQUIREMENT OF THE MORTGAGEE, WHILE IN POSSESSION, TO PERFORM THE LANDLORD'S
OBLIGATIONS UNDER THIS LEASE ARISING DURING THE MORTGAGEE'S PERIOD OF
POSSESSION TOGETHER WITH ANY AND ALL RIGHTS, PRIVILEGES AND BENEFITS TO WHICH
THE TENANT MAY BE ENTITLED UNDER THE TERMS OF THE LEASE DESPITE ANY DEFAULT
BY THE LANDLORD TO THE MORTGAGEE AND SO LONG AS THERE IS NO EVENT OF DEFAULT.
On request, the Tenant shall subordinate this Lease and its rights under this
Lease to any and all such Mortgages and leases and to all advances made under
such Mortgages AND THE LANDLORD SHALL PAY THE MORTGAGEE'S COSTS IN CONNECTION
THEREWITH. The form of such subordination shall be as required by the
Landlord or any Mortgagee or the lessee under any such lease. LANDLORD SHALL
AT THE TENANT'S REQUEST OBTAIN WITHIN SIXTY (60) DAYS OF SUCH REQUEST AN
AGREEMENT AT THE SOLE COST AND EXPENSE OF THE TENANT (NOT TO EXCEED
$10,000.00) FROM EACH EXISTING MORTGAGEE HAVING AN INTEREST IN THE BUILDING
AS OF THE DATE OF THIS LEASE AND WHOSE INTEREST IS PRIOR TO THE TENANT'S
LEASEHOLD INTEREST IN THE BUILDING WHEREBY THE TENANT SHALL HAVE THE RIGHT TO
QUIET ENJOYMENT OF THE PREMISES WITHOUT INTERRUPTION OR DISTURBANCE FROM OR
BY SUCH MORTGAGEE, THE MORTGAGEE WHILE IN POSSESSION SHALL PERFORM THE
LANDLORD'S OBLIGATIONS UNDER THE LEASE ARISING DURING THE MORTGAGEE'S PERIOD
OF POSSESSION TOGETHER WITH ANY AND ALL RIGHTS, PRIVILEGES AND BENEFITS TO
WHICH THE TENANT MAY BE ENTITLED UNDER THE TERMS OF THE LEASE DESPITE ANY
DEFAULT BY THE LANDLORD TO THE MORTGAGEE AND SO LONG AS THERE IS NO EVENT OF
DEFAULT.

SECTION 10.03 ATTORNMENT

The Tenant shall promptly, on request, attorn to any Mortgagee, or to the owners
of the Building and Lands, or the lessor under any ground, operating,
overriding, underlying or similar lease of all or

                                      -22-

<PAGE>

substantially all of the Building made by the Landlord or otherwise affecting
the Building and Lands, or the purchaser on any foreclosure or sale proceedings
taken under any Mortgage, and shall recognize such Mortgagee, owner, lessor or
purchaser as the Landlord under this Lease.

xxxxxxxx xxxxx xxxxxxxxxxxxx xxxxxxxxxxxx xxx x xxxxxx x xxxxxxx xxxxxxxxxxxx
xxx xxxxxxxx   xxx xxxxx xxx xxxxxxxx xx xxx xxxxxx xxx xxx xxxxxxxxx xx
xxxxxxxxx xxx xxxxxxxxxx xxxxxxxxxxxx xxxxxxxxxx xx xxxxxxxxxxxxx xxxxxxxx xx
xxxx xxxxx xxx xxx xxxxxxxxxxx xxxxxxxxxxxxx xx xxxxxx xx xxx xxxxxxxxx xx xxx
xxxx xxxxx xx xxxxxxx xxxx xxxxxxxxx xxxxxx xx xxxx xxxxx xxxxxxx xx xxx
xxxxxxxxxxxxx

                           ARTICLE XI - GENERAL PROVISIONS

SECTION 11.01 RULES AND REGULATIONS

The Tenant shall comply with all Rules and Regulations, and amendments
thereto, adopted by the Landlord from time to time including those set out in
Schedule "D". Such Rules and Regulations may differentiate between different
types of businesses in the Building, and the Landlord shall xxxxx xx
xxxxxxxxxxx USE COMMERCIALLY REASONABLE EFFORTS to enforce any Rule or
Regulation or the provisions of any other lease against any other tenant, and
the Landlord shall have no liability to the Tenant with respect thereto.

SECTION 11.02 DELAY

Except as expressly provided in this Lease, whenever the Landlord or Tenant is
delayed in the fulfillment of any obligation under this Lease (other than the
payment of Rent and xxxxxxxxxxxxxx VACATING of the Premises on termination) by
an unavoidable occurrence which is not the fault of the party delayed in
performing such obligation, then the time for fulfillment of such obligation
shall be extended during the period in which such circumstances operate to delay
the fulfilment of such obligation.

SECTION 11.03 OVERHOLDING

If the Tenant remains in possession of the Premises after the end of the Term
with the consent of the Landlord but without having executed and delivered a new
lease or an agreement extending the Term, there shall be no tacit renewal of
this Lease, and the Tenant shall be deemed to be occupying the Premises as a
Tenant from month to month TERMINABLE BY EITHER PARTY ON NOT LESS THAN NINETY
(90) DAYS' WRITTEN NOTICE AND at a monthly Net Rent payable in advance on the
first day of each month equal to xxxxxxxx 150% OF the monthly amount of Net Rent
payable during the last month of the Term, and otherwise upon the same terms as
are set forth in this Lease, so far as these are applicable to a monthly
tenancy.

SECTION 11.04 WAIVER

If either the Landlord or Tenant excuses or condones any default by the other of
any obligation under this Lease, no waiver of such obligation shall be implied
in respect of any continuing or subsequent default.

SECTION 11.05 REGISTRATION

Neither the Tenant nor anyone claiming under the Tenant shall register this
Lease or any Transfer without the prior written consent of the Landlord. If the
Tenant or any permitted Transferee wishes to register a document for the
purposes of giving notice of this Lease or a Transfer, then the Landlord shall,
at the request and expense of the Tenant, execute a notice, caveat or short form
of Lease for the purposes of registration in such form as REASONABLY approved by
the Landlord and without disclosure of any MONETARY terms which the Landlord
does not desire to have disclosed. If the Lands comprise more than one parcel of
land, the Landlord may direct the Tenant or Transferee as to the parcel or
parcels against which registration may be affected PROVIDED SUCH INCLUDE THE

                                      -23-

<PAGE>

PREMISES AND ACCESS THERETO.

SECTION 11.06 NOTICES

Any notice, consent or other instrument which may be or is required to be given
under this Lease shall be in writing and shall be delivered in person or sent by
registered mail postage prepaid, addressed: (a) if to the Landlord: c/o The
Cadillac Fairview Corporation Limited, 20 Queen Street West, 5th Floor, Toronto,
Ontario, M5H 3R4, Attention: Executive Vice President, Property Management, with
a copy to the Building Manager and (b) if to the Tenant, at the Premises xxx xx
xxx xxxxxxxxxx xxxxxx xx xxx xxxxxx xxxx, ATTENTION: CHIEF FINANCIAL OFFICER AND
GENERAL COUNSEL. Any such notice or other instrument shall be deemed to have
been given and received on the day upon which personal delivery is made or, if
mailed, then 48 hours following the date of mailing. Either party may give
notice to the other of any change of address WITHIN CANADA and after the giving
of such notice, the address therein specified is deemed to be the address of
such party for the giving of notices. If postal service is interrupted or
substantially delayed, all notices or other instruments shall be delivered in
person.

SECTION 11.07 SUCCESSORS

The rights and liabilities created by this xxxxxxx LEASE extend to and bind the
successors and assigns of the Landlord and the heirs, executors, administrators
and permitted successors and assigns of the Tenant. No rights, however, shall
enure to the benefit of any Transferee unless the provisions of Article VIII are
complied with.

SECTION 11.08 JOINT AND SEVERAL LIABILITY

If there is at any time more than one Tenant or LANDLORD OR more than one Person
constituting the Tenant OR LANDLORD, their covenants shall be considered to be
joint and several and shall apply to each and every one of them. If the Tenant
is or becomes a partnership, each Person who is a member, or shall become a
member, of such partnership or its successors shall be and continue to be
jointly and severally liable for the performance of all covenants of the Tenant
pursuant to this Lease, whether or not such Person ceases to be a member of such
partnership or its successor.

SECTION 11.09 CAPTIONS AND SECTION NUMBERS

The captions, section numbers, article numbers and table of contents appearing
in this xxxxxxxxx LEASE are inserted only as a matter of convenience and in no
way affect the substance of this Lease.

SECTION 11.10 EXTENDED MEANINGS

The words "hereof", "hereto" and "hereunder" and similar expressions used in
this Lease relate to the whole of this Lease and not only to the provisions in
which such expressions appear. This Lease shall be read with all changes in
number and gender as may be appropriate or required by the context. Any
reference to the Tenant includes, where the context allows, the employees,
agents, invitees and licensees of the Tenant and all others over whom the Tenant
might reasonably be expected to exercise control.

SECTION 11.11 PARTIAL INVALIDITY

All of the provisions of this Lease are to be construed as covenants even though
not expressed as such. If any such provision is held or rendered illegal or
unenforceable it shall be considered separate and severable from this Lease and
the remaining provisions of this Lease shall remain in force and bind the
parties as though the illegal or unenforceable provision had never been included
in this Lease.

                                      -24-

<PAGE>

SECTION 11.12 ENTIRE AGREEMENT

This Lease and the Schedules and riders, if any, attached hereto, and the
Landlord's leasehold improvement manual, set forth the entire agreement between
the Landlord and Tenant concerning the Premises and there are no agreements or
understandings between them other than as are herein set forth. Subject to
Section 11.01, this Lease and its Schedules and riders may not be modified
except by agreement in writing executed by the Landlord and Tenant.

SECTION 11.13 GOVERNING LAW

This Lease shall be construed in accordance with and governed by the laws of the
Province of Ontario.

SECTION 11.14 TIME OF THE ESSENCE

Time is of the essence of this Lease.

SECTION 11.15 QUIET ENJOYMENT

If xxxx xxxxxx xxxx xxxxx xxxxx xxxxxxxx xxx xx xxx xxxxxxxxxxxx xxxxx xxxx
xxxxxxx xxx xxxxx xxx xxxxx THERE IS no Event of Default, the Tenant shall be
entitled to peaceful and quiet enjoyment of the Premises for the Term without
interruption or interference by the Landlord or any Person claiming through the
Landlord.

                           ARTICLE XII - SPECIAL PROVISIONS

SECTION 12.01 LEASEHOLD IMPROVEMENT ALLOWANCE

AS AN INDUCEMENT TO ENTER INTO THIS LEASE, THE LANDLORD WILL PAY TO THE TENANT
THE FOLLOWING LEASEHOLD IMPROVEMENT ALLOWANCES FOR THE PURPOSE OF CARRYING OUT
TENANT'S WORK ON THE PREMISES:

(a)  FIRST LEASEHOLD IMPROVEMENT ALLOWANCE

     WITH RESPECT TO THE PREMISES (OTHER THAN THE FIRST ADDITIONAL PREMISES) THE
     LANDLORD WILL PAY TO THE TENANT THE SUM EQUAL TO TWENTY FIVE DOLLARS
     ($25.00) PER SQUARE FOOT (PLUS APPLICABLE GOODS AND SERVICE TAX) OF THE
     RENTABLE AREA OF THE PREMISES (OTHER THAN THE FIRST ADDITIONAL PREMISES).
     THE LANDLORD SHALL, ON NOT MORE THAN THREE SEPARATE OCCASIONS WHILE THE
     TENANT IS CARRYING OUT ITS LEASEHOLD IMPROVEMENTS WITH RESPECT TO THE
     PREMISES (OTHER THAN THE FIRST ADDITIONAL PREMISES) ADVANCE TO THE TENANT
     PORTIONS OF THE FIRST LEASEHOLD IMPROVEMENT ALLOWANCE (SUBJECT TO
     VERIFICATION OF THE RENTABLE AREA OF THE PREMISES) TO BE PAYABLE WITHIN
     TEN BUSINESS DAYS (BEING ANY DAY OTHER THAN SATURDAYS, SUNDAYS OR
     STATUTORY HOLIDAYS) FOLLOWING THE DATE OF THE TENANT'S WRITTEN REQUEST
     FOR SUCH DRAW (AND SUBJECT TO ALL REQUIRED HOLDBACKS UNDER THE
     CONSTRUCTION LIEN ACT (ONTARIO)) SUBJECT TO RECEIPT, REVIEW AND APPROVAL
     BY THE LANDLORD OF EACH OF THE FOLLOWING:

     (i)    DELIVERY OF RECEIPTED INVOICES FOR ALL TENANT'S WORK COMPLETED TO
            DATE OF SUCH DRAW REQUEST;

     (ii)   THE TENANT SATISFYING THE LANDLORD THAT THE VALUE OF THE
            CONSTRUCTION MATERIALS AND THE LABOUR THEREFOR IS COMMENSURATE WITH
            THE AMOUNTS INVOICED;

     (iii)  THE STATEMENT FROM THE TENANT'S CONTRACTOR CERTIFYING THAT THE LEVEL
            OF WORK HAS BEEN COMPLETED IN RESPECT TO THE CURRENT PROGRESS DRAW;

     (iv)   AN INVOICE FROM THE TENANT TO THE LANDLORD INCLUDING THE TENANT'S
            GOODS AND

                                      -25-

<PAGE>

            SERVICES TAX REGISTRATION NUMBER.  IN LIEU OF RECEIPTED
            INVOICES FOR THE PERFORMANCE OF THE TENANT'S WORK, THE LANDLORD
            SHALL ACCEPT UNRECEIPTED INVOICES PROVIDED THAT THE TENANT DELIVERS
            TO THE LANDLORD, IN ADDITION TO SUCH OTHER REQUIREMENTS SET FORTH IN
            THIS SECTION 12.01 A STATUTORY DECLARATION BY THE TENANT'S
            CONTRACTOR THAT ALL SUBCONTRACTORS, THEIR EMPLOYEES AND SUPPLIERS
            HAVE BEEN PAID, AS WELL AS A DIRECTION TO THE LANDLORD ASSIGNING
            PAYMENT TO THE TENANT'S CONTRACTOR AND THE TENANT JOINTLY.

     PRIOR TO MAKING THE FINAL ADVANCE OF THE FIRST LEASEHOLD IMPROVEMENT
     ALLOWANCE, THE TENANT SHALL PROVIDE EACH OF THE FOLLOWING TO THE LANDLORD:

     (v)    AS BUILT ARCHITECTURAL, MECHANICAL AND ELECTRICAL DRAWINGS WITH
            RESPECT TO THE TENANT'S IMPROVEMENTS TO THE PREMISES (OTHER THAN THE
            FIRST ADDITIONAL PREMISES):

     (vi)   COMPLETION OF ALL OF THE TENANT'S LEASEHOLD IMPROVEMENTS IN
            ACCORDANCE WITH PLANS AND SPECIFICATIONS PROVIDED BY THE TENANT TO
            THE LANDLORD AND APPROVED BY THE LANDLORD:

     (vii)  EVIDENCE SATISFACTORY TO THE LANDLORD THAT ALL ACCOUNTS RELATING TO
            THE TENANT'S LEASEHOLD IMPROVEMENTS HAVE BEEN PAID AND THAT NO LIENS
            HAVE OR MAY BE CLAIMED WITH RESPECT THERETO; AND

     (viii) A STATUTORY DECLARATION OF AN OFFICER OF THE TENANT CONFIRMING THAT
            THERE ARE NO LIENS REGISTERED AGAINST THE PREMISES OR THE BUILDING
            IN RELATION TO THE TENANT'S WORK ON THE PREMISES.

     THE LANDLORD SHALL ONLY BE REQUIRED TO PAY THE LESSER OF THE FIRST
     LEASEHOLD IMPROVEMENT ALLOWANCE AND THE TOTAL COST OF THE TENANT'S WORK
     WITH RESPECT TO THE PREMISES (OTHER THAN THE FIRST ADDITIONAL PREMISES). IN
     THE EVENT THE TOTAL COST OF THE TENANT'S WORK WITH RESPECT TO THE PREMISES
     (OTHER THAN THE FIRST ADDITIONAL PREMISES) IS LESS THAN THE FIRST LEASEHOLD
     IMPROVEMENT ALLOWANCE, THE LANDLORD SHALL CREDIT THE TENANT WITH SUCH
     DIFFERENCE AGAINST THE FIRST RENTS DUE UNDER THE LEASE.

(b)  SECOND LEASEHOLD IMPROVEMENT ALLOWANCE

     WITH RESPECT TO THE FIRST ADDITIONAL PREMISES THE LANDLORD WILL PAY TO THE
     TENANT THE SUM EQUAL TO TWENTY FIVE DOLLARS ($25.00) PER SQUARE FOOT (PLUS
     APPLICABLE GOODS AND SERVICE TAX) OF THE RENTABLE AREA OF THE FIRST
     ADDITIONAL PREMISES. THE LANDLORD SHALL, ON NOT MORE THAN THREE SEPARATE
     OCCASIONS WHILE THE TENANT IS CARRYING OUT ITS LEASEHOLD IMPROVEMENTS WITH
     RESPECT TO THE FIRST ADDITIONAL PREMISES ADVANCE TO THE TENANT PORTIONS OF
     THE SECOND LEASEHOLD IMPROVEMENT ALLOWANCE (SUBJECT TO VERIFICATION OF THE
     RENTABLE AREA OF THE FIRST ADDITIONAL PREMISES) TO BE PAYABLE WITHIN TEN
     BUSINESS DAYS FOLLOWING THE DATE OF THE TENANT'S WRITTEN REQUEST FOR SUCH
     DRAW (AND SUBJECT TO ALL REQUIRED HOLDBACKS UNDER THE CONSTRUCTION LIEN ACT
     (ONTARIO)) SUBJECT TO RECEIPT, REVIEW AND APPROVAL BY THE LANDLORD OF EACH
     OF THE FOLLOWING:

     (i)    DELIVERY OF RECEIPTED INVOICES FOR ALL TENANT'S WORK COMPLETED TO
            DATE OF SUCH DRAW REQUEST;

     (ii)   THE TENANT SATISFYING THE LANDLORD THAT THE VALUE OF THE
            CONSTRUCTION MATERIALS AND THE LABOUR THEREFOR IS COMMENSURATE WITH
            THE AMOUNTS INVOICED;

     (iii)  THE STATEMENT FROM THE TENANT'S CONTRACTOR CERTIFYING THAT THE LEVEL
            OF WORK HAS BEEN COMPLETED IN RESPECT TO THE CURRENT PROGRESS DRAW;

     (iv)   AN INVOICE FROM THE TENANT TO THE LANDLORD INCLUDING THE TENANT'S
            GOODS AND SERVICES TAX REGISTRATION NUMBER.  IN LIEU OF RECEIPTED
            INVOICES FOR THE

                                      -26-

<PAGE>

            PERFORMANCE OF THE TENANT'S WORK, THE LANDLORD SHALL
            ACCEPT UNRECEIPTED INVOICES PROVIDED THAT THE TENANT DELIVERS TO THE
            LANDLORD, IN ADDITION TO SUCH OTHER REQUIREMENTS SET FORTH IN THIS
            SECTION 12.01, A STATUTORY DECLARATION BY THE TENANT'S CONTRACTOR
            THAT ALL SUBCONTRACTORS, THEIR EMPLOYEES AND SUPPLIERS HAVE BEEN
            PAID, AS WELL AS A DIRECTION TO THE LANDLORD ASSIGNING PAYMENT TO
            THE TENANT'S CONTRACTOR AND THE TENANT JOINTLY.

     PRIOR TO MAKING THE FINAL ADVANCE OF THE SECOND LEASEHOLD IMPROVEMENT
     ALLOWANCE, THE TENANT SHALL PROVIDE EACH OF THE FOLLOWING TO THE LANDLORD:

     (v)    AS BUILT ARCHITECTURAL, MECHANICAL AND ELECTRICAL DRAWINGS WITH
            RESPECT TO THE TENANT'S IMPROVEMENTS TO THE FIRST ADDITIONAL
            PREMISES;

     (vi)   COMPLETION OF ALL OF THE TENANT'S LEASEHOLD IMPROVEMENTS IN
            ACCORDANCE WITH PLANS AND SPECIFICATIONS PROVIDED BY THE TENANT TO
            THE LANDLORD AND APPROVED BY THE LANDLORD;

     (vii)  THE TENANT PRODUCING EVIDENCE SATISFACTORY TO THE LANDLORD THAT ALL
            ACCOUNTS RELATING TO THE TENANT'S LEASEHOLD IMPROVEMENTS HAVE BEEN
            PAID AND THAT NO LIENS HAVE OR MAY BE CLAIMED WITH RESPECT THERETO;
            AND

     (viii) A STATUTORY DECLARATION OF AN OFFICER OF THE TENANT CONFIRMING THAT
            THERE ARE NO LIENS REGISTERED AGAINST THE FIRST ADDITIONAL PREMISES
            OR THE BUILDING IN RELATION TO THE TENANT'S WORK.

     THE LANDLORD SHALL NOT BE REQUIRED TO PAY ANY AMOUNT IN EXCESS OF THE
     SECOND LEASEHOLD IMPROVEMENT ALLOWANCE FOR THE TOTAL COST OF THE TENANT'S
     WORK WITH RESPECT TO THE FIRST ADDITIONAL PREMISES. IN THE EVENT THE TOTAL
     COST OF THE TENANT'S WORK WITH RESPECT TO THE FIRST ADDITIONAL PREMISES IS
     LESS THAN THE SECOND LEASEHOLD IMPROVEMENT ALLOWANCE, THE LANDLORD SHALL
     CREDIT THE TENANT WITH SUCH DIFFERENCE AGAINST THE NEXT RENTS DUE UNDER THE
     LEASE.

SECTION 12.02 LANDLORD'S WORK

THE LANDLORD AGREES TO DELIVER THE PREMISES IN BASE BUILDING CONDITION. FOR
THE PURPOSES OF THIS LEASE, "BASE BUILDING CONDITION" SHALL MEAN THE REMOVAL
OF ALL INTERNAL PARTITIONING, THE INSTALLATION OF T-BAR SUSPENDED CEILING,
FLUORESCENT LIGHT FIXTURES, NEW ACOUSTIC CEILING TILES, HORIZONTAL VENETIAN
BLINDS, DEMISING WALLS AND ONE ENTRANCE DOOR WITH LOCKSET AND TWO SETS OF
KEYS PER FLOOR. IN ADDITION TO THE FOREGOING, THE LANDLORD AGREES TO CARRY
OUT THE FOLLOWING WORK IN A GOOD AND WORKMANLIKE MANNER IN COMPLIANCE WITH
ALL GOVERNMENTAL REQUIREMENTS HAVING JURISDICTION AND USE ITS REASONABLE BEST
EFFORTS TO COMPLETE THE FOLLOWING WORK PRIOR TO JUNE 1, 1997 (OTHER THAN THE
WORK WITH RESPECT TO THE FIRST ADDITIONAL PREMISES WHERE THE LANDLORD SHALL
USE REASONABLE BEST EFFORT TO COMPLETE BY JUNE 1,1998):

(a)  DELIVERY OF EXISTING ELECTRICAL POWER TO THE PREMISES,

(b)  REPLACE ANY DAMAGED OR STAINED ACOUSTIC CEILING TILES IN THE PREMISES WITH
     NEW CEILING TILES IN THE SAME STYLE OF THE EXISTING TILES CURRENTLY
     INSTALLED IN THE PREMISES,

(c)  PROVIDE AND INSTALL NEW FLUORESCENT FIXTURES COMPLETE WITH NEW DIFFUSERS
     AND THE BUILDING'S STANDARD BULBS IN A SUFFICIENT QUANTITY TO PROVIDE AT
     LEAST 50-60 FOOT CANDLES OF LIGHT THROUGHOUT THE PREMISES,

(d)  REPAIR OR REPLACE ANY DAMAGED OR MISSING HORIZONTAL VENETIAN WINDOW BLINDS
     TO ALL EXTERIOR WINDOWS OF THE PREMISES, TO THE BUILDING'S STANDARD,

(e)  PROVIDE EMERGENCY AND COMMON AREA LIGHTING TO MEET BUILDING CODE
     REQUIREMENTS FOR AN OPEN CONCEPT DESIGN,

                                      -27-

<PAGE>

(f)  THE PREMISES (INCLUDING THE FIRST ADDITIONAL PREMISES AND, IF APPLICABLE,
     THE SPECIAL REFUSAL SPACE) SHALL BE EQUIPPED TO MEET CODE REQUIREMENTS FOR
     COMMERCIAL OFFICE SPACE AS AT THE APPLICABLE COMMENCEMENT DATE THEREFOR
     OTHER THAN HANDICAP ACCESSIBILITY AND RELATED ITEMS WHICH HANDICAP
     ACCESSIBILITY AND RELATED ITEMS, WITHIN THE PREMISES, SHALL BE COMPLETED BY
     THE TENANT IF REQUIRED BY SUCH CODE REQUIREMENTS SAVE AS PROVIDED IN
     SUBSECTION 12.02(j),

(g)  REMOVE AND DISPOSE OF THE FLOOR COVERINGS CURRENTLY SITUATED ON THE FLOOR
     OF THE PREMISES,

(h)  REPAIR ANY DAMAGED FLOOR SURFACE IN THE PREMISES TO BE READY TO RECEIVE THE
     TENANT'S FLOOR COVERINGS,

(i)  COMPLY WITH THE ONTARIO BUILDING CODE'S REQUIREMENTS FOR HANDICAPPED
     BARRIER FREE ACCESS TO THE BUILDING,

(j)  COMPLY WITH THE ONTARIO BUILDING CODE'S REQUIREMENTS FOR HANDICAPPED
     BARRIER FREE ACCESS IN THE WASHROOM FACILITIES LOCATED IN THE PREMISES,

(k)  DEMISING WALLS AND ENTRANCE/EXIT DOORS FROM THE COMMON AREAS OF THE
     BUILDING IN ACCORDANCE WITH DESIGN LAYOUTS AGREED UPON BY THE TENANT AND
     THE LANDLORD; AND

(l)  REMOVE ALL OF THE EXISTING INTERIOR PARTITIONING AND CLEAN ALL PERIMETER
     RADIATOR UNITS, INSIDE AND OUTSIDE.

THE LANDLORD'S WORK SHALL APPLY TO THE PREMISES, TO THE FIRST ADDITIONAL
PREMISES AND, IF APPLICABLE, TO THE SPECIAL REFUSAL SPACE (AS DEFINED IN SECTION
12.07).

SECTION 12.03 TENANT'S WORK

THE TENANT SHALL BE RESPONSIBLE FOR THE INSTALLATION AND COST OF ALL LEASEHOLD
IMPROVEMENTS INCLUDING WITHOUT LIMITATION, ALL INTERNAL PARTITIONS, FIXTURES,
MODIFICATIONS TO THE BUILDING'S SYSTEMS, INSTALLATION OF SPECIAL EQUIPMENT
REQUIRED BY THE TENANT, TELEPHONES, FACSIMILES MACHINES OR OTHER SPECIAL
COMMUNICATION EQUIPMENT SAVE AND EXCEPT ONLY LANDLORD'S WORK AS SET OUT IN
SECTION 12.02 OF THIS LEASE.  THE TENANT SHALL SUBMIT TO THE LANDLORD FOUR SETS
OF WORKING DRAWINGS OF ITS PROPOSED IMPROVEMENTS TO THE PREMISES WHICH DRAWINGS
MUST BE APPROVED BY THE LANDLORD IN ACCORDANCE WITH SECTION 5.03. ALL TENANT'S
WORK SHALL BE CARRIED ON IN ACCORDANCE WITH THE TERMS AND PROVISIONS OF THIS
LEASE INCLUDING WITHOUT LIMITATION THE REQUIREMENTS OF SECTION 5.03 AND THE
TERMS AND PROVISIONS OF THE TENANT LEASEHOLD IMPROVEMENT MANUAL SUPPLIED BY THE
LANDLORD. PRIOR TO COMMENCING ANY WORK OR INSTALLATION, THE TENANT SHALL APPLY
FOR AND THEREAFTER OBTAIN THE PRIOR WRITTEN APPROVAL OF THE LANDLORD AND SHALL
OBTAIN ALL NECESSARY BUILDING PERMITS AND APPROVALS REQUIRED BY THE CITY OF
NORTH YORK AND COPIES THEREOF HAVE BEEN PROVIDED TO THE LANDLORD. IF THE TENANT
COMMENCES ITS WORK PRIOR TO OBTAINING SUCH PERMITS AND APPROVALS, THE TENANT
SHALL BE LIABLE FOR THE COST OF ALL RECTIFICATION REQUIRED BY THE APPLICABLE
MUNICIPAL OR GOVERNMENTAL AUTHORITIES IN ORDER TO MEET BUILDING CODE
REQUIREMENTS. THE LANDLORD'S APPROVAL SHALL NOT UNREASONABLY WITHHELD OR
DELAYED. THE LANDLORD ACKNOWLEDGES THAT PART OF THE TENANT'S WORK TO BE DONE BY
THE TENANT AT ITS SOLE COST AND EXPENSE INCLUDES THE INSTALLATION OF AN
EMERGENCY BACK UP HEATING, VENTILATING AND AIR CONDITIONING SYSTEM AND
GENERATOR. LANDLORD AGREES THAT SUCH INSTALLATION SHALL BE PERMITTED SUBJECT TO
ITS CONSENT, NOT TO BE UNREASONABLY WITHHELD OR DELAYED AND SUBJECT TO ALL OTHER
REQUIREMENTS UNDER THIS LEASE AND THE LEASEHOLD IMPROVEMENT MANUAL.

SECTION 12.04 EARLY ACCESS AND OCCUPANCY

THE LANDLORD SHALL PERMIT THE TENANT ACCESS TO THE PREMISES (OTHER THAN THE
FIRST ADDITIONAL PREMISES) NOT LATER THAN JUNE 1, 1997 PROVIDED THAT THE TENANT
HAS OBTAINED OR APPLIED FOR ALL REQUIRED APPROVALS IN ACCORDANCE WITH SECTIONS
5.03 AND 12.03 OF THIS LEASE. FROM THE DATE THAT THE LANDLORD PERMITS THE TENANT
ACCESS AND FOR A PERIOD OF NINETY (90) DAYS THEREAFTER (THE "FIXTURING PERIOD"),
THE TENANT SHALL DILIGENTLY CARRY OUT THE TENANT'S WORK IN ACCORDANCE

                                     -28-
<PAGE>

WITH THE PROVISIONS OF SECTIONS 5.03 AND 12.03. DURING THE FIXTURING PERIOD,
THE TENANT SHALL NOT BE REQUIRED TO PAY NET RENT, ITS PROPORTIONATE SHARE OF
TAXES, OPERATING COSTS, UTILITIES, HOISTING CHARGES, SECURITY OR OTHER
SPECIAL COSTS PROVIDED THAT THE TENANT SHALL BE BOUND BY AND PERFORM ALL
OTHER OBLIGATION UNDER THIS LEASE. PROVIDED THE TENANT SHALL HAVE COMPLETED
ALL THE TENANT'S WORK IN ACCORDANCE WITH THE PROVISIONS OF THIS LEASE AND THE
TENANT LEASEHOLD IMPROVEMENT MANUAL, THE TENANT SHALL BE PERMITTED TO CARRY
ON BUSINESS IN THE PREMISES DURING THE REMAINDER OF THE FIXTURING PERIOD
(OTHER THAN THE FIRST ADDITIONAL PREMISES). FROM AND INCLUDING THE
COMMENCEMENT DATE, THE TENANT SHALL BEGIN MAKING ALL REQUIRED PAYMENTS OF NET
RENT AND ITS PROPORTIONATE SHARE OF TAXES, OPERATING COSTS AND UTILITIES IN
ACCORDANCE WITH THE PROVISIONS OF THIS LEASE. IN THE EVENT THE LANDLORD HAS
NOT COMPLETED ITS WORK SET OUT IN SECTION 12.02 WITH RESPECT TO THE PREMISES
(OTHER THAN THE FIRST ADDITIONAL PREMISES) ON OR BEFORE JUNE 1, 1997, TO
PERMIT THE TENANT ACCESS ON OR BEFORE SUCH DATE, THE TENANT SHALL BE
PERMITTED ACCESS ON SUCH SUBSEQUENT DATE ON WHICH THE LANDLORD SHALL HAVE
COMPLETED ITS WORK (THE "COMPLETION DATE") AND

(a)  THE FIXTURING PERIOD SHALL COMMENCE ON THE COMPLETION DATE AND END ON THE
     NINETIETH (90TH) DAY AFTER THE COMPLETION DATE;

(b)  THE COMMENCEMENT DATE SHALL BE ON THE DAY NEXT FOLLOWING THE EXPIRY OF THE
     FIXTURING PERIOD,

(c)  THE DATES FOR THE PAYMENT OF NET RENT IN SECTIONS 2.02(a), (b) AND (c)
     SHALL BE POSTPONED FOR CORRESPONDING PERIODS OF TIME AND

(d)  THE DATE IN SECTION 12.05(c) AND THE TERMINATION DATE REFERRED TO IN
     SECTION 12.05 SHALL BE POSTPONED FOR CORRESPONDING PERIODS OF TIME.

ON OR BEFORE THE COMMENCEMENT DATE, THE LANDLORD AND TENANT SHALL ENTER INTO A
WRITTEN AGREEMENT CONFIRMING SUCH CHANGES AND POSTPONEMENTS (IF ANY) WITH
RESPECT TO THE COMMENCEMENT DATE AND OTHER DATES. SAVE AND EXCEPT AS SET OUT IN
THIS SECTION 12.04, THE TENANT ACKNOWLEDGES THAT IT HAS NO OTHER REMEDY AGAINST
THE LANDLORD WITH RESPECT TO ANY DELAY IN THE COMMENCEMENT OF THE FIXTURING
PERIOD PROVIDED SUCH DELAY DOES NOT EXCEED THIRTY (30) DAYS.

SECTION 12.05 TERMINATION RIGHT

PROVIDED THAT:

(a)  THERE IS NOT AN EVENT OF DEFAULT WHICH IN THE REASONABLE OPINION OF THE
     LANDLORD IS MATERIAL,

(b)  THERE HAS NOT BEEN AN ASSIGNMENT OF THE LEASE EXCEPT TO A RELATED
     TRANSFEREE, AND

(c)  THE TENANT HAS GIVEN THE LANDLORD WRITTEN NOTICE ON OR BEFORE MARCH 1, 2002
     SPECIFYING WHAT PART OF THE PREMISES THE TENANT INTENDS TO SURRENDER (THE
     "SURRENDERED PREMISES")

THEN THE TENANT SHALL HAVE THE RIGHT TO SURRENDER TO THE LANDLORD THE
SURRENDERED PREMISES EFFECTIVE ON SEPTEMBER 1, 2002 (THE "TERMINATION DATE"). ON
OR BEFORE THE TERMINATION DATE, THE TENANT SHALL PAY TO THE LANDLORD BY WAY OF
CERTIFIED CHEQUE OR BANK DRAFT A TERMINATION FEE EQUAL TO $30.00 PER SQUARE FOOT
OF THE RENTABLE AREA OF THE SURRENDERED PREMISES AND SHALL EXECUTE THE
LANDLORD'S REASONABLE FORM OF SURRENDER AGREEMENT WITH RESPECT TO THE
SURRENDERED PREMISES WHICH SHALL INCLUDE WITHOUT LIMITATION RECIPROCAL RELEASES.
IN THE EVENT THE SURRENDERED PREMISES CONSTITUTE PART OF A FLOOR, THE LANDLORD
AND TENANT SHALL MUTUALLY AGREE, BOTH ACTING REASONABLY, AS TO THE AREA AND
LOCATION OF SUCH SURRENDERED PREMISES. IN THE EVENT THE LANDLORD AND TENANT HAVE
NOT MUTUALLY AGREED AS TO THE AREA AND LOCATION OF SUCH SURRENDERED PREMISES ON
OR BEFORE THE SIXTIETH (60TH) DAY PRIOR TO THE TERMINATION DATE, EITHER THE
LANDLORD OR THE TENANT MAY BY WRITTEN NOTICE REQUIRE ARBITRATION OF THE ISSUE
WHEREUPON THE PARTIES SHALL JOINTLY APPOINT A SINGLE ARBITRATOR.  IF THE PARTIES
ARE UNABLE TO

                                     -29-

<PAGE>

AGREE UPON AN ARBITRATOR, EITHER PARTY MAY APPLY TO A JUDGE OF THE ONTARIO
COURT (GENERAL DIVISION) TO MAKE SUCH APPOINTMENT. THE DECISION OF THE
ARBITRATOR SO APPOINTED SHALL BE FINAL AND BINDING UPON THE PARTIES HERETO
WITH NO RIGHT TO APPEAL OR TO SEEK LEAVE TO APPEAL THEREFROM. IT IS
UNDERSTOOD AND AGREED THAT THE ARBITRATOR SHALL BE QUALIFIED BY EDUCATION,
EXPERIENCE AND TRAINING TO MAKE A DECISION ON THE MATTER BEING ARBITRATED.
THE PARTIES COVENANT THAT THEIR DISPUTES SHALL BE SO DECIDED BY ARBITRATION
ALONE AND NOT BY RECOURSE TO ANY COURT OR ACTION OF LAW. THE ARBITRATION
SHALL BE CARRIED OUT PURSUANT TO THE PROVISIONS OF THE ARBITRATIONS ACT S.O.
1991 C.17 AS AMENDED OR REPLACED. THE EXPENSES OF ARBITRATION SHALL BE BORNE
EQUALLY BY THE LANDLORD AND TENANT EXCEPT THAT EACH PARTY SHALL BE
RESPONSIBLE FOR ITS RESPECTIVE SOLICITORS' FEES AND WITNESSES. THE TENANT
SHALL LEAVE THE SURRENDERED PREMISES IN GOOD AND SUBSTANTIAL REPAIR
(REASONABLE WEAR AND TEAR EXCEPTED) AND REPAIR ALL DAMAGE TO THE AREAS
OUTSIDE THE PREMISES RESULTING OR ARISING FROM THE TENANT'S VACATING THE
SURRENDERED PREMISES IN ACCORDANCE WITH ITS OBLIGATIONS UNDER THE LEASE.

SECTION 12.06 RENEWAL OPTIONS

PROVIDED THAT:

(a)  THERE IS NOT AN EVENT OF DEFAULT, WHICH IN THE REASONABLE OPINION OF THE
     LANDLORD IS MATERIAL,

(b)  THERE HAS NOT BEEN AN ASSIGNMENT OF THE LEASE EXCEPT TO A RELATED
     TRANSFEREE,

(c)  THE TENANT HAS GIVEN WRITTEN NOTICE TO THE LANDLORD NO EARLIER THAN TWELVE
     MONTHS AND NO LATER THAN SIX MONTHS PRIOR TO THE EXPIRATION OF THE TERM (OR
     THE TERM AS RENEWED, AS THE CASE MAY BE)

THEN THE TENANT SHALL HAVE TWO SUCCESSIVE RIGHTS TO RENEW THE TERM FOR A PERIOD
OF FIVE YEARS EACH, SUCH RENEWALS TO COMMENCE UPON THE EXPIRATION OF THE TERM
(OR THE TERM AS RENEWED, AS THE CASE MAY BE) AND THIS LEASE AND ALL OF ITS TERMS
SHALL CONTINUE IN FULL FORCE AND EFFECT DURING SUCH RENEWAL PERIODS, EXCEPT
THAT:

(d)  THE TENANT SHALL NOT BE ENTITLED TO ANY RENT FREE OR RENT REDUCED
     PERIODS, LANDLORD'S WORK, LEASEHOLD IMPROVEMENT ALLOWANCES OR OTHER
     INDUCEMENTS,

(e)  THE TENANT SHALL NOT HAVE ANY FURTHER OPTION TO EXTEND THE TERM FOLLOWING
     THE EXERCISE, IF ANY, OF THE FOREGOING TWO RENEWAL OPTIONS,

(f)  DURING EACH RENEWAL, THE TENANT SHALL PAY A NET RENT BASED ON THE THEN
     CURRENT FAIR MARKET RENT FOR THE PREMISES TAKING INTO ACCOUNT THAT THERE IS
     NO BROKERAGE COMMISSION AND THAT THE TENANT IS RECEIVING NO TENANT
     INDUCEMENTS AND TAKING INTO CONSIDERATION UNIMPROVED PREMISES SIMILAR TO
     THE PREMISES IN AN UNIMPROVED CONDITION WHICH ARE COMPARABLE IN SIZE,
     LOCATION, TYPE AND CONDITION FOR TENANTS LEASING SIMILAR PREMISES OF A
     SIMILAR SIZE AND TERM. IN THE EVENT THAT SUCH RENT HAS NOT BEEN AGREED UPON
     BY THE PARTIES FOUR MONTHS PRIOR TO THE COMMENCEMENT DATE OF THE RENEWAL
     TERM, EITHER PARTY MAY BY WRITTEN NOTICE REQUIRE ARBITRATION OF THE ISSUE,
     WHEREUPON THE PARTIES SHALL JOINTLY APPOINT A SINGLE ARBITRATOR. IF THE
     PARTIES ARE UNABLE TO AGREE UPON AN ARBITRATOR, EITHER PARTY MAY APPLY TO A
     JUDGE OF THE ONTARIO COURT (GENERAL DIVISION) TO MAKE SUCH APPOINTMENT. THE
     DECISION OF THE ARBITRATOR SO APPOINTED AS TO SUCH FAIR MARKET RENT SHALL
     BE FINAL AND BINDING UPON THE PARTIES HERETO WITH NO RIGHT TO APPEAL OR TO
     SEEK LEAVE TO APPEAL THEREFROM. THE PARTIES COVENANT THAT THEIR DISPUTES
     SHALL BE SO DECIDED BY ARBITRATION ALONE AND NOT BY RECOURSE TO ANY COURT
     OR ACTION OF LAW. IN RENDERING ITS DECISION, THE ARBITRATOR SHALL APPLY AND
     HAVE REGARD TO THE CRITERIA FOR ESTABLISHING THE FAIR MARKET RENT SET OUT
     IN THIS SECTION 12.06. THE ARBITRATION SHALL BE CARRIED OUT PURSUANT TO THE
     PROVISIONS OF THE ARBITRATIONS ACT, S.O. 1991 c.17 AS AMENDED OR REPLACED.
     THE EXPENSES OF ARBITRATION SHALL BE BORNE EQUALLY BY THE LANDLORD AND THE
     TENANT EXCEPT THAT EACH PARTY SHALL BE RESPONSIBLE FOR ITS RESPECTIVE
     SOLICITOR'S FEES AND WITNESSES.  IT IS UNDERSTOOD AND AGREED THAT THE
     ARBITRATOR SHALL BE QUALIFIED BY

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     EDUCATION, EXPERIENCE AND TRAINING TO MAKE A DECISION ON THE MATTER BEING
     ARBITRATED,

(h)  FAILING WRITTEN NOTIFICATION TO THE LANDLORD IN ACCORDANCE WITH THIS
     SECTION 12.06, THE TENANT'S RENEWAL OPTIONS SHALL BE NULL AND VOID,

(i)  THE LANDLORD MAY, AT ITS OPTION, REQUIRE THE TENANT TO EXECUTE THE
     LANDLORD'S FORM OF LEASE RENEWAL AGREEMENT IN ORDER TO CONFIRM ONLY THE NET
     RENT PAYABLE DURING EACH OF SUCH RENEWALS,

(j)  FOR THE PURPOSES OF CLARITY, THE NET RENT DETERMINED UNDER THIS SECTION
     12.06 SHALL BE THE NET RENT UNDER THE LEASE AS AND WHEN RENEWED.

SECTION 12.07 FIRST REFUSAL RIGHT

IN THIS SECTION 12.07:

"REFUSAL SPACE" MEANS ANY OFFICE SPACE ON FLOORS 1, 2, 3, 4 OR 5 OF THE BUILDING
THAT ARE NOT PART OF THE PREMISES OR THE FIRST ADDITIONAL PREMISES AND FROM AND
INCLUDING JUNE 2, 1998, SHALL INCLUDE FOR GREATER CERTAINTY THE SPECIAL REFUSAL
SPACE.

"SPECIAL REFUSAL SPACE" MEANS ANY OFFICE SPACE ON THE 4TH FLOOR OF THE BUILDING
THAT IS NOT PART OF THE FIRST ADDITIONAL PREMISES.

(a)  PROVIDED THAT:

     (i)    THERE IS NOT AN EVENT OF DEFAULT WHICH IN THE REASONABLE OPINION OF
            THE LANDLORD IS MATERIAL, AND

     (ii)   THERE HAS NOT BEEN AN ASSIGNMENT OF THE LEASE EXCEPT TO A RELATED
            TRANSFEREE,

     THEN, SUBJECT TO THE EXISTING RIGHTS OF EXISTING TENANTS OF THE BUILDING AS
     OF MARCH 26, 1997 WITH RESPECT TO THE REFUSAL SPACE AND SPECIAL REFUSAL
     SPACE AS ALREADY DISCLOSED BY THE LANDLORD TO THE TENANT IN WRITING, THE
     TENANT SHALL HAVE THE RIGHTS SET OUT IN THIS SECTION 12.07.

(b)  PROVIDED THE TENANT HAS GIVEN WRITTEN NOTICE TO THE LANDLORD ON OR BEFORE
     JUNE 1, 1998 THAT THE TENANT REQUIRES THE SPECIAL REFUSAL SPACE, THE
     LANDLORD SHALL LEASE THE SPECIAL REFUSAL SPACE TO THE TENANT COMMENCING
     SEPTEMBER 1, 1998 ON THE SAME TERMS AND PROVISIONS AS IN THIS LEASE
     INCLUDING THE NINETY (90) DAY FIXTURING PERIOD AND THE LEASEHOLD
     IMPROVEMENT ALLOWANCE AS SET OUT IN SECTION 12.01 OF THIS LEASE SAVE AND
     EXCEPT THE NET RENT FOR THE SPECIAL REFUSAL SPACE WHICH SHALL BE AS
     FOLLOWS:

     (i)    FROM SEPTEMBER 1, 1998 TO AUGUST 31, 2002, BOTH INCLUSIVE, THE SUM
            OF TWO HUNDRED AND TWENTY FIVE THOUSAND DOLLARS ($225,000.00) PER
            ANNUM PAYABLE IN EQUAL MONTHLY INSTALLMENTS OF EIGHTEEN THOUSAND
            SEVEN HUNDRED AND FIFTY DOLLARS ($18,750.00) EACH IN ADVANCE ON THE
            FIRST DAY OF EACH CALENDAR MONTH DURING SUCH PERIOD OF THE TERM. THE
            NET RENT FOR SUCH PERIOD OF THE TERM IS BASED ON AN ANNUAL RATE OF
            TWELVE DOLLARS AND FIFTY CENTS ($12.50) PER SQUARE FOOT OF THE
            RENTABLE AREA OF THE SPECIAL REFUSAL SPACE,

     (ii)   FROM SEPTEMBER 1, 2002 TO AUGUST 31, 2007, BOTH INCLUSIVE, THE SUM
            OF TWO HUNDRED AND THIRTY FOUR THOUSAND DOLLARS ($234,000,000.00)
            PER ANNUM PAYABLE IN EQUAL MONTHLY INSTALLMENTS OF NINETEEN THOUSAND
            FIVE HUNDRED DOLLARS ($19,500.00) EACH IN ADVANCE ON THE FIRST DAY
            OF EACH CALENDAR MONTH DURING SUCH PERIOD OF THE TERM. THE NET RENT
            FOR SUCH PERIOD OF THE TERM IS BASED ON AN ANNUAL RATE OF THIRTEEN
            DOLLARS ($13.00) PER SQUARE FOOT OF THE RENTABLE AREA OF THE SPECIAL
            REFUSAL SPACE,

                                      -31-

<PAGE>

     IF THE TENANT FAILS TO GIVE SUCH NOTICE ON OR BEFORE JUNE 1, 1998 FOR THE
     SPECIAL REFUSAL SPACE, THE TENANT'S RIGHT TO LEASE THE SPECIAL REFUSAL
     SPACE PURSUANT TO THIS SUBSECTION 12.07(b) SHALL BE NULL AND VOID AND OF NO
     FORCE OR EFFECT WITHOUT PREJUDICE TO THE TENANT'S RIGHTS UNDER SUBSECTION
     12.07(c),

(c)  IF AT ANY TIME AFTER MARCH 26, 1997 OR DURING THE TERM OR ANY RENEWAL
     THEREOF, THE LANDLORD RECEIVES A BONA FIDE THIRD PARTY OFFER (THE "OFFER")
     WHICH THE LANDLORD IS PREPARED TO ACCEPT OR HAS ACCEPTED CONDITIONALLY WITH
     RESPECT TO ALL OR ANY PART OF THE REFUSAL SPACE, THE LANDLORD WILL GIVE
     WRITTEN NOTICE TO THE TENANT OF THE TERMS OF THE OFFER AND OFFER THE SAME
     TO THE TENANT ON THE SAME TERMS AS THE OFFER. THE TENANT SHALL HAVE FIVE
     BUSINESS DAYS FOLLOWING RECEIPT OF SUCH NOTICE TO ACCEPT SUCH OFFER BY
     WRITTEN NOTICE TO THE LANDLORD SAVE AND EXCEPT ONLY THE TERM WHICH SHALL BE
     CO-TERMINUS WITH THE TERM AND RENT AND OTHER PAYMENTS SHALL BE PRORATED TO
     REFLECT THE TERM REMAINING. IN THE EVENT THE TENANT FAILS TO ACCEPT SUCH
     OFFER WITHIN SUCH TIME, THE LANDLORD SHALL BE AT LIBERTY TO ACCEPT THE
     OFFER AND THE TENANT'S RIGHT OF FIRST REFUSAL WITH RESPECT TO SUCH PART OF
     THE REFUSAL SPACE SET OUT IN THE OFFER SHALL BE NULL AND VOID AND OF NO
     FURTHER FORCE OR EFFECT WITHOUT PREJUDICE TO THE TENANT'S RIGHTS UNDER THIS
     SUBSECTION 12.07(c) WITH RESPECT TO ANY REMAINING REFUSAL SPACE,

(d)  IF AT ANY TIME ON OR BEFORE MAY 26, 1998, THE LANDLORD RECEIVES A BONA FIDE
     THIRD PARTY OFFER WITH RESPECT TO THE WHOLE OF THE SPECIAL REFUSAL SPACE
     (THE "SPECIAL OFFER") WHICH THE LANDLORD IS PREPARED TO ACCEPT OR HAS
     ACCEPTED CONDITIONALLY, THE LANDLORD WILL GIVE WRITTEN NOTICE TO THE TENANT
     OF THE TERMS OF THE SPECIAL OFFER AND OFFER THE SAME TO THE TENANT ON THE
     SAME TERMS AS THE SPECIAL OFFER. THE TENANT SHALL HAVE FIVE (5) BUSINESS
     DAYS FOLLOWING RECEIPT OF SUCH NOTICE TO:

     (i)    ACCEPT SUCH OFFER BY WRITTEN NOTICE TO THE LANDLORD SAVE AND EXCEPT
            ONLY THE TERM WHICH SHALL BE CO-TERMINUS WITH THE TERM AND RENT AND
            OTHER PAYMENTS WHICH SHALL BE PRORATED TO REFLECT THE TERM
            REMAINING, OR

     (ii)   GIVE WRITTEN NOTICE TO THE LANDLORD REQUIRING THE LANDLORD TO LEASE
            THE SPECIAL REFUSAL SPACE TO THE TENANT IN ACCORDANCE WITH THE
            PROVISIONS OF SECTION 12.07(b).

     IN THE EVENT THE TENANT FAILS TO ACCEPT SUCH OFFER OR FAILS TO GIVE SUCH
     NOTICE WITHIN SUCH TIME, THE LANDLORD SHALL BE AT LIBERTY TO ACCEPT THE
     SPECIAL OFFER AND THE TENANT'S RIGHT OF FIRST REFUSAL PURSUANT TO THIS
     SECTION 12.07(d) AND THE TENANT'S RIGHTS UNDER SECTION 12.07(b) SHALL BE
     NULL AND VOID AND OF NO FURTHER FORCE OR EFFECT WITHOUT PREJUDICE TO THE
     TENANT'S RIGHTS UNDER SUBSECTION 12.07(c) WITH RESPECT TO ANY REMAINING
     REFUSAL SPACE.

SECTION 12.08 SIGNAGE

IN ADDITION TO THE TENANT'S RIGHTS SET OUT IN PARAGRAPH 12 OF SCHEDULE "D"
(RULES AND REGULATIONS) THE LANDLORD AGREES TO PROVIDE THE TENANT WITH SIGNAGE
ON THE EXISTING PODIUM SIGN AT THE FRONT OF THE BUILDING AT THE TENANT'S SOLE
COST AND EXPENSE. THE LANDLORD WARRANTS THAT AS AT THE DATE OF THIS LEASE, NO
TENANT IN THE BUILDING IS PERMITTED SIGNAGE ON THE FACIA OF THE BUILDING
PURSUANT TO ANY RIGHTS GRANTED BY THE LANDLORD. PROVIDED THAT THE TENANT IS IN
OCCUPANCY AND CARRYING ON BUSINESS ON AT LEAST TWO FULL FLOORS IN THE BUILDING,
THE LANDLORD AGREES THAT THE TENANT SHALL HAVE THE RIGHT OF FIRST REFUSAL TO
ATTACH ITS SIGNAGE AT THE TENANT'S SOLE COST AND EXPENSE ON THE FACIA OF THE
BUILDING IF THE LANDLORD AT ANY TIME IN THE FUTURE GRANTS SUCH RIGHT TO ANY
OTHER PERSON. ALL TENANT'S SIGNAGE SHALL BE INSTALLED AND MAINTAINED IN FULL
COMPLIANCE WITH AND SUBJECT TO ALL APPLICABLE BYLAWS AND OTHER GOVERNMENTAL
REQUIREMENTS AND SHALL BE REMOVED AT THE EXPIRY OR OTHER TERMINATION OF THE TERM
AT THE SOLE COST AND EXPENSE OF THE TENANT AND ALL DAMAGE CAUSED BY SUCH REMOVAL
SHALL BE REPAIRED TO THE REASONABLE SATISFACTION OF THE LANDLORD.

                                     -32-

<PAGE>

SECTION 12.09 PARKING

THE LANDLORD AGREES TO MAKE AVAILABLE TO THE TENANT DURING THE TERM, ONE
UNRESERVED, INDOOR PARKING PERMIT FOR THE PARKING FACILITY PROVIDED FOR THE
BUILDING WITHIN THE DEVELOPMENT FOR EACH 750 SQUARE FEET OF RENTABLE AREA LEASED
BY THE TENANT IN THE BUILDING. THE TENANT SHALL PAY PARKING FEES TO THE LANDLORD
(OR TO THE PARKING OPERATOR IF THE LANDLORD SO DIRECTS) THROUGHOUT THE TERM AT
THE PREVAILING RATES BEING CHARGED FOR PARKING PERMITS IN THE PARKING FACILITY
FROM TIME TO TIME. EACH SUCH PAYMENT SHALL BE MADE IN ADVANCE ON THE FIRST DAY
OF EACH MONTH THROUGHOUT THE TERM. THE USE OF EACH PARKING PERMIT BY THE TENANT
IS SUBJECT TO THE FOLLOWING:

(a)  ONE VEHICLE SHALL BE SPECIFICALLY DESIGNATED BY THE TENANT FOR EACH
     PERMIT;

(b)  THE LANDLORD RESERVES THE RIGHT TO MAKE SUCH REASONABLE RULES AND
     REGULATIONS WITH RESPECT TO THE USE OF THE PARKING FACILITY PROVIDED FOR
     THE BUILDING AS THE LANDLORD DEEMS ADVISABLE FROM TIME TO TIME;

(c)  THE USE BY THE TENANT OF THE PARKING FACILITY IS SUBJECT TO THE EXCLUSIVE
     CONTROL OF THE LANDLORD;

(d)  THE TENANT SHALL USE THE PARKING FACILITY AT ITS SOLE
     RISK;

(e)  THE USE OF THE PARKING FACILITY AFTER NORMAL BUSINESS HOURS SHALL BE ON
     A FIRST COME, FIRST SERVED BASIS.

                                     -33-

<PAGE>

SECTION 12.10 IRREVOCABLE LETTER OF CREDIT

ON OR BEFORE THE COMMENCEMENT DATE, THE TENANT SHALL PROVIDE TO THE LANDLORD AN
IRREVOCABLE LETTER OF CREDIT IN THE AMOUNT OF $500,000.00 IN THE FORM ATTACHED
HERETO AS SCHEDULE "E".

IN WITNESS WHEREOF the Landlord and Tenant have signed this Lease under seal.

                              YCC LIMITED
                              ------------------------------------------------
                                                                    (Landlord)

                              Per: [ILLEGIBLE]
                                   -------------------------------------------
                                   Authorized Signature

                              Per: [ILLEGIBLE]
                                   -------------------------------------------
                                   Authorized Signature

                              LONDON LIFE INSURANCE COMPANY
                              ------------------------------------------------
                                                                    (Landlord)

                              Per: /s/ JONATHAN BUTTON
                                   -------------------------------------------
                                   Authorized Signature
                                   Jonathan Button
                                   Director of Real Estate

                              Per: /s/ PHILIP GUNN
                                   -------------------------------------------
                                   Authorized Signature
                                   Philip Gunn
                                   Manager of Finance

                              LOYALTY MANAGEMENT GROUP CANADA INC
                              ------------------------------------------------
                                                                       (Tenant)

                              Per: [ILLEGIBLE]
                                   -------------------------------------------
                                   Authorized Signature

                              Per: [ILLEGIBLE]
                                   -------------------------------------------
                                   Authorized Signature

                                  I/We have authority to bind the corporation

                                     -34-

<PAGE>

                      SCHEDULE "A" - LEGAL DESCRIPTION OF LANDS

ALL AND SINGULAR that certain parcel or tract of land and premises situate,
lying and being in the City of North York, in the Municipality of Metropolitan
Toronto, and being composed of the whole of Lots 124, 125 and 126 and part of
Lots 116, 117, 118, 119, 120, 121, 122, 123, 127, 128, 135, 136, 137, 138, 139,
140 and 141 and part of John Street and the Lane, both as stopped up and closed
by By-law No. 28571 of The Corporation of the City of North York registered in
the Land Registry Office for the Registry Division of Toronto Boroughs as
Instrument Number T.B. 44348, all according to Plan 204 registered in the Land
Registry Office for the Registry Division of Toronto Boroughs, which said lands
are designated as Parts 1 and 2 on a Plan of Survey deposited in the Land
Registry Office for the Land Titles Division of Metropolitan Toronto as Plan
66R-13654.

TOGETHER WITH THE RIGHT OF INGRESS AND EGRESS over, along and upon the following
described lands:

FIRSTLY: Those parts of lots 117, 118 and 119 according to Plan 204 registered
in the Land Registry Office for the Registry Division of Toronto Boroughs,
designated as Part 10 on a Plan of Survey deposited in the Land Registry Office
for the Land Titles Division of Metropolitan Toronto as Plan 66R-13183, as more
fully described in Transfer No. C-29836;

SECONDLY: Those parts of Lots 140 and 141 on said Plan 204 and that part of Lot
11, Concession 1 West of Yonge Street of the Geographic Township of North York
designated as Part 3 on a Plan of Survey deposited in the said Land Titles
Office as Plan 66R-13402, as more fully described in Transfer No. C-29836;

THIRDLY: That part of Lot 12 in Concession 1 West of Yonge Street designated as
Parts 14 and 15 on a Plan of Survey deposited in the said Land Titles Office as
Plan No. 66R-13391, as more fully described in Transfer No. C-29836;

FOURTHLY: That part of John Street on said Plan 204, stopped up and closed by
By-law No. 28571 of the Corporation of the City of North York registered in the
Land Registry Office for the Registry Division of Toronto Boroughs as Instrument
Number T.B. 44348, designated as Part 2 on a Plan of Survey deposited in the
said Land Titles Office as Plan No. 66R-13402, as more fully described in
Transfer No. C-29836;

FIFTHLY:    That part of Carson Crescent on Plan 3251, registered in the Land
Registry Office for the Registry Division of Toronto Boroughs, as stopped up and
closed by the said By-law No. 28571 of The Corporation of the City of North York
registered as Instrument No. T.B. 44348 in the Land Registry Office for the
Registry Division of Toronto Boroughs, designated as Parts 8, 9, 10 and 11 on a
Plan of Survey deposited in the said Land Titles Office as Plan No. 66R-13391,
as more fully described in Transfer No. C-29836.

TOGETHER WITH A RIGHT-OF-WAY AND EASEMENT in perpetuity over, along and upon
those parts of Carson Crescent according to said Plan 3251, stopped up and
closed by By-law No. 28571 of The Corporation of the City of North York
registered as Instrument Number T.B. 44348 designated as Parts 2, 3, 4 and 5 on
Plan 66R-13391 for all vehicular and pedestrian traffic, as more particularly
set out in C-29836.

TOGETHER WITH AN EASEMENT in perpetuity over, along and upon said Parts 2, 3, 4
and 5 on Plan 66R-13391 for the purpose of entering, constructing, maintaining,
inspecting, altering and repairing a roadway thereon, as more particularly set
out in C-29836.

TOGETHER WITH A RIGHT-OF-WAY AND EASEMENT in perpetuity at all times over, along
and upon that part of Lot 12 in Concession 1 West of Yonge Street designated as
Part 12 on Plan 66R-13391 for vehicular and pedestrian traffic, as more
particularly set out in C-29836.

                                     -35-

<PAGE>

TOGETHER WITH AN EASEMENT in perpetuity over, along and upon said Part 12 on
Plan 66R-13391 for the purpose of entering, constructing, maintaining,
inspecting, altering and repairing a roadway thereon, as more particularly set
out in C-29836.

TOGETHER WITH A TEMPORARY EASEMENT, together with all necessary machinery,
material, vehicles and equipment to enter in, over, along and upon that part of
Carson Crescent according to Plan 3251 in the Municipality of Metropolitan
Toronto registered in the Land Registry Office for the Registry Division of
Toronto Boroughs (No. 64), as stopped up and closed by North York By-law 28571
enacted and passed 7/9/82 registered as Instrument No. T.B. 44348 1/10/82 and
designated as Part 1 on Plan 64R-9654 for the purpose of gaining access for
constructing, operating, inspecting, maintaining, repairing, altering,
reconstructing and/or replacing the storm sewers and related appurtenances
incidental thereto in, under and upon that part of Block A according to Plan
3371 and that part of Lot 12 in concession 1 West of Yonge Street designated as
Parts 2 and 3 on Plan 64R-9654 for the term of the earlier of 3 years from
18/1/83 or the completion of construction of the said storm sewer and
appurtenances thereto with the terms and conditions, as more particularly set
out in C-51819.

TOGETHER WITH AN EXCLUSIVE EASEMENT and right in the nature of an easement in
perpetuity in, under, along, upon and across that part of Block A according to
Plan 3371 in the Municipality of Metropolitan Toronto and part of Lot 12 in
Concession 1 West of Yonge Street in the said Municipality of Metropolitan
Toronto registered in the Land Registry Office for the Registry Division of
Toronto Boroughs (No. 64), designated as Part 3 on Plan 64R-9654 for the
purposes of constructing, operating, inspecting, maintaining, repairing,
altering, reconstructing and/or replacing an Outfall Storm Sewer to the Don
River and all appurtenances thereto as may be required from time to time,
together with all machinery, materials, vehicles and equipment as may be
necessary for the enjoyment of the said right and easement, as more particularly
set out in C-51820.

TOGETHER WITH A TEMPORARY EASEMENT to enter in, over, along and upon that part
of Block A according to said Plan 3371 designated as Part 2 on Plan 64R-9654
together with all machinery, materials, vehicles and equipment for the purpose
of access in connection with the permanent easement to construct the said
Outfall Storm Sewer and all appurtenances thereto until all construction has
been completed in, upon, under and across the lands in the permanent easement
above described and the lands in the temporary easement above described have
been restored as nearly as possible to their previous condition, as more
particularly set out in C-51820.

TOGETHER WITH A TEMPORARY EASEMENT for installing and maintaining landscaping
in, over and upon part of Lot 11, Concession 1, West of Yonge Street, in the
City of North York and parts of Lots 103, 104 and 105 on Plan 204 (City of North
York) registered in the Land Registry Office for the Registry Division of
Toronto Boroughs (No. 64) designated as Part 2 on Plan 64R-10359 deposited in
the said Office, with the rights, terms, conditions and covenants and with the
commencement and expiry dates as more particularly set out in Instrument T.B.
223174 attached to C-187041.

                                     -36-

<PAGE>

                     SCHEDULE "A-1" - LEGAL DESCRIPTION OF LANDS

ALL AND SINGULAR that certain parcel or tract of land and premises situate,
lying and being in the City of North York, in the Municipality of Metropolitan
Toronto, and being composed of the whole of Lots 8, 9, 10, 13, 14, 15, 16, 17,
18, 19, 20, 21, 22, 23 and 24 and part of Lot 7, and part of Carson Crescent, as
stopped up and closed by By-law No. 28571 of The Corporation of the City of
North York, all according to Plan 3251 registered in the Land Registry office
for the Registry Division of Toronto Boroughs, and part of Block A according to
Plan 3371 registered in the said Land Registry Office, and parts of Lots 11 and
12 in Concession 1 West of Yonge Street of the geographic Township of North
York, and the whole of lots 129, 130 and 142 and part of Lots 122, 123, 127,
128, 131, 132, 133, 134, 135, 136, 137, 138, 139, 140 and 141 and part of the
reserve and part of John Street, as stopped up and closed by By-law No. 28571 of
The Corporation of the City of North York, and part of the Five Foot Reserve at
the western end of John Street, as established and laid out as a part of John
Street by By-law No. 28514 of the Corporation of the City of North York, as
stopped up and closed by By-law No. 28571 of The Corporation of the City of
North York, all according to Plan 204 registered in the said Registry Office,
which lands are designated as Part 3 on a Plan of Survey deposited in the Land
Registry Office for the Land Titles Division of Metropolitan Toronto as Plan
66R-13654.

TOGETHER WITH THE RIGHT OF INGRESS AND EGRESS over, along and upon the following
described lands:

FIRSTLY: Those parts of lots 117, 118 and 119 according to Plan 204 registered
in the Land Registry Office for the Registry Division of Toronto Boroughs,
designated as Part 10 on a Plan of Survey deposited in the Land Registry Office
for the Land Titles Division of Metropolitan Toronto as Plan 66R-13183, as more
fully described in Transfer No. C-29836;

SECONDLY: Those parts of Lots 140 and 141 on said Plan 204 and that part of Lot
11, Concession 1 West of Yonge Street of the Geographic Township of North York
designated as Part 3 on a Plan of Survey deposited in the said Land Titles
Office as Plan 66R-13402, as more fully described in Transfer No. C-29836;

THIRDLY: That part of Lot 12 in Concession 1 West of Yonge Street designated as
Parts 14 and 15 on a Plan of Survey deposited in the said Land Titles Office as
Plan No. 66R-13391, as more fully described in Transfer No. C-29836;

FOURTHLY: That part of John Street on said Plan 204, stopped up and closed by
By-law No. 28571 of the Corporation of the City of North York registered in the
Land Registry Office for the Registry Division of Toronto Boroughs as Instrument
Number T.B. 44348, designated as Part 2 on a Plan of Survey deposited in the
said Land Titles Office as Plan No. 66R-13402, as more fully described in
Transfer No. C-29836;

FIFTHLY: That part of Carson Crescent on Plan 3251, registered in the Land
Registry Office for the Registry Division of Toronto Boroughs, as stopped up and
closed by the said By-law No. 28571 of The Corporation of the City of North York
registered as Instrument No. T.B. 44348 in the Land Registry Office for the
Registry Division of Toronto Boroughs, designated as Parts 8, 9, 10 and 11 on a
Plan of Survey deposited in the said Land Titles Office as Plan No. 66R-13391,
as more fully described in Transfer No. C-29836.

TOGETHER WITH A RIGHT-OF-WAY AND EASEMENT in perpetuity over, along and upon
those parts of Carson Crescent according to said Plan 3251, stopped up and
closed by By-law No. 28571 of The Corporation of the City of North York
registered as Instrument Number T.B. 44348 designated as Parts 2, 3, 4 and 5 on
Plan 66R-13391 for all vehicular and pedestrian traffic, as more particularly
set out in C-29836.

                                     -37-

<PAGE>

TOGETHER WITH AN EASEMENT in perpetuity over, along and upon said Parts 2, 3, 4
and 5 on Plan 66R-13391 for the purpose of entering, constructing, maintaining,
inspecting, altering and repairing a roadway thereon, as more particularly set
out in C-29836.

TOGETHER WITH A RIGHT-OF-WAY AND EASEMENT in perpetuity at all times over, along
and upon that part of Lot 12 in Concession 1 West of Yonge Street designated as
Part 12 on Plan 66R-13391 for vehicular and pedestrian traffic, as more
particularly set out in C-29836.

TOGETHER WITH AN EASEMENT in perpetuity over, along and upon said Part 12 on
Plan 66R-13391 for the purpose of entering, constructing, maintaining,
inspecting, altering and repairing a roadway thereon, as more particularly set
out in C-29836.

TOGETHER WITH A TEMPORARY EASEMENT, together with all necessary machinery,
material, vehicles and equipment to enter in, over, along and upon that part of
Carson Crescent according to Plan 3251 in the Municipality of Metropolitan
Toronto registered in the Land Registry Office for the Registry Division of
Toronto Boroughs (No. 64), as stopped up and closed by North York By-law 28571
enacted and passed 7/9/82 registered as Instrument No. T.B. 44348 1/10/82 and
designated as Part 1 on Plan 64R-9654 for the purpose of gaining access for
constructing, operating, inspecting, maintaining, repairing, altering,
reconstructing and/or replacing the storm sewers and related appurtenances
incidental thereto in, under and upon that part of Block A according to Plan
3371 and that part of Lot 12 in concession 1 West of Yonge Street designated as
Parts 2 and 3 on Plan 64R-9654 for the term of the earlier of 3 years from
18/1/83 or the completion of construction of the said storm sewer and
appurtenances thereto with the terms and conditions, as more particularly set
out in C-51819.

TOGETHER WITH AN EXCLUSIVE EASEMENT and right in the nature of an easement in
perpetuity in, under, along, upon and across that part of Block A according to
Plan 3371 in the Municipality of Metropolitan Toronto and part of Lot 12 in
Concession 1 West of Yonge Street in the said Municipality of Metropolitan
Toronto registered in the Land Registry Office for the Registry Division of
Toronto Boroughs (No. 64), designated as Part 3 on Plan 64R-9654 for the
purposes of constructing, operating, inspecting, maintaining, repairing,
altering, reconstructing and/or replacing an Outfall Storm Sewer to the Don
River and all appurtenances thereto as may be required from time to time,
together with all machinery, materials, vehicles and equipment as may be
necessary for the enjoyment of the said right and easement, as more particularly
set out in C-51820.

TOGETHER WITH A TEMPORARY EASEMENT to enter in, over, along and upon that
part of Block A according to said Plan 3371 designated as Part 2 on Plan
64R-9654 together with all machinery, materials, vehicles and equipment for
the purpose of access in connection with the permanent easement to construct
the said Outfall Storm Sewer and all appurtenances thereto until all
construction has been completed in, upon, under and across the lands in the
permanent easement above described and the lands in the temporary easement
above described have been restored as nearly as possible to their previous
condition, as more particularly set out in C-51820.

TOGETHER WITH A TEMPORARY EASEMENT for installing and maintaining landscaping
in, over and upon part of Lot 11, Concession 1, West of Yonge Street, in the
City of North York and parts of Lots 103, 104 and 105 on Plan 204 (City of North
York) registered in the Land Registry Office for the Registry Division of
Toronto Boroughs (No. 64) designated as Part 2 on Plan 64R-10359 deposited in
the said Office, with the rights, terms, conditions and covenants and with the
commencement and expiry dates as more particularly set out in Instrument T.B.
223174 attached to C-187041.

                                     -38-
<PAGE>

                      SCHEDULE "B" - FLOOR PLAN OF THE PREMISES

See Schedules B-1, B-2 and B-3 attached.

                                     -39-

<PAGE>

           [Logo]

                                 SCHEDULE "B-1"

      Floor Plan of 2nd Floor of 4110 Yonge Street, North York, Ontario

                                  [FLOOR PLAN]

LOYALTY MANAGEMENT GROUP CANADA INC. - YONGE CORPORATE CENTRE - 1997

                                     -39A-

<PAGE>

           [Logo]
                                 SCHEDULE "B-2"

      Floor Plan of 3rd Floor of 4110 Yonge Street, North York, Ontario

                                  [FLOOR PLAN]

LOYALTY MANAGEMENT GROUP CANADA INC. - YONGE CORPORATE CENTRE - 1997

                                     -39B-

<PAGE>

                                 SCHEDULE "B-3"

                  FLOOR PLAN OF THE FIRST ADDITIONAL PREMISES

                                  [FLOOR PLAN]

   [Logo]
   YONGE       TYPICAL FLOOR PLAN
 CORPORATE          [Legend]
  CENTRE
[Illegible]
 PHASE TWO
                                     -39C-

<PAGE>

                              SCHEDULE "C" - DEFINITIONS

In this Lease and in the Schedules to this Lease:

1.   "ADDITIONAL RENT" means all sums of money required to be paid by the Tenant
     under this Lease (except Net Rent) TO THE LANDLORD whether or not the same
     are designated "Additional Rent"xxx xxx xxxxxxx xx xxx xxxxxxxx xx
     xxxxxxxxxxxxx.

2.   "ALTERATIONS" means all repairs, replacements, improvements or alterations
     to the Premises by the Tenant.

3.   "ARCHITECT" means the architect from time to time named by the Landlord
     (BUT NOT AN EMPLOYEE).

4.   "BUILDING" means the multi-storey building known municipally as 4110 Yonge
     Street, North York, Ontario, and generally as Yonge Corporate Centre and
     including all premises rented or intended to be rented therein, whether for
     office, restaurant, retail, banking or other purposes; and facilities
     serving the Building or having utility in connection therewith, as
     REASONABLY determined by the Landlord, whether or not located directly
     under the Building, which areas and facilities may include, without
     limitation, internal malls, sidewalks and plazas, exhibit areas, storage
     and mechanical areas, janitor rooms, mail rooms, telephone, mechanical
     and electrical rooms, stairways, escalators, elevators, truck and
     receiving areas,driveways, parking facilities, loading docks and corridors.

4A.  "BUSINESS DAY" MEANS ANY DAY OTHER THAN A SATURDAY, A SUNDAY OR A STATUTORY
     HOLIDAY.

5.   "BUSINESS TAX" means all taxes (whether imposed on the Landlord or Tenant)
     attributable to the personal property, trade fixtures, business, income,
     occupancy or sales of the Tenant or any other occupancy of the Premises and
     to any SEPARATE ASSESSMENT OF leasehold improvements installed in the
     Premises and to the use of the Building or Lands by the Tenant.

6.   "CAPITAL TAX" is an amount determined by multiplying each of the
     "Applicable Rates" by the "Building Capital" and totalling the products,
     "Building Capital" is the amount of capital which the Landlord determines,
     without duplication, is invested from time to time by the Landlord, the
     owners, or all of them, in doing all or any of the following:  acquiring,
     developing, expanding, redeveloping and improving the Building. Building
     Capital will not be increased by any financing or refinancing except to the
     extent that the proceeds are invested directly as Building Capital. An
     "Applicable Rate" is the capital tax rate specified from time to time under
     any statute of Canada and any statute of the Province of Ontario which
     imposes a tax in respect of the capital of corporations. Each Applicable
     Rate will be considered to be the rate that would apply if none of the
     Landlord or the owners employed capital outside of the Province of Ontario.

7.   "CHANGE OF CONTROL" means, in the case of any corporation or partnership,
     the transfer or issue by sale, assignment, subscription, transmission on
     death, mortgage, charge, security interest, operation of law or otherwise,
     of any shares, voting rights or interest which would result in any change
     in the effective control of such corporation or partnership unless such
     change occurs as a result of trading in the shares of a corporation listed
     on a recognized stock exchange in Canada or the United States and then only
     so long as the Landlord receives assurances reasonably satisfactory to it
     that there will be a continuity of management and of the  business
     practices of such corporation notwithstanding such Change of Control.

8.   "COMMENCEMENT DATE" means the date on which the Term commences under
     Section 1.02 OR AS DETERMINED PURSUANT TO SECTION 12.04.

9.   "DEVELOPMENT" means the Lands, the Building, the subway tunnel, and all
     other buildings,

                                     -40-

<PAGE>

     structures, improvements, equipment and fixtures and facilities situated
     on the Lands from time to time.

10.  An "EVENT OF DEFAULT" shall occur whenever:

     (a)    any Rent xxx xx xxxxxxxxxxxx xxx xx xxx xxxx xx OR ANY OTHER SUMS OF
            MONEY REQUIRED TO BE PAID BY THE TENANT UNDER THIS LEASE TO THE
            LANDLORD ARE IN ARREARS AND ARE NOT PAID WITHIN FIVE (5) days after
            written demand by the Landlord;

     (b)    the Tenant has breached any of its obligations in this Lease (other
            than the payment of Rent) and:

            (i)     fails to remedy such breach within 15 days (or such shorter
                    period as may be provided in this Lease); or,

            (ii)    if such breach cannot be reasonably remedied within 15 days
                    or such shorter period, the Tenant fails to commence to
                    remedy such breach within such 15 days or shorter period or
                    thereafter fails to proceed diligently to remedy such
                    breach;

            in either case after notice in writing from the Landlord;

     (c)    the Tenant or any Indemnifier becomes bankrupt or insolvent or takes
            the benefit of any statute for bankrupt or insolvent debtors or
            makes any proposal, assignment or arrangement with its creditors, or
            any steps are taken or proceedings commenced by any Person for the
            dissolution, winding-up or other termination of the Tenant's
            existence or the liquidation of its assets;

     (d)    a trustee, receiver, receiver/manager or like Person is appointed
            with respect to the business or assets of the Tenant or any
            Indemnifier AND SUCH APPOINTMENT IS NOT CONTESTED IN GOOD FAITH BY
            THE TENANT;

     (e)    the Tenant makes a sale in bulk of all or a substantial portion of
            its assets IN THE PREMISES other than in conjunction with a Transfer
            xxxxxxxxx xx xxx xxxxxxxx PERMITTED HEREUNDER;

     (f)    this Lease or any of the Tenant's assets are taken under a writ of
            execution WHICH WRIT IS NOT CONTESTED IN GOOD FAITH BY THE TENANT;

     (g)    the Tenant purports to make a Transfer other than in compliance with
            the provisions of this Lease;

     (h)    the Tenant abandons or attempts to abandon the Premises or disposes
            of its goods so that there would not after such disposal be
            sufficient goods of the Tenant on the Premises subject to distress
            to satisfy Rent for at least 3 months, or the Premises become vacant
            and unoccupied for a period of 10 consecutive days or more without
            the consent of the Landlord NOT TO BE UNREASONABLY WITHHELD;

     (i)    any insurance policies covering any part of the Development or any
            occupant thereof are actually or threatened to be cancelled or
            adversely changed as a result of any ILLEGAL use or occupancy of the
            Premises;

     (j)    IF AT ANY TIME OR TIMES THERE IS A CHANGE OF CONTROL AND THE
            LANDLORD, ACTING IN A COMMERCIALLY REASONABLE MANNER, DETERMINES
            THAT THE TENANT OR TRANSFEREE (AS THE CASE MAY BE) IS NOT CARRYING
            ON ITS BUSINESS IN A REPUTABLE AND FIRST CLASS MANNER OR DOES NOT
            EMPLOY REPUTABLE PERSONNEL, CONTRACTORS AND AGENTS AND THE TENANT
            FAILS TO REMEDY SUCH BREACH WITHIN FIFTEEN (15) DAYS

                                     -41-

<PAGE>

            AFTER NOTICE IN WRITING FROM THE LANDLORD; OR

     (k)    IF AT ANY TIME OR TIMES THERE IS A SALE OF ALL OR SUBSTANTIALLY ALL
            OF THE ASSETS OF THE TENANT (OTHER THAN IN CONNECTION WITH A
            TRANSFER TO A RELATED TRANSFEREE) AND THE LANDLORD, ACTING IN A
            COMMERCIALLY REASONABLE MANNER, DETERMINES THAT THE TRANSFEREE IS
            NOT CARRYING ON ITS BUSINESS IN A REPUTABLE AND FIRST CLASS MANNER
            OR DOES NOT EMPLOY REPUTABLE PERSONNEL, CONTRACTORS AND AGENTS AND
            THE TENANT FAILS TO REMEDY SUCH BREACH WITHIN FIFTEEN (15) DAYS
            FOLLOWING NOTICE IN WRITING FROM THE LANDLORD.

11.  "FISCAL YEAR" means (i) the period of time commencing on the Commencement
     Date and ending on the last day of the next ensuing December; and (ii)
     thereafter the period of time commencing on the first day of January and
     ending on the last day of the next ensuing December, or (iii) the fiscal
     period NOT EXCEEDING TWELVE (12) MONTHS (UNLESS THE LANDLORD IS CHANGING
     ITS FISCAL PERIOD) designated by the Landlord from time to time.

12.  "INDEMNIFIER" means the Person, if any, who has executed or agreed to
     execute the Indemnity Agreement attached to this Lease as Schedule "E", or
     any other indemnity agreement in favour of the Landlord.

13.  "LANDLORD" means the party named as landlord on the first page of this
     xxxxxxx LEASE, and those for whom it is responsible in law.

14.  "LANDS" means the lands situated in the City of North York, in the Province
     of Ontario on which the Building is or will be constructed, as more
     particularly described in Schedule "A" and Schedule "A-1", or as such lands
     may be expanded or reduced from time to time.

15.  "LEASE" OR "LEASE" means this document as originally signed, sealed and
     delivered or as amended from time to time, which amendments shall be in
     writing, signedxxxxxxxxx and delivered by both the Landlord and the Tenant.

16.  "LEASEHOLD IMPROVEMENTS" mean leasehold improvements in the Premises
     determined according to common law, and shall include, without limitation,
     all fixtures, improvements, installations, alterations and additions from
     time to time made, erected or installed in the Premises by or on behalf of
     the Tenant xxx xxx xxxxxxxxxxxx xxxxxxxx xx xxx xxxx, including signs and
     lettering, partitions, doors and hardware however affixed and whether or
     not movable, all mechanical, electrical and utility installations and all
     carpeting and drapes with the exception only of furniture and equipment not
     in the nature of fixtures.

17.  "MORTGAGE" means any and all mortgages, charges, debentures, security
     agreements, trust deeds, hypothecs or like instruments resulting from
     financing, refinancing or collateral financing (including renewals or
     extensions thereof) made or arranged by the Landlord of its interest in all
     or any part of the Development.

18.  "MORTGAGEE" means the holder of, or secured party under, any Mortgage and
     includes any trustee for bondholders.

19.  "NET RENT" means the annual rent payable by the Tenant under Section 2.02.

20.  "NET RENTABLE AREA" means, in the case of premises consisting of part of a
     floor, the floor area bounded by the inside surface of the exterior glass,
     the Premises side of the corridor or other permanent partitions and the
     centre of partitions that separate the premises from adjoining leasable
     areas (if any) without deductions for columns or projections but after
     making the same exclusions as are made in computing Rentable Area.

21.  "NORMAL BUSINESS HOURS" means the hours from 8:00 a.m. to 6:00 p.m. on
     Mondays through Fridays and the hours from 8:00 a.m. to 1:00 p.m. on
     Saturdays, unless any such day is a

                                     -42-

<PAGE>

     statutory holiday.

22.  "OPERATING COSTS" means (without duplication) any amounts paid or payable
     whether by the Landlord or by others on behalf of the Landlord for
     maintenance, operation, repair, replacement to and administration of the
     Development or allocated by the Landlord to the Development and for
     services provided generally to tenants, calculated as if each building
     erected on the Lands were 100% occupied by tenants during the Term.
     including without limitation:

     (a)    the cost of insurance which the Landlord is obligated or permitted
            to obtain under this Lease;

     (b)    the cost of security, janitorial, landscaping, window cleaning,
            garbage removal and snow removal services;

     (c)    the cost of heating, ventilating and air-conditioning INCLUDING
            OCCUPIED OR OCCUPIABLE PREMISES;

     (d)    the cost of fuel, steam, water, electricity, telephone and other
            utilities used in the maintenance, operation or administration of
            the Development, including charges and imposts related to such
            utilities to the extent such costs, charges and imposts are not
            recovered xxxxx xxxxx xxxxxxxxxxxxx OR RECOVERABLE FROM OTHER
            TENANTS IN THE SAME MANNER AS PROVISION FOR RECOVERY FROM THE TENANT
            PURSUANT TO THIS LEASE;

     (e)    ON-SITE management office expenses of operation, and salaries, wages
            and other amounts paid or payable for all personnel involved in the
            ON-SITE  repair, maintenance, operation, on site management,
            security, supervision or cleaning of the Development, including
            fringe benefits, unemployment and worker's compensation insurance
            premiums, pension plan contributions and other employment costs;

     (f)    auditing, accounting, legal and other professional and consulting
            fees and disbursements;

     (g)    the costs:

            (i)     of repairing, operating and maintaining the Development and
                    the equipment serving the Development and of all
                    replacements and modifications to the Development or such
                    equipment, including those made by the Landlord in order to
                    comply with laws or regulations affecting the Development;

            (ii)    incurred by the Landlord in providing and installing energy
                    conservation equipment or systems INTENDED TO REDUCE
                    OPERATING COSTS and life safety systems;

            (iii)   incurred by the Landlord to make alterations, replacements
                    or additions to the Development intended to reduce operating
                    costs, improve the operation of the Development or maintain
                    its operation as a first class office Development (OTHER
                    THAN CAPITAL COSTS THAT ARE FOR THE UPGRADING OF THE
                    BUILDING OR ANY OF ITS COMPONENTS); and,

            (iv)    incurred to replace machinery or equipment which by its
                    nature requires periodic replacement;

            all to the extent that such costs are fully chargeable in the Fiscal
            Year in which they are incurred in accordance with xxxxxxxxx
            GENERALLY ACCEPTED accounting principles;

                                     -43-

<PAGE>

     (h)    the cost of the rental of all equipment supplies, tools, materials
            and signs;

     (i)    all REASONABLE costs incurred by the Landlord in contesting or
            appealing taxes or related assessments including legal, appraisal
            and other professional fees, and administration and overhead costs;

     (j)    Capital Tax;

     (k)    depreciation or amortization of the costs referred to in paragraph
            22(g) above as determined by the Landlord in accordance with sound
            accounting principles, if such costs have not been charged fully in
            the Fiscal Year in which they are incurred;

     (l)    Interest calculated at 2 percentage points above the annual rate of
            interest generally announced as being its prime rate for Canadian
            dollar demand loans by any Canadian chartered bank designated from
            time to time by the Landlord upon the undepreciated or unamortized
            balance of the costs referred to in paragraph 22(k); and

     (m)    a reasonable fee for the administration and management of the
            Development applied to the total rents (including additional and
            percentage rents) received from tenants of the Development, which
            fee shall be comparable to fees charged by property management
            companies for managing and administering developments in the City of
            North York similar to the Development.

     Operating Costs shall exclude or have deducted from them as the case may
     be:

     (aa)   all amounts which otherwise would be included in Operating Costs
            which are recovered by the Landlord from tenants (other than under
            sections of their leases comparable to Section 2.03 of this Lease);

     (bb)   such of the Operating Costs as are recovered from insurance
            proceeds, warranties or guarantees, to the extent such recovery
            represents reimbursements for costs previously included in Operating
            Costs;

     (cc) interest on debt and capital retirement of debt;

     (dd)   ground rent payable by the Landlord to the owner of the Lands under
            any ground lease of the Lands;

     (ee)   all amounts which otherwise would be included in Operating Costs
            which are directly attributable to the operation of the parking
            garage forming part of and serving the Development AND ALL COST OF
            REPAIR OR REPLACEMENT TO SUCH PARKING GARAGE CAUSED BY ITS USE BY
            CARS OR OTHER VEHICLES;

     (ff)   commissions and other expenses payable in connection with the
            marketing and leasing of the Building including the cost of any
            leasehold improvement allowance or other inducement paid to tenants
            of the Buildingxxxx

     (gg)   the amount of any goods and services tax ("G.S.T.") paid or payable
            by the Landlord on the purchase of goods and services included in
            Operating Costs which may be available to the Landlord as a credit
            in determining the Landlord's net tax liability or refund on account
            of G.S.T.

     (hh)   BAD DEBTS AND THE COLLECTION OF LEGAL COSTS ASSOCIATED WITH BAD
            DEBTS;

     (ii)   ANY AMOUNT PAYABLE AS A RESULT OF LANDLORD'S NON-COMPLIANCE WITH ANY
            LAW, BY-LAW, REGULATION OR ACT; AND

     (jj)   COSTS RELATING TO THE REPAIR OR REPLACEMENT OF STRUCTURAL DEFECTS.

                                     -44-

<PAGE>

     Costs incurred in maintaining and operating the Development may be
     attributed by the Landlord to the various components of the Development in
     accordance with reasonable and current practices and on a basis consistent
     with the nature of the particular costs being attributed, and the costs so
     attributed may be allocated to the tenants of such components accordingly.

23.  "PERSON" means any person, firm, partnership or corporation, or any group
     or combination of persons, firms, partnerships or corporations.

24.  "PREMISES" means the premises leased to the Tenant described in Section
     1.01 and includes Leasehold Improvements in such premises AND SHALL INCLUDE
     WHEN APPLICABLE, THE FIRST ADDITIONAL PREMISES.

25.  "PROPORTIONATE SHARE" means a fraction which has as its numerator the
     Rentable Area of the Premises and as its denominator the Total Rentable
     Area of the Development.

25A. "RELATED TRANSFEREE" MEANS ANY CORPORATION THAT IS A WHOLLY OWNED
     SUBSIDIARY OF THE TENANT OR A CORPORATION RESULTING FROM AN AMALGAMATION
     UNDER THE ONTARIO BUSINESS CORPORATION ACT BETWEEN THE TENANT AND A
     CORPORATION AFFILIATED WITH THE TENANT (WITHIN THE MEANING OF THE SAID
     ACT), PROVIDED THAT IF THERE IS A CHANGE OF CONTROL WITH RESPECT TO THE
     AMALGAMATED CORPORATION IT SHALL BE SUBJECT TO THE LANDLORD'S RIGHT TO
     DETERMINE WHETHER SUCH CHANGE OF CONTROL CONSTITUTES AN EVENT OF DEFAULT
     PURSUANT TO SECTION 10(j) OF THIS SCHEDULE "C".

26.  "RENT" means the aggregate of Net Rent and Additional Rent.

27.  "RENTABLE AREA" means (a) in the case of premises used or intended to be
     used for office purposes and occupying an entire floor, the floor area
     bounded by the inside surface of the glass on the exterior walls, including
     without limitation, washrooms, telephone, electrical and janitorial closets
     and elevator lobbies; (b) in the case of premises used or intended to be
     used for office purposes and consisting of part of a floor, the area
     computed by multiplying the Net Rentable Area of such premises by a
     fraction, the numerator of which is the aggregate floor area of the floor
     on which the Premises are located (using the measurement method set out in
     subparagraph (a)) and the denominator of which is the aggregate Net
     Rentable Area of all office premises on such floor; and (c) in the case of
     premises used or intended to be used for retail purposes, the Net Rentable
     Area thereof. In calculating Rentable Area, stairs, elevator shafts, flues,
     stacks, pipe shafts and vertical ducts with their own enclosing walls, any
     of which are used in common, shall be excluded but no deductions or
     exclusions shall be made for columns and projections necessary for the
     Building. The Landlord may for the purpose of calculating the Net Rent and
     any Proportionate Share change the fraction referred to in subparagraph (b)
     from time to time to reflect the actual ratio of the aggregate floor area
     of the floor on which the Premises are located (using the measurement
     method set out in subparagraph (a)) to the aggregate Net Rentable Area of
     all office premises on such floor.

28.  "RULES AND REGULATIONS" means the rules and regulations adopted and
     promulgated by the Landlord from time to time pursuant to Section 11.01.
     The Rules and Regulations existing as at the Commencement Date are those
     set out in Schedule "D".

29.  "TAXES" means all taxes, levies, charges, local improvement rates and
     assessments whatsoever assessed or charged against the Development or any
     part thereof by any lawful taxing authority and including any amounts
     assessed or charged in substitution for or in lieu of any such taxes, but
     excluding only such taxes as CAPITAL TAX, capital gains taxes, corporate,
     income, profit or excess profit taxes to the extent such taxes are not
     levied in lieu of any of the foregoing against the Development or the
     Landlord in respect thereof. Taxes shall in every instance be calculated on
     the basis of the Total Rentable Area of the Building being assessed as
     fully leased and operational.

30.  "TENANT" means the party named as tenant on the first page of this
     xxxxxxxxxxxx LEASE, and those for whom it is responsible in law.

                                     -45-

<PAGE>

30A. "TENANT BUSINESS HOURS" MEANS THE HOURS FROM 7:00 A.M. TO 12.00 A.M. ON
     MONDAYS THROUGH FRIDAYS AND THE HOURS FROM 9:00 A.M. TO 5:00 P.M. ON
     SATURDAYS AND 10:00 A.M. TO 2:00 P.M. ON SUNDAYS UNLESS SUCH DAY IS A
     STATUTORY HOLIDAY.

31.  "TERM" means the period set out in Section 1.02.

32.  "TOTAL RENTABLE AREA OF THE BUILDING" means the aggregate of the Rentable
     Areas of each floor in the Building intended for office or retail use as if
     each floor is occupied by one tenant, all as determined by the Architect.
     The Total Rentable Area of the Building shall:

     (a)    exclude the main telephone, mechanical, electrical and other utility
            rooms and enclosures, public lobbies on the ground floor, and other
            public space common to the entire Building; and,

     (b)    be adjusted by the Architect from time to time to take account of
            any structural, functional or other change affecting the same.

33.  "TOTAL RENTABLE AREA OF THE DEVELOPMENT" means the aggregate of:

     (a)    the Total Rentable Area of the Building; and

     (b)    the total rentable area of all other buildings in the Development,
            (other than the free-standing one-storey building on the Lands used
            or intended to be used as a restaurant), which areas shall be
            calculated and adjusted in the same manner as the Total Rentable
            Area of the Building is calculated and adjusted mutatis mutandis

            (provided that the total rentable area of such a building shall be
            included in the Total Rentable Area of the Development only from and
            after the date designated by the Landlord for the opening of such
            building).

34.  "TRADE FIXTURES" means trade fixtures as determined at common law, but for
     greater certainty, shall not include:

     (a)    heating, ventilating or air conditioning systems, facilities and
            equipment in or serving the Premises;

     (b)    floor coverings affixed to the BASE BUILDING floor of the Premises;

     (c)    light fixtures;

     (d)    internal stairways and doors; and,

     (e)    any fixtures, facilities, equipment or installations installed by or
            at the expense of the Landlord pursuant to this Lease or otherwise
            REQUIRED FOR THE OPERATION OF THE BUILDING AS OPPOSED TO THE
            OPERATION OF THE TENANT'S BUSINESS.

35.  "TRANSFER" means an assignment of this Lease in whole or in part, a
     sublease of all or any part of the Premises, any transaction whereby the
     rights of the Tenant under this Lease or to the Premises are transferred to
     another, any transaction by which any right of use or occupancy of all or
     any part of the Premises is conferred (EXCEPT PURSUANT TO A GENERAL
     SECURITY AGREEMENT) upon anyone, any mortgage, charge or encumbrance of
     this Lease or the Premises or any part thereof or other arrangement under
     which either this Lease or the Premises become security for any
     indebtedness or other obligations and includes any transaction or
     occurrence whatsoever (including, but not limited to, expropriation,
     receivership proceedings, seizure by legal process and transfer by
     operation of law), which has changed or might change the identity of the
     Persons having lawful use or occupancy of any part of the Premises.
     TRANSFER SHALL NOT INCLUDE A SALE OF ALL OR SUBSTANTIALLY ALL OF THE ASSETS
     OF THE TENANT PROVIDED THAT SUCH SALE SHALL BE SUBJECT TO THE LANDLORD'S
     RIGHTS TO DETERMINE WHETHER SUCH SALE CONSTITUTES AN EVENT OF DEFAULT
     PURSUANT TO SECTION 10(k) OF THIS  SCHEDULE "C."

                                     -46-
<PAGE>

36.  "TRANSFEREE" means the Person or Persons to whom a Transfer is to be made.

                                     -47-
<PAGE>

                         SCHEDULE "D" - RULES AND REGULATIONS

1.   LIFE SAFETY

     (a)    The Tenant shall not do or permit anything to be done in the
            Premises, or bring or keep anything therein which will in any way
            increase the risk of fire or the rate of fire insurance on the
            Building or on property kept therein, or obstruct or interfere with
            the rights of other tenants or in any way injure or annoy them or
            the Landlord, or violate or act at variance with the laws relating
            to fires or with regulations of the Fire Department, or with any
            insurance upon the Lands or Building or in any part thereof, or
            violate or act in conflict with any statutes, rules and ordinances
            governing health standards or with any other statute or municipal
            by-law.

     (b)    No inflammable oils or other inflammable, dangerous or explosive
            materials save those approved in writing by the Landlord's insurers
            shall be kept or permitted to be kept in the Premises.

2.   SECURITY

     (a)    The Landlord shall permit the Tenant and the Tenant's employees and
            all Persons lawfully requiring communication with them to have the
            use, during Normal Business Hours in common with others entitled
            thereto, of the main entrance and the stairways, corridors,
            elevators, escalators, or other mechanical means of access leading
            to the Building and the Premises. At times other than during Normal
            Business Hours the Tenant and the employees of the Tenant shall have
            access to the Building and to the Premises only in accordance with
            the Rules and Regulations and shall be required to satisfactorily
            identify themselves and to register in any book which may at the
            Landlord's option be kept by the Landlord for such purpose. If
            identification is not satisfactory, the Landlord is entitled to
            prevent the Tenant or the Tenant's employees or other Persons
            lawfully requiring communication with the Tenant from having access
            to the Building and to the Premises. In addition, the Landlord is
            not required to open the door to the Premises for the purpose of
            permitting entry therein to any Person not having a key to the
            Premises.

     (b)    The Tenant shall not place or cause to be placed any additional
            locks upon any doors of the Premises without the approval of the
            Landlord. Two keys PER FLOOR shall be supplied to the Tenant for
            each entrance door to the Premises and all locks shall be Building
            standard to permit access by the Landlord's master key. If
            additional keys are required, they must be obtained from the
            Landlord at the cost of the Tenant. Keys or other means of access
            for entrance doors to the Building will not be issued without the
            written authority of the Landlord. THE TENANT MAY, AT ITS SOLE COST
            AND EXPENSE, COORDINATE ITS SECURITY AND CARD ENTRY SYSTEM WITH THE
            CARD ENTRY SYSTEM OF THE BUILDING SUBJECT TO THE PRIOR APPROVAL OF
            THE LANDLORD WHICH SHALL NOT BE UNREASONABLY WITHHELD OR DELAYED.

3.   HOUSEKEEPING

     (a)    The Tenant shall permit window cleaners to clean the windows of the
            Premises during Normal Business Hours.

     (b)    The Tenant shall not place any debris, garbage, trash or refuse or
            permit same to be placed or left in or upon any part of the Lands or
            Building outside of the Premises, other than in a location provided
            by the Landlord specifically for such purposes, and the Tenant shall
            not allow any undue accumulation of any debris, garbage, trash or
            refuse in or outside of the Premises. If the Tenant uses perishable
            articles or generates wet garbage, the Tenant shall provide
            refrigerated storage facilities

                                      -48-

<PAGE>

            suitable to Landlord.

     (c)    The Tenant shall not place or maintain any supplies, or other
            articles in any vestibule or entry of the Premises, on the adjacent
            footwalks or elsewhere on the exterior of the Premises or elsewhere
            on the Lands or Building.

     (d)    The sidewalks, entrances, passages, escalators, elevators and
            staircases shall not be obstructed or used by the Tenant, its
            agents, servants, contractors, invitees or employees for any purpose
            other than ingress to and egress from the Premises and the Building.
            The Landlord reserves entire control of all parts of the Lands and
            Building employed for the common benefit of the tenants and without
            restricting the generality of the foregoing, the sidewalks,
            entrances, corridors and passages not within the Premises,
            washrooms, lavatories, air conditioning closets, fan rooms,
            janitor's closets, electrical closets and other closets, stairs,
            escalators, elevator shafts, flues, stacks, pipe shafts and ducts
            and shall have the right to place such signs and appliances therein,
            as it deems advisable, provided that ingress to and egress from the
            Premises is not unduly impaired thereby.

     (e)    The Tenant shall not cause or permit: any waste or damage to the
            Premises; any overloading of the floors or the utility, electrical
            or mechanical facilities of the Premises; any nuisance in the
            Premises; or any use or manner of use causing a hazard or annoyance
            to other occupants of the Building or to the Landlord.

4.   RECEIVING, SHIPPING, MOVEMENT OF ARTICLES

     (a)    The Tenant shall not receive or ship articles of any kind except
            through facilities and designated doors and at hours REASONABLY
            designated by the Landlord and under the supervision of the
            Landlord.

     (b)    Hand trucks, carryalls or similar appliances shall only be used in
            the Building with the consent of the Landlord and shall be equipped
            with rubber tires, slide guards and such other safeguards as the
            Landlord requires.

     (c)    The Tenant, its agents, servants, contractors, invitees or
            employees, shall not bring in or take out, position, construct,
            install or move any safe, business machinery or other heavy
            machinery or equipment or anything liable to injure or destroy any
            part of the Building, including the Premises, without first
            obtaining the consent in writing of the Landlord. In giving such
            consent, the Landlord shall have the right in its sole discretion,
            to prescribe the weight permitted and the position thereof, the use
            and design of planks, skids or platforms, and to distribute the
            weight thereof. All damage done to the Building, including the
            Premises, by moving or using any such heavy equipment or other
            office equipment or furniture shall be repaired at the expense of
            the Tenant. The moving of all heavy equipment or other office
            furniture shall occur only by prior arrangement with the Landlord.
            The cost of such moving shall be paid by the Tenant. Safes and other
            heavy office equipment and machinery shall be moved through the
            halls and corridors only in a manner expressly approved by the
            Landlord. No freight or bulky matter of any description will be
            received into any part of the Building, including the Premises, or
            carried in the elevators except during hours approved by the
            Landlord.

5.   PREVENTION OF INJURY TO PREMISES

     (a)    It shall be the duty of the Tenant to assist and co-operate with the
            Landlord in preventing injury to the Premises.

     (b)    The Tenant shall not, EXCEPT AS PART OF NORMAL DECORATIONS,
            deface or mark any part of the Building, including the Premises,
            and shall not drive nails, spikes, hooks or screws into the
            walls, floors, ceilings or woodwork of any part of the Building,
            including the Premises, or bore, drill or cut into the walls,
            floors, ceilings or woodwork of any part of the Building
            including the Premises, in any manner or for

                                      -49-

<PAGE>

            any reason.

     (c)    If the Tenant desires telegraphic or telephonic connections, the
            Landlord, in its sole discretion, may direct the electricians as to
            where and how the wires are to be introduced. No gas pipe or
            electric wire will be permitted which has not been ordered or
            authorized by the Landlord. No outside radio or television antenna
            shall be allowed on any part of the Premises without authorization
            in writing by the Landlord.

6.   WINDOWS

     Except for the proper use of approved blinds and drapes, the Tenant shall
     not cover, obstruct or affix any object or material to any of the skylights
     and windows that reflect or admit light into any part of the Building,
     including, without limiting the generality of the foregoing, the
     application of solar films.

7.   WASHROOMS

     (a)    The Landlord shall permit the Tenant and the employees of the Tenant
            in common with others entitled thereto, to use EXCLUSIVELY the
            washrooms on xxxxx EACH WHOLE floor of the Building LEASED BY THE
            TENANT AND NON-EXCLUSIVE USE OF WASHROOMS ON EACH PART FLOOR on
            which the Premises are situated or, in lieu thereof, those
            washrooms designated by the Landlord, save and except when the
            general water supply may be turned off from the public main or at
            such other times when repair and maintenance undertaken by the
            Landlord shall necessitate the non-use of the facilities.

     (b)    The water closets and other apparatus shall not be used for any
            purposes other than those for which they were intended, and no
            sweepings, rubbish, rags, ashes or other substances shall be thrown
            into them. Any damage resulting from misuse shall be borne by the
            Tenant by whom or by whose agents, servants, invitees, or employees
            such damage is caused.

8.   USE OF PREMISES

     (a)    No one shall use the Premises for sleeping apartments or residential
            purposes, or for the storage of personal effects or articles other
            than those required for business purposes.

     (b)    No cooking or heating of any foods or liquids (other than the
            heating of water or coffee in coffee makers xxx xxxxxxxxxxx,
            KETTLES. MICROWAVES, FRIDGES) shall be permitted in the Premises
            without the written consent of the Landlord.

     (c)    The Tenant shall not install or permit the installation or use of
            any machine dispensing goods for sale in the Premises xxx xxx
            xxxxxxxxxxx xx xxxxxxxxxxx (OTHER THAN FOOD OR BEVERAGE MACHINES
            FOR THE EMPLOYEES OF THE TENANT) OR THE BUILDING. SUBJECT TO THE
            LANDLORD'S REASONABLE PROCEDURES AND SECURITY REQUIREMENTS HAVING
            REGARD TO THE FIRST CLASS STANDARD OF THE BUILDING, the delivery
            of any food or xxxxxxxxxxx xx xxx xxxxxxxxx ,xxxxxxxx xxx
            xxxxxxxxxx xxxxxxxxxxx BEVERAGES TO THE PREMISES DURING AND
            OUTSIDE OF NORMAL BUSINESS HOURS SHALL BE PERMITTED.

     (d)    The Tenant shall not permit or allow any odours, vapours, steam,
            water, vibrations, noises or other undesirable effects to emanate
            from the Premises or any equipment or installation therein which,
            in the Landlord's opinion, are objectionable or cause any
            interference with the safety, comfort or convenience of the
            Building to the Landlord or the occupants and tenant thereof or
            their agents, servants, invitees or employees.

                                      -50-
<PAGE>

9.   CANVASSING, SOLICITING, PEDDLING

     Canvassing, soliciting and peddling in or about the Development are
     prohibited.

10.  BICYCLES

     No bicycles or other vehicles shall be brought within any part of the
     Development without the consent of the Landlord NOT TO BE UNREASONABLY
     WITHHELD.

11.  ANIMALS AND BIRDS

     No animals or birds shall be brought into any part of the Development
     without the consent of the Landlord.

12.  SIGNS AND ADVERTISING

     The Tenant shall SAVE AS PROVIDED IN THE LEASE, not paint, affix, display
     or cause to be painted, affixed or displayed, any sign, picture,
     advertisement, notice, lettering or decoration on any part of the outside
     of the Building or in the interior of the Premises which is visible from
     the outside of the Building. The Landlord will prescribe a uniform pattern
     and location of identification signs for tenants, to be placed on the
     outside of the Premises, and the Tenant shall not paint, affix, display or
     cause to be painted, affixed or displayed any sign, picture, advertisement,
     notice, lettering or decoration on the outside of the Premises for exterior
     view without the written consent of the Landlord. Any such signs shall
     remain the property of the Tenant and shall be maintained at the Tenant's
     sole cost and expense. At the expiration of the Term or earlier termination
     of this Lease, the Tenant shall remove any such sign, picture,
     advertisement, notice, lettering or decoration from the Premises at the
     Tenant's expense and shall promptly repair all damage caused by any such
     removal. The Tenant's obligation to observe and perform this covenant shall
     survive the expiration of the Term or earlier termination of the Lease.

13.  DIRECTORY BOARD

     The Tenant shall be entitled at its expense to have its name shown upon the
     directory board of the Building and the Landlord shall design the style of
     such identification and shall determine the number of spaces available on
     the directory board for each tenant. The DIRECTORY BOARD SHALL BE LOCATED
     IN AN AREA DESIGNATED BY THE LANDLORD IN THE MAIN LOBBY OF THE BUILDING.
     THE TENANT SHALL BE ENTITLED TO A MAXIMUM OF FOUR NAMES ON SUCH DIRECTORY
     BOARD.

                                      -51-
<PAGE>

                                  SCHEDULE "E"

                      TEXT OF IRREVOCABLE LETTER OF CREDIT

     BENEFICIARIES: YCC LIMITED AND LONDON LIFE INSURANCE COMPANY

AMOUNT:        $500,000.00

EXPIRY:        MAY ,1998

1.   WE, [INSERT NAME OF BANK], AT THE REQUEST AND ON ACCOUNT OF LOYALTY
     MANAGEMENT GROUP CANADA INC. (THE "APPLICANT") HEREBY ISSUE IN YOUR FAVOUR
     OUR IRREVOCABLE STANDBY LETTER OF CREDIT FOR THE ABOVE-MENTIONED AMOUNT,
     AVAILABLE FOR PAYMENT ON DEMAND AT OUR COUNTERS AT:

            [INSERT ADDRESS OF BANK]

2.   THIS STANDBY LETTER OF CREDIT IS ISSUED TO SECURE CERTAIN OBLIGATIONS OF
     THE APPLICANT TO YOU PURSUANT TO A LEASE BETWEEN THE APPLICANT AND
     YOURSELVES DATED THE             DAY OF  MAY, 1997 (THE "LEASE") WHEREBY
     THE APPLICANT HAS AGREED TO PAY RENT AND PERFORM OTHER COVENANTS AND
     AGREEMENTS THEREUNDER WITH RESPECT TO CERTAIN PREMISES IN THE YONGE
     CORPORATE CENTRE, NORTH YORK, ONTARIO ALL AS MORE PARTICULARLY SET OUT IN
     THE LEASE.

3.   ANY DEMAND MADE UPON US IN CONFORMITY WITH THE TERMS AND CONDITIONS OF THIS
     STANDBY LETTER OF CREDIT WILL BE HONOURED WITHOUT ENQUIRING WHETHER YOU
     HAVE A RIGHT AS BETWEEN YOURSELVES AND THE APPLICANT TO MAKE SUCH DEMAND
     AND WITHOUT RECOGNIZING ANY CLAIM OF THE APPLICANT.

4.   IN ORDER TO MAKE A DEMAND UNDER THIS STANDBY LETTER OF CREDIT, YOU ARE TO
     DELIVER TO US AT SUCH TIME AS A WRITTEN DEMAND FOR PAYMENT IS MADE UPON US,
     A CERTIFICATE SIGNED BY YOU INDICATING THE NUMBER OF THIS STANDBY LETTER OF
     CREDIT AND CERTIFYING THAT THE APPLICANT HAS FAILED TO MAKE PAYMENT TO YOU
     IN ACCORDANCE WITH THE LEASE. THE DEMAND MUST BE ACCOMPANIED BY THE
     ORIGINAL OF THIS STANDBY LETTER OF CREDIT FOR ANY ENDORSEMENT OF ANY
     PAYMENT THEREON.

5.   IT IS EXPRESSLY ACKNOWLEDGED AND AGREED THAT IF, AT ANY TIME, THE DATE
     WHICH WOULD OTHERWISE CONSTITUTE AN EXPIRATION DATE IN ACCORDANCE WITH THE
     TERMS OF THIS STANDBY LETTER OF CREDIT FALLS ON A DAY OTHER THAN A "BANKING
     DAY" ON WHICH WE ARE OPEN FOR BUSINESS AT OUR OFFICES IN [INSERT ADDRESS],
     TORONTO, REFERRED TO ABOVE, THE DATE SHALL BE DEEMED TO BE EXTENDED TO THE
     NEXT BANKING DAY THEREAFTER.

6.   WITHOUT LIMITING THE GENERALITY OF ANY OTHER PROVISION OF THIS STANDBY
     LETTER OF CREDIT, IT IS EXPRESSLY ACKNOWLEDGED AND AGREED THAT THE ABILITY
     OF YOURSELVES TO MAKE DEMAND FOR, TO RECEIVE AND RETAIN, PAYMENT UNDER THIS
     LETTER OF CREDIT SHALL NOT BE AFFECTED, RELEASED, TERMINATED OR IMPAIRED IN
     ANY MANNER WHATSOEVER. WE SHALL HONOUR WITHOUT INQUIRING WHETHER YOU HAVE A
     RIGHT BETWEEN YOURSELVES AND OUR SAID CUSTOMER TO MAKE SUCH DEMAND AND
     WITHOUT RECOGNIZING ANY CLAIM OF OUR SAID CUSTOMER INCLUDING, WITHOUT
     LIMITATION, THE BANKRUPTCY OF THE APPLICANT AND/OR ANY PROCEEDINGS,
     REORGANIZATIONAL OR OTHERWISE, ENTERED INTO BY THE APPLICANT PURSUANT TO
     THE BANKRUPTCY AND INSOLVENCY ACT OR THE COMPANIES' CREDITORS ARRANGEMENT
     ACT AND THE EFFECT OF ANY SUCH ACTIONS OR ACTIVITIES ON THE OBLIGATIONS OF
     THE APPLICANT AS A MATTER OF LAW

7.   IT IS EXPRESSLY ACKNOWLEDGED AND AGREED BY US THAT THE AMOUNT OF THIS
     STANDBY LETTER OF CREDIT WILL BE DECREASED AS FOLLOWS:

                                      -52-
<PAGE>

     (A)    AS OF THE OPENING FOR BUSINESS ON MARCH     , 1998,
            THE AMOUNT OF THE STANDBY LETTER OF CREDIT WILL BE REDUCED TO
            $250,000.00:

     (B)    AS OF THE OPENING FOR BUSINESS ON APRIL    , 1998, THE AMOUNT OF THE
            STANDBY LETTER OF CREDIT WILL BE REDUCED TO $125,000.00.

     ANY REFERENCE HEREIN TO "THIS STANDBY LETTER OF CREDIT" INCLUDES THIS
     LETTER OF CREDIT AS AMENDED FROM TIME TO TIME.

8.   PARTIAL DRAWINGS HEREUNDER ARE PERMITTED.

9.   WE HEREBY AGREE THAT DRAWINGS UNDER THIS STANDBY LETTER OF CREDIT WILL BE
     DULY HONOURED UPON PRESENTATION, PROVIDED ONLY THAT ALL TERMS AND
     CONDITIONS OF THE STANDBY LETTER OF CREDIT HAVE BEEN COMPLIED WITH.

10.  THIS STANDBY LETTER OF CREDIT IS SUBJECT TO THE UNIFORM CUSTOMS AND
     PRACTICE FOR DOCUMENTARY CREDITS (1993 REVISION) INTERNATIONAL CHAMBER OF
     COMMERCE, PUBLICATION NO. 500 AND ENGAGES US IN ACCORDANCE WITH THE TERMS
     THEREOF.

                                      -53-
<PAGE>

                               AMENDING AGREEMENT

This agreement is dated as of the 19th day of June, 1997

BETWEEN:

                         YCC LIMITED AND
                         LONDON LIFE INSURANCE COMPANY
                    (hereinafter called the "Landlord")

                                                              OF THE FIRST PART

AND

                         LOYALTY MANAGEMENT GROUP CANADA INC.
                          (hereinafter called the "Tenant")

                                                              OF THE SECOND PART

WHEREAS:

A.   By a lease dated the 28th day of May, 1997 (the "Lease") the Landlord
     leased to the Tenant for and during the term of ten (10) years
     commencing on the 1st day of September, 1997 to and including the 31st
     day of August, 2007 (subject to Section 12.04 of the Lease) certain
     premises as in the Lease described as the multistorey building known
     municipally as 4110 Yonge Street in the City of North York, in the
     Municipality of Metropolitan Toronto, in the Province of Ontario;

B.   Section 12.04 of the Lease provided that the Landlord and Tenant shall
     enter into a written agreement confirming any changes or postponements
     with respect to the Commencement Date and other dates; and

C.   The Landlord and Tenant have agreed to postpone the Commencement Date
     and other dates in accordance with the terms and provisions of section
     12.04 of the Lease by reason of the delay in the beginning of the
     Fixturing Period from June 1, 1997 to June 19, 1997.

NOW THEREFORE THIS AGREEMENT WITNESSETH that in consideration of the sum of TWO
($2.00) DOLLARS now paid by each of the parties to the other (the receipt and
sufficiency of which is hereby acknowledged) and other mutual covenants and
agreements hereby set out, the Landlord and Tenant hereby agree as follows:

1.   The Landlord and Tenant hereby acknowledge, confirm and agree that the
     foregoing recitals are true and accurate in substance and in fact.

2.   The following dates in the Lease are hereby amended as follows:

     (a)    The Commencement Date in section 1.02 shall be changed

            FROM:        THE 1ST DAY OF SEPTEMBER, 1997
            TO:          THE 17TH DAY  OF SEPTEMBER, 1997
<PAGE>

                                      Page 2

     (b)    The last date of the Term set out in section 1.02 shall be changed

            FROM:        THE 31ST DAY OF AUGUST, 2007
            TO:          THE 16TH DAY OF SEPTEMBER, 2007

     (c)    The date referred to in section 12.05(c) shall be changed

            FROM:        MARCH 1, 2002
            TO:          MARCH 17, 2002

     (d)    The Termination Date defined in section 12.05 shall be changed

            FROM         SEPTEMBER 1, 2002
            TO:          SEPTEMBER 17, 2002

     (e)    The date referred to in the definition of"Refusal Space" in section
            12.07 shall be changed

            FROM:        JUNE 2, 1998
            TO:          JUNE 18, 1998

     (f)    The date referred to in the first line of section 12.07(b) shall be
            changed

            FROM:        JUNE 1, 1998
            TO:          JUNE 17, 1998

     (g)    The period referred to in section 12.07(b)(i) shall be changed

            FROM:        SEPTEMBER 1, 1998 TO AUGUST 31, 2002
            TO:          SEPTEMBER 17, 1998 TO SEPTEMBER 16, 2002

     (h)    The period referred to in section 12.07(b)(ii) shall be changed

            FROM:        SEPTEMBER 1, 2002 TO AUGUST 31, 2007
            TO:          SEPTEMBER 17, 2002 TO SEPTEMBER 16, 2007

3.   Section 2.02 Net Rent is hereby deleted in it entirety and the following
     substituted in its place and stead:

     "The Tenant shall pay Net Rent as follows:

     (a)  From September 17, 1997 to August 31, 1998, (being part of the first
          year of the Term) both inclusive, the sum of SEVEN HUNDRED AND
          FIFTY-SEVEN THOUSAND, FOUR HUNDRED DOLLARS AND TWENTY CENTS
          ($757,400.20) per annum payable in equal monthly instalments of SIXTY
          THREE THOUSAND, ONE HUNDRED AND SIXTEEN DOLLARS AND SIXTY EIGHT CENTS
          ($63,116.68) each in advance on the first day of each calendar month
          during such period of the Term.

     (b)  From September 1, 1998 to August 31, 2002, (being the remainder of
          the first year and part of the next four years of the Term) both
          inclusive, the sum of NINE HUNDRED AD SEVENTY-SEVEN THOUSAND, NINE
          HUNDRED DOLLARS AND TWENTY CENTS ($977,900.20) payable in equal
          monthly instalments of EIGHTY ONE THOUSAND, FOUR HUNDRED AND NINETY
          ONE DOLLARS AND SIXTY EIGHT CENTS ($81,491.68) each in advance on
          the first day of each calendar month during such period of the Term.

<PAGE>

                                      Page 3

     (c)  From September 1, 2002 to September 16, 2002, both inclusive, the
          sum of NINE HUNDRED AND EIGHTY-TWO THOUSAND, FOUR HUNDRED DOLLARS
          AND TWENTY CENTS ($982,400.20) per annum payable in one instalment
          of FORTY THREE THOUSAND, SIXTY FOUR DOLLARS AND TWELVE CENTS
          ($43,064.12) on the first day of September, 2002.

     (d)  From September 17, 2002 to September 16, 2007, (being the last five
          years of the Term) both inclusive, the sum of ONE MILLION, ONE
          HUNDRED AND SEVEN THOUSAND, FOUR HUNDRED AND EIGHT DOLLARS
          ($1,107,408.00) per annum payable in equal monthly instalments of
          NINETY TWO THOUSAND, TWO HUNDRED AND EIGHTY FOUR DOLLARS
          ($92,284.00) each in advance on the first day of each calendar
          month during such period of the Term.

     The Net Rent for the period of the Term set out in subsection 2.02(a) is
     based on an annual rate of ten dollars and thirty cents ($10.30) per
     square foot of Rentable Area of the Premises. The Net Rent for the
     period of the Term set out in subsection 2.02(b) is based on an annual
     rate of TEN DOLLARS AND THIRTY CENTS ($10.30) per square foot of the
     Rentable Area of the Premises (other than the First Additional Premises)
     and TWELVE DOLLARS AND TWENTY-FIVE CENTS ($12.25) per square foot of the
     Rentable Area of the First Additional Premises. The Net Rent for the
     period of the Term set out in subsection 2.02(c) is based on an annual
     rate of TEN DOLLARS AND THIRTY CENTS ($10.30) per square foot of the
     Rentable Area of the Premises (other than the First Additional Premises)
     and TWELVE DOLLARS AND FIFTY CENTS ($12.50) per square foot of the
     Rentable Area of the First Additional Premises. The Net Rent for the
     period of the Term set out in subsection 2.02(d) is based on an annual
     rate of TWELVE DOLLARS ($12.00) per square foot of the Rentable Area of
     the Premises (other than the First Additional Premises) and TWELVE
     DOLLARS AND FIFTY CENTS ($12.50) per square foot of the Rentable Area of
     the First Additional Premises. As soon as reasonably possible after
     completion of construction of the Premises, the Architect shall measure
     the Net Rentable Area of the Premises and shall certify to the Tenant
     the Rentable Area of the Premises and Rent shall be adjusted
     accordingly."

4.   Except as otherwise provided herein, all defined terms in this amending
     agreement shall have the same definitions as in the Lease.

5.   The Landlord and Tenant confirm that in all other respects, the terms,
     covenants and conditions of the Lease remain unchanged and in full force
     and effect except as modified by this amending agreement.

6.   This amending agreement shall enure to the benefit of and be binding
     upon the parties hereto, their successors and assigns of the Landlord
     and the permitted successors and permitted assigns of the Tenant.
<PAGE>

                                      Page 4

IN WITNESS WHEREOF the parties have executed this amending agreement as of the
day and date first above written.

                                   YCC LIMITED

                                                                      (LANDLORD)

                                   PER: /s/ [Illegible]
                                        ------------------------------
                                        AUTHORIZED SIGNATURE

                                   PER: /s/ [Illegible]
                                        ------------------------------
                                        AUTHORIZED SIGNATURE

                                   LONDON LIFE INSURANCE COMPANY

                                                                      (LANDLORD)

                                   PER: /s/ Jonathan Button
                                        ------------------------------
                                        AUTHORIZED SIGNATURE
                                        Jonathan Button
                                        Director of Real Estate

                                   PER: /s/ Philip Gunn
                                        ------------------------------
                                        AUTHORIZED SIGNATURE
                                        Philip Gunn
                                        Manager of Finance

                                   LOYALTY MANAGEMENT GROUP CANADA INC.
                                                                        (TENANT)

                                   PER: /s/ [Illegible]
                                        ------------------------------
                                        AUTHORIZED SIGNATURE

                                   PER: /s/ [Illegible]
                                        ------------------------------
                                        AUTHORIZED SIGNATURE

                                   WE HAVE AUTHORITY TO BIND THE CORPORATION
<PAGE>

                               LEASE AMENDING AGREEMENT

THIS AGREEMENT is dated the 15TH day of JANUARY, 1998

BETWEEN:
                                   YCC LIMITED AND
                            LONDON LIFE INSURANCE COMPANY
                         (hereinafter called the "Landlord")

                                                               OF THE FIRST PART
                                       - and -

                         LOYALTY MANAGEMENT GROUP CANADA INC.
                          (hereinafter called the "Tenant")
                                                              OF THE SECOND PART
WHEREAS:

A.   By a lease dated the 28TH day of MAY, 1997, AND SUBSEQUENT LEASE
AMENDING AGREEMENT DATED JUNE 19,1997, (collectively, the "Lease"), the
Landlord leased to the Tenant for and during a term, (the "Term"), of TEN
(10) years, commencing on the 17TH day of SEPTEMBER, 1997 and expiring on the
16TH day of SEPTEMBER, 2007 certain premises, (the "Premises"), comprising a
Rentable Area of approximately SEVENTY-THREE THOUSAND FIVE HUNDRED AND
THIRTY-FOUR (73,534) square feet located on the 2ND AND 3RD floors shown
outlined in red on the plan attached to the Lease as Schedules "B-1 AND B-2",
located at 4110 YONGE STREET, (the "Building"), in the City of TORONTO, in
the Municipality of METROPOLITAN TORONTO, in the Province of ONTARIO.

B.   PURSUANT TO SECTION 1.01 AND SECTION 12.07, THE LANDLORD AND TENANT HAVE
AGREED THAT THE FIRST ADDITIONAL PREMISES AND THE SPECIAL REFUSAL SPACE SHALL
BE ADDED TO THE PREMISES AND the lease SHALL BE AMENDED in accordance with
the terms and conditions hereinafter set forth.

     NOW THEREFORE THIS AGREEMENT WITNESSETH that in consideration of the sum
of Two Dollars ($2.00) now paid by each of the Parties to the other (the
receipt and sufficiency whereof is hereby acknowledged), and other mutual
covenants and agreements, the Parties do hereby agree as follows:

1.   The Parties hereby acknowledge, confirm and agree that the foregoing
recitals are true in substance and in fact.

2.   The Lease is amended as of the 1ST day of AUGUST, 1998, (the "Effective
Date"), as follows:

     (a)  SECTION 1.01 (GRANT AND PREMISES) IS AMENDED BY DELETING IN THE
          FIRST AND LAST LINES OF THE SECOND PARAGRAPH, THE WORDS AND FIGURES
          "SEPTEMBER 1, 1998" AND INSERTING IN THEIR PLACE THE WORDS AND
          FIGURES "AUGUST 1, 1998".

     (b)  SECTION 2.02 (NET RENT) OF THE LEASE IS AMENDED AS FOLLOWS:

          (i)  BY DELETING FROM THE FIRST LINE OF SUBSECTION (a) THE WORDS AND
               FIGURES "AUGUST 31, 1998 (BEING THE FIRST YEAR OF THE TERM)" AND
               INSERTING IN  THEIR PLACE THE WORDS AND FIGURES "JULY 31, 1998";
               AND

          (ii) BY DELETING FROM THE FIRST LINE OF SUBSECTION (b) THE WORDS AND
               FIGURES "SEPTEMBER 1, 1998" AND INSERTING IN THEIR PLACE THE
               WORDS AND FIGURES "AUGUST 1, 1998".

     (c)  SECTION 12.07 (FIRST REFUSAL RIGHT) IS AMENDED AS FOLLOWS:

          1.   (A)  BY DELETING REFERENCE TO THE 4TH FLOOR IN THE FIRST LINE OF
                    THE FIRST PARAGRAPH AND;

               (B)  BY DELETING FROM THE FIRST PARAGRAPH, THE WORDS "AND FROM
                    AND INCLUDING JUNE 2, 1998, SHALL INCLUDE FOR GREATER
                    CERTAINTY THE SPECIAL REFUSAL SPACE";

          2.   BY DELETING IN THE FIRST, SECOND AND THIRD LINES OF THE FIRST
               PARAGRAPH OF SUBSECTION (b) THE WORDS "PROVIDED THE TENANT HAS
               GIVEN WRITTEN NOTICE TO THE LANDLORD ON OR BEFORE JUNE 1, 1998
               THAT THE TENANT REQUIRES THE SPECIAL REFUSAL SPACE, THE LANDLORD
               SHALL LEASE THE SPECIAL REFUSAL SPACE

                                      -1-
<PAGE>

               TO THE TENANT COMMENCING SEPTEMBER 1, 1998" AND INSERTING IN
               THEIR PLACE THE WORDS "THE LANDLORD SHALL LEASE TO THE TENANT
               AND THE TENANT SHALL LEASE FROM THE LANDLORD THE SPECIAL REFUSAL
               SPACE COMMENCING AUGUST 1, 1998";

          3.   THE LAST PARAGRAPH OF SUBSECTION (b) IS DELETED;

          4.   BY DELETING IN SUBSECTION (b)(i) THE WORDS AND FIGURES "SEPTEMBER
               17, 1998" AND INSERTING IN THEIR PLACE THE WORDS AND FIGURES
               "AUGUST 1,1998"; AND

          5.   BY DELETING SUBSECTION (d).

     (h)  SCHEDULE "B-4", ATTACHED HERETO AND FORMING A PART OF THIS LEASE
          AMENDING AGREEMENT, IS ADDED TO THE LEASE.

3.   EXCEPT AS OTHERWISE PROVIDED HEREIN, ALL REFERENCES IN THE LEASE TO THE
"PREMISES" SHALL BE DEEMED TO INCLUDE THE FIRST ADDITIONAL PREMISES AND THE
SPECIAL REFUSAL PREMISES. EACH OF THE PARTIES CONFIRMS THE OBLIGATIONS OF THE
LANDLORD TO PAY THE SECOND LEASEHOLD IMPROVEMENT ALLOWANCES OF $25.00 PER SQUARE
FOOT OF RENTABLE AREA OF THE FIRST ADDITIONAL PREMISES AND THE SPECIAL REFUSAL
SPACE PURSUANT TO THE TERMS AND CONDITIONS SET OUT IN SECTION 12.01(b).

4.   The Parties confirm that in all other respects, the terms, covenants and
conditions of the Lease remain unchanged and in full force and effect, except as
modified by this Agreement. It is understood and agreed that all terms and
expressions when used in this Agreement, unless a contrary intention is
expressed herein, have the same meaning as they have in the Lease.

5.   This Agreement shall enure to the benefit of and be binding upon the
Parties hereto, the successors and assigns of the Landlord and the permitted
successors and permitted assigns of the Tenant.

     IN WITNESS WHEREOF the Parties hereto have duly executed this Agreement as
of the day and year first above written, by affixing their respective corporate
seals under the hands of their proper signing officers duly authorized in that
behalf or by setting their respective hands and seals in their personal
capacity, as the case may be.

                              YCC LIMITED
                              ------------------------------------------------
                                                                    (Landlord)

                              Per: /s/ [Illegible]
                                  --------------------------------------------
                                                          Authorized Signature

                              Per: /s/ [Illegible]
                                  --------------------------------------------
                                                          Authorized Signature

                              LONDON LIFE INSURANCE COMPANY
                                                                    (Landlord)

                              Per: /s/ Philip Gunn
                                  --------------------------------------------
                                   Philip Gunn
                                   Manager of Finance
                                   Authorized Signature

                              Per: /s/ M.E. Snell
                                  --------------------------------------------
                                   M.E. SNELL
                                   DIRECTOR, LEASING
                                   Authorized Signature

                              LOYALTY MANAGEMENT GROUP CANADA INC.
                             --------------------------------------------------
                                                                      (Tenant)

                              Per: /s/ [Illegible]
                                  --------------------------------------------
                                                          Authorized Signature

                              Per: /s/ [Illegible]
                                  --------------------------------------------
                                                          Authorized Signature

                              I/We have authority to bind the corporation

                                      -2-

<PAGE>

                                  SCHEDULE "B-4"

           FLOOR PLAN SHOWING THE SPECIAL REFUSAL PREMISES CROSSHATCHED.

[Floor Plan]

                                      -3-

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