Document:

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                                                                    EXHIBIT 10.9

                              CLIC PROPERTIES INC.

                                     - and -

                               WEBHELP CANADA INC.

                                      LEASE

                              175 Bloor Street East
                               Phase 1, 4th Floor
                                Toronto, Ontario

                            FLEMING, WHITE & BURGESS
                             Barristers & Solicitors
                           1000 - 2 Bloor Street West
                                Toronto, Ontario
                                     M4W 3E2

382941.1
22995-0002
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                                      LEASE
                              175 BLOOR STREET FAST
                                     PHASE I
                                TORONTO, ONTARIO

         THIS LEASE made as of the 16 day of May, 2000.

IN PURSUANCE OF THE SHORT FORMS OF LEASES ACT,

BETWEEN:

  CLIC PROPERTIES INC., a Corporation incorporated
  under the laws of Canada

  (hereinafter referred to as the "Landlord")

                                                               OF THE FIRST PART

  - and -

  WEBHELP CANADA INC.

  (hereinafter referred to as the "Tenant")

                                                              OF THE SECOND PART

         WITNESSETH that in consideration of the rents, covenants, and
agreements, hereinafter reserved and contained on the part of the Tenant, the
Landlord hereby demises and leases to the Tenant, the premises being
approximately nineteen thousand seven hundred and ninety-two (19,792) square
feet of Rentable Area consisting of the entire fourth floor, in the office
building known as 175 Bloor Street East, Phase 1, in the City of Toronto
(hereinafter called the "Premises") shown outlined in red on Schedule 'W' and
which office building (the "Building") is situate on the lands described in
Schedule "B".

TERM

1. TO HAVE AND TO HOLD the Premises for and during the term of five (5) years
to be computed from the 161 day of July, 2000, (the "Commencement Date"), and
from thenceforth next ensuing and fully to be completed on the 30'h day of June,
2005

DEFINITIONS

2. Except where otherwise provided in this lease, the following terms, when used
throughout this lease, shall have the meanings set out below:

         ADDITIONAL RENT shall mean all amounts payable hereunder except Basic
         Rent. Additional Rent for 2000 is estimated to be EIGHTEEN DOLLARS AND
         SEVENTY-SEVEN CENTS ($18.77) plus applicable GST per square foot per
         annum of Rentable Area and Is broken down as follows:

         Realty Taxes:                      $ 9.96 per square foot

         Operating Costs:                   $ 7.81 per square foot

         Hydro:                             $ 1.00 per square foot

         Total Cost:                        $18.77 per square foot

         ADDITIONAL SERVICES shall mean and refer to the services and
         supervisions supplied by the Landlord referred to in clause 10, and to
         all other services of any nature or kind supplied by the Landlord to
         the Tenant in addition to those

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         required to be supplied by the Landlord to the Tenant pursuant to this
         lease, save and except any services which the Landlord elects to supply
         to tenants generally, and the costs of which are included in Allocable
         Operating Expenses.

         ALLOCABLE OPERATING EXPENSES shall mean and refer to all reasonable
         expenses, fees, rentals, costs, and disbursements of every kind and
         nature incurred by the Landlord in connection with the management,
         maintenance, and operation of the Building, or the improvements,
         systems, facilities, equipment or machinery used in connection
         therewith which are properly chargeable in accordance with generally
         accepted accounting principles to such management, maintenance, and
         operation for any given period, and shall include any such expenses,
         fees, rentals, costs, and disbursements incurred by or on behalf of
         tenants with whom the Landlord may from time to time have agreements
         whereby such tenants perform any cleaning, maintenance, or other work
         or services ordinarily performed by the Landlord, and which expenses if
         incurred by the Landlord would be included in Allocable Operating
         Expenses. Without limiting the generality of the foregoing definition,
         Allocable Operating Expenses shall include the cost of outside grounds
         maintenance, the cost of all fuel including natural gas used in the
         Building, the aggregate of salaries, wages, and other payments made by
         the Landlord with respect to janitors, caretakers, security officers,
         management personnel, and other persons employed by the Landlord and
         its agents in the care, maintenance, cleaning, and operation or repair
         of the Building, the cost of water and electricity consumed in the
         Building, the cost of insurance, including all insurance premiums and
         any other payments made by the Landlord pursuant to any provision of
         any insurance policy, the total charges of any independent contractors
         employed in the care, maintenance, cleaning or operation of the
         Building, the cost of supplies, painting, uniforms, security,
         administration, management fees, legal, audit, and collection expenses,
         and the value of services not reflecting a direct cost to the Landlord
         including the rental value of Building Administration Areas, Life
         Safety Rooms, Fire Cross-Over Corridors, and ground floor lobbies and
         corridors and shall include the cost of Major Expenditures in
         accordance with subclause 7(c) hereof. Notwithstanding the foregoing
         definition Allocable Operating Expenses shall be computed in accordance
         with the provisions of clause 7 hereof. It is expressly acknowledged
         and agreed that the Tenant's Proportionate Share of Allocable Operating
         Expenses may be increased pursuant to the provisions of subclause 7(k)
         hereof.

         ALLOCABLE TAXES shall mean and refer to all real property taxes and
         other taxes, rates, duties, levies and assessments whatsoever, whether
         municipal, parliamentary, or otherwise levied, imposed, or assessed
         against the Building, or from time to time levied, assessed, or imposed
         in lieu thereof, or for which the Landlord is liable, including those
         levied, imposed, or assessed for education, schools, and local
         improvements, commercial concentration levies assessed or imposed
         against the Building or the parking areas used in accordance therewith,
         including any capital tax levied in respect of the Building or any part
         thereof, or the Landlord's ownership thereof or any part thereof
         (including reasonable legal and other professional fees and interest
         and penalties or deferred payments incurred by the Landlord in good
         faith in contesting, resisting or appealing any of the aforesaid taxes,
         Sales Taxes or Landlord's Sales Taxes), but notwithstanding the
         foregoing, the following taxes shall be expressly excluded from
         Allocable Taxes:

                  (i) taxes and licence fees in respect of any business carried
         on by tenants and occupants of the Building which taxes are herein
         sometimes collectively called Business Taxes and shall include without
         limitation the Business Taxes levied or assessed pursuant to the
         Assessment Act (Ontario);

                  (ii) income or profit taxes upon the income of the Landlord
         (other than any present or future tax based upon rent payable under
         this lease or otherwise in connection with occupancy of the Premises
         included in Allocable Taxes as aforesaid), franchise, corporate (except
         any capital tax included in Allocable Taxes as aforesaid with respect
         to the Building or the Landlord's ownership

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         thereof), estate, inheritance, succession, speculation or transfer tax
         or any other tax or impost of a personal nature charged to or levied
         upon the Landlord, to the extent that such taxes are not in future
         levied in lieu of such taxes, rates, duties, levies, and assessments
         against the Building or upon the Landlord in respect thereof, which
         taxes are herein sometimes collectively called the LANDLORD'S INCOME
         TAXES;

                  (III) all taxes, rates, duties, levies, and assessments
         (including Business Taxes) which the Landlord recovers from tenants
         under subclause 6(b) hereof and similar provisions of leases with other
         tenants which taxes are herein sometimes collectively called TENANT'S
         TAXES. Without limiting the generality of the foregoing, it is
         expressly acknowledged and agreed that retail, and certain other
         tenants may be directly assessed for the difference between the real
         property assessment of their premises and the average real property
         assessment of various premises in the Building used for office purposes
         in the reasonable discretion of the Landlord pursuant to the provisions
         of subclause 6(g)(iii), and that such excess need not be allocated
         among other tenants;

                  (iv) any direct taxes incurred in the operation of the
         underground parking garage portion, and surface parking areas if
         applicable, of the Building to the extent that parking spaces in the
         parking garage, and surface parking areas if applicable, are rented to
         any persons other than tenants; and

                  (v)      Sales Taxes and Landlord's Sales Taxes.

         ARCHITECTS shall mean and refer to an architect or firm of architects
         licensed to practice architecture pursuant to the laws of the Province
         of Ontario designated by the Landlord from time to time as Architects.

         AUDITORS shall mean and refer to a public accountant or a firm of
         public accountants licensed to practice as public accountants pursuant
         to the laws of the Province of Ontario, designated by the Landlord from
         time to time as Auditors.

         BASIC RENT shall mean the rent payable pursuant to subclause 3(a)
         hereof.

         BUILDING shall mean the building located on the north portion of the
         Lands including without limitation all Common Areas together with such
         portion of the Lands reasonably designated by the Landlord as being
         used in connection therewith (such building being sometimes referred to
         herein as the "Phase I Building"). The Landlord and the Tenant
         acknowledge that the Landlord owns another building on the Lands to the
         southwest of the Building (such other building on the Lands being
         sometimes referred to as the "Phase II Building" and collectively with
         the Phase I Building being municipally known as 175 Floor Street East)
         For the purposes of this lease, unless the context otherwise requires,
         the word BUILDING shall include only the Phase I Building together with
         the part of the lands reasonably designated by the Landlord as being
         used in connection therewith and shall not include the Phase II
         Building or any part of the lands designated by the Landlord as being
         used in connection therewith.

         BUILDING ADMINISTRATION AREAS shall mean and refer to office space in
         the Office Premises used by the Landlord or its agents or employees for
         the management, maintenance, or operation of the Building, which space
         would otherwise be rentable.

         BUSINESS DAY shall mean and refer to any of the days from Monday to
         Friday inclusive of each week unless such day is a statutory holiday,
         and such additional days as may be designated by the Landlord,

         COMMENCEMENT DATE shall mean and refer to the first day of the term of
         this lease as set out in Section 1.

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         COMMON AREAS shall mean the common areas and facilities in each of the
         Phase I and Phase II Buildings that are provided or designated from
         time to time by the Landlord for the benefit of or use in connection
         with more than one rentable area or more than one component in each
         building including, but not limited to, entrances, lobbies, access and
         service corridors or stairways, indoor and outdoor walkways, malls,
         courts and arcades, public seating areas and facilities, furniture,
         furnishings and fixtures, public sidewalks, public washrooms, indoor
         and outdoor landscaping and landscaped areas, passageways or tunnels,
         mailrooms, electrical, telephone, meter, valve, mechanical, storage and
         janitor rooms, shipping and receiving areas and loading docks, package
         or passenger pickup areas, waste disposal, or recycling facilities, and
         driveways, laneways and ramps, all as may be altered, expanded,
         reduced, re-constructed or relocated from time to time.

         COST OF ADDITIONAL SERVICES shall mean and refer to the Landlord's
         total cost of providing Additional Services to the Tenant and without
         limiting the generality of the foregoing shall include the cost of all
         labour (including salaries, wages, and fringe benefits) and material
         and other direct expenses incurred, the cost of supervision and other
         indirect expenses capable of being allocated thereto (such allocation
         to be made upon a reasonable basis) and all other out-of-pocket
         expenses made in connection therewith including amounts paid to
         independent contractors; the Cost of Additional Services shall also
         include an amount equal to fifteen percent (15%) of the aggregate of
         the cost of labour, materials and other direct expenses (representing
         an agreed pre-estimate of the expense to the Landlord for management
         and indirect expenses incapable of being allocated).

         DEVELOPMENT shall mean the buildings on the lands and premises
         municipally known as 175 Bloor Street East, known as Phase I and Phase
         II of such development and all structures, pedestrian walkway areas,
         gallerias and parking garages and other facilities used in connection
         therewith including the Shared Common Areas.

         FIRE CROSS-OVER CORRIDORS shall mean and refer to corridors connecting
         staircases on any floor of the Building constructed at any time
         pursuant to any regulation, requirement, or request of the Fire
         Marshall of the City of Toronto, or of any other competent governmental
         authority which are designated as Fire Cross-Over Corridors by the
         Landlord.

         INCREASED PROPORTIONATE SHARE shall mean and refer to the Proportionate
         Share increased pursuant to the provisions of subclause 7(k) hereof.

         INSURED DAMAGES shall mean and refer to that part of any damage
         occurring to the Premises or the Building which the Landlord is
         required to insure hereunder or to the extent that the Landlord has not
         insured and is deemed to be a co-insurer pursuant to such clause, would
         have been recoverable if the Landlord had effected insurance in respect
         of perils and to amounts and on terms for which it is by that clause
         deemed to have insured. Where an applicable policy of insurance
         contains an exclusion for damages recoverable from a third party,
         claims to which the exclusion applies shall be considered Insured
         Damage only if the Landlord successfully recovers from the third party.

         LANDLORD'S SALES TAXES shall mean and refer to the amount of any goods
         and services taxes, sales taxes, value-added taxes, multi-stage taxes,
         business transfer taxes and any other like taxes imposed upon the
         Landlord in respect of the purchase of goods or services included in
         Allocable Operating Expenses which are available to and claimed by the
         Landlord as a credit in determining the Landlord's net tax liability or
         refund on account of such taxes.

         LANDS shall mean the lands described in Schedule "B".

         LEASE YEAR shall mean that period of twelve months commencing on the
         Commencement Date and thereafter each consecutive twelve-month period

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         commencing on each anniversary of the Commencement Date and the
         balance, if any, of the term being less that twelve months following
         the end of the last full twelve-month period of this lease. In the case
         of any Lease Year being less than twelve months, all obligations and
         covenants to pay Rent hereunder shall be prorated by multiplying the
         amount of such Rent (determined for the twelve-month period commencing
         on the first day of the Lease Year) by the actual number of days in
         such Lease Year and by dividing the product thereof by 365.

         LEASEHOLD IMPROVEMENTS shall mean and refer to all items generally
         considered as leasehold improvements, including 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, or any previous occupant of the Premises
         including all partitions however affixed, and whether or not moveable,
         and all wall-to-wall carpeting.

         LIFE SAFETY ROOMS shall mean and refer to office space in the Office
         Premises designated by the Landlord from time to time for the exclusive
         housing of controls installed to assist fire and emergency personnel,
         which space would otherwise be rentable.

         MAJOR EXPENDITURE shall mean and refer to any expenditure incurred by
         the Landlord during the term of this lease for repair to or replacement
         of the roof or to structural elements of the Building or for
         replacement of machinery, equipment, building elements, systems, or
         facilities used in connection with the Building, or for modifications
         or additions to the Building (if one of the principal purposes of any
         such modification or addition is to reduce energy consumption, or to
         reduce Allocable Operating Expenses, or if such modification or
         addition is required by any governmental authority or regulation) and
         which expenditure is greater than one hundred thousand dollars
         ($100,000.00).

         NORMAL BUSINESS HOURS shall mean and refer to the hours from 8:00 a.m.
         to 6:00 p.m. and such additional hours as may be designated by the
         Landlord, on Business Days.

         OFFICE PROMISES shall mean and refer to the portion of the Building
         which is situated above grade.

         PRIME RATE shall mean the rate of interest per annum publicly quoted by
         The Royal Bank of Canada or such other of the five largest chartered
         banks designated by the Landlord from time to time as the reference
         rate of interest (commonly known as its "prime rate") used by it to
         determine interest rates charged by it on loans in Canadian funds to
         its commercial customers payable on demand.

         PROPORTIONATE SHARE shall mean and refer to the fraction which has as
         its numerator the Rentable Area of the Premises and as its denominator
         the Rentable Area of the Building.

         RENT shall mean both Basic Rent and Additional Rent.

         RENTABLE AREA:

                  (i) as applied to any given floor, Rentable Area shall mean
         and refer to the area of any such floor measured from the inside
         surface of the glass line of exterior glazing without deduction for
         columns and projections necessary to the Building, and including all
         areas within the floor except stairwells (unless installed for the
         exclusive benefit of a tenant) elevator shafts, flues, stacks, pipe
         shafts, vertical ducts and the walls enclosing them;

                  (ii)     as applied to the Building, Rentable Area shall mean
         and refer to the aggregate of the Rentable Areas of each floor above
         grade in the Building;

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                  (iii) as applied to premises occupying the entire Rentable
         Area of any floor shall mean and refer to the Rentable Area of such
         floor;

                  (iv) as applied to premises occupying less than the entire
         Rentable Area of a floor shall mean and refer to the Rentable Area of
         any such floor multiplied by a fraction the numerator of which is the
         area occupied or to be occupied by the Tenant measured from the inside
         surface of the glass line of exterior glazing to the inside finish of
         the corridor walls facing the Premises, and to the centre of partition
         walls separating the Premises from adjoining premises without deduction
         for columns and projections necessary to the Building and the
         denominator of which is the area actually occupied or available for
         occupation by the Tenant and other tenants on the floor measured in the
         same manner as the Premises.

                  (v) the calculation of the Rentable Area of the Building, of
         any floor, and of the Premises, shall be adjusted from time to time to
         reflect any structural change in the Building or any change in use or
         function of any part of the Building.

         It is intended by the Landlord and the Tenant acknowledges that the
         foregoing definition and method of calculation of Rentable Area is to
         be in accordance with the 1996 standard of measurement of Rentable Area
         of office premises established by the Building Owners and Managers
         Association ("BOMA"). If there is a discrepancy between the Rentable
         Area of the Premises or the Building as calculated in accordance with
         the foregoing definition and the Rentable Area of the Premises or the
         Building as calculated in accordance with the 1996 BOMA standard of
         measurement then such 1996 BOMA standard shall prevail and the Rentable
         Area of the Premises or the Building shall be measured in accordance
         therewith.

         SALES TAXES shall mean and refer to all goods and services taxes, sales
         taxes, value-added taxes, multi-stage taxes, business transfer taxes
         and any other like taxes, whether or not in existence at the beginning
         of the terms, imposed on the Tenant in respect of the Rent, the rental
         of space by the Tenant under this lease or upon any imputed rental or
         otherwise in respect of the occupancy or leasing of the Premises by the
         Tenant or the provision of any goods, utilities or services, including
         management services, by the Landlord to the Tenant pursuant to this
         lease or the maintenance, repair, operation or administration of the
         Building, whether characterized as a goods and services tax, sales tax,
         value-added tax, multi-stage tax, business transfer tax or otherwise,
         but excluding any Landlord's Sales Taxes.

         SHARED COMMON AREAS shall mean those portions of the Common Areas in
         each of the Phase I and Phase II Buildings which are designated for use
         by tenants of each of such buildings or for the benefit of areas in
         both the Phase I and Phase II Buildings.

         SPECIAL TENANT OPERATING EXPENSES shall mean and refer to, for any
         given period, the excess, as reasonably determined by the Landlord, of
         any expenses incurred by the Landlord for such period relating to the
         Premises, which expenses would otherwise be Allocable Operating
         Expenses over what such expenses would have been but for the use of the
         Premises for the business of retail sales or other non-office use, the
         distinctive configuration, or location within the Building, of the
         Premises, the distinctive nature of the operation of the Tenants
         business, the use of heating, ventilating, air-conditioning, lighting,
         hydro, or other Building services outside of Normal Business Hours or
         the distinctive nature of any of the Tenants Leasehold Improvements,
         fixtures, and equipment, including but not limited to any excess of
         air-conditioning, heating, lighting, water, electrical power, cleaning
         and security expenses.

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         TENANT when used with a capital "T" shall mean and refer to the Tenant,
         but where used with a small "t" and where the context so requires shall
         mean and refer to any individual, partnership, association,
         corporation, or entity occupying any portion of the Building pursuant
         to a lease with the Landlord, an agreement to lease with the Landlord,
         or pursuant to a sublease or agreement to sublease from any such
         person.

         TENANT'S SHARE OF ALLOCABLE TAXES shall have the meaning set out in
         Clause 6(d).

         TERM OR TERM shall mean the period of years referred to in Section 1
         hereof.

         YEAR shall mean and refer to a period of twelve months commencing on
         January 1 and ending on the next ensuing December 31 until changed
         pursuant to subclause 7(j) hereof.

RENT

3. (a) The Tenant shall pay to the Landlord as annual Basic Rent for the
Premises yearly and every year during the said term the sum of FOUR HUNDRED AND
SIXTY-FIVE THOUSAND ONE HUNDRED AND TWELVE DOLLARS ($465,112.00) of lawful money
of Canada payable in equal monthly installments of THIRTY-EIGHT THOUSAND SEVEN
HUNDRED AND FIFTY-NINE DOLLARS AND THIRTY-THREE CENTS ($38,759.33) each in
advance on the first day of each and every month during the said term, such
payments to be made by cheque or money order payable to the Landlord, or as it
may direct from time to time, and to be payable at such place in Canada as the
Landlord may direct from time to time; the first of such equal monthly
instalments of Basic Rent shall become due and payable on the Commencement Date.

         If the term hereof does not commence on the first day of the calendar
month, Basic Rent for the broken part of the calendar month at the commencement
of the said term shall be pro-rated at a rate per day equal to one-three hundred
and sixty-fifth (1/365th) of the Basic Rent.

         It is acknowledged and agreed that the Basic Rent is based on an annual
rental of TWENTY-THREE DOLLARS AND FIFTY CENTS ($23.50) per square foot of
Rentable Area of the Premises. It is further acknowledged and agreed that the
square footage described as comprising the area of the Premises has not yet been
certified as an accurate measurement by the Landlord's Architect or space
planner. Prior to the Commencement Date, the Landlord shall provide an
Architect's or space planner's certificate of measurement to the Tenant. If the
certificate of measurement prepared by the Landlord's Architect or space planner
reveals that the number of square feet of Rentable Area in the Premises is
greater or less than nineteen thousand seven hundred and ninety-two (19,792)
square feet the Basic Rent shall not be the amount set out above, but shall be
an amount equal to TWENTY-THREE DOLLARS AND FIFTY CENTS ($23.50) times the
number of square feet of Rentable Area of the Premises as set forth in the said
certificate, and the equal monthly instalments; shall be 1/12th of such amount.

         (b) It is the intent of the Landlord and the Tenant that the rent
described above shall be net to the Landlord and that as additional rent the
Tenant shall pay to the Landlord the Tenant's Share of Allocable Taxes,
Proportionate Share or Increased Proportionate Share of Allocable Operating
Expenses, and any Special Tenant Operating Expenses in equal monthly
installments in advance as more particularly hereinafter set forth, and to pay
for any Additional Services as hereinafter set forth, with the intent that
except as expressly provided herein, the Landlord shall be fully reimbursed by
the tenants for all costs, charges, expenses, and outlays of every nature
whatsoever in respect of the Building or the contents thereof, and each and
every provision of this lease shall be interpreted in accordance with such
intent.

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TENANT'S COVENANTS

4.       And the Tenant covenants with the Landlord:

         RENT AND ADDITIONAL RENT

         (a) To pay Rent and to pay as Additional Rent its Proportionate Share
of Allocable Operating Expenses and the Tenants Share of Allocable Taxes in
accordance with the provisions of clauses 6 and 7 hereof, and to pay Special
Tenant Operating Expenses as hereinafter set forth, and to pay for any
Additional Services as hereinafter set forth.

         RENT PAYABLE WITHOUT DEDUCTION

         (b) All Rent and Additional Rent shall be paid without prior demand
being made therefor (unless otherwise specified herein) and without any
deduction, set-off, or abatement whatsoever.

         USE

         (c) To use the Premises only for general office use only for the
purpose of corporate, administrative, technical and sales offices for the
conduct of the Tenant's business and not to use or permit to be used the
Premises or any part thereof for the purposes of a workshop, for retail sales,
for the sale of goods or for any other purpose or business.

         WASTE

         (d) Not to commit, or permit, except as herein otherwise provided, any
waste or injury to the Premises including the Leasehold Improvements and any
trade fixtures therein, any loading of the floors thereof in excess of the
maximum degree of loading contemplated by the design criteria referred to in
subclause 4(m) hereof, any nuisance therein or any use or manner of use causing
annoyance to other tenants and occupants of the Building.

         INSURANCE

         (e) That the Tenant shall, during the entire term hereof and during any
period of occupation of the Premises prior to the Commencement Date, at its sole
cost and expense, take out and keep in full force and effect and in the names of
the Tenant, the Landlord and the mortgagees of the Landlord as their respective
interests may appear, the following insurance:

                  (i) insurance upon property of every description and kind
                  owned by the Tenant, in the custody and control of the Tenant,
                  or for which the Tenant is legally responsible, is legally
                  liable, or installed by or on behalf of the Tenant (and which
                  is located within the Building), including without limitation
                  fittings, installations, alterations, additions, partitions,
                  fixtures, and anything in the nature of a Leasehold
                  Improvement in an amount not less than one hundred percent
                  (100%) of the full replacement cost thereof, with coverage
                  against at least the perils of fire and standard extended
                  coverage including sprinkler leakages (where applicable),
                  earthquake, flood and collapse;

                  (ii) business interruption insurance in such amount as will
                  reimburse the Tenant for direct or indirect loss of earnings
                  attributable to all perils commonly insured against by prudent
                  tenants or attributable to prevention of access to the
                  Premises or to the Building as a result of such perils;

                  (iii) public liability and property damage insurance including
                  personal injury liability, contractual liability, non-owned
                  automobile liability and owners' and contractors' protective
                  insurance coverage with respect to the

<PAGE>

                  Premises and the Tenant's use of any part of the Building and
                  which coverage shall include the activities and operations
                  conducted by the Tenant and any other person on the Premises.
                  Such policies shall be written on a comprehensive basis with
                  limits of not less than $5,000,000.00 for bodily injury to any
                  one or more persons, or property damage, and such higher
                  limits as the Landlord or the mortgagees of the Landlord may
                  reasonably require from time to time, and all such policies
                  shall contain a severability of interest clause and a cross
                  liability clause;

                  (iv) any other form or forms of insurance as the Tenant or the
                  Landlord or the mortgagees of the Landlord may reasonably
                  require from time to time in form, in amounts and for
                  insurance risks against which a prudent tenant would protect
                  itself.

         All policies required to be written on behalf of the Tenant pursuant to
this subclause shall contain a waiver of any subrogation rights which the
Tenant's insurers may have against the Landlord and against those for whom the
Landlord is, in law, responsible whether any such damage is caused by the act,
omission, or negligence of the Landlord or by those for whom the Landlord is, in
law, responsible. All policies shall be taken out with insurers acceptable to
the Landlord acting reasonably and in a form satisfactory from time to time to
the Landlord acting reasonably. The Tenant agrees that certificates of insurance
or, if required by the Landlord or the mortgagees of the Landlord, certified
copies of such insurance policies will be delivered to the Landlord as soon as
practicable after the placing of the required insurance. All policies shall
contain an undertaking by the insurers to notify the Landlord and the mortgagees
of the Landlord in writing not less than thirty (30) days prior to any material
change, cancellation or other termination thereof.

         INSURANCE PROCEEDS

(f) That in the event of damage or destruction to the Leasehold Improvements in
the Premises covered by insurance required to be taken out by the Tenant
pursuant to subclause 4(e), the Tenant will 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 Building entitling the Landlord to
terminate this lease pursuant to subclause 11 (b) hereof, then if the Premises
have also been damaged, the Tenant will pay to the Landlord all of its insurance
proceeds relating to the Leasehold improvements in the Premises.

         USE OF PREMISES - INSURANCE

         (g) That neither the Tenant nor its officers, directors, agents,
servants, licensees, concessionaires, assignees, or subtenants shall bring on to
the Premises, nor do, nor omit, nor permit to be done or omitted upon or about
the Premises anything which shall cause the rate of insurance payable by the
Landlord upon the Premises or the Building or a part thereof or its contents to
be increased and if the said rate of insurance shall be increased by reason of
the use made of the Premises or by reason of anything done or omitted or
permitted to be done or omitted by the Tenant or its officers, directors,
agents, servants, licensees, concessionaires, assignees, or subtenants or by
anyone permitted by the Tenant to be upon the Premises, the Tenant shall pay to
the Landlord forthwith upon demand the amount of such increase without prejudice
to the Landlord's rights to terminate this lease and re-enter the Premises for
breach of this covenant.

         USE OF PREMISES - CANCELLATION OF INSURANCE

         (h) That if any policy of insurance upon the Building or any part
thereof or the contents shall be cancelled or refused to be renewed or granted
by an insurer by reason of the use or occupation of the Premises or any part
thereof by the Tenant or by any of its officers, directors, agents, servants,
licensees, concessionaires, assignees, subtenants, or by anyone permitted by the
Tenant to be upon the Premises, the Tenant shall forthwith upon demand remedy or
rectify such use or occupation and if the Tenant

<PAGE>

shall fail to do so forthwith the Landlord may at its option terminate this
lease by leaving upon the Premises notice in writing of such termination and the
Tenant shall immediately deliver up possession of the Premises to the Landlord
and the Landlord may re-enter and take possession of the Premises and the Tenant
shall thereupon pay all rent and any other payment for which the Tenant is
liable under this lease, apportioned to the date of such termination, together
with all losses, damages, or costs of any kind arising out of the Tenant's
breach of this provision and/or the termination of this lease under this
subclause.

         LANDLORD NOT LIABLE

         (i) That the Landlord shall not be liable for any bodily injury or
death of, or loss or damage to any property belonging to the Tenant or its
employees, invitees or licensees or any other person in, on, or about the
Building unless resulting from the actual fault, privity or negligence of the
Landlord, and in no event shall the Landlord be liable:

                  (i) for any damage (other than Insured Damage) which is caused
                  by steam, water, rain or snow which may leak into, issue or
                  flow from any part of the Building, or from the pipes or
                  plumbing works, including the sprinkler system, or from any
                  other place or quarter or for any damage caused by or
                  attributable to the condition or arrangement of any electric
                  or other wiring or of sprinkler heads or for any damage caused
                  by anything done or omitted by any other tenant;

                  (ii) for any act or omission (including theft, malfeasance or
                  negligence) on the part of any agent, contractor, or person
                  from time to time employed by it to perform janitor services,
                  security services, supervision, or any other work in or about
                  the Premises or the Building;

                  (iii) for loss or damage however caused, to money, securities,
                  negotiable instruments, papers, or other valuables of the
                  Tenant; or

                  (iv) for any direct or indirect loss of earnings or profits,
                  or for any loss or damage direct or indirect to the goodwill,
                  reputation, or business of the Tenant, or for any loss or
                  damage direct or indirect arising out of the interruption of
                  the Tenants business, or for any further or other
                  consequential damage arising out of any physical damage to the
                  Building, or the Premises, however any of such loss or damage
                  may have been caused.

         INDEMNIFICATION OF LANDLORD

         (j) That the Tenant shall indemnify the Landlord and save it harmless
from and against any and all loss (including loss of rentals payable by the
Tenant pursuant to this lease), claims, actions, damages, liability, expenses
and costs in connection with loss of life, personal injury, or damage to
property arising from 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 part thereof, or occasioned wholly or in
part by any breach or non-observance of any term, condition, covenant, or
proviso of this lease by, or any other act or omission of, the Tenant, its
agents, contractors, employees, servants, licensees, or concessionaires or
invitees or by anyone permitted to be on the Premises by the Tenant. In case 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 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.

         COMPLIANCE WITH LAWS

         (k) To comply promptly, at its own expense, with and conform to the
requirements of all applicable statutes, laws, by-laws, regulations, ordinances,
and orders of any municipal, federal, provincial, or other governmental
authority at any time in force

<PAGE>

during the term hereof and affecting the occupation or use of the Premises, or
affecting the condition, equipment, or use of the Leasehold Improvements, trade
fixtures, furniture or equipment installed in the Premises, or affecting the
making by the Tenant of any repairs, changes, or improvements in the Premises.

         If the Tenant should default under the provisions of this subclause,
the Landlord may, without prejudice to its rights to terminate this lease or
re-enter the Premises for breach of covenant contained in this subclause, comply
with any such requirements aforesaid and the Tenant shall forthwith pay all
costs and expenses incurred by the Landlord in this regard and the Tenant agrees
that all such costs and expenses shall be recoverable by the Landlord as if the
same were Additional Rent reserved and in arrears under this lease.

         RULES AND REGULATIONS

         (l) To observe and perform, and to cause its employees, invitees and
others over whom the Tenant can reasonably be expected to exercise control to
observe and perform, the rules and regulations attached as Schedule "C" hereto,
and such further and other reasonable rules and regulations and amendments and
changes therein as may hereafter be made by the Landlord and notified to the
Tenant, except that no change may be made that is inconsistent with this lease
unless the Tenant consents thereto; the rules and regulations, as from time to
time amended, are not necessarily of uniform application, but may be waived in
whole or in part in respect of other tenants without affecting their
enforceability with respect to the Tenant and the Premises, and may be waived in
whole or in part with respect to the Premises without waiving them as to future
application to the Premises; and the imposition of such rules and regulations
shall not create or imply any obligation of the Landlord to enforce them or
create any liability of the Landlord for their non-enforcement.

         ALTERATIONS

         (m) That the Tenant shall not make any alteration, addition, or
improvement or construct or place any Leasehold Improvements therein without
first submitting the plans and specifications (including materials to be used)
thereof to the Landlord, and without first obtaining the approval in writing
thereof of the Landlord, such approval not to be unreasonably withheld or
delayed. Any erection, addition, or improvement placed upon the Premises shall
be subject to all the provisions of this lease, and if removed as hereinafter
provided, the Tenant shall repair all damage caused by the installation and
removal thereof. The Landlord may from time to time prepare and distribute to
the Tenant design criteria setting forth the Landlord's usual standards for the
obtaining of approval for any such alteration, addition, improvement,
construction, or placing by the Tenant, but such design criteria shall not
prejudice the Landlord's right to refuse consent and shall not relieve the
Tenant from the obligation to obtain the approval of the Landlord for any such
activity. In the event the Tenant's proposed alteration, addition or improvement
involves any of the structural elements of the Building or the Building systems
or equipment including without limitation the mechanical, electrical, plumbing,
sprinkler, heating, ventilating or air conditioning equipment or systems, the
Landlord may require that all such work be done by it or its contractors and the
cost thereof shall be paid by the Tenant together with an administration fee of
fifteen percent (15%).

         ENERGY CONSERVATION

         (n) To comply with reasonable measures introduced by the Landlord or
measures introduced by legislative authority from time to time in the interest
of energy conservation and to control Allocable Operating Expenses whereby the
Landlord may by the use of a pulse or other system turn out or reduce all
lighting in the Office Premises except emergency lighting and lighting which the
Tenant may separately control by local switching for the Premises (the Landlord
to communicate from time to time to the Tenant the schedule for the use of such
a system) and reduce energy consumption in the Office Premises, provided that if
the Tenant does not participate in such approved measures with respect to the
Premises, the Tenant may be required to pay, as Special Tenant Operating
Expenses, for the additional energy consumed in the Premises as a result of its
not participating in such measures.

<PAGE>

         REPAIR

         (o) That the Tenant shall repair, reasonable wear and tear, and damage
by fire, lightning, tempest, standard extended coverage insurance perils,
structural defect, and weakness only excepted; but this obligation shall not
extend to structural members, or to exterior glass or to repairs which the
Landlord would be required to make pursuant to subclause 5(h) but for the
exclusion therefrom of defects not sufficient to impair the Tenant's enjoyment
of the Premises while using them in a manner consistent with this lease; the
Landlord or its agents at all reasonable times during the term and upon
reasonable prior notice (save and except in the case of emergency) may enter the
Premises to inspect the condition thereof; where inspection reveals repairs are
necessary and required by the lease to be done by the Tenant, the Landlord shall
give the Tenant notice in writing and thereupon the Tenant shall within five (5)
days from the delivery of the notice, make, or commence making and diligently
proceed, with the completion of the necessary repairs in a good and workmanlike
manner; if the Tenant fails to repair after receiving notice as aforesaid the
Landlord may commence or complete the necessary repairs and any expenses so
incurred by the Landlord shall be recoverable by the Landlord as if the same
were Additional Rent reserved and in arrears.

         DAMAGE BY TENANT

         (p) That if any part of the Building including exterior glass and the
systems for interior climate control and for the provision of utilities, becomes
out of repair, damaged or destroyed through the negligence of or misuse by the
Tenant or its employees, agents, invitees, or others under its control, the
expense of repairs or replacements thereto necessitated thereby shall be
reimbursed to the Landlord by the Tenant promptly upon demand save in respect of
Insured Damage.

         ELECTRICAL FACILITIES

         (q) That the Tenant shall not install or use any electrical or other
equipment or electrical arrangement which may overload the electrical or other
service facilities unless it does so with the express written consent of the
Landlord and at its own expense makes whatever changes are necessary to comply
with the reasonable and lawful requirements of the Landlord's insurance
underwriters and governmental authorities having jurisdiction and in any event
the Tenant shall make no changes until it first submits the plans and
specifications for the same to the Landlord and obtains the Landlord's written
approval for such plans and specifications which will not be unreasonably
withheld.

LANDLORD'S COVENANTS

5.       And the Landlord covenants with the Tenant:

         QUIET ENJOYMENT

         (a)      For quiet enjoyment.

         HEATING, VENTILATING, AND AIR-CONDITIONING

         (b) To maintain in the Premises and Common Areas conditions of
reasonable temperature and comfort during the Normal Business Hours in
accordance with standards of interior climate control generally pertaining at
the date of this lease applicable to normal occupancy of premises used for
office purposes, such conditions to be maintained by means of a system for
heating and cooling, humidifying and dehumidifying, filtering and circulating
air and processed air.

<PAGE>

         The Landlord shall not be responsible for any inadequacy of performance
of the said system if the occupancy of the Premises exceeds one person for every
150 square feet of floor area, or if the electrical power consumed in the
premises for all purposes, exclusive of HVAC, exceeds four and twenty-five
hundredths (4.25) wafts per square foot of floor area, or if the Tenant installs
partitions or other installations in locations which interfere with the proper
operation of the system of interior climate control, or if the window coverings
on exterior windows are not kept fully closed while the windows are exposed to
direct sunlight. If the use of the Premises does not accord with the
aforementioned requirements and changes in the system are (in the reasonable
opinion of the Landlord) desirable to accommodate such use the Landlord may, at
the request of the Tenant in the case of premises which consist of an entire
floor, otherwise, in the Landlord's reasonable discretion make such changes and
the entire expense of such changes will be reimbursed by the Tenant to the
Landlord, and shall be recoverable by the Landlord, as if the same were
Additional Rent reserved and in arrears. If, in the reasonable opinion of the
Landlord, such changes result in maintenance costs or operating costs in excess
of those which would have occurred had such changes not been made, the Landlord
may estimate the amount of such excess on a reasonable basis and such amount
shall be a Special Tenant Operating Expense.

         CLEANING

(c) To provide janitor and cleaning services, including outside window washing,
to the Building including the Premises and Common Areas consisting of the
services to be rendered substantially in accordance with the standards of office
buildings of a similar type in Toronto at the date of this lease. It is agreed
by the Tenant that any janitor or cleaning service (including outside window
washing) which the Landlord shall provide to the Premises in addition to those
described above, shall be Additional Services. It is further agreed that the
Landlord shall not be responsible for any act or omission on the part of any
person or persons employed to perform such work, and shall not be responsible
for any loss or damage occasioned by any of such persons.

         ELECTRIC AND WATER SERVICES

         (d) To bring electrical and telephone service to the floor on which the
Premises are situate, and to provide tempered water to washrooms available for
the Tenant's use. To furnish electricity to the Premises for lighting and for
office equipment capable of operating from the circuits available and standard
to the Office Premises and the Landlord shall replace from time to time in
accordance with some reasonable procedure to be determined by the Landlord the
electric light bulbs, tubes, and ballasts installed in lighting fixtures
standard to the Office Premises, as described in any design criteria distributed
by the Landlord to the Tenant. If the lighting fixtures installed in the
Premises are not in accordance with any design criteria delivered by the
Landlord in accordance with Subclause 4(m) hereof, the Landlord may charge the
Tenant, as a Special Tenant Operating Expense, for any amount estimated by the
Landlord on a reasonable basis to be the excess of the cost of replacing
non-standard bulbs, tubes, and ballasts over what the cost would have been if
the lighting fixtures in the Premises had been standard to the Office Premises
as aforesaid. The Landlord may from time to time establish a reasonable
procedure (and, in that event, shall notify the Tenant) to determine whether the
use by the Tenant of electricity is in excess (on a per square foot basis) of
the normal office consumption in the Building or outside Normal Business Hours
and, if so, may charge the Tenant for the cost of the excess as a Special Tenant
Operating Expense. If the tenant is dissatisfied with such procedure, and
desires the installation of a separate electricity consumption meter, any
installation shall be at the expense of the Tenant.

         ELEVATORS

         (e) To furnish, except when repairs are being made, passenger elevator
service; operator-less automatic elevator service, if used, shall be deemed
elevator service within the meaning of this subclause; and to permit the Tenant
and the employees of the Tenant to have the free use of such elevator service in
common with others, but under no circumstances shall the Landlord be held
responsible for any

<PAGE>

damage or injury happening to any person or property while using the same or
occasioned to any person or property by any elevator or any of its
appurtenances. All deliveries to the Premises shall be made by the elevator
designated by the Landlord during hours prescribed therefore by the Landlord.

         WASHROOMS

         (f) To provide washrooms on each floor occupied by the Tenant, and to
give the Tenant and the Tenant's employees and all other persons authorized by
the Tenant in common with others entitled thereto the use, according to their
sex, of the washrooms so provided; provided that where any tenant is in
occupation of an entire floor of the Building, and tenant so in occupation may
exclude all other tenants and their employees and invitees, from the use of the
washrooms located on any such floor.

         MAINTAIN BUILDING

         (g) To operate and maintain the Building in a first class manner, so
that the Premises shall be suitable for the purpose for which they are hereby
leased, but not to maintain anything which under the provisions of this lease is
the obligation of the Tenant.

         REPAIR

         (h) Subject to the provisions of subclause 4(o) hereof, to keep the
Building and the structural members or elements of the Premises in a good and
reasonable state of repair and to repair defects in construction performed, or
installations made, by the Landlord to the Building if, and to the extent that,
such defects impair the enjoyment of the Premises by the Tenant using them in a
manner consistent with this lease; provided that the Landlord shall not be
required to repair Leasehold Improvements unless and to the extent that damage
to any Leasehold Improvements is caused by the negligence of the Landlord.

         SNOW REMOVAL

         (i) Whenever reasonably required, to remove lee and snow from the
sidewalks, driveways, private walks, and parking lot appurtenant to the
Building.

         INSURANCE

         (j) To insure and keep insured the Building and all improvements and
installations made by the Landlord in the Premises (other than improvements made
in the Premises on behalf of the Tenant or any previous occupant of the
Premises) against loss or damage by fire, lightning, tempest, and such other
standard extended coverage insurance perils as are normally insured against from
time to time during the term by owners of similar buildings in the City of
Toronto for such an amount as in the opinion of the Landlord is necessary to
protect the Landlord against such loss or damage, and on such terms and with
such insurer as the Landlord may in its reasonable discretion determine;
provided that, and it is agreed that, the Landlord shall not be required to
insure any Leasehold Improvements in the Premises; And further provided that the
Landlord may, in its discretion, in lieu of entering into such insurance
contracts, self insure for all or a portion of any such risks, and to the extent
that it has done so the Landlord shall be deemed to be a co-insurer of such
risks; And further provided, and it is further agreed, that the Landlord shall
not be liable:

                  (i) for any damage (other than Insured Damage) which is caused
         by steam, water, rain, or snow which may leak into, issue, or flow from
         any part of the Building, or from the pipes or plumbing works,
         including the sprinkler system, or from any other place or quarter or
         for any damage caused by or attributable to the condition or
         arrangement of any electric or other wiring or of sprinkler heads or
         for any damage caused by anything done or omitted by any other tenant;

<PAGE>

                  (ii) for any act or omission (including theft, malfeasance or
         negligence) on the part of any agent, contractor, or person from time
         to time employed by it to perform janitor services, security services,
         supervision, or any other work in or about the Premises or the
         Building;

                  (iii)    for loss or damage, however caused of or to money,
         securities, negotiable instruments, papers, or other valuables of the
         Tenant; or

                  (iv) for any direct or indirect loss of earnings or profits,
         or for any loss or damage direct or indirect to the goodwill,
         reputation, or business of the Tenant, or for any loss or damage direct
         or indirect arising out of the interruption of the Tenant's business,
         or for any further or other consequential damage arising out of any
         physical damage to the Building, or the Premises, however any of such
         loss or damage may have been caused.

         STOPPAGE OF SERVICES

         (k) Provided that the Landlord shall have the right to stop the use of
the facilities and the supply of the services mentioned in this clause 5 when
necessary by reason of accident, or during the maintenance of or the making of
repairs, alterations, or improvements to any of the said services or facilities
which the Landlord in its absolute discretion deems necessary or desirable until
the said repairs, alterations, maintenance or improvements, shall have been
completed to the satisfaction of the Landlord; but the Landlord shall make such
repairs, alterations, maintenance or improvements with all reasonable speed; the
Landlord shall not be liable for failure to operate any of the said facilities
or supply any of the said services during any such stoppage as aforesaid, or for
any period of time that the Landlord is prevented from operating any such
facilities or supplying any such services by reason of strike, by order or
regulation of any governmental authority or agency, or failure of electric
current, steam, or water supply necessary to the operation of any such facility
or the supply of any such service, or by the failure to obtain any such supply
with the exercise of reasonable diligence or by any other cause beyond the
Landlord's reasonable control. In cases of routine maintenance, the Landlord
shall use best efforts to provide the Tenant with reasonable prior notice of any
interruption or stoppage of such services or use of facilities.

         PAYMENT OF TAXES

6.       (a) The Landlord covenants with the Tenant to pay all Allocable Taxes.

         (b) The Tenant shall pay as Additional Rent directly to the Landlord
for each Year or part thereof during the Term the Tenant's Share of Allocable
Taxes as determined pursuant to Subsection 6(d).

         (c) The Landlord shall reasonably determine the Allocable Taxes to be
allocated to the Building for the purposes of Subsection 6(d). Such Allocable
Taxes shall consist of, without duplication; (i) all Allocable Taxes for the
Building and (ii) that portion of the Allocable Taxes relating to the Shared
Common Areas that is reasonably allocated by the Landlord to the Building. In
making such determination the Landlord shall act on an equitable basis having
regard, without limitation, to the various uses of the components of the
Development, the benefits derived by the relevant components of the Development,
and assessed values relating to the Development which may be available.

         (d)      The Tenant's Share of Allocable Taxes shall be the amount
which is the aggregate, without duplication, of:

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

<PAGE>

                  (ii) the Tenant's Proportionate Share of that portion, if any,
         of the Allocable Taxes relating to the Common Areas in the Building
         which are not included in the Shared Common Areas and of the Allocable
         Taxes relating to the Shared Common Areas allocated to the Building
         pursuant to Subsection 6(c), provided such amounts have not been
         charged to the Tenant and other tenants of the Building pursuant to
         paragraph (i) of this Subsection 6(d) and similar provisions in the
         leases of such other tenants;

         (e) Notwithstanding Subsection 6(d), if the Premises are not separately
assessed or if the basis and principles upon which assessed values as of the
date of this Lease are abandoned or varied such that it would not be equitable
to calculate the Tenant's and other tenants shares of Allocable Taxes on such
basis, or if any Allocable Taxes are imposed, assessed, levied, rated or charged
which are not based on assessed values, as such term is applied with respect to
Allocable Taxes as of the date of this Lease, the Tenant's share of the
Allocable Taxes shall be its Proportionate Share of the Allocable Taxes
allocated to the Building in accordance with Subsection 6(c). Similarly, if some
portion of Allocable Taxes is not based on the assessed value of the Premises
but the remaining portion is based on the assessed value of the Premises, the
Tenant's Share of Allocable Taxes shall be calculated pursuant to Clause 6(d)(i)
with respect to that portion which is based on assessed value and shall be the
Tenant's Proportionate Share (or such other basis as is determined by the
landlord acting equitably) of Allocable Taxes with respect to that portion which
is not based on assessed values.

         (f) The Tenant shall promptly provide the Landlord with a copy of any
separate tax bill or separate assessment notice that it receives for the
Premises or any part thereof.

         (g) The Tenant covenants with the Landlord to pay promptly when due to
the taxing authority or authorities having jurisdiction, all taxes, rates,
duties, levies, and assessments whatsoever, whether municipal, parliamentary, or
otherwise, levied, imposed, or assessed in respect of any and every business
carried on in the Premises by the Tenant, subtenants, licensees, concessionaires
or other occupants of the Premises or in respect of the use or occupancy or
leasing thereof or the Rent or the Additional Rent payable under this lease,
including the license fees and Business Taxes levied or assessed pursuant to the
Assessment Act R.S.O. 1990 c.A-31. The Tenant further covenants with the
Landlord to pay to the Landlord promptly on demand therefor by the Landlord, an
amount equal to any of the following taxes the Landlord may determine to recover
from the Tenant, and any amounts so paid by the Tenant to the Landlord (and any
amounts which would be payable by any other tenants pursuant to subclauses (i)
and (ii) below if such clauses were included in their leases) shall be excluded
in the determination of Allocable Taxes:

                  (i)      all taxes charged in respect of all Leasehold
         Improvements and trade fixtures and all furniture and equipment made,
         owned or installed by or on behalf of the Tenant in the Premises;

                  (ii) if by reason of the act, election, or religion of the
         Tenant or any subtenant, licensee, or occupant of the Premises, the
         Premises, or any part of them shall be assessed for the support of
         separate schools, the amount by which the taxes so payable exceed those
         which would have been payable if the Premises had been assessed for the
         support of public schools; and

                  (iii) the amount, as reasonably determined by the Landlord, of
         any taxes assessed against the Premises or the Building, in excess of
         the amount such taxes would have been, but for the use of the Premises
         by the Tenant for the business of retail sales or other non-office
         purposes, or the distinctive location of the Premises in the Building,
         the distinctive configuration of the Premises, or the distinctive
         nature of the operation of the Tenant's business.

<PAGE>

         Provided that any of the above amounts which are paid by the Tenant, or
are paid by any other tenant pursuant to a similar clause in its lease, shall be
excluded in the determination of Allocable Taxes.

         (h) The Landlord may postpone payment of any taxes payable by it and
the Tenant may postpone payment of any taxes, rates, duties, levies, and
assessments payable by it hereunder directly to a taxing authority in each case
to the extent permitted by law and if prosecuting in good faith an appeal
against the imposition thereof, and provided in the case of a postponement by
the Tenant that if the Building or any part thereof or the Landlord shall have
become liable to assessment, prosecution, fine, or other liability, the Tenant
shall give security to the Landlord in a form and in an amount reasonably
satisfactory to the Landlord in respect of such liability and such undertakings
as the Landlord may reasonably require to ensure payment thereof.

         (i) Where the determination of any taxes depends upon an apportionment
of any assessment which has not been made by the taxing authority or authorities
having jurisdiction, the Landlord may determine the same. Any determinations so
made by the Landlord shall be binding upon the Tenant unless shown to be
unreasonable or erroneous in some substantial respect.

         (j) Notwithstanding the foregoing, in the absence of any separate
assessment of Leasehold Improvements or trade fixtures (if assessable),
furniture or equipment of the Tenant referred to in item (i) of subclause 6(g)
or of other tenants, the Landlord may elect not to make a determination thereof
and may from time to time waive payment of amounts which would otherwise be
payable by the Tenant under that item (and by other tenants under comparable
provisions of other leases of premises in the Building), in which event such
amounts shall form part of Allocable Taxes, without prejudice to the right of
the Landlord to make any such determination in the future, either generally or
in the case of the Tenant or any other tenant where the value of such Leasehold
Improvements, trade fixtures, furniture, or equipment is unusually large, with
the intent that the enforcement or non-enforcement of the said item (and any
like provisions in other leases) shall not operate so as to impose any
substantial inequity against tenants including the Tenant.

         (k) Whenever requested by the Landlord, the Tenant will deliver to it
receipts for payment of all taxes, rates, duties, levies, and assessments
payable by the Tenant directly to a taxing authority or authorities and furnish
such other information in connection therewith as the Landlord may reasonably
require.

         (l) The Tenant agrees that it will not conduct any appeal from any
governmental assessment or determination of the value of the Building or any
portion thereof whether or not the assessment or determination affects the
amount of tax to be paid by the Tenant. The Tenant shall instead rely upon the
Landlord to conduct any such appeal in the interest of all occupants of the
Building and the Landlord agrees that it will do so (with the expense to be
included in Allocable Operating Expenses) if the appeal in the opinion of the
Landlord would be reasonably likely to attain a favourable result, but the
Landlord shall in no event be responsible or liable to the Tenant for any act or
failure to act regarding any such appeal unless such act or omission was
committed in bad faith.

CALCULATION AND ALLOCATION OF TAXES AND OPERATING EXPENSES

7. (a) It is acknowledged and agreed by the Landlord and the Tenant that the
Landlord has constructed or may construct one or more other buildings on the
Lands, including the Phase II Building. The Landlord shall have the right to
obtain any service or facility for, or to engage any management personnel or
other employees in connection with the operation, or to purchase equipment or
incur any other expenses, fees, rentals, costs, or disbursements jointly in
connection with the Building and such other building or buildings, and in such
event the Landlord shall reasonably and equitably allocate any such expenses,
fees, rentals, costs, or disbursements among the Building and such other
building or buildings and only the portion thereof which has

<PAGE>

been so reasonably and equitably allocated to the Building shall be included in
Allocable Operating Expenses and the Landlord's allocation shall be final and
binding.

         (b)      In computing Allocable Operating Expenses there shall be
deducted:

                  (i) the amounts of proceeds of insurance relating to Insured
         Damage and other amounts actually recovered by the Landlord, applicable
         to damage, the cost of repair of which was included in Allocable
         Operating Expenses;

                  (ii) all Costs of Additional Services and Special Tenant
         Operating Expenses actually received from tenants and all other sums
         actually received from tenants (other than Rent, Allocable Operating
         Expenses, and Allocable Taxes), to the extent that the amounts so
         recovered relate to costs included in Allocable Operating Expenses.

         (c) Notwithstanding any other provision of this lease, in computing
Allocable Operating Expenses there shall be specifically included the cost of
any Major Expenditure (whether incurred prior to or during the term of this
lease) amortized over the period of the economic life of the Major Expenditure
as determined by generally accepted accounting principles, but not to exceed
fifteen (15) years. The amortized cost of the Major Expenditure shall be
calculated on the basis of equal blended monthly instalments of principal and
interest at a rate of interest two (2) percentage points above the Prime Rate at
the time that the Major Expenditure is incurred. There shall also be expressly
included in computing Allocable Operating Expenses the full amount of any single
expenditure the cost of which is less than one hundred thousand dollars
($100,000.00).

         (d) Notwithstanding any other provision in this lease, in computing
Allocable Operating Expenses there shall be specifically included any fee paid
to any property manager or property management firm who has contracted with the
Landlord to provide property management services for the Building; if the
Landlord does not enter into an agreement with a property manager or property
management firm, in computing Allocable Operating Expenses there shall be
specifically included a fee of an amount equal to the fee customarily charged by
property management firms for the management of similar office buildings in the
City of Toronto, which amount is hereby agreed to represent the Landlord's costs
of providing property management services to the Building.

         (e) Notwithstanding anything contained in this lease the following
items shall be excluded from the definition of Allocable Operating Expenses:

                  (i) costs of alterations to the Premises or to the premises of
         other tenants and corresponding costs as to premises occupied or to be
         occupied by the Landlord, except as they relate to premises occupied by
         the Landlord in the performance of its function as Landlord of the
         Building;

                  (ii) subject to subclause 7(c) costs of capital improvements,
         capital replacements, any ground rent paid by the Landlord and other
         expenses properly chargeable to capital account, depreciation,
         interest, and principal payments on mortgages and other debt costs;

                  (iii) leasing commissions and similar fees, advertising and
         marketing costs, and legal expenses incurred by the Landlord in leasing
         premises in the Building including Leasehold Improvement allowances or
         tenant inducement payments.

                  (iv)     (xvii)   SEE RIDER #1

(f) The Landlord shall determine from time to time the Rentable Area of the
Premises and of the Building and shall determine from time to time the Tenant's
Proportionate Share. If the Tenant does not dispute the Landlord's determination
of the Rentable Area, or of the Tenant's Proportionate Share within one year of
receipt of

<PAGE>

notice of such determination, the Tenant shall be deemed to accept the accuracy
of such determination, and the Tenant shall not be entitled to dispute the
amount of its Proportionate Share of Allocable Operating Expenses or the
Tenant's Share of Rentable Area or of the Tenant's Proportionate Share. If the
Tenant disputes the said determination within one year of receipt of notice of
the said determination, the Landlord shall request the Architects or such space
planners as may be retained by the Landlord to measure the Rentable Area of the
Premises and the Rentable Area of the Building and the determination so made by
the Architects or such space planner shall be binding upon the Landlord and the
Tenant save and except in the case of manifest error. The cost of the
preparation of the certificate of measurement by the Architects or such space
planner shall be at the expense of the Tenant unless the certificate
demonstrates an error in the calculation of the Rentable Area in excess of five
(5) percent of the Landlord's determination as aforesaid in which case the cost
shall be borne by the Landlord. It is understood and agreed that the
determination of the Tenant's Proportionate Share shall be re-calculated by the
Landlord from time to time to reflect changes in the Rentable Area of the
Building, of the Premises, or of other premises.

         (g) Insofar as the determination of Tenant's Proportionate Share of
Allocable Operating Expenses and the Tenant's Share of Allocable Taxes is
dependent upon calculation other than area measurement, the same shall be
binding upon the Tenant, provided such calculation has been made reasonably and
arithmetic and clerical errors and omissions excepted. Any expenses not directly
incurred by the Landlord but which are included in Allocable Operating Expenses
may be estimated by the Landlord on whatever reasonable basis the Landlord may
select.

         (h) Prior to the commencement of the term and to the commencement of
each Year thereafter which commences during the term, the Landlord may
reasonably estimate the Tenant's Proportionate Share of Allocable Operating
Expenses and The Tenant's Share of Allocable Taxes for the ensuing Year or, if
applicable, broken portion thereof, as the case may be, and shall notify the
Tenant in writing of the estimate. The amount so estimated shall be payable in
equal monthly instalments in advance over the Year or broken portion of the Year
in question, each instalment being payable on each monthly rental payment date
provided in subclause 3(a). From time to time during a Year the Landlord may
reasonably re-estimate the amount of the Tenant's Proportionate Share of
Allocable Operating Expenses and the Tenant's Share of Allocable Taxes for the
Year or broken portion thereof, in which event the Landlord shall notify the
Tenant in writing of the re-estimate and shall fix monthly instalments for the
then remaining balance of such Year or broken portion thereof in order that,
after giving credit for the estimates, the Tenant's entire estimated
Proportionate Share of Allocable Operating Expenses and the Tenant's Share of
Allocable Taxes will have been paid during such Year or broken portion thereof.

         (i) When the necessary information becomes available but not later than
one hundred and twenty (120) days after the Lease Year, the Landlord shall
re-calculate and furnish the Tenant with an audited statement of Allocable
Operating Expenses and Allocable Taxes for each Year or broken portion thereof
referred to in subclause 7(h), hereof after the expiry of the yearly portion
thereof. The Landlord and the Tenant shall expeditiously make between them any
re-adjustment which such re-calculation may show to be necessary, so that the
Tenant shall be credited for any overpayment or debited for any deficiency.
Neither party may claim a re-adjustment in respect of the Tenant's Proportionate
Share of Allocable Operating Expenses or the Tenant's Share of Allocable Taxes
based upon any error of estimation, determination, or calculation thereof unless
claimed in writing prior to the expiration of one year after the date on which
the Tenant has received the audited statement referred to above, other than any
claim for re-adjustment based upon matters not determined during such year
including without limitation the outcome of litigation or negotiation affecting
expenses which constitute component parts of the Allocable Taxes or Allocable
Operating Expenses.

         (j) In the event that the Landlord shall change its accounting system
or procedures so that it shall become more convenient for the provisions of this
clause 7 to be administered on the basis of some twelve (12) month period other
than one ending on December 31, then the Landlord may determine upon not less
than six (6) months'

<PAGE>

written notice to the Tenant and other tenants that such provisions of this
lease and comparable provisions of other leases of premises in the Building
shall be so administered and after the expiry of the notice period each
subclause of this clause 7 shall be and be deemed to be appropriately amended to
that end.

         (k) Notwithstanding any other provision of this lease if, throughout
any year during the term, or any renewal thereof, the average percentage of the
Rentable Area of the Building actually occupied by tenants pursuant to leases or
agreements to lease, is less than 97%, then the Tenant shall not pay its
Proportionate Share of Allocable Operating Expenses in such year, but shall pay
instead an Increased Proportionate Share of Allocable Operating Expenses equal
to its Proportionate Share multiplied by a fraction, the numerator of which is
97 and the denominator of which is such average percentage of Rentable Area of
the Building so occupied by tenants;

         Provided that in no event shall the Tenant's Increased Proportionate
Share of Allocable Operating Expenses exceed the amount, as reasonably estimated
by the Landlord, that its Proportionate Share of Allocable Operating Expenses
would have been had the Building been fully occupied by tenants.

                  (i) The Landlord shall have the right to install a meter or
         meters to measure the amount of hydro-electric power, water, or any
         other utility or service consumed or used by the Tenant in the
         Premises, by any other tenant in its premises, or consumed or used on
         any floor of the Building or any portion thereof; The cost of such
         installation shall be paid by the Tenant if such meter measures
         consumption or use by the Tenant, by such other tenant if it measures
         consumption or use by such other tenant, and in other cases shall be
         paid by the tenants whose consumption or use is measured in proportions
         calculated as described in subclause (iii) below; Such costs shall be
         due and payable as Additional Rent forthwith upon demand.

                  (ii) If the cost of any utility or service consumed by the
         Tenant in the Premises is measured by a meter as aforesaid the Tenant
         shall pay to the Landlord (or, at the Landlord's option, directly to
         the party supplying such service or utility) as Additional Rent the
         cost of such utility or service as so measured forthwith upon demand by
         the Landlord.

                  (iii) If the cost of any utility or service consumed or used
         on any floor of the Building or portion thereof is measured by a meter
         as aforesaid, and includes the consumption or use of such utility or
         service by the Tenant in the Premises, the Tenant shall pay to the
         Landlord (or, at the Landlord's option, directly to the party supplying
         such utility or service) as Additional Rent a fraction of the cost of
         such service or utility so measured, the numerator of which is the
         Rentable Area of the Premises included in the area so metered and the
         denominator of which is the Rentable Area of such floor of the Building
         or portion thereof; Provided that such fraction shall be subject to
         reasonable adjustment between the Landlord and the Tenant in the event
         of any extraordinary consumption or use of such utility or service by
         the Tenant or other tenants whose use or consumption is so metered.

                  (iv) If the Tenant pays for the cost of any utility or service
         as measured by a meter as aforesaid, the Tenant shall not pay its
         Proportionate Share or Increased Proportionate Share of the cost of
         such service or utility consumed or used by the Tenant or other tenants
         in their premises, but only its Proportionate Share or Increased
         Proportionate Share of such service or utility consumed or used in
         areas of the Building other than the Premises or other premises, or
         consumed or used by Building systems or facilities whose use or
         consumption in the Premises is not so metered.

                  (v) If any tenant or tenants other than the Tenant pay the
         cost of any utility or service as measured by a meter as aforesaid or
         have made an agreement with the Landlord to perform services which are
         performed by the Landlord for other tenants and are included in
         Allocable Operating Expenses, the

<PAGE>

         Tenant shall not pay its Proportionate Share of the cost of supplying
         such services or utilities which are included in Allocable Operating
         Expenses, but shall pay a fraction of such cost, the numerator of which
         is the Rentable Area of the Premises and the denominator of which is
         the Rentable Area of the Building less the Rentable Area of the
         premises of such tenant or tenants.

OVERHOLDING - TACIT RENEWAL

8. If the Tenant remains in possession of the Premises after the Term with the
consent of the Landlord but without executing a new lease, there is no tacit
renewal of this Lease despite any statutory provision or legal presumption to
the contrary. The Tenant will occupy the Premises as a Tenant from month to
month at a monthly Rent payable in advance on the first day of each month equal
to the total of:

                  (a)      one hundred and fifty (150%) per cent of the monthly
                           amount of Basic Rent for the last month of the Term;
                           and

                  (b)      one twelfth (1/12th) of the amount of Additional Rent
                           payable by the Tenant in the last full twelve (12)
                           month Rental Year, and the Tenant will comply with
                           the same terms, covenants and conditions as are in
                           this Lease as far as they apply to the monthly
                           tenancy including the payment of Rent.

ASSIGNING AND SUBLETTING

9. (a) The Tenant will not assign, set over, transfer, sublet or sublease,
hypothecate, encumber, or in any way deal with or part with the whole or any
part of the said Premises to anyone, for or during the whole or any part of this
term or any renewal, without written consent first being obtained from the
Landlord; provided that such consent shall not be unreasonably withheld or
delayed as to any proposed assignee or sublessee who is not a then existing
tenant or occupant of any premises in the Development and who, in the Landlord's
judgment, has a satisfactory financial condition and a good reputation in the
business community, and who agrees to use the Premises for purposes satisfactory
to the Landlord; and further provided that the Landlord may unreasonably
withhold its consent if it decides to exercise its right of termination pursuant
to subclause 9(e) hereof.

         (b)      And further provided, however, and it is made a condition to
the giving of such consent that:

                  (i) the proposed assignee or sublessee of this lease shall
         agree in writing to assume and perform all of the terms, covenants,
         conditions and agreements by this lease imposed upon the Tenant in a
         form to be approved by the solicitor for the Landlord acting
         reasonably;

                  (ii) in the event of an assignment consented to by the
         Landlord the Tenant shall nonetheless remain responsible to the
         Landlord for the fulfillment of all obligations created by this lease,
         notwithstanding that the assignee may subsequently become bankrupt and
         its trustee in bankruptcy may disclaim this lease;

                  (iii) in the event of any assignment or sublet consented to by
         the Landlord, the Tenant shall have a period of sixty (60) days
         thereafter in which to assign or sublet the Premises or any portion
         thereof, on the terms and conditions set forth in the Offer. In the
         event that the Tenant does not sublet or assign within sixty (60) days,
         the Landlord's consent to such sublease or assignment shall be null and
         void; and

                  (iv) the Tenant shall be responsible for the Landlord's legal
         fees and disbursements and other costs reasonably incurred in
         connection with any such request for such consent including the cost of
         preparation and execution of the written agreements aforesaid.

<PAGE>

         (c) Without limitation, the Tenant shall for the purpose of this clause
9, be considered to assign or sublet in any case where it permits the Premises
or any portion thereof to be occupied by persons other than the Tenant, its
employees and others engaged in carrying on business of the Tenant, whether
pursuant to assignment, subletting, license, or other right, and shall also
include any case where any of the foregoing occurs by operation of law; Provided
that notwithstanding anything contained herein the Landlord's consent shall not
be required to an assignment of this lease to an entity purchasing all or
substantially all of the business and assets of the Tenant, nor to an assignment
of this lease to, or a subletting of the whole or a portion of the Premises to,
any affiliate of the Tenant as defined under the BUSINESS CORPORATIONS Act,
R.S.O. 1990, but the Tenant shall give prior written notice of such assignment
or subletting to the Landlord and the Tenant and such assignee or subtenant
shall comply with the provisions of subclauses 9(b)(i), (ii) and (iv) above.

         (d) The Tenant shall not seek the Landlord's consent to assign this
lease or sublet the whole or any part of the Premises unless:

                  (i) the Tenant shall have obtained a bona fide written offer
         to take an assignment or to sublet for an intended use permitted under
         this lease which the Tenant has determined to accept subject to
         compliance with this clause 9; such offer shall disclose any and all
         monetary payments or other consideration made or to be made by the
         proposed assignee or subtenant as consideration for such assignment or
         subletting, and the Tenant agrees to pay any such payment, or the
         monetary equivalent of any such non-monetary consideration to the
         Landlord forthwith upon obtaining its consent.

                  (ii) the Tenant agrees that in the event that the rent in the
         offer provides for a rent greater than that payable under this lease,
         the excess when received by the Tenant, shall be paid by the Tenant to
         the Landlord as Additional Rent.

         (e) Any request for consent shall be in writing and accompanied by a
true copy of the 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
assignee or subtenant. Within fifteen (15) days after the receipt by the
Landlord of such request for consent and of all information which the Landlord
shall have requested hereunder (and if no such information has been requested,
within fifteen (15) days after receipt of such request for consent) the Landlord
shall have the right (subject to the right of the Tenant to retain occupancy of
the Premises pursuant to the proviso hereinafter contained) upon written notice
to the Tenant, if the request is to assign this lease or sublet the whole of the
Premises, to cancel and terminate the lease, or if the request is to sublet a
part of the Premises only, to cancel and terminate this lease with respect to
such part, in each case as of a termination date to be stipulated in the notice
of termination which shall be not less than sixty (60) days or more than ninety
(90) days following the giving of such notice. In such event the Tenant shall
surrender the whole or part as the case maybe of the Premises in accordance with
such notice and rent (including the Tenant's Proportionate Share of Allocable
Operating expenses and the Tenant's Share of Allocable Taxes) shall be
apportioned and paid to the date of surrender and, if a part only of the
Premises is surrendered, rent shall thereafter abate proportionately. If such
consent shall be given the Tenant shall assign or sublet, as the case may be,
only upon terms set out in the offer submitted to the Landlord as aforesaid and
not otherwise; provided that the Tenant may, by notice delivered to the Landlord
within 14 days after receipt from the Landlord of a notice of termination
pursuant to the provisions of this subclause 9(e), elect to continue this lease
as to all the Premises and not to assign or sublet in which event the notice of
termination shall be ineffective.

<PAGE>

ADDITIONAL SERVICES

10. (a) If the Tenant wishes any Additional Services to be performed in or
relating to the Premises it shall so advise the Landlord in writing, and the
Landlord shall have the right, but not the obligation, to perform any such
Additional Services.

         If the Landlord performs any such Additional Services the Tenant shall
pay the Cost of Additional Services so performed forthwith upon receipt of the
invoice therefor from the Landlord. If the Landlord does not wish to exercise
its rights to perform any Additional Services, the Tenant shall not cause any
such Additional Services to be performed by any person unless and until he has
obtained the consent of the Landlord in writing to the performance of such
Additional Services by such person, such consent not to be unreasonably withheld
or delayed.

         (b) If the Tenant disputes the calculation of Cost of Additional
Services as set out on the Landlord's invoice therefor, it shall so notify the
Landlord in writing, within thirty (30) days of the receipt of the said invoice,
failing which the Landlord's calculation of such Cost of Additional Services
shall be binding on the Tenant. The Landlord shall upon receipt of any such
notice disputing the calculation of the Cost of Additional Services request its
Auditors to prepare a statement of calculation of the said Cost of Additional
Services, and such statement of calculation shall be conclusive of such Cost of
Additional Services and shall be binding upon the Landlord and the Tenant save
and except in the case of manifest error. The cost of preparation of the said
statement shall be at the expense of the Tenant and shall be added to the Cost
of Additional Services unless the calculation demonstrates an overcharge to the
Tenant in excess of five (5) percent of the amount set forth in the Landlord's
invoice aforesaid in which case the cost shall be borne by the Landlord.
Notwithstanding any such objection taken by the Tenant to the Landlord's
calculation of the Cost of Additional Services, the full amount as calculated by
the Landlord in its invoice shall be due and payable on receipt, and shall be
re-adjusted, if necessary, upon receipt of the Auditors' statement.

DAMAGE OR DESTRUCTION

11. (a) In the event of damage to the Premises or to other portions of the
Building which affect access or services essential to the Premises, and if the
damage is such that the Premises or any substantial part thereof is rendered not
reasonably capable of use and occupancy by the Tenant for the purpose of its
business for any period of time in excess of ten (10) days, then;

                  (i) unless the damage was caused by the fault or negligence of
         the Tenant or its employees, agents, invitees or others under its
         control from and after the expiration of ten (10) days after the
         occurrence of the damage and until the Premises are again reasonably
         capable of use and occupancy as aforesaid, the Basic Rent (but not the
         Tenant's Proportionate Share of Allocable Operating Expenses and the
         Tenant's Share of Allocable Taxes, or any other payments required to be
         made by the Tenant hereunder) shall abate from time to time in
         proportion to the part or parts of the Premises not reasonably capable
         of such use and occupancy;

                  (ii) subject to subclause (b) below, the Landlord and Tenant
         shall diligently commence and complete repairs to any such damage in
         accordance with their obligations under this lease, but to the extent
         that any part of the Premises is not reasonably capable of such use and
         occupancy by reason of damage which the Tenant is obligated to repair
         hereunder, any abatement of rent to which the Tenant would otherwise be
         entitled hereunder shall not extend later than the time by which, in
         the reasonable opinion of the Landlord, repairs by the Tenant ought to
         be completed with reasonable diligence.

         (b) Notwithstanding subclause 11 (a) above, in the event of damage or
destruction to the Premises or to the Building, which in the reasonable opinion
of the Landlord cannot be, using reasonable diligence, repaired or made
reasonably fit for occupancy within one hundred and eighty (180) days (employing
normal construction

<PAGE>

methods without overtime or other premium) from the date of damage or
destruction, then:

                  (i)      if the destruction or damage is to the Building, the
                           Landlord, or

                  (ii)     if the destruction or damage is to the Premises,
                           either party,

may terminate this lease on written notice given within forty-five (45) days
after the occurrence of such damage or destruction.

         (c) In the event of such damage or destruction occurring in the last
year of the term hereof or any renewal thereof, so that the Premises or the
Building are incapable of being rebuilt or made reasonably fit for occupancy
within thirty (30) days from the date of damage or destruction, either party may
terminate this lease on written notice given within twenty (20) days after the
occurrence of such damage or destruction.

         (d) In the event that any mortgagee or other person entitled thereto
shall not consent to the payment to the Landlord of the proceeds of any
insurance policy for the purpose of rebuilding or restoring the Building or the
Premises, the Landlord may terminate this lease on written notice.

         (e) Upon the termination of this lease, as hereinbefore provided, Rent,
or the proportionate part of Basic Rent or Rent abated as aforesaid, and any
other sums owing by the Tenant to the Landlord shall be apportioned and paid to
the date of such termination and the Tenant shall forthwith deliver up
possession of the Premises.

         (f) The certificate of the Landlord's Architects as to the length of
time required, using reasonable diligence, to rebuild or restore the Building or
the Premises, or as to when the Premises or any portion thereof are reasonably
fit for occupancy by the Tenant shall be conclusive and binding upon the
Landlord and the Tenant.

LEASEHOLD IMPROVEMENTS AND TRADE FIXTURES

12. (a) The Tenant will not make, erect, install or alter any Leasehold
Improvements or trade fixtures in the Premises without having requested and
obtained the Landlord's prior written approval. The Landlord shall not
unreasonably withhold or delay its approval to any such request, but failure to
comply with any design criteria distributed by the Landlord to tenants as set
out in subclause 4(m) hereof shall be considered sufficient reason for refusal.
In making, erecting, installing or altering any Leasehold Improvements or trade
fixtures the Tenant will not, without the prior written approval of the Landlord
(which approval shall not be unreasonably withheld or delayed), alter or
interfere with any installations which have been made by the Landlord and in no
event shall alter or interfere with window coverings or other light control
devices installed by the Landlord on exterior windows. The Tenant's request for
any approval hereunder shall be in writing and accompanied by an adequate
description of the contemplated work and working drawings and specifications
thereof. Any reasonable out-of-pocket expenses incurred by the Landlord in
connection with any such request for approval shall be recoverable from the
Tenant. All work to be performed in the Premises shall be performed by competent
contractors and subcontractors approved by the Landlord, such approval not to be
unreasonably withheld or delayed, provided that the Landlord may require that
the Landlord's contractors and subcontractors be engaged for any sprinkler
system, mechanical, or electrical work. Upon receiving the Landlord's approval
in writing the Tenant shall forthwith commence and diligently complete the
installation, alteration, erection or making of any such Leasehold Improvements
or trade fixtures. All such work shall be subject to inspection by and the
reasonable supervision of the Landlord, or its agent, the cost of which shall be
recoverable from the Tenant and shall be performed in accordance with the Tenant
Criteria Design Manual, with any reasonable conditions or regulations imposed by
the Landlord and completed in good and workmanlike manner in accordance with the
description of the work approved by the Landlord.

<PAGE>

         (b) In connection with the making, erection, installation or alteration
of Leasehold Improvements and trade fixtures and all other work or installations
made by or for the Tenant in the Premises the Tenant shall comply with all the
provisions of the Construction Lien Act and other statutes from time to time
applicable thereto (including any provision requiring or enabling the retention
by way of holdback of portions of any sums payable) and except as to any such
holdback shall promptly pay all accounts relating thereto. The Tenant will not
create any mortgage, conditional sale agreement or other encumbrance in respect
of its Leasehold Improvements or trade fixtures without the consent of the
Landlord, nor shall the Tenant take any action as a consequence of which any
such mortgage, conditional sale agreement or other encumbrance would attach to
the Premises, or to the Building. Notwithstanding the foregoing, the granting of
purchase money security interests in personal property acquired by the Tenant,
the entering into of equipment leases by the Tenant, the granting by the Tenant
to any third party of a floating charge debenture, general security agreement,
or other similar financing document customarily granted to chartered banks or
similar financial institutions for ordinary business financing in Canada shall
be deemed not to be a breach of the Tenant's covenants under this lease,
provided that such permission shall be without prejudice to the Landlord's
rights of distress and shall not be deemed to be a consent to the exercise of
the right of the secured creditors under any such security interest.

         If and whenever any construction or other lien for work, labour,
services or materials supplied to or for the Tenant or for the cost of which the
Tenant may be in any way liable or claims therefor shall be registered or any
such mortgage, conditional sale agreement or other encumbrance shall attach, the
Tenant shall within five (5) Business Days after receipt of notice thereof
procure the discharge thereof, including the vacating of any certificate of
action registered in respect of any lien, and failing which the Landlord may in
addition to all other remedies hereunder make any payments required to procure
the discharge of any such liens or encumbrances and any sum so paid by the
Landlord shall be paid by the Tenant to the Landlord forthwith on demand
therefor and shall be recoverable by the Landlord in the same manner as Rent.
The Landlord's right to reimbursement shall not be affected or impaired if the
Tenant shall then or subsequently establish or claim that any lien or
encumbrance so discharged was without merit or excessive or subject to any
abatement, set-off or defence.

         (c) All Leasehold Improvements in or upon the Premises shall
immediately upon their placement be and become the Landlord's property without
compensation therefor to the Tenant. Except to the extent otherwise expressly
agreed by the Landlord in writing, no Leasehold Improvements, trade fixtures,
furniture or equipment shall be removed by the Tenant from the Premises either
during or at the expiration or sooner termination of the term except that:

                  (i)  the Tenant may at the end of the term remove its trade
         fixtures;

                  (ii) if required by the Landlord the Tenant shall, at the end
         of the term or any renewal thereof and at its sole expense, remove all
         Leasehold Improvements, trade fixtures and cabling installed in the
         Premises and restore the Premises to base building condition as
         outlined in Schedule "D" attached hereto; and

                  (iii) the Tenant may remove its furniture and equipment at the
         end of the term, and also during the term in the usual and normal
         course of its business where such furniture or equipment has become
         excess for the Tenant's purpose or the Tenant is substituting therefor
         new furniture and equipment.

The Tenant shall, in the case of every removal either during or at the end of
the term, make good at the expense of the Tenant any damage caused to the
Premises by such installation and removal.

<PAGE>

SIGNS AND DIRECTORY

13. The Tenant shall not paint, display, inscribe, place or affix any television
or radio antennae, sign, symbol, notice or lettering of any kind anywhere in or
on the Building or within the Premises so as to be visible from the outside of
the Premises, with the exception only of an identification sign on the entrance
to the Premises and a directory listing in a directory to be supplied by the
Landlord in the main lobby of the Building, both to be in the form, of the
design, and in the location required by the Landlord in its design criteria, its
rules and regulations or otherwise.

         Unless the Landlord consents to the inclusion of any other or
additional name the Tenant shall be entitled to have included on such directory
only the name of the Tenant. The Tenant shall be responsible for the cost of the
installation of the said identification sign and the Landlord shall be
responsible for the cost of the said directory listing.

ACCESS, INSPECTION, RIGHT TO SHOW PREMISES

14. (a) Upon reasonable prior notice (save and except in the event of an
emergency), the Landlord shall have the right at any time and from time to time
to enter and to have its authorized agents, employees and contractors enter the
Premises in the event of an emergency or for the purposes of inspection, window
cleaning, maintenance, providing janitor service, making repairs to the Premises
or making alterations or improvements to the Building, and to have access to
utilities and services (including underfloor conduits and access panels, which
the Tenant agrees not to obstruct) and the Tenant shall provide free and
unhampered access for the purpose, and shall not be entitled to compensation for
any inconvenience, nuisance or discomfort caused thereby. The Landlord in
exercising this right shall proceed in such a manner so as to minimize
interference with the Tenant's use and enjoyment of the Premises.

         (b) Upon reasonable prior notice, the Landlord and its authorized
agents and employees shall have the right of entry to the Premises during the
last twelve (12) months of the term or any extension thereof for the purpose of
exhibiting them to prospective tenants.

LANDLORD'S REMEDIES

         RE-ENTRY

15.      (a)      The Landlord may re-enter upon non-payment of rent or
non-performance of covenants subject to the provisions of this lease.

         REMEDIES OF LANDLORD

(b) If the Tenant shall fail to make any payment or part thereof for five (5)
days after written demand therefor, or shall fail to perform or observe any
other covenants, provisos or agreements contained herein which such failure
shall continue for fifteen (15) days after written notice thereof, then, and in
each such case, the Landlord shall have the following remedies:

                  TERMINATION

                  (i) the Landlord may by written notice terminate this lease,
         without prejudice to any other rights or remedies it may have, and rent
         and any other payments for which the Tenant is liable shall be
         apportioned and paid in full to the date of such termination together
         with the reasonable expenses of the Landlord attributable to the
         termination of this lease and the Tenant shall immediately deliver up
         possession of the Premises to the Landlord;

                  RECOVERY OF EXPENSES

                  (ii) the Landlord may enter the Premises and perform the
         obligation on behalf of the Tenant, and shall not be liable for any
         loss or damage to the

<PAGE>

         Tenant's goods, chattels or business caused in so doing. Any reasonable
         expenses incurred by the Landlord in so doing (including, without
         limitation, legal fees and compensation for the Landlord's services)
         together with interest thereon from the date of payment or performance
         by the Landlord to the date of payment by the Tenant at the Prime Rate
         plus two percent (2%) shall be paid by the Tenant to the Landlord
         forthwith on demand therefor and shall be recoverable in the same
         manner as rent;

                  RIGHT TO RELET

                  (iii) the Landlord shall have the right to enter the Premises
         and to relet the same as agent for the Tenant for whatever term and on
         whatever conditions the Landlord shall, in its sole discretion, deem
         advisable, and the Tenant shall pay to the Landlord, in monthly
         instalments for the balance of the term of this lease (which shall be
         deemed for the purposes of this item (iii) not to have been terminated
         by any action of the Landlord hereunder, including the making of
         alterations to the Premises deemed by the Landlord to be necessary or
         advisable for the purpose of reletting them), any deficiency between
         the Basic Rent and Additional Rent .payable hereunder and the amount,
         if any, of rent and additional rent actually received by the Landlord
         in respect of the Premises, after deducting therefrom all amounts
         reasonably attributable to the reletting of the Premises or any portion
         thereof.

         CURING OF DEFAULT

         (c) in the event of a default by the Tenant such as can be cured only
by the performance of work or the furnishing of materials, and if such work
cannot reasonably be completed or such materials reasonably obtained and/or
utilized within fifteen (15) days, such default shall not be deemed to continue
if the Tenant proceeds promptly with such work as may be necessary to cure the
default and diligently completes the same.

         CONSTRUCTION LIENS

         (d) The Tenant shall indemnify and hold the Landlord harmless from and
against any liability, claim, damages or expenses (including legal expenses) due
to or arising from any claim made against the Premises or the Building for all
construction liens or other liens related to all work done by or on behalf of
the Tenant and all work which the Tenant is obliged to do and any such
liability, claims, damages or expenses incurred by the Landlord shall be paid by
the Tenant to the Landlord forthwith upon demand; and the Tenant shall cause all
registrations of claim for construction liens and/or certificates of action
under The Construction Lien Act and relating to any such work done by or on
behalf of the Tenant, and all work which the Tenant is obliged to do, to be
discharged or vacated as the case may be within fifteen (15) days of such
registration or within five (5) Business Days after notice from the Landlord.

         DISTRESS

         (e) The Tenant waives and renounces the benefit of any present or
future statute taking away or limiting the Landlord's right of distress and
covenants and agrees that notwithstanding any such statute none of the goods and
chattels of the Tenant on the Premises at any time during the term shall be
exempt from levy by distress for rent or any other charges; all goods and
chattels brought by the Tenant onto the Premises shall be the property of the
Tenant. If the Tenant shall leave the Premises leaving any rent or other amounts
owing under this lease unpaid, the Landlord, in addition to any other available
remedy, may seize and sell the goods and chattels of the Tenant at any place to
which the Tenant or other person may have removed them in the same manner as if
such goods and chattels had remained and been distrained upon the Premises.

<PAGE>

         INTEREST

         All sums, for Rent or otherwise, payable to the Landlord under the
terms of this lease shall bear interest at a rate two (2) percentage points
above the Prime Rate from their respective due dates until the actual dates of
payment.

         APPLICATION OF RECEIPTS

         (g) The Tenant covenants and agrees that the Landlord may, at its
option, apply all sums received from the Tenant to any Rent or other amounts
payable hereunder in such order as the Landlord sees fit.

BANKRUPTCY, IMPROPER USE, ETC.

16. Subject to any other rights or remedies available to the Landlord, the
Tenant covenants and agrees that if the term hereby granted or any of the goods
and chattels of the Tenant on the Premises shall be at anytime during the term
hereof seized or taken in execution or attachment by any creditor of the Tenant
or if the Tenant shall make any assignment for the benefit of creditors, or any
bulk sale, or becoming bankrupt or insolvent shall take the benefit of any Act
now or hereafter in force for bankrupt or insolvent debtors, or if a receiving
order is made against the Tenant, or if any order shall be made for the winding
up of the Tenant, or if the Premises shall without the written consent of the
Landlord become and remain vacant for a period of four (4) days, or be used by
any other persons than such as are entitled to use them under the terms of this
lease, or if the Tenant shall without the written consent of the Landlord
abandon or attempt to abandon the Premises, or if the Premises are used for a
purpose other than that as herein provided, then in every such case, the then
current month's rent and the next ensuing three months' rent together with all
additional charges payable by the Tenant hereunder (to be pro-rated if
necessary) shall immediately become due and be payable and the Landlord may
re-enter and take possession of the Premises as though the Tenant or the
servants of the Tenant or any other occupant of the Premises were holding over
after the expiration of the term hereof, and the said term shall, at the option
of the Landlord, forthwith become forfeited and determined, and in every one of
the cases above, such accelerated rent shall be recoverable by the Landlord in
the same manner as the Rent hereby reserved.

INVESTMENT CANADA ACT

17. The Tenant hereby covenants, warrants, and represents that it is lawfully
entitled to carry on its business in Canada in general and in the Premises in
particular, is lawfully entitled to enter into this lease, and is not carrying
on business in violation of the Investment Canada Act. The Tenant shall
indemnify the Landlord and hold the Landlord harmless from and against any and
all fines, claims, costs, losses, damages, expenses, liabilities, and demands
arising out of the breach by the Tenant of the warranty or any obligation set
forth in this clause.

NOTICES

18. All notices or other documents required or which maybe given under this
lease shall be in writing, duly signed by the party giving such notice and
transmitted by registered or certified mail, facsimile or delivered, addressed
as follows:

                  Landlord:  CLIC Properties Inc.
                             Suite 1900
                             1874 Scarth Street
                             Regina, Saskatchewan
                             S4P 4133

                             Attention: Assistant Vice-President
                                        Real Estate

                  Tenant:    at the premises

<PAGE>

         Any notice or document so given shall be deemed to have been received
on the third day following mailing if transmitted by registered or certified
mail, on the next business day if transmitted by facsimile, and on the day of
delivery if delivered; Provided that if any such notice or document shall have
been mailed, and if regular mail service shall be interrupted by strikes or
other irregularity on or before the third day following the mailing thereof,
such notice or document shall not be deemed to have been received on the third
day following mailing, but shall be presumed to be received in the ordinary
course. Any party may from time to time by notice given as provided above change
its address for the purposes of this clause.

LEGAL COSTS

19. If the Landlord shall commence an action for collection of rent or other
sums payable under this lease or if the same shall be collected upon the demand
of a solicitor or if the Landlord shall commence an action to compel performance
of any of the terms, conditions, covenants or provisos under this lease or for
damages for failure of the Tenant to perform the same or if the same shall be
performed upon the demand of a solicitor then, unless the Landlord shall lose
such action, the Landlord shall collect from the Tenant and the Tenant shall pay
to the Landlord all reasonable solicitor's fees in respect thereof on a
solicitor and client basis.

PRIOR INTERESTS

20. (a) This lease is subject and subordinate to all mortgages or deeds of trust
and all renewals, modifications, consolidations, replacements and extensions
thereof which may now or at any time hereafter affect the Premises in whole or
in part or the Building in whole or in part and whether or not such mortgages or
deeds of trust shall affect only the Premises or the Building of which the
Premises shall form a part or shall be blanket mortgages or deeds of trust
affecting other premises as well. The Tenant shall at any time on notice from
the Landlord attorn to and become a tenant of a mortgagee or trustee under any
such mortgage or deed of trust upon the same terms and conditions as set forth
in this lease and shall execute promptly on request by the Landlord any
reasonable certificates, instruments of postponements or attornment or other
instruments from time to time requested to give full effect to this requirement
or to set out the status of this lease and the state of accounts between the
Landlord and the Tenant, and in the event that the Tenant fails to execute such
instruments aforesaid within ten (10) days the Tenant shall be in material
breach of this Lease.

         NON-DISTURBANCE

         (b) If requested by the Tenant, the Landlord shall use reasonable
efforts to obtain from the holder of any existing mortgage, charge or
encumbrance, a nondisturbance agreement in favour of the Tenant whereby the
Tenant's use and occupation of the Premises will not be interfered with by any
such mortgagor, chargor or encumbrancer provided that the Tenant shall not be in
breach of any of its covenants or obligations under the Lease and the Tenant
agrees not to prepay rent. The Tenant will be responsible for all costs of
obtaining such non-disturbance agreement.

NO WAIVER OF DEFAULT

21. (a) No condoning, excusing, overlooking or delay in acting upon by the
Landlord of any default, breach or non-observance by the Tenant at any time or
times in respect of any covenant, proviso or condition in this lease shall
operate as a waiver of the Landlord's rights under this lease in respect of any
such or continuing subsequent default, breach or non-observance and no waiver
shall be inferred from or implied by anything done or omitted by the Landlord
except an express waiver in writing.

         (b)      All rights and remedies of the Landlord set forth in this
lease shall be cumulative and not
alternative.

<PAGE>

         (c) If the Landlord shall assign this lease to a mortgagee or
mortgagees of the Premises or of the Building or to any other person or persons
whatsoever the Landlord shall nonetheless be entitled to exercise all rights and
remedies reserved under this lease without providing evidence of the approval or
consent of such mortgagee, mortgagees or any other persons whatsoever.

DELAYS

22. It is understood and agreed that whenever and to the extent that the
Landlord or the Tenant (save and except for the obligation to pay Rent) shall be
unable to fulfil, or shall be delayed or restricted in the fulfilment of any
obligation hereunder in respect of the supply or provision of any service or
utility or the doing of any work or the making of any repairs by reason of being
unable to obtain the material, goods, equipment, service, utility or labour
required to enable it to fulfil such obligation or by reason of any statute,
law, order-in-council or by-law or any regulation or order passed or made
pursuant thereto or by reason of the order or direction of any administrator,
controller or board, or any governmental department or officer or other
authority, or by reason of not being able to obtain any permission or authority
required thereby, whether federal, provincial or municipal, or by reason of any
other cause beyond its control whether of the foregoing character or not, such
party shall be entitled to extend the time for fulfilment of such obligation of
a time equal to the duration of such delay or restriction, and the other party
shall not be entitled to compensation for any loss, inconvenience, nuisance or
discomfort thereby occasioned.

ENTIRE AGREEMENT

23. The Tenant acknowledges that there are no covenants, representations,
warranties, agreements or conditions, express or implied, collateral or
otherwise, forming part of or in any way affecting or relating to this lease
save as expressly set out or imported by reference in this lease and that this
lease constitutes the entire agreement duly executed by the Landlord and the
Tenant.

DUCTS

24. The Landlord shall have the right to run utility lines, pipes, roof drainage
pipes, conduit wire, or ductwork where necessary, through above-ceiling space,
column space, the interiors of the walls and beneath the floors of the Premises
and to maintain the same in a manner which does not unduly interfere with the
Tenant's use thereof.

REGISTRATION

25. The Tenant shall not register this lease or any notice thereof except in a
form which shall be acceptable to the solicitors for the Landlord acting
reasonably and which shall be executed by both the Landlord and the Tenant prior
to the registration. Further provided that, if required by the Landlord, the
Tenant shall execute a lease surrender agreement in the Landlord's standard form
at the expiration or sooner termination of this Lease or any renewal thereof.

SEVERABILITY

26. If any clause or clauses or part or parts of clauses in this lease be
illegal or unenforceable it or they shall be considered separate and severable
from the lease and the remaining provisions of the lease shall remain in full
force and effect and shall be binding upon the parties hereto as though the said
clause or clauses or part or parts of clauses had never been included.

INTERPRETATION

27. (a) Whenever a word importing the singular number only is used in the lease
such word shall include the plural, and words importing either gender or firms
or corporations shall include the persons of other gender and firms or
corporations where

<PAGE>

applicable. Any reference to the term of this lease shall, unless the context
otherwise requires, be deemed to include any renewals hereof.

         (b) The word "clause" shall refer to each portion of this lease
introduced or headed by an Arabic figure; the "subclause" shall refer to each
portion of this lease introduced or headed by an English letter, and the word
"item" shall refer to each portion of this lease introduced by a small roman
numeral. The headings of clauses, subclauses and items appearing in this lease
have been inserted as a matter of convenience and for reference only and in no
way define, limit or enlarge the scope or meaning of this lease or of any
provision thereof.

SUCCESSORS

28. This lease, together with the Schedules annexed hereto, shall extend to, be
binding upon and enure to the benefit of the parties hereto and their respective
heirs, legal personal representatives, successors and assigns (as limited by the
provisions of this lease) and shall be interpreted in accordance with the laws
of the Province of Ontario and the parties hereto attorn to the jurisdiction of
the Province of Ontario.

REZONING, ADDITIONS

29. The Landlord shall have the right to construct or make modifications,
additions, alterations, subtractions, or renovations of or to, the Building or
to construct any additional renovations of or to, the Building or to construct
any additional buildings, structures, or facilities on or in the vicinity of the
Lands, including construction of additional stories to any structures on the
Lands, and provided that the construction, making, location, or maintenance
thereof does not substantially interfere with the Tenants use of the Premises
for the purposes set forth in clause 4(c) of this lease, such construction,
making, location, or maintenance shall be deemed not to constitute constructive
or actual eviction of the Tenant or a breach of any covenant for quiet enjoyment
or other covenant, proviso, or condition on the part of the Landlord to be
observed or performed whether contained in this lease or implied by law. The
Tenant shall not object to, oppose, or hinder any application by the Landlord or
amendments to the Official Plan or any zoning by-law, for any minor variance
from the provisions of any by-law or for any density transfers, in connection
with any of the foregoing.

JOINT AND SEVERAL LIABILITY

30. (a) If the Tenant, or any assignee of the Tenant who becomes responsible for
the Tenant's obligations hereunder, is more than one person, corporation, or
entity, then the Tenant covenants with the Landlord that each of such persons,
corporations, or entities comprising the Tenant is jointly and severally bound
for the fulfilment of all obligations of the Tenant under this lease.

         (b) If the Building is sold by the Landlord to a bona fide purchaser,
or if the Landlord sells all of its right, title and interest in the Building to
a bona fide purchaser, then, if the Landlord, or the one of them so selling its
interest, obtains from the purchaser an agreement to assume and be bound by all
of the obligations of the Landlord, or such one of them, under the said lease,
then the Landlord, or such one of them so selling its interest, shall be
released from and after the time of completion of such sale from all of its
covenants, obligations, and agreements under this lease.

SECURITY DEPOSIT

31. (a) The Tenant, contemporaneously with the execution of this lease has
deposited with the Landlord, the sum of FIVE HUNDRED AND TWENTY-FIVE THOUSAND
DOLLARS ($525,000.00) (the "Security Deposit"), receipt of which is hereby
acknowledged by the Landlord. The Security Deposit shall be held by the Landlord
in an interest bearing account as security for the faithful performance by the
Tenant of all of the terms, covenants, conditions of this lease by the Tenant to
be kept, observed and performed.

<PAGE>

         (b) If at any time during the Term the Rent or other sums payable by
the Tenant to the Landlord hereunder are overdue and unpaid, after notice and
the expiry of the applicable cure period or if the Tenant fails to keep and
perform any of the terms, covenants and conditions of this lease to be kept,
observed and performed by the Tenant after notice and the expiry of the
applicable cure period, then the Landlord at its option may, in addition to any
and all other rights and remedies provided for in this lease or by law,
appropriate and apply the balance of 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 entire
Security Deposit, or any portion thereof is appropriated and applied by the
Landlord for the payment of overdue Rent, then the Tenant shall, upon written
demand of the Landlord, forthwith remit to the Landlord, a sufficient amount in
cash to restore the Security Deposit to the original sum deposited, and the
Tenant's failure to do so in five (5) days after receipt of such demand
constitutes a breach of this lease.

         (c) If the Tenant complies with all of the terms, covenants and
conditions and promptly pays all of the Rent and other sums herein provided and
payable by the Tenant to the Landlord, the Security Deposit and the interest
thereon shall be applied to the Rents payable during the final months of the
initial lease term.

         (d) The Landlord may deliver the Security Deposit and accrued interest
to any purchaser of the Landlord's interest in the Demised Premises or the
Development, if such interest is sold and thereupon the Landlord is discharged
from any further liability with respect to the Security Deposit.

TENANT'S WORK

32. The Tenant accepts the Premises in an "as is" condition. The Tenant shall
forthwith commence and diligently complete the construction of its Leasehold
Improvements in accordance with the terms and conditions of this lease and the
Tenant's Design Criteria Manual (a copy of which has been delivered to the
Tenant) and in strict conformity with the plans therefor which the Tenant shall
forthwith submit to the Landlord for approval in accordance with clause 12 of
this lease.

EARLY ACCESS

33. Upon execution of this lease, the Tenant shall have early access to the
Premises for the purpose of the installation of its Leasehold Improvements,
telephone and communication systems, computer equipment and furniture. Upon
completion of the aforementioned, the Tenant shall be permitted to occupy the
Premises to commence its normal business operations. All terms and conditions of
the Lease shall apply to the term of occupation prior to the Commencement Date
of the Lease, except that no Basic Rent or Additional Rent will be payable.
However, should the Tenant occupy the Premises prior to the Commencement Date,
it will remain responsible for the payment of utilities consumed within the
Premises.

LANDLORD'S WARRANTY

34.      The Landlord warrants and represents to the Tenant that, as of the date
 hereof:

         (a)      the structure of the Building is in good repair;

         (b)      the base building HVAC, electrical and mechanical systems are
fully operational and free of potential defect, normal wear and tear only
excepted; and

         (c) the Building has access to fiber optic wiring (it being understood
that it will be the Tenant's responsibility and at the Tenant's sole cost to
make all arrangements with the provider of such fiber optic wiring for its use).

<PAGE>

PARKING

35. (a) The Landlord shall allocate to the Tenant and the Tenant shall rent from
the Landlord eight (8) unreserved parking spaces in the underground parking
garage located at the Building at the prevailing monthly rent from time to time
for similar parking spaces in similar buildings in the area. The Landlord
advises that the current rate is ONE HUNDRED AND SEVENTY DOLLARS ($170.00) per
month for each unreserved parking space inclusive of GST and PST.

         (b) The Landlord shall allocate to the Tenant and the Tenant shall rent
from the Landlord two (2) reserved parking spaces in the underground parking
garage located at the Building at the prevailing monthly rent from time to time
for similar parking spaces in similar buildings in the area. The Landlord
advises that the current rate is TWO HUNDRED AND FIFTY DOLLARS ($250.00) per
month for each reserved parking space inclusive of GST and PST.

         (c) The Tenant covenants to comply with the rules and regulations set
by the Landlord in respect to the operation of the underground parking garage.

OPTION TO RENEW

36. (a) The Tenant shall have the option to renew the Lease including with
respect to any additional premises in the Development which may be leased by the
Tenant from the Landlord during the initial Term for one (1) additional term of
five (5) years upon giving the Landlord not less than twelve (12) months written
notice prior to the expiration of the Term of the Tenant's intention to renew,
provided:

                  (i) the Tenant has complied with and performed all of the
                  terms and covenants of the Lease and is not in default; and

                  (ii) the Tenant is in possession of all of the Premises, has
                  not sublet all or part of the Premises or assigned the Lease.

         The renewal lease will be on the same terms and conditions as contained
in this lease save and except that clauses 33, 34, 36 and 38 of the Lease shall
not apply to the Renewal Term and the Basic Rent during the renewal shall be the
Market Rent.

         (b) For the purposes of this Lease, "Market Rent" means the rate of
Basic Rent per square foot per annum for premises in the Building that a willing
tenant renewing a lease would pay and a willing landlord would accept in BONA
fide arm's length negotiations, for a similar term. If the Landlord and Tenant
are unable to agree upon the Market Rent for the renewal term within ninety (90)
days prior to the expiration of the initial Term, then the Basic Rent will be
determined by arbitration pursuant to the ARBITRATIONS ACT, R.S.O. 1990 c.A-24.

BUILDING ACCESS

37. It is understood and agreed that the Tenant, its employees and invitees,
shall have the right of access and use of the Premises twenty-four (24) hours a
day, seven (7) days a week, throughout the Term and any renewal thereof subject
to the Building's reasonable security and emergency requirements.

LEASEHOLD IMPROVEMENT ALLOWANCE

38. (a) Provided the Tenant is not in default, the Landlord will provide the
Tenant with an allowance towards the Tenant's initial Leasehold Improvements to
a maximum of twenty dollars ($20.00) per square foot of Rentable Area of the
Premises (the "Leasehold Allowance"). Such Leasehold Allowance will be paid to
the Tenant upon the occurrence or completion of all the following:

                  (i)      occupancy in full by the Tenant;

<PAGE>

                  (ii)     execution and delivery of the Lease by the Tenant to
         the Landlord;

                  (iii)    the substantial completion of the construction of the
         Tenant's Work;

                  (iv)     July 1, 2000;

                  (v)      proof of payment of contractor's invoices for the
         construction of the Tenant's Work totaling an amount not less than the
Leasehold Allowance; and

                  (vi) provided that there are no existing lien rights arising
         from the Tenant's Work, the time limit for all applicable statutory
         construction liens has expired, and the Tenant provides a statutory
         declaration on the Landlord's form.

         (b) All costs of such construction in excess of twenty dollars ($20.00)
multiplied by the number of square feet of Rentable Area of the Premises shall
be the sole responsibility of the Tenant.

         (c) It is acknowledged and agreed that the Leasehold Allowance shall
not be payable if, at any time it is otherwise payable, the Tenant is in default
under this lease, or the Landlord has re-entered or has become entitled to do
so, or the Landlord has distrained, or the Tenant has become bankrupt, or any
right, title, or interest in such payment has been assigned, voluntarily or
otherwise, to anyone other than the Tenant.

LAMPS & BALLASTS

39.      The Tenant shall be responsible for the cost of replacing all lamps and
ballasts within the Premises.

SCHEDULES

40.      Schedules "A", "B", "C" and "D" and Rider #1 attached hereto form an
integral part of this Lease.

         IN WITNESS WHEREOF the parties hereto have hereunto affixed their
respective corporate seals, attested by the hands of their respective duly
authorized officers in that behalf.

                            CLIC PROPERTIES

                                           Per:___________________________
                            Name:

                            Title:

                                           Per:___________________________
                            Name:

                            Title:

                            We have authority to bind the Corporation.

                            WEBHELP CANADA INC.

                                           Per: ___________________________
                            Name:

                            Title:

                                           Per: ___________________________
                            Name:

                            Title:

                            I/We have authority to bind the Corporation.

<PAGE>

                                   SCHEDULE A

                             DESCRIPTION OF PREMISES

<PAGE>

                                   SCHEDULE B

                              DESCRIPTION OF LANDS

In the City of Toronto and Province of Ontario, being composed of.

(Registry Office)

Part of Park Lot 7 in Concession I From the Bay, original Township of York, now
City of Toronto designated as Part 8, on a plan of survey deposited in the Land
Registry Office for the Metropolitan Toronto Registry Division (No. 64) as Plan
64R-13560.

The easterly limit of Church Street as confirmed under the Boundaries Act by
Plan BA2011 registered on February 9, 1983, as CT575082.

(Land Titles Office)

Parcel 7-8 in the Register for Section Y-2, being Part of Park Lot 7 in
Concession 1 From the Bay, in the original Township of York, now City of
Toronto, designated as Part 5, Plan 66R-16510.

Parcel 7-9 in the Register for Section Y-2, being Part of Park Lot 7 in
Concession 1 From the Bay, in the original Township of York, now City of
Toronto, designated as Part 7, Plan 66R-16510.

Parcel 7-10 in the Register for Section Y-2, being Part of Park Lot 7 in
Concession 1 From the Bay, in the original Township of York, now City of
Toronto, designated as Part 6, Plan 66R-16510.

Parcel 7-11 in the Register for Section Y-2, being Part of Park Lot 7 in
Concession 1 From the Bay, in the original Township of York, now City of
Toronto, designated as Part 4, Plan 66R-16510.

The remainder of Parcel 7-12 in the Register for Section Y-2, being Part of Park
Lot 7 in Concession 1 From the Bay, in the original Township of York, now City
of Toronto, designated as Part 3, Plan 66R-1 6510.

<PAGE>

                                   SCHEDULE C

                              RULES AND REGULATIONS

1.       All persons entering and leaving the Building at any time other than
         during normal business hours shall register in the books kept by the
         Landlord at or near the night entrance and the Landlord shall have the
         right to prevent any person from entering or leaving the Building
         unless provided with a key to the offices to which such person seeks
         entrance or a pass in a form to be approved by the Landlord. Any
         persons found in the Building at such times without such keys or passes
         will be subject to the surveillance of the employees and agents of the
         Landlord. The Landlord shall be under no responsibility for failure to
         enforce this rule.

2.       The sidewalks, entries, passages, elevators and staircases shall not be
         obstructed or used by the Tenant, his agents, servants, contractors,
         invitees or employees for any purpose other than ingress to and egress
         from the Premises. The Landlord reserves entire control of all parts of
         the building employed for the common benefit of the tenants including,
         without restricting the generality of the foregoing, the sidewalks,
         entries, corridors and passages not within the Premises, washrooms,
         lavatories, air conditioning closets, fan rooms, janitors' closets,
         electrical closets and other closets, stairs, elevator shafts, flues,
         stacks, pipe shafts and ducts and shall have the right to place such
         signs and appliances therein, as it may deem advisable, provided that
         ingress to and egress from the Premises is not unduly impaired thereby.

3.       The Tenant, his agents, servants, contractors, invitees or employees,
         shall not bring into, take out, position, construct, install or move
         any safe, business machine, or other heavy office equipment 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, and the use
         and design of planks, skids or platforms to distribute the weight
         thereof. All damages done to the Building 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 equipment or furniture in or out of the
         building shall take place only at such times and using such entrance,
         hallways, corridors and elevator as shall be approved in writing by the
         Landlord and the persons employed to move the same must be acceptable
         to the Landlord. Safes and other heavy office equipment will be moved
         through the halls and corridors only upon steel bearing plates. No
         freight or bulky matter of any description shall be received into the
         building or carried in the elevators, except during hours approved by
         the Landlord.

4.       The Tenant shall permit and facilitate the entry of the Landlord or
         those designated by it, into the Premises for the purpose of
         inspection, repair, window cleaning and the performance of other
         services.

5.       The Tenant shall not place or caused to be placed any additional locks
         upon doors of the Premises without the approval of the Landlord.
         Additional keys must be obtained from the Landlord at the cost of the
         Tenant.

6.       The water closets and 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 or in the passages. Any damage resulting by misuse shall be
         borne by the Tenant by whom or by whose agents, servants, or employees
         the same is caused. The Tenant shall not let the water run unless it is
         in actual use.

7.       The Tenant shall not deface or mark any part of the Building or drive
         nails, spikes, hooks or screws into the walls, ceilings or floors
         thereof except with the

<PAGE>

         prior written consent (not to be unreasonably withheld) of the Landlord
         and as it may direct. If the Tenant desires telegraph or telephone
         connections the Landlord will direct the electricians as to where and
         how the wires are to be introduced, and without such directions no
         boring or cutting for wires will be permitted. No gas pipe or electric
         wire will be permitted which has not been ordered or authorized in
         writing by the Landlord.

8.       The Tenant shall not permit any cooking on the Premises without the
         written consent of the Landlord.

9.       The Tenant shall not install or permit the installation or use of any
         machine dispensing goods for sale in the Premises or the building or
         permit the delivery of any food or beverage to the Premises without the
         approval of the Landlord or in contravention of any regulations fixed
         or to be fixed by the Landlord. Only persons authorized by the Landlord
         shall be permitted to deliver or to use the elevators in the Building
         for the purpose of delivering food or beverages to the Premises.

10.      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.

11.      No animals or birds shall be brought into the Premises, nor shall the
         Tenant operate or permit to be operated any musical or sound-producing
         instruments or device which may be heard outside the Premises.

12.      Canvassing, soliciting and peddling in the Building are prohibited.

13.      No bicycles or other vehicles shall be brought within the Building. Any
         hand trucks, carryalls, or similar appliances used in the Building
         shall be equipped with rubber tires, side guards and other safeguards
         as the Landlord shall require.

14.      The Tenant shall permit window cleaners to clean the windows of the
         Premises during normal business hours.

15.      No inflammable oils or other inflammable, dangerous or explosive
         materials shall be kept or permitted to be kept in the Premises.

16.      All deliveries to the Premises of bulky goods shall be made during such
         hours and by using such entrance, hallways, corridors and elevator as
         the Landlord may from time to time prescribe for such purposes.

17.      The foregoing regulations, as from time to time amended, are not
         necessarily of uniform application, but may be waived in whole or in
         part in respect of other tenants without affecting their enforceability
         with respect to the Tenant and the Premises, and may be waived in whole
         or in part with respect to the Premises without waiving them as to
         future application to the Premises, and the imposition of such
         regulations shall not create or imply any obligation of the Landlord to
         enforce them or create any liability of the Landlord for their
         non-enforcement.

<PAGE>

                                   SCHEDULE D

                             BASE BUILDING STANDARD
                                 OFFICE PREMISES
                         175 BLOOR STREET EAST, TORONTO

1.       Building standard demising walls to delineate the Tenant's Premises.
         These walls shall be composed of metal studs, a sound attenuation
         blanket, drywall on each side - taped and sanded, with a prime coat of
         paint.

2.       Building standard T-bar grid ceiling system with lay-in 30" x 30"
         building standard white tiles.

3.       Building standard horizontal venetian blinds provided on all exterior
         windows, set in the window frame.

4.       Building standard fluorescent lighting fixtures, based upon an open
         concept floor plan, together with original tubes, ballasts and lenses
         for same.

5.       Building standard heating and ventilating system based upon an open
         concept floor plan.

6.       Sprinkler and fire protection equipment system based upon an open
         concept floor plan and as per code.

7.       Concrete floor with smooth finish.

8.       Building standard electrical service to the floor as currently exists.

9.       Building standard single entrance door equipped with building standard
         lockset and closer.

<PAGE>

                                    RIDER #1

SECTION 7(e) - Exclusions from "Allocable Operating Expenses"
-------------------------------------------------------------
7(e)

iv.      debt servicing costs and retirement of debt;

v.       all costs of a capital nature as determined in accordance with
         generally accepted accounting principals, provided, however, that the
         amortization described in subsection 7(c) above is permitted; for the
         purposes of this Section capital costs shall include the cost of
         leasing equipment if the cost of purchasing such equipment would be a
         capital cost in accordance with generally accepted accounting
         principles and if such equipment is normally purchased by Landlords or
         owners of similar buildings;

vii.     the cost of any repair, replacement or maintenance required as a result
         of any inherent structural defect in the Building;

viii.    costs arising from the negligence of the Landlord or those for whom it
         is in law responsible;

ix.      the costs of enforcing other tenants' leases;

x.       the costs of leasing space, including any tenant inducement paid to or
         on behalf of, or the costs of completing any tenant's work, for any
         tenant;

xi.      any fines or penalties that the Landlord incurs in connection with any
         failure to perform obligations, such as the late payment of taxes,
         unless caused by the default of the Tenant or those for whom it is in
         law responsible or unless the taxes are being contested in good faith
         by the Landlord as permitted elsewhere in this Lease;

xii.     the costs of acquisition of the Lands and Building, development of the
         Lands and Building and the cost of original construction of the
         Building, adding new improvements to the Lands or Building or repairing
         premises intended by the Landlord to be leased, whether actually leased
         or not;

xiii.    advertising and other costs associated with the promotion of the
         Building by the Landlord unless requested by the Tenant;

xv.      any monies received by the Landlord pursuant to any warranties and
         guarantees to the extent that such monies are a reimbursement for work
         the cost of which was previously included in Allocable Operating
         Expenses;

xvii.    all costs included in Allocable Operating Expenses which pertain to the
         operation or maintenance of the underground parking facilities located
         at the Building to the extent that revenue received by the Landlord
         from the operation of such facilities, net of reasonable expenses, is
         sufficient to cover such costs.

<PAGE>

                                      INDEX<PAGE>

                                                                  EXHIBIT 10.18

Version of 04.06.2000

                       TECHNOLOGY AND TRADEMARK AGREEMENT

            Technology and Trademark Agreement (this "Agreement") dated as of
June 6, 2000, between Webhelp.com Inc., a Delaware corporation ("Webhelp"), and
Webhelp S.A., a French societe anonyme to be incorporated (the "Company").

                              W I T N E S S E T H :

            WHEREAS Webhelp has developed an integrated solution for the
provision of certain real-time human assistance network services and is ready,
willing and able to provide access to such network and make available certain
related know-how regarding such network services to Company;

            WHEREAS Webhelp currently maintains a Web site and provides certain
real-time human assistance and related services in the English language;

            WHEREAS Webhelp has verified that its real time human assistance
solution can be technologically customized in the French language;

            WHEREAS  the  Company  desires  to  establish  a Web  site  and to
provide similar services in the French language;

            WHEREAS the parties intend to build a relationship based on
flexibility and cooperation to allow Company to adapt to local markets, cultures
and legal environment;

            WHEREAS simultaneously herewith, Webhelp and the Company are
entering into a services agreement (the "Services Agreement") whereby Webhelp is
providing certain services to the Company in connection with the Company's
business;

            WHEREAS Webhelp and the Company desire to enter into an agreement
whereby Webhelp shall license certain technology and access to certain of
Webhelp's computer systems to the Company and the parties agree to co-own the
Trademark for the territory of France;

            WHEREAS the services contemplated by the parties need to evolve to
serve Company's clients in the spirit of assistance over the Internet or any
other network, including wireless networks, that may come into existence in the
course of this Agreement, provided such evolution is reasonably feasible taking
into account costs and technological constraints;

            WHEREAS Company desires to enter in this Agreement and agrees to the
fees herein provided in consideration of the quality, reliability and evolution
of the services;

            WHEREAS Webhelp and Company have entered in a shareholders agreement
and contemplate an initial public offering of Company's stock on the Paris stock
exchange as early as

<PAGE>

practicable taking into account Company's financial situation and market
conditions on the Paris stock exchange;

            NOW, THEREFORE, in consideration of the premises and the mutual
agreements hereinafter set forth and set forth in the Services Agreement, the
parties hereto hereby agree as follows:

                                   ARTICLE 1.
                                   DEFINITIONS

1.1.  DEFINITIONS

      In this Agreement, the following terms shall have the following meanings:

      "AGREEMENT" means this agreement, and all schedules attached to this
      Agreement, in each case as they may be amended or supplemented from time
      to time. Unless otherwise indicated, references to Section and Sections
      are to Section and Sections in this Agreement;

      "API" has the meaning attributed in Schedule I;

      "APPROVED BUSINESS SERVICES" means real-time on-line human assistance
      services provided by the Company or its approved independent contractors
      in the French language to third parties pursuant to an agreement approved
      in writing. Approved Business Service may also mean any new services
      unrelated to real time online human assistance services which Webhelp may
      develop and which, at its discretion, it may make available to Company
      under this Agreement.

      "BUSINESS DAY" means any day, other than Saturday, Sunday or any statutory
      holiday in the State of New York;

      "COMPETITIVE BUSINESS" means engaging in any outsourced customer relations
      services, Internet Search, general interest Internet portal (such as
      Yahoo!, MSN, AOL or Excite);

      "CONFIDENTIAL INFORMATION" has the meaning attributed to that term in
      Section 8.1;

      "CONTENT" means the informational, literary, artistic or other content on
      the French Site or the English Site and which is not necessary for the
      performance of human-assisted Internet searches by users in the ordinary
      course;

      "DATA" has the meaning attributed to that term in Section 2.4.

      "ENGLISH SITE" means Webhelp's Web site currently located at the URL
      www.webhelp.com.

                                                                               2
<PAGE>

      "FORCE MAJEURE" means any cause of any kind whatsoever not reasonably
      within the control of a party and includes, without limitation, acts of
      God and the public enemy; the elements; fire; accidents; vandalism;
      sabotage; power failure; failure, delay or disruption of transportation
      facilities; inability to obtain, or curtailment of supplies of, materials,
      equipment, computer software (other than the Software) or labor required
      to perform or comply with any obligation or condition of this Agreement;
      strikes, lockouts or any other industrial, civil or public disturbances;
      any laws, orders, rules, regulations, acts or restraints of any government
      or governmental body or authority, civil or military, including the orders
      and judgements of courts, breakdowns or accident to communication networks
      or equipment (e.g. network failure, viruses, etc.) if and only if such
      breakdowns or accident to equipment are unforeseeable, unpreventable and
      beyond a party's control;

      "FRENCH SITE" means the French language version of the English Site
      proposed to be established by the Company located in France and having the
      domain name designation Webhelp.fr.

      "FRUSTRATED PARTY" has the meaning attributed to that term in Section
      14.1;

      "GOING CONCERN" means reaching, for fiscal year 2003, and any year
      thereafter a minimum annual amount of sales revenues of US$1,000,000.00
      (one million dollars).

      "MATERIALS" means the Software, and Webhelp's Facilitator Handbook (in
      English);

      "LICENSE" has the meaning attributed to it in Section 2.1;

      "ON-LINE" means any connection to a network known or unknown;

      "PERSON" means any individual, partnership, limited partnership,
      syndicate, sole proprietorship, Company or corporation with or without
      share capital, unincorporated association, trust, trustee, executor,
      administrator or other legal personal representative, regulatory body or
      agency, government or governmental agency, authority or entity however
      designated or constituted;

      "SERVICE PLATFORM" means Webhelp's service platform used to process
      certain aspects of Webhelp's human assistance services as more
      specifically described on Schedule II.

      "SOFTWARE" means machine-readable versions of the software application
      programs developed by Webhelp as more particularly described in Schedule
      I, and includes upgrades and new versions;

      "SOFTWARE SUPPORT" has the meaning attributed to that term in Section 4.1;

      "TECHNOLOGY TRANSFER" has the meaning attributed to that term in
      subsection 7.7.1;

      "TERMINATION EVENT" has the meaning attributed to that term in Section
      7.2;

                                                                               3
<PAGE>

      "TERMINATION NOTICE" has the meaning attributed to that term in Section
      7.3;

      "THIRD PARTY CONSENTS" has the meaning attributed to that term in Section
      12.2;

      "TRADEMARK" means the Webhelp-TM- trademark.

      "WEBPAGE TEMPLATES" has the meaning attributed to that term in Schedule I.

                                   ARTICLE 2.
                                     LICENSE

2.1.  GRANT OF LICENSE

      Webhelp grants to the Company a non-transferable License (the "License")
to do any of the following:

      2.1.1.  to copy the Software onto the memory storage facility incorporated
              in the central processing unit of computer hardware owned or
              leased by the Company or independent contractors of the Company
              approved by Webhelp (the "Designated Hardware");

      2.1.2.  to load the Software into the random access memory of the
              Designated Hardware or components connected thereto by means of a
              local area network, if any;

      2.1.3.  subject to Section 2.2., to use, or permit approved independent
              contractors to use, the Software;

      2.1.4.  to access the Service Platform to perform the functions described
              in Schedule II, it being understood that the Service Platform is
              under Webhelp's control and such use is by way of Webhelp
              providing the technology applications and backbone to the French
              site;

for the purposes of providing real-time human-assisted Internet search services
to users of the French Site and providing Approved Business Services only and
for no other purpose.

2.2.  APPROVAL OF INDEPENDENT CONTRACTORS

      The Company may, with Webhelp's prior written consent, which shall not be
unreasonably withheld, retain independent contractors to provide real-time human
assistance services, provided that such contractors shall have entered into a
form of non-disclosure and other protective agreements substantially similar in
substance to the non compete/protective provisions of Webhelp's standard
Internet Services Agreement attached hereto as Schedule III.

2.3.  RESTRICTIONS ON USE

      The Company:

                                                                               4
<PAGE>

      2.3.1. shall not reproduce any of the Materials in whole or in part in any
      way except, in the case of the Software, for backup or archival purposes
      and as necessary to use the Software, provided that all such copies shall
      contain all trademark, copyright and other proprietary legends of Webhelp
      on the Software so copied.

      2.3.2. may use the Software on backup computer equipment when the
      Designated Hardware or an associated unit required for use of the Software
      is temporarily inoperable until operable status is restored and processing
      on the backup equipment is completed.

      2.3.3. shall take appropriate action, by instruction, agreement or
      otherwise, with any individuals permitted access to any of the Materials
      so as to enable the Company to satisfy the Company's obligations under
      this Agreement. The Company shall deliver to Webhelp any evidence of the
      Company's compliance with this Section reasonably requested from time to
      time by Webhelp and the Company shall perform or refrain from performing,
      as the case may be, such actions for the protection of the Materials as
      Webhelp may from time to time reasonably require.

      2.3.4. shall not copy (except as permitted by Section 2.1), modify, alter,
      disassemble, decompile, translate or convert into human readable form, or
      reverse engineer, all or any part of the Software and shall not use all or
      any part of Materials to develop any derivative works or any functionally
      compatible or competitive software; notwithstanding the foregoing, Company
      shall be authorized to translate and customize the Webpage Templates, API,
      and documentation to the extent necessary to create the French site and
      such customization shall be considered a derivative work for the purposes
      of copyright law. In addition, if reasonable with respect to cost, time
      and effort, certain functions of the Service Platform may be modified to
      conform to French requirements such as payment processing and database
      utilization so long as such modification can be carried out with no
      disruption or alteration of Webhelp's current service; and

      2.3.5. shall not sell, lease, rent, License, sub-License, transfer,
      market, distribute, redistribute, or otherwise part with all or any part
      of the Materials or any copies of the foregoing, in any manner or in any
      form not expressly permitted by this Agreement.

2.4.  TITLE TO THE MATERIALS

      All right, title and interest in and to and ownership of the Materials and
all copies thereof at all times remain with Webhelp and its third party
licensors, and the Company shall acquire no right, title or interest in or to
all or any part of the Materials or to copies thereof, except the right to use
the Materials in accordance with the terms of this Agreement. Title to the
medium containing the Software delivered to the Company shall remain with
Webhelp. Subject to Section 7.7., the Company agrees that it shall not, at any
time during or after the termination of this Agreement, contest or challenge
Webhelp's interest in the intellectual property rights in all or any part of the
Materials.

      All right, title and interest in and to and ownership of the all credit
card information, personal data such as e-mail addresses and user names, etc.
collected on or via the French site

                                                                               5
<PAGE>

(the "Data") remain at all times the property of the Company and Webhelp shall
acquire no right, title or interest in or to all or any part of the Data.Webhelp
is hereby granted the right to store the Data and to access high level Data only
for statistical purposes; Company's prior written consent being required before
Webhelp may disclose such statistics to third parties.

      The parties agree to fully cooperate with each other with regards to
registration with local data protection authorities and compliance with local
data protection laws in relation to the services to allow Company to provide the
services. Additional costs incurred by Webhelp under the foregoing shall be
borne by Company after the initial 12 month start-up period commencing on the
date of signature of this Agreement.

2.5.  TITLE AND RESTRICTIONS TO THE TRADEMARK

      Both Webhelp and Company shall be co-owners of the Trademark for the
territory of France, each party having a 50% interest in the Trademark. Webhelp
and Company shall file an application to register the Trademark as
co-applicants/co-registrants for the territory of France in connection with the
Approved Business Services. Webhelp and Company agree that the following terms
and conditions shall apply to the Trademark co-ownership.

      2.5.1.  Subject to Section 7.9, the Company shall have the exclusive right
              to use the Trademark in the territory of France for the term of
              this Agreement provided such use is restricted to a use in
              connection with the Approved Business Services and the French
              Site.

      2.5.2.  Company shall obtain Webhelp's prior written approval not to be
              unreasonably withheld with respect to the overall representation
              of the Trademark as it will be used generally in advertising and
              promotional materials both during this Agreement and after
              termination and this Subsection 2.5.2. shall survive the
              termination of this Agreement;

      2.5.3.  Upon the natural expiration of this Agreement or pursuant to
              Article 7, the parties agree that the buy out provisions of
              Section 7.9. shall apply with respect to the disposition of the
              Trademark for future use in France;

      2.5.4.  Webhelp has filed a Community Trademark Application and agrees
              that for the duration of this Agreement, it shall not enforce its
              rights as against the Company under that registration with respect
              to the territory of France.

      2.5.5.  Company and Webhelp agree that Company shall register the domain
              name Webhelp.fr and that no other Webhelp domain names or URL's
              shall be registered by Company.

      2.5.6.  Company can market its services in French speaking territories
              outside of France (excluding Quebec). However, notwithstanding the
              foregoing any promotion of the French Site or its business
              utilizing the Trademark outside of France must be approved in
              advance by Webhelp and such promotion must be aligned with any
              promotional efforts carried on by Webhelp or its licensee's in
              such French

                                                                               6
<PAGE>

              speaking territories. Such promotional efforts with respect to its
              services outside of France in French speaking territories may
              include the creation or co-involvement in a portal site utilizing
              the French speaking country's domain designation, provided such
              site is owned by Webhelp and provided further that any development
              of such site is subject to the prior approval and control of
              Webhelp.

      2.5.7.  So long as Webhelp does not actively promote itself in France,
              nothing in this Agreement prevents Webhelp from servicing any
              French company with respect to its English language service and
              such servicing shall not be construed as an infringement of any of
              the rights granted to Company hereunder.

      2.5.8.  So long as Company does not actively promote itself in territories
              where Webhelp has established its services, nothing in this
              Agreement prevents Company from servicing any company with respect
              to its French language service and such servicing shall not be
              construed as an infringement of any of the obligations provided
              hereunder.

                                   ARTICLE 3.
                         WEBHELP AND COMPANY OBLIGATIONS

3.1.  EXCLUSIVITY

      Webhelp shall not, nor shall Webhelp license to any third parties the
right to, use the Materials or the Service Platform during the term of this
Agreement for the purpose of operating a French language version of the English
Site, nor provide assistance or services in the French language to any
individual, business clients, non governmental organizations or governmental
bodies; nor shall Webhelp acquire any stock in a Company based in a
French-speaking territory whose principal activity directly competes with
Company's Approved Business Service Notwithstanding the foregoing or anything to
the contrary in this Agreement, Webhelp shall be entitled to service Canadian
national companies in the French language to whom it also provides English
language services.

      Furthermore, Company agrees that it will not promote itself and its
services to any Canadian or Quebec companies but Company may provide French
language services to such companies if approached by such unsolicited companies.
Webhelp also agrees to pass any French language only business leads to Company
arising in the Canadian marketplace.

3.2.  DELIVERY OF SOURCE CODE AND TECHNICAL INFORMATION

      Webhelp shall deliver to the Company copies of the source code for the
Software as well as all other technical information needed for the operation of
the Service Platform upon the following:

      (a)   In the event of a final determination of bankruptcy of Webhelp;

                                                                               7
<PAGE>

      (b)   In the event, Webhelp and Company fail to re-negotiate the Agreement
            and Services Agreement, and Company requests the Technology Transfer
            pursuant to Section 7.7.

Webhelp further agrees to deposit in escrow with a mutually agreed upon third
party, a copy of the Software as well as other technical information needed for
the operation of the Service Platform and any and all updates, upgrades and new
versions of same, and name Company as a beneficiary under the escrow agreement
which shall provide for the aforementioned triggering events.

3.3.  MAINTENANCE OF BRAND-NAME

      Both parties shall use reasonable commercial efforts to maintain and
preserve the integrity and value of the Trademark/brand name.

3.4.  MAINTENANCE OF FRENCH SITE

      The Company shall maintain the French Site and the other services provided
by the Company in accordance with the quality and training procedures
communicated by Webhelp to the Company in writing and otherwise with at least
the same quality as the English Site.

3.5.  BUSINESS CLIENTS

      Both parties agree to closely collaborate through quarterly meetings to
maximize cross-selling opportunities and therefore agree to:

      3.5.1. exchange market and marketing information;

      3.5.2. disclose, where legally permitted, to each other the name and key
      information regarding all new clients; and

      3.5.3. provide each other with business leads and contacts, prospective
      and current client background information, negotiated terms and conditions
      with third party vendors and service providers, and technical requirements
      for Business to Business services.

      3.5.4. In the event one party provides the other party with a business
      lead which leads to a separately signed contract with that business lead,
      then such lead or client shall be considered owned by that party giving
      the lead for the territory or language which the agreement covers.
      Excluded from this provision are any sub-contracting deals between the
      parties where one acts as agent or provides services to the other for a
      client.

3.6.   MARKETING BUDGET

      The Company shall submit annual marketing budgets for Webhelp's written
approval, the first such budget being attached hereto as Schedule IV. Beginning
with the budget for 2001, such budgets shall be submitted to Webhelp in
reasonable detail at least 30 days before the

                                                                               8
<PAGE>

beginning of the year to which they relate. The Company agrees to make the
expenditures on marketing set forth in such approved annual budgets, or if no
such annual budget has been approved for the year, then the prior year's budget,
adjusted for general inflation in France, shall be utilized as the current year
budget. In any event, any such committed marketing budget may be modified in the
event of market fluctuations and Company's financial soundness.

3.6   RESTRICTIONS ON THE BUSINESS

      Both parties agree to abide by all applicable laws in the course of
performance of this Agreement, including occupational health rules, and shall
not place or cause to place on the website illegal or otherwise offensive
content.

      In addition, Webhelp commits to developing and adopting as soon as
possible a code of practice to the effect of ensuring that similar restrictions
are imposed on Webhelp, Webhelp's licensees and webcenter subcontractors.

3.7   COOPERATION AND TECHNICAL DEVELOPMENT COOPERATION

Both parties agree to cooperate in good faith during the course of performance
of this Agreement and, particularly, with regards to technical modifications and
evolutions.

To that end, the parties agree that a Technical Steering Committee shall be
formed to:

(i)   review local business opportunities and evaluate their impact on the
      service platform;

(ii)  review and find solution to technical problems;

(iii) assess technical evolutions, their desirability and feasibility;

(iv)  plan and monitor technical evolutions and to provide adequate training,
      hardware requirements for the upgraded technology; and

(v)   review services quality as provided in a quality insurance plan to be
      developed between the parties as soon as possible after execution of this
      Agreement and subsequently incorporated herein and made an integral part
      to the foregoing. The quality insurance plan shall set out more specific
      criteria than is currently set out under this agreement to deal with the
      effectiveness of communications between the parties and the level of
      service provided under the Services Agreement and this Agreement.

The Technical Steering Committee shall include a project manager for each party,
and such other participants as deemed appropriate and reasonable by each party.
The parties may request external persons to attend meetings, subject to the
provisions of confidentiality as set forth in this Agreement. The Steering
Committee shall meet as required whenever called by one of the parties but no
less that once every six months. Minutes of meetings shall be jointly prepared
by the

                                                                               9
<PAGE>

parties and such meetings may be held by telephone. Minutes will be expressly
approved within 2 weeks after the meeting.

In addition, Webhelp agrees to have Company sit on any evolution committee to
fulfill the aforementioned close cooperation obligation.

7.9   RIGHT OF FIRST REFUSAL

      In the event that during the Term of this Agreement, Webhelp commences to
entertain offers from potential third party licensees in other European
territories for other language versions (non-French/non-English) of the English
Site and the right to carry on Approved Business Services, then Webhelp agrees
to offer Company the right to make the first bid for such license ("First
Refusal Rights"). Webhelp shall send written notice to Company signifying its
intention to negotiate with potential European licensees for a particular
territory/language. Company shall respond within 15 business days with an offer
for such European territory. Webhelp may reject such offer, if in Webhelp's
opinion, acting reasonably and in good faith, the Company's offer is not in the
best interests of Webhelp's shareholders. Nothing in this Section shall prevent
Webhelp from operating within other European territories itself or from
licensing other language versions of the English Site to licensees located
outside of Europe. In addition, Companies First Refusal Right will be granted
only once for each European country in respect of which Webhelp entertains a
bid.

                                   ARTICLE 4.
                                SOFTWARE SUPPORT

4.1.  AGREEMENT TO PROVIDE SOFTWARE SUPPORT

      In addition to the services provided by Webhelp pursuant to the Services
Agreement, Webhelp shall provide to the Company support in the implementation
and operation of the Software by way of support services for no additional fees,
except for reimbursement of travel and living expenses after the initial 12
month start-up period.

                                   ARTICLE 5.
                                      FEES

5.1.  LICENSE AND SERVICE FEES

      5.1.1. In respect of the services rendered pursuant to the Software
Support and the License:

            5.1.2. during the first 12-months of the Initial Term, the Company
      shall pay to Webhelp US $1,500,000 in cash (the "Initial Payment"), 60
      days after the launch of the

                                                                              10
<PAGE>

      French site or no later than December 24th, 2000 by wire transfer to an
      account designated by Webhelp;

            5.1.3. Company shall pay to Webhelp a cash fee (the "Ongoing
      Payments") calculated in the following manner:

            (i)   For the initial 12 month period: 0% of Gross Revenue;

            (ii)  For the following 12 month period (second year): 2% of Gross
                  Revenue;

            (iii) For the following 12 month period (third year): 2% of Gross
                  Revenue;

            (iv)  For the following 12 month period (fourth year): 1% of Gross
                  Revenue.

Gross Revenue shall be defined as the total consideration actually received by
Company or accruing to the benefit of the Company in accordance with French GAAP
and in accordance with the annual financial statements prepared by Company for
its shareholders. Without limiting the generality of the foregoing,
consideration can include non-monetary consideration provided such non-monetary
consideration can be valued monetarily. Company shall have the obligation to
account and remit to Webhelp the Ongoing Payments set out above, 15 days
following each month end.

7.9   RIGHT TO AUDIT

      During the Term of this Agreement and for two (2) years thereafter,
Company agrees to keep all usual and proper records and books of account and all
usual and proper entries relating to Company's revenue and Webhelp shall have
the right at its own cost to cause an audit and/or inspection to be made of the
applicable records and books in order to verify statements issued by Company and
Company's compliance with the terms of this Agreement. Any such audit shall be
conducted by an independent certified public accountant selected by Webhelp
(other than on a contingent fee basis). Any audit and/or inspection shall be
conducted during regular business hours at Company's facilities with reasonable
notice. Such audits shall be made no more often than once every quarter (3
months).

5.3.  TAXES

The fees referred to in this Section 5 do not include any taxes. Webhelp agrees
to indemnify Company against any and all tax liability arising out of any
applicable withholding tax due on payments made by Company to Webhelp under the
foregoing Agreement. In the event that Webhelp instructs Company to withhold
such withholding tax from payments due to Webhelp, then liability for Company's
failure to comply with such request shall not be indemnified.

                                                                              11
<PAGE>

                                   ARTICLE 6.
                                    UPGRADES

6.1.  UPGRADES AND NEW VERSIONS

      Webhelp shall provide to the Company copies of all upgrades and new
versions of the Software as they are made available by Webhelp.

      Webhelp shall give due consideration to Company's requests for upgrades
and new developments and shall closely associate Company to the decision process
for upgrades and new versions development

      In addition, Company may request that Webhelp provide specific development
services, particularly regarding wireless technology. Webhelp agrees to consider
such requests, and if reasonably feasible to develop such new technology taking
into account Webhelp's resources, cost of development, and state of existing
technology, enter into a development agreement with Company which will apportion
cost and ownership of any such new technology platform. Webhelp agrees to use
reasonable best efforts to address quickly and in good faith any such request.

Notwithstanding the foregoing, Webhelp may independently develop technology
applications not related to the Service Platform and the Approved Business
Services with respect to which it is under no obligation to license to Company.

                                   ARTICLE 7.
                              TERM AND TERMINATION

7.1.  TERM

      Subject to Section 7.2, the term of this Agreement shall commence on the
date set out on the first page of this Agreement and continue for 4 years
thereafter.

7.2.  TERMINATION EVENTS

      This Agreement shall terminate on the occurrence of any of the following
events (a "Termination Event"):

      7.2.1. at Webhelp's option, if the use of the Materials or the Service
      Platform by the Company exceeds the scope of the License conferred by
      Article 2;

      7.2.2. at Webhelp's option, if the Company makes any attempt to assign,
      sub-License or otherwise transfer any of its rights under this Agreement
      other than in accordance with this Agreement;

      7.2.3. upon the bankruptcy, insolvency, or dissolution of the Company or
      Webhelp;

                                                                              12
<PAGE>

      7.2.4. at Webhelp's option, if within 2 months of the launch of the French
      Site the Company shall not have obtained at least US $10 million (amount
      encompassing all amounts raised by Company before such time) in available
      financing, the proceeds of which are to be used solely to fund the
      implementation of the Webhelp business plan in the French language;
      Webhelp agrees to waive such termination event if the aforementioned
      financing is not obtained due to substantial deterioration from the date
      of the letter of intent signed between the parties on March 30, 2000 of
      the Paris stock exchange and the Nasdaq Stock Market;

      7.2.5. at Webhelp's option, if the Company should cease to be a Going
      Concern provided that Company at such time, is not publicly traded (during
      which time this subsection 7.2.5. shall be deemed waived);

      7.2.6. in the event the Shareholders Agreement is terminated or Webhelp is
      no longer a shareholder, the sale, transfer or granting of Shares to any
      entity involved in a Competitive Business or a merger, amalgamation with
      an entity involved in a Competitve Business; or

      7.2.7. at either party's option, where the other party fails to perform or
      is otherwise in breach of its material obligations under the Agreement.
      Failure by Company to pay either the Initial Payment or the Ongoing
      Payments shall be considered a material breach.

7.3.  TERMINATION NOTICE

      Upon the occurrence of a Termination Event, a party may deliver to the
other a notice setting out the Termination Event. The party receiving this
notice shall use reasonable commercial efforts to remedy the Termination Event
as soon as possible. Except in the case of Section 7.2.4, if this party has not
cured the Termination Event within thirty (30) days after receipt of the notice
but has used reasonable commercial efforts to do so, this party shall be granted
a reasonable time (of ninety (90) days following the date of notice of the
Termination Event) in which to cure the Termination Event. If the receiving
party does not take such steps within such thirty (30) day period or fails to
cure the Termination Event within the cure period, then the initiating party may
exercise its option to terminate this Agreement pursuant to this Section 7.3 by
delivering a notice of termination (a "Termination Notice") to the other party.
Such Termination Notice shall terminate all of that party's obligations arising
pursuant to this Agreement subsequent to the date of the Termination Notice
except as provided in Section 7.5.

7.4.  EFFECT OF TERMINATION

      If this Agreement is terminated pursuant to Section 7.3, (i) the Company
shall immediately return to Webhelp all copies of and media containing the
Materials, (ii) the Company shall erase any copy of the Software copied onto the
Designated Hardware for installation purposes and erase all back-up and archival
copies of the Software; and (iii) Company shall lose its exclusivity rights to
the use of the Trademark in France under this Agreement and company's 50%
interest in the Trademark for France shall automatically revert to Webhelp at no
cost. The termination of this Agreement shall not limit either party from
pursuing any other remedies

                                                                              13
<PAGE>

available to it, including injunctive relief, nor shall such termination relieve
the Company from its obligation to pay fees accrued prior to the termination.
Notwithstanding the foregoing, Section 3.2 (a) and Section 7.9.3 shall apply
with respect to a bankruptcy of Webhelp (e.g. transfer of source code/technology
information and transfer or 50% ownership interest in the Trademark for France
at no additional cost). Furthermore, in the event of a termination of this
agreement due to a material breach of this Agreement by Webhelp, then the
Trademark buy out provisions set out in Section 7.9. shall apply.

7.5.  SURVIVAL

      On termination of this Agreement, all the provisions of this Agreement
shall cease to apply as of the date of the termination except for the following:

      7.5.1.  Section 2.3. - Restrictions on Use

      7.9.5.  Section 2.4. - Title to Material

      7.9.6.  Section 5.2. - Right to Audit

      7.5.4.  Section 7.4. - Effect of Termination

      7.5.5.  Section 7.5 - Survival

      7.5.6.  Article 8 - Confidential Information

      7.5.7.  Article 9 - Warranty, Limitation of Liability, Indemnity

      7.5.8.  Article 10 - Intellectual Property and Proprietary Right
              Infringement

      7.5.9.  Section 2.5. and 7.9. - Trademark

      7.9.5.  Section 7.8. -  Non Compete

      7.9.6.  Article 11 - Assignment

      7.9.7.  Article 14 - Force Majeure

      7.9.8.  Article 15 - Jurisdiction

7.6.  RE-NEGOTIATION RIGHTS

      Prior to expiration of this Agreement, either party may request the
negotiation of new agreements related to the subject matter of this Agreement
and the Services Agreement and proceed with such negotiation in the following
manner:

                                                                              14
<PAGE>

      7.6.1.  no later than 6 months prior to expiration and the parties agree
              to hold such negotiation in such a manner as to properly determine
              whether a new agreement and proposed new terms are mutually
              beneficial to both parties; or

      7.9.5.  Upon the adoption of a formal resolution by the Company's board of
              directors to authorize the commencement of an initial public
              offering process, the Company may request that the parties meet
              and Webhelp agrees to meet to determine whether any of the terms
              and conditions of the Agreement may be amended with a view to
              increasing the likelihood of Company completing a successful
              public offering.

      7.9.6.  If a negotiation takes place as a result of the exercise of
              subsections 7.6.1 and/or 7.6.2. the parties agree to negotiate in
              good faith with a view to arriving at appropriate fees and term
              for any new agreement, and to base such negotiations on the
              principles and rates discussed by Webhelp in arriving at the fees
              for this Agreement and the Services Agreement;

      7.9.7.  The parties agree to cooperate towards finding a mutually
              satisfying agreement within a period of 3 months starting from the
              starting date defined under subsection 7.6.1. and 7.6.2.;

      7.9.8.  Notwithstanding any of the foregoing, nothing in this Agreement
              shall be construed as obligating either party to amend this
              Agreement.

7.7.        FAILURE TO RE-NEGOTIATE

            If the parties fail to re-negotiate a new Agreement pursuant to
      subsection 7.6.1. within the 3 month period outlined in subsection 7.6.4.,
      the parties shall enjoy the following rights:

      7.9.5.  Company shall have the right to request that Webhelp make
              available at no additional cost to Company, Webhelp's technology
              information relating to the Service Platform as defined in this
              Agreement (the "Technology Transfer"), including any and all
              proprietary source code, know-how, designs and generally all
              technical information necessary to perform the services provided
              by Webhelp under the services agreement and for the purposes of
              duplicating the Service Platform. In addition, specifically
              excluded from this subsection 7.7.1. are any third party licensed
              applications utilized by Webhelp in the Service Platform or
              otherwise.

      7.9.6.  Company may choose to have Webhelp provide access to its
              technology application in a third party arrangement wherein
              Company pays Webhelp on a usage basis (e.g. an Application Service
              Provider ("ASP") model). Notwithstanding the fact that Webhelp may
              not function as an ASP, this ASP service will be offered to
              Company at the current market value for equivalent

                                                                              15
<PAGE>

              services. Company agrees to purchase or implement any technology
              required to keep current with Webhelp's current technology
              application and Webhelp agrees to provide Company a reasonable
              period of time to make any such transition.

      7.7.3.  If Company does not pursue the courses of action set out in 7.7.1
              or 7.7.2., Webhelp shall have the right to acquire all outstanding
              shares in the Company at fair market value including without
              limitation, the value of the Agreement, Company's interest in the
              Trademark, and the Services Agreement. The process of agreeing on
              the valuation of the shares shall follow the method set out in the
              Shareholders Agreement. Webhelp shall notify Company and the other
              shareholders of Company of its desire to exercise the option to
              acquire all the shares within 21 days of the end of the 3 month
              period of negotiation set out above and the parties agree that the
              shares shall be transferred before the termination of the
              Agreement;

7.8.        NON-COMPETE

            The parties agree to the following non-compete conditions following
      termination of this Agreement based upon either Subsection 7.7.1. or
      7.7.2. being invoked:

      7.8.1.  In the event the Technology Transfer set out in subsection 7.7.1.
              is requested by Company, Webhelp expressly agrees not to compete
              with Company by providing a French language version of the English
              Site or providing the Approved Business Services in the French
              language for a period of 24 months from the date the Technology
              Transfer is completed and Company agrees that its utilization of
              the Technology Transfer and/or its provision of Approved Business
              Services shall be for the French language only for a period of 24
              months from the date of Technology Transfer without geographical
              limitations. Furthermore, Company agrees that during such period
              of time it will not try to compete indirectly by licensing or
              selling any parts or materials related to the Technology Transfer
              to any third parties (or related parties) that may have the effect
              of enabling such third parties to provide versions of the Approved
              Business Services in languages other than French;

      7.9.5.  In the event Company requests that Webhelp act as an ASP pursuant
              to Section 7.7.2., Webhelp expressly agrees not to compete with
              Company by providing a French language version of the English Site
              or the provision of Approved Business Services in the French
              language for a period of 12 months from the date that the ASP
              arrangement commences. Company agrees that so long as it utilizes
              Webhelp as an ASP, it shall provide the Approved Business Services
              in the French language only and may not operate an English
              language version of the French Site;

      Notwithstanding the foregoing, the non-compete provisions set out above
      shall not apply with respect to existing business to business customers of
      each party, at the time the Agreement terminates, that desire servicing in
      other languages. The parties further agree

                                                                              16
<PAGE>

      that the non-compete provisions set out above shall apply to any entities
      in which either party either directly or indirectly has a controlling
      interest.

   7.9.     TRADEMARK EXCLUSIVITY BUY OUT

            In the event Company exercises its rights either under Subsections
      7.7.1. or 7.7.2. or the Agreement naturally expires without Subsections
      7.7.1., 7.7.2. or 7.7.3. being invoked (or the Agreement terminates as a
      result of Webhelp's material breach of this Agreement), either party ("the
      Proposer") may propose in writing, a valuation in US dollars of the other
      party's ("the Offeree") co-right to use the Trademark (and related
      registrations such as the domain name) in the French territory ("Use
      Rights"). Upon receipt of such proposed valuation, the Offeree shall have
      the option and the obligation to elect either to sell its Use Rights to
      the Trademark to the Proposer or to purchase the Proposer's Use Rights at
      the proposed valuation. Notwithstanding the foregoing, in the case where
      Webhelp purchases the Use Rights, Company's co-ownership interest shall
      also be transferred to Webhelp such that Webhelp owns 100% of the
      Trademark (and domain name) in the Territory of France. The following
      conditions shall apply to the co-ownership of the Trademark if this
      Section 7.9. is invoked based upon the foregoing:

      7.9.5.  In the event that Company purchases Webhelp's Use Rights, it
              agrees (i) to use the Trademark only for the Approved Business
              Service; and (ii) to abide by subsection 5.2.2. relating to
              Webhelp's right to approve the representation of the Trademark. In
              the event Company breaches this Subsection 7.9.1., Company's 50%
              ownership in the Trademark for the territory of France shall be
              transferred to Webhelp and Company shall no longer have the right
              to use the Trademark in the French territory;

      7.9.6.  Webhelp currently has filed a Community Trade Mark ("CTM")
              application and agrees that in the event Company purchases the Use
              Rights, Webhelp will not enforce its CTM rights for the French
              territory;

      7.9.7.  Notwithstanding anything to the contrary stated herein, in the
              event of bankruptcy of Webhelp in the case where Company has
              purchased the Use Rights, Webhelp's co-ownership interest in the
              Trademark for the territory of France shall be automatically
              transferred to the other party. In the event that at any time
              either during this agreement or after, Company goes bankrupt, its
              50% ownership interest shall be transferred to Webhelp;

      7.9.8.  In the event that Webhelp purchases the Use Rights to the
              Trademark, Company agrees to execute all documents required to
              transfer the domain name for the territory of France which
              utilizes the Trademark (e.g. currently Webhelp.fr).

      7.9.9.  In the event Company has obtained a Technology Transfer under
              section 7.7.1 and if Webhelp acquires Company's 50% interest in
              the Trademark, the parties

                                                                              17
<PAGE>

              expressly agree that Company shall be granted a call option by
              Webhelp on Webhelp's Company shares. Company shall notify Webhelp
              of its intent to proceed with the exercise of the call option
              within 21 business days from the date of such acquisition. Company
              shall then have 3 months from the date of notification to
              effectively exercise such right.

Notwithstanding the foregoing, in the event that Subsection 7.7.1. is invoked by
Company, Company must be the Proposer at the time of such transfer unless
otherwise agreed by the parties. In all other cases, either party may be the
Proposer. This Section 7.9. shall not be applicable upon termination of the
Agreement based upon a Termination Event as set out in Section 7.2. where such
Termination Event relates to acts or omissions concerning the Company.

7.10. In the event that Webhelp is no longer a shareholder in the Company as a
result of the exercise of the "drag along rights" pursuant to Section 6.12. of
the Shareholders Agreement, Webhelp shall be entitled to terminate this
Agreement within 90 days of the transfer of its shares in the Company and no
rights under this Agreement shall flow to such transferee upon termination.

                                   ARTICLE 8.
                                 CONFIDENTIALITY

8.1.  OBLIGATION TO KEEP CONFIDENTIAL

      The Company acknowledges that the Materials, this Agreement and the
Services Agreement constitute valuable confidential information (the
"Confidential Information") of Webhelp. The Company therefore, shall, in respect
of the Confidential Information:

      8.1.1. take reasonable steps (including those steps that it takes to
      protect its own information that it regards as confidential) to keep the
      Confidential Information confidential;

      8.1.2. not disclose or otherwise make available the Confidential
      Information to any third party except to such directors, officers,
      employees and agents of the Company who have a need to have access to the
      Confidential Information for the purposes set forth in Section 2.1; and

      8.1.3. issue written instructions to the Company's directors, officers,
      employees and agents requiring them to comply with its obligations
      referred to in this Section 8.1 and to use the Confidential Information
      only in connection with the Software. Any failure on the part of any of
      them to comply with such written instructions shall be deemed to be a
      breach of this Article by the Company.

      8.1.4. notwithstanding the foregoing, Company is authorized to disclose
      the Confidential Information to professional advisers, subject to the
      execution of the non disclosure agreement (attached hereto) where such
      professional advisers are not under a professional duty of
      confidentiality.

                                                                              18
<PAGE>

8.2.  PERMITTED DISCLOSURE

      This Section shall not apply to Confidential Information that:

      8.2.1. is in the public domain other than as a consequence of a breach of
      the obligations contained in this Agreement to maintain the
      confidentiality of such Confidential Information;

      8.2.2. is known by the Company prior to its disclosure by Webhelp or is
      independently developed by the Company without breach of the obligations
      contained in this Agreement; or

      8.2.3. has been received by the Company from a third party who is not
      subject to obligations similar to the obligations contained in this
      Agreement.

8.3.  UNAUTHORIZED DISCLOSURE

      The Company shall notify Webhelp of the existence of any unauthorized
possession or use of Webhelp's Confidential Information promptly after
discovering any unauthorized disclosure, possession, or use of such Confidential
Information by any Person, and of the circumstances surrounding such
unauthorized disclosure, possession or use. The Company shall co-operate with
Webhelp, at Webhelp's expense, unless the Company was at fault for the
unauthorized disclosure, to stop such unauthorized disclosure, possession or
use.

8.4.  COURT ORDERS

      In the event that any of the Company or any other Person to whom the
Confidential Information is provided as permitted by this Agreement receives
notice indicating that it may or shall be legally compelled to disclose any of
the Confidential Information, it shall provide Webhelp with prompt notice so
that Webhelp may, at its sole option, discretion and expense, seek a protective
order or other appropriate remedy and/or waive compliance with the provisions of
this Agreement within the time specified in the order or legal notice, failing
which Company may disclose such Confidential Information.

8.5.  INJUNCTIVE RELIEF

      The foregoing agreements and covenants set forth in this Article shall be
construed as being an agreement independent of any other provisions in this
Agreement. The Company acknowledges that its failure to comply with the
provisions of this Article shall cause irreparable harm to Webhelp which cannot
be adequately compensated for in damages, and accordingly acknowledges that
Webhelp shall be entitled, in addition to any other remedies available to it, to
interlocutory and permanent injunction relief to restrain any anticipated,
present or continuing breach of this Article 8.

      Notwithstanding the foregoing, Company may disclose Confidential
Information necessary to establish a claim in any proceeding against Webhelp.

                                                                              19
<PAGE>

8.6.  RETURN OF CONFIDENTIAL INFORMATION

      Upon the expiration or earlier termination of this Agreement, the Company
shall promptly return to Webhelp all documents and other material containing
Confidential Information of Webhelp.

                                   ARTICLE 9.
                  WARRANTY, LIMITATION OF LIABILITY, INDEMNITY

9.1.  DEFECTIVE MEDIA

      The Company's sole remedy for defective media embodying the Materials is
timely replacement by Webhelp of the defective media.

9.2.  WARRANTIES

      THE MATERIALS AND ACCESS TO THE SERVICE PLATFORM ARE PROVIDED TO THE
COMPANY WILL SUBSTANTIALLY CONFORM TO TECHNICAL AND FUNCTIONAL DESCRIPTION
ATTACHED AS SCHEDULES TO THIS AGREEMENT OR TO THE SERVICES AGREEMENT SUBJECT TO
MODIFICATION AND UPGRADES MADE FROM TIME TO TIME TO IMPROVE THE SERVICE PLATFORM
OR EXPAND ITS CAPABILITY.

9.3.  CUMULATIVE LIABILITY

      Notwithstanding anything to the contrary in this Agreement or any statute
or rule of law to the contrary, subject to Section 9.5, either party's
cumulative liability for all claims arising out of or in connection with this
Agreement, the Services Agreement and any Schedules attached hereto or thereto,
whether directly or indirectly, including, without limitation, from or in
connection with the Agreement, use or improper functioning of the Software or
the Service Platform or the provision of Software Support, or claims related to
the Trademark, shall not exceed the total cash fees paid by the Company pursuant
to Article 5 to this Agreement and the Service Agreement from the date of
signature of this Agreement.

9.4.  NO LIABILITY FOR INDIRECT DAMAGES

      WEBHELP SHALL NOT BE LIABLE FOR ANY INDIRECT, CONSEQUENTIAL OR SPECIAL
DAMAGES OF THE COMPANY OR OF ANY THIRD PARTY CLAIMS AGAINST THE COMPANY,
INCLUDING, WITHOUT LIMITATION, DAMAGES FOR LOSS OF PROFITS OR REVENUE, OR
FAILURE TO REALIZE EXPECTED SAVINGS, HOWEVER DERIVED.

9.5.  INDEMNITY IN RESPECT OF THIRD PARTY CLAIMS

      The Company shall indemnify Webhelp and hold Webhelp harmless for and
against any and all claims which a third party may assert against Webhelp by
reason of or as a consequence of the use of the Materials or the Service
Platform by the Company. Webhelp shall indemnify Company and hold Company
harmless for and against any and all claims which a third party may

                                                                              20
<PAGE>

assert against Company by reason of or as a consequence of Webhelp's provision
of services using the Materials of the Service Platform.

9.6.  APPLICATION

      This Article applies regardless of the basis on which the Company is
entitled to claim, including but not limited to contract or tort, even if the
damages are caused by breach of contract (including, without limitation,
fundamental breach), or by the negligence, gross negligence, negligent
misrepresentation or other fault of Webhelp, and even if Webhelp has been
advised of the possibility of these damages.

                                   ARTICLE 10.
            INTELLECTUAL PROPERTY AND PROPRIETARY RIGHT INFRINGEMENT

10.1. INDEMNITY IN RESPECT OF PROPRIETARY RIGHT INFRINGEMENT

      Webhelp shall indemnify the Company and save the Company harmless for and
against any and all costs, losses, damages, liability, claims and demands
incurred by or made against the Company up to the time any such claim is settled
or adjudicated, alleging that the use of the Materials and of the Trademark
(including registration of the Trademark in France) (other than any Content
incorporated therein) by the Company in accordance with the terms of this
Agreement infringes or otherwise breaches the copyright, trade secret, or other
intellectual property including Trademark, other than patent rights, of any
third party; provided that the Company gives Webhelp prompt notice of, and
reasonable assistance in defending, any claim to which this Article applies, and
provided further that Webhelp or a third party designated by Webhelp shall have
sole authority to defend and contest or settle any claim to which this Article
applies. Webhelp shall be responsible for all legal costs associated with such
defense.

10.2. INDEMNITY IN RESPECT OF PATENT RIGHT INFRINGEMENT

      Webhelp shall have no liability under this Article for, and the Company
shall indemnify and save Webhelp harmless for and against any and all costs,
losses, damages, legal costs and expenses, liability, claims and demands
incurred by or made against Webhelp in connection with, any claim described in
Section 10.1 and any claim for breach of patent rights which is based upon the
use of the Materials by the Company:

      10.2.1. in connection with any other hardware, software or services not
      provided by Webhelp, or

      10.2.2. in any manner which is not authorized by this Agreement.

10.3. REMEDIES

      If any of the Materials or intellectual property rights subject of this
Agreement becomes, or in Webhelp's judgement is likely to become, the subject of
a claim that infringes a proprietary

                                                                              21
<PAGE>

right or if Webhelp settles a claim of infringement, Webhelp may, at its sole
option, discretion and expense:

      10.3.1. obtain for the Company the right to continue using any of same;
      or

      10.3.2. replace, or modify any of same to make them non-infringing so long
      as the replacement or modification is of equal quality and performs to the
      same or better level of performance as the Materials and intellectual
      property rights or in the case of the Trademark to adopt a non-confusing
      /infringing trademark.

10.4. ENTIRE LIABILITY AND REMEDY

      Articles 9 and 10 state the entire liability of Webhelp and the exclusive
remedy of the Company with respect to any claim of infringement, including
patent, copyright, trade secret infringement or Trademark.

                                   ARTICLE 11.
                                   ASSIGNMENT

11.1. ASSIGNMENT BY COMPANY

      The Company may not sub-License (other than in accordance with this
Agreement), assign, pledge, grant a security interest in or otherwise transfer
this Agreement or any of its rights or obligations under this Agreement, to any
Person. Any attempt or any purported act or attempted act to do any of the
things prohibited by this Article shall be null and void.

11.2. ASSIGNMENT BY WEBHELP

      This Agreement may be assigned by Webhelp.

11.3. AGREEMENT BINDING ON SUCCESSORS AND ASSIGNS

      This Agreement shall inure to the benefit of and be binding upon the
respective successors and permitted assigns of the parties hereto.

                                   ARTICLE 12.
                         REPRESENTATIONS AND WARRANTIES

12.1. REPRESENTATION AND WARRANTY BY WEBHELP

      Webhelp represents and warrants to the Company that, to its knowledge, the
Materials (other than any Content incorporated therein) do not infringe any
patent, copyright, or any other proprietary right in respect of the Materials
(other than any Content incorporated therein).

                                                                              22
<PAGE>

                                   ARTICLE 13.
                              TERMS AND CONDITIONS

13.1. COMPLIANCE BY COMPANY

      The directors, officers, employees and agents of the Company shall observe
and comply with this Agreement, and any material breach of this Agreement
uncured within a period of 10 working days after notice of the breach shall be
deemed to be a breach by the Company.

                                   ARTICLE 14.
                                  FORCE MAJEURE

14.1. DELAY CAUSED BY FORCE MAJEURE

      If, by reason of Force Majeure, either party hereto (the "Frustrated
Party") is delayed or unable, in whole or in part, to perform or comply with any
obligation or condition of this Agreement (other than an obligation to pay),
then it shall be relieved of liability and shall suffer no prejudice for failing
to perform or comply or for delaying such performance or compliance during the
continuance and to the extent of the inability so caused from and after the
happening of the event of Force Majeure, provided that it gives to the other
party prompt notice of such inability as soon as practicable and reasonably full
particulars of the cause thereof. If notice is not promptly given, taking into
account the effects of the event of Force Majeure, then the Frustrated Party
shall only be relieved from performance or compliance from and after the giving
of such notice. The Frustrated Party shall use reasonable commercial efforts to
remedy the situation and remove, so far as possible with reasonable dispatch,
the cause of its inability to perform or comply, provided, however, that
settlement of strikes, lockouts and other industrial disputes shall be within
the discretion of the Frustrated Party. The Frustrated Party shall give prompt
notice of the cessation of Force Majeure.

                                   ARTICLE 15.
                                     GENERAL

15.1. SUBMISSION TO JURISDICTION

      Each of Company and Webhelp agrees that any suit, action or proceeding
arising out of or relating to this Agreement against it or any of its assets may
be brought in any court of the State of New York or the United States sitting in
New York, New York and each of Company and Webhelp hereby irrevocably and
unconditionally attorns and submits to the jurisdiction of such courts over the
subject matter of any such suit, action or proceeding. Each of Company and
Webhelp irrevocably waives and agrees not to raise any objection it might now or
hereafter have to any such suit, action or proceeding in any such court
including, without limitation, any objection that the place where such court is
located is an inconvenient forum or that there is any other suit, action or
proceeding in any other place relating in whole or in part to the same subject
matter.

                                                                              23
<PAGE>

      Each of Company and Webhelp agrees that any judgment or order in any such
suit, action or proceeding brought in such a court shall be conclusive and
binding upon it and consents to any such judgment or order being recognized and
enforced in the courts of its jurisdiction of incorporation or any other courts,
by registration or homologation of such judgment or order, by a suit, action or
proceeding upon such judgment or order, or any other means available for
enforcement of judgments or orders, at the option of Webhelp or Company,
provided that service of any required process is effected upon it in the manner
specified in Section 15.5 or as otherwise permitted by law. Nothing in this
Section shall restrict the bringing of any such suit, action or proceeding in
the courts of any other jurisdiction.

15.2. PUBLIC NOTICES

      No press release or other announcement concerning the transaction
contemplated by this Agreement shall be made by either of the parties, without
the prior written consent of the other party (such consent not to be
unreasonably withheld) provided, however, that either party may, without
consent, make such disclosure if the same is required by any stock exchange on
which any of the securities of that party or any of its affiliates are listed or
by any securities commission or the Nasdaq Stock Market or other similar
regulatory authority having jurisdiction over that party or any of its
affiliates, and if such disclosure is required the party making such disclosure
shall use reasonable efforts to give prior oral or written notice to the other,
and if such prior notice is not possible, to give such notice immediately
following the making of such disclosure.

15.3. EXPENSES

      Each of Webhelp and Company shall be responsible for the expenses
(including fees and expenses of legal advisers, accountants and other
professional advisers) incurred by it, respectively, in connection with the
negotiation and settlement of this Agreement and the completion of the
transaction contemplated hereby.

15.4. AMENDMENT OR MODIFICATION, WAIVER

      No provision of this Agreement may be amended or modified unless such
amendment or modification is agreed to in writing and signed by each party
hereto. Except as otherwise specifically provided in this Agreement, no waiver
by any party hereto of any breach by the other party hereto of any condition or
provision of this Agreement to be performed by such other party shall be deemed
a waiver of a similar or dissimilar provision or condition at the same or any
prior or subsequent time.

15.5. NOTICES

      All notices, requests, demands and other communications under this
Agreement shall be in writing and shall be deemed to have been duly given (i) on
the date of service if served personally on the party to whom notice is given,
(ii) on the day of transmission if sent via facsimile transmission to the
facsimile number given below, provided telephonic confirmation of receipt is
obtained promptly after completion of transmission,

                                                                              24
<PAGE>

      (iii) on the business day after delivery to an overnight courier service
or the Express mail service maintained by the United States Postal Service,
provided receipt of delivery has been confirmed, or (iv) on the fifth day after
mailing, if mailed by registered or certified mail, postage prepaid, properly
addressed and return-receipt requested, in all cases to the parties as follows:

      If to the Company:

      If to Webhelp:

      One Dundas Street West
      Suite 2500
      Toronto, Ontario  M5G 1Z3
      Canada
      Attention: Kerry Adler
      Telecopier: (416) 204-1939

      With a copy to:

      John D. Burton
      Webhelp.com Inc.
      237 Park Avenue
      20th Floor
      New York, New York  10017
      U.S.A.
      Telecopier:  (646) 349-2065

      Any party may change its address by giving the other party written notice
of its new address in the manner set forth above.

15.6. ENTIRE AGREEMENT

      This Agreement and the Agreement contain the entire agreement between the
parties hereto with respect to the subject matter hereof and thereof. This
Agreement and the Agreement supersede all prior understandings, negotiations and
agreements between the parties with respect to the subject matter hereof. In
case of contradiction between the terms contained in the Agreement, the Services
Agreement, and the schedules attached thereto, construction of such terms shall
be made with reference to the commercially reasonable intent of the parties
acting in perfect good faith.

15.7. SEVERABILITY

    If any provision herein contained shall be held to be illegal or
unenforceable, such holding shall not affect the validity or enforceability of
the other provisions of this Agreement.

                                                                              25
<PAGE>

15.8. GOVERNING LAW

      This Agreement shall be construed in accordance with the laws of the State
of New York applicable to contracts entered into and to be performed entirely
within that State, without reference to any conflict of laws principles that
would apply the laws of any other jurisdiction.

15.9. BINDING EFFECT

      This Agreement shall be binding upon, and inure to the benefit of, the
parties hereto, and their respective successors and permitted assigns.

15.10. COUNTERPARTS

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

15.11. INTENTIONS OF THE PARTIES

      The parties hereto intend, in good faith, that this Agreement and the
transactions contemplated hereby be conducted in such a manner so as to comply
with all applicable laws, rules and regulations governing the services
contemplated hereby.

15.12. COOPERATION

      The parties agree to cooperate in perfect good faith during the course of
the performance of this Agreement and will cooperate closely with regard to
technical modifications and evolutions. In addition, the parties will use their
best efforts to have the other party benefit from negotiated terms and
conditions with third party vendors or service providers.

15.13.  AUDIT

      Company shall have the right to audit Webhelp's documents and/or
facilities in order to:

(i)   ensure compliance with applicable data protection rules;

(ii)  verify the actual cost to Webhelp for specific development services
      ordered by Company under this Agreement;

(iii) verify third party invoices to Webhelp on Company's per use charges;

Such audit shall be performed at Company's expense and shall occur only twice a
year.

                                                                              26
<PAGE>

15.14. TESTING AND RELEASE PROCEDURE

      The parties agree to have the French site and Webcenter tested upon
completion by Webhelp of the services to be performed for the set up of the
French Site. Such tests shall include:

      (i)   an initial test of the French site and first Webcenter to the effect
            of showing the functioning of the entire chain including the French
            site, the Services Platform, and the Webcenter; at the end of such
            initial test the parties will sign an initial tests certificate
            stating errors, technical difficulties or any other reservations
            which Webhelp and Company agree to use best efforts to cure within a
            commercially reasonable period of time; a second initial test shall
            be performed when such reservations have been cured;

      (ii)  upon completion of the initial test procedure as aforedescribed,
            Company will conduct online testing over a two week period and shall
            sign and remit to Webhelp a release certificate upon successful
            completion of such testing; any reservations resulting from such
            online testing shall be cured by Webhelp and Company within a
            commercially reasonable period of time.

      No operational use of the French site or of the Webcenter shall constitute
tacit release of same and only upon completion of such testing procedure, shall
the French site be considered having been launched.

                                                                              27
<PAGE>

                                      * * *

            IN WITNESS WHEREOF, the parties hereto have caused this Agreement to
be executed by their duly authorized representatives as of the date first above
written.

                                          WEBHELP.COM INC.

                                          By  ____________________________
                                              Name:
                                              Title:

                                          WEBHELP S.A.

                                          By  _____________________________
                                              Name:
                                              Title:

                                                                              28
<PAGE>

                                                                    SCHEDULE IV

MARKETING BUDGETS FOR WEBHELP.FR

Webhelp.fr should start its operation in September 2000.

Marketing expenses include
o     On-line and off-line global advertising costs
o     Promotional events
o     Public relation events
o     Direct marketing expenses
o     Spending in any promotional documentation

Marketing expenses have been forecasted taking into account (i) the current and
projected number of internet users in France and in French speaking territories
(ii) the ability to serve the demand thanks to adequate webcenters. The
objective being to spend enough resources in marketing expenses in order to
maximise the webhelp penetration rate on the internet use population without
harming the quality of service due to the inability to serve a high level of
traffic.

Marketing Budget based on a launch date for the 1st of September

2000 : US $ 590,000     (4 months of operations)
2001 : US $ 2,200,000

<PAGE>

                                  SCHEDULE III

                           INTERNET SERVICES AGREEMENT

            INTERNET SERVICES AGREEMENT (this "Agreement") dated as of ______
___, 2000, between Webhelp.com Inc., a Delaware corporation ("Webhelp"), and
__________, a _______________ (the "Company").

                              W I T N E S S E T H :

            WHEREAS, Webhelp currently maintains a Web site and provides certain
real-time human assistance and related services;

            WHEREAS, the Company owns a Web center that to provides outsourced
Internet services in the English language; and

            WHEREAS, Webhelp and the Company desire to enter into an agreement
whereby the Company shall provide Webhelp with certain services in connection
with the Webhelp's business;

            NOW, THEREFORE, in consideration of the premises and the mutual
agreements hereinafter set forth, the parties hereto hereby agree as follows:

1.    DEFINITIONS.

      The capitalized terms listed below shall have the following meanings when
used in this Agreement and any schedules, attachments, and amendments.

      (a) "Chat Requests" shall mean a Request routed to the Company for
resolution in real-time online chat with a Web WizardTM Professional.

      (b) "Confidential Information" means nonpublic information that the party
disclosing such information ("Disclosing Party") designates as being
confidential or which, under the circumstances surrounding disclosure ought to
be treated as confidential. "Confidential Information" includes, without
limitation, information relating to Disclosing Party software in use or in
development, Disclosing Party's system architecture, Disclosing Party's
operations or training, the marketing or promotion of any Disclosing Party
product, Disclosing Party's business policies or practices, financial
information and projections of Disclosing Party, information received from
others that Disclosing Party is obligated to treat as confidential and all of
the terms of this Agreement (including but not limited to its existence) and all
discussions and negotiations related thereto. Confidential Information disclosed
to the party receiving such information ("Receiving Party") by any of Disclosing
Party's subsidiaries Disclosing Party or any of their respective employees or
agents is covered by this Agreement. Confidential Information shall not include
any information that: (i) is or subsequently becomes publicly available without

<PAGE>

                                                                               2

Receiving Party's breach of any obligation owed Disclosing Party, (ii) became
known to Receiving Party prior to Disclosing Party's disclosure of such
information to Receiving Party; (iii) became known to Receiving Party from a
source other than Disclosing Party other than by the breach of an obligation of
confidentiality owed to Disclosing Party; or (iv) is independently developed by
Receiving Party without the use of any of the Confidential Information.

      (c) "Confidential Materials" shall mean all tangible materials containing
Confidential Information, including without limitation written or printed
documents and computer disks or tapes, whether machine or user readable.

      (d) "Customer" shall mean any end-user of Webhelp's services, whether on
Webhelp's own Web site, on one of Webhelp's client's Web sites or otherwise.

      (e) "Effective Date" shall mean the date on which this Agreement becomes
effective as set forth in the first paragraph of this Agreement.

      (f) "Handled Requests" shall mean total Requests taken by a Web Wizard-TM-
Professional, as opposed to requests terminated prior to a Web Wizard-TM-
Professional interacting with the Customer, or in the case of e-mail responses,
Requests not responded to within 24-hours of the Request.

      (g) "Request" shall mean an online request by a Customer for assistance
which is routed to the Company by Webhelp for resolution pursuant to the terms
of this Agreement.

      (h) "Services" shall mean the customer support services to be provided by
Company under this Agreement.

      (i) "Term" shall mean the duration of this Agreement pursuant to Section
__.

      (j) "Web Wizard-TM- Professional" shall mean any individual, including,
but not limited to, employees, agents or independent contractors or employees or
agents of independent contractors, of the Company, who has any responsibility
for providing any Services in accordance with the terms of this Agreement,
including, without limitation, supervisors and other management personnel.

      2.    SERVICES.

      (a)   GENERAL. The Company agrees to provide the Services to Webhelp in
accordance with the terms and conditions of this Agreement. The Services shall
include responding to certain Requests from Customers twenty-four hours per day,
seven days per week, as more fully detailed in Schedule I hereto. The Company
will be responsible for maintaining all equipment and services necessary to
provide the Services including, without limitation, the equipment necessary to
handle all Customer Request, including all costs associated therewith.

      (b)   PERFORMANCE REQUIREMENTS. The Company shall use best efforts and
capable expertise to resolve Customer inquiries; provided that Company shall, at
a minimum, follow all policies and procedures set forth in any training
materials as described in Section 2(h). In the event that

<PAGE>
                                                                               3

the Company is unable to resolve an inquiry after applying its best efforts and
capable expertise, [the Company shall escalate the problem to Webhelp as
described in the training materials provided by Webhelp].

      (c)   EQUIPMENT. The Company shall provide, at its own expense, all
equipment and services necessary to provide the Services including, without
limitation, Internet access with an average response time of ___ seconds when
used with Webhelp's specified chat application and at least _____ fully equipped
Web WizardTM workstations 24 hours a day, seven days a week.

      (d)   BACKUP. The Company recognizes the need to provide assistance to
Customers in the event of any disruption in service from any cause, including
but not limited to incapacitating damage to equipment or facilities required in
the performance of the Services, caused by fire, civil disturbance, strikes,
acts of nature or similar situations. In the event that a Company's facility
that is used for purposes of this Agreement is incapacitated for any reason, the
Company will follow the policies and procedures, including, but not limited to,
the backup and disaster recovery procedures, set for in Schedule III in order to
resume providing Services according to the terms of this Agreement.

      (e)   REPORTING. The Company will provide to Webhelp the following
information:

            (i)   on a [monthly] basis, within ___ days of the end of each
                  [calendar month]:

            o     [OFFERED REQUESTS]
            o     [REQUESTS RESOLVED]
            o     [HANDLED REQUESTS]
            o     [NUMBER OF ABANDONED REQUESTS]

            (ii) on a daily basis, within ___ hours of ____:

            o     all hours worked, broken down by employee

            (iii) from time to time, all information related to the Services
      that Webhelp informs the Company has been requested by Webhelp's clients;
      and

            (iv) from time to time, such other information related to the
      Services as Webhelp shall reasonably request.

      (a)   PERSONNEL AND ACCESS. The Company shall be responsible for
determining the number of Web Wizard-TM- Professionals to be employed by the
Company for the purpose of handling all Company obligations under the
Agreement. The Company shall be solely responsible for all compensation of
any nature accruing to the Support Professionals for Services performed by
the Web Wizard-TM-Professionals. All Web Wizard-TM- Professionals shall be
competent in personal computer use and written English. The Company shall
provide persons designated by Webhelp with access to all facilities at which
Services are performed and Webhelp shall have access to one office at the
facility where most of the Services are performed. The Company shall make
available its executives and managers to meet at reasonable times with the
executives and managers of Webhelp at Webhelp's corporate headquarters;
provided that Webhelp shall

<PAGE>
                                                                               4

reimburse the Company for all reasonable, documented, out-of-pocket travel, food
and lodging expenses incurred by the Company in connection with any such
meeting.

      (b)   COMPANY-PROVIDED TRAINING. The Company is responsible for
implementing training procedures for all Web Wizard-TM- Professionals to ensure
that such personnel comply with the requirements of this Agreement.

      (c)   WEBHELP PROVIDED TRAINING. Webhelp will provide "train-the-trainer"
training at no charge to the Company. Such training will include any scripts,
service information, or specific requests by Webhelp for handling requests.
The Company acknowledges and agrees that as a result of Webhelp providing
"train-the-trainer" training and materials, Company shall be responsible for
internal and ongoing training of the Web Wizard-TM- Professionals after
receiving the "train-the-trainer" training and materials. The Company is
granted a non-exclusive, personal, non-transferable, non-assignable,
royalty-free license to reproduce for the Term such "train-the-trainer"
materials for its internal use only, to provide the internal and ongoing
training required under the terms of this Agreement. The license grant
provided for in this section shall expire upon expiration or termination of
this Agreement. Upon expiration or termination of this Agreement, the Company
shall, at Webhelp's request, either return to Webhelp or destroy any and all
materials provided to the Company by Webhelp under this Agreement, including
all copies thereof.

      (d)   MONITORING AND ANALYSES. The Company shall monitor daily, on a
random sampling basis across all hours of the day, the services provided
hereunder and the Internet communications used in providing such services. In
addition, upon Webhelp's request, the Company shall provide Webhelp with
analyses and recommendations as to the provision of services hereunder,
including, without limitation, the need for multilingual Web Wizard-TM-
Professionals or other means of responding to Requests that are not in English
and modifications to the Web Wizard-TM- phrases provided by Webhelp pursuant to
Section 2(h).

      3.    COVENANTS OF WEBHELP.

      (a)   INCREASES IN STAFFING. Webhelp shall give the Company at least [one
week's] advance notice of any required increase in the number of, or hours
worked by, Web Wizard-TM- Professionals.

      (b)   DECREASES IN STAFFING. Webhelp shall give the Company at least ___
hours advance notice of any required decrease in the number of Web Wizard-TM-
Professionals, including, without limitation, due to quality issues.

      (c)   SOFTWARE AND TRAINING MATERIALS. Webhelp shall provide or make
available to the Company sufficient copies of the application software and
training materials in order for the Company to perform the Services in
accordance with this Agreement.

      3.    FEES. Webhelp shall pay the Company the fees set forth on Schedule
II hereto. Payment terms are net ____ days after receipt of an invoice and
payment shall be made by wire transfer to an account designated in writing by
the Company from time to time. If Webhelp and

<PAGE>
                                                                               5

the Company disagree on the amount indicated as due in an invoice, then Webhelp
will pay all undisputed portions of the invoice in accordance with this Section
3 and will provide the Company with written notice of the disputed amount within
_____ days of Webhelp's receipt of the applicable invoice and a representative
from each of the Company and Webhelp shall meet within _____ days of such
written notice and shall negotiate in good faith to resolve such dispute within
_____ days. Each of the parties shall be solely responsible for payment of its
expenses.

      4.    TERM.

      (a)   INITIAL TERM. This Agreement shall commence on the date hereof and
shall continue for a period of _____ years (the "Initial Term").

      (b)   RENEWAL.

            (i) If Webhelp is not in material default under the terms of this
      Agreement, at the end of the Initial Term or any Renewal Term (as defined
      below), then Webhelp may elect to renew this Agreement for an additional
      ___ year term ("Renewal Term") with respect to the Company's performance
      of Services by giving the Company notice in writing not less than ______
      days before the date of expiration of the then-current term hereof.

            (ii) Any extension or renewal pursuant to this Section 4 shall be on
      the same terms and conditions contained in this Agreement save and except
      that the rates of the fees payable by Webhelp to the Company pursuant to
      Section 3 (the "Service Fees") for any Renewal Term shall be established
      by mutual agreement of the parties. In the event that the parties have not
      agreed on the rates of the Service Fees for any Renewal Term when such
      Renewal Term begins, Service Fee rates agreed to subsequently shall be
      applied retroactively to all Services performed during such Renewal Term.
      If, within _____ days of the commencement the Renewal Term, the parties
      haven't agreed on Service Fee rates for such Renewal Term, the Service Fee
      rates applicable during the immediately preceding term (i.e., the Initial
      Term or preceding Renewal Term, as appropriate) shall apply retroactively
      to all Services performed during the then-current Renewal Term, as
      applicable, and for the remainder thereof, and either party shall have the
      right to terminate the Agreement on ______ days prior written notice.

      (c)   TERMINATION. In addition, either party may terminate this Agreement
as follows:

            (i)   In the event that the other party materially breaches any
      provision of this Agreement (other than Section 7, as to which paragraph
      (ii) below applies), upon ______ days prior written notice which notice
      shall specify the breach; provided such breach has not been corrected
      during such ______ day notice period;

            (ii)  The other party is in material breach of Section 7; or

            (iii) The other party becomes insolvent or makes any assignment for
      the benefit of creditors or similar transfer evidencing insolvency; or
      suffers or permits the

<PAGE>
                                                                               6

      commencement of any form of insolvency or receivership proceeding; or has
      any petition under any bankruptcy law filed against it, which petition is
      not dismissed within sixty (60) days of such filing; or has a trustee or
      receiver appointed for its business or assets or any part thereof.

      (d)   OTHER REMEDIES. All remedies set forth in this Section 5 shall be in
addition to and not in lieu of all other remedies available under this
Agreement.

      (e)   EFFECT OF TERMINATION. In the event of termination or expiration of
this Agreement for any reason each Sections ______________ shall survive
termination. Neither party shall be liable to the other for damages of any sort
resulting solely from terminating this Agreement in accordance with its terms.

      3.    INDEMNIFICATION.

      (a)   COMPANY GENERAL INDEMNIFICATION. The Company agrees to indemnify,
defend, and hold Webhelp, its holding companies, affiliates and successors and
their respective officers, directors and employees harmless from and against any
and all third party claims, actions, causes of action, demands, costs,
liabilities, expenses, and damages (including reasonable attorneys' fees and
expenses) arising out of or in connection with: (i) the Company's breach of any
provision of this Agreement, including the representations and warranties set
forth in Section 7 below; (ii) any reckless or willful act or omission of the
Company or its employees and temporary employees, independent contractors or
agents in connection with the services provided under this Agreement; or (iii)
any obligation or liability to employ or assume the obligations to or
liabilities of any Company employee that may arise as a result of the transfer
or termination of such Company employees (regular or temporary) or any act or
omission of the Company relating to such transfer or termination.

      (b)   WEBHELP GENERAL INDEMNIFICATION. Webhelp agrees to indemnify,
defend, and hold the Company, its holding companies, affiliates and successors
and their respective officers, directors and employees harmless from and against
any and all third party claims, actions, causes of action, demands, costs,
liabilities, expenses, and damages (including reasonable attorneys' fees and
expenses) arising out of or in connection with: (i) Webhelp's breach of any
provision of this Agreement, including the representations and warranties set
forth in Section 7 below; or (ii) any reckless or willful act or omission of
Webhelp or its employees and temporary employees, independent contractors or
agents in connection with the services provided under this Agreement.

      (c)   INDEMNIFICATION PROCESS. If any action shall be brought against
individual or entity indemnified hereunder (the "Claimant") in respect to which
indemnity may be sought from the other party (the "Indemnifying Party") pursuant
to the provisions of this Section 5, the Claimant shall promptly notify the
Indemnifying Party in writing, specifying the nature of the action and the total
monetary amount sought or other such relief as is sought therein; provided that
(i) the Claimant's failure to give any such notice shall not impair or limit any
Claimant's rights hereunder except to the extent that Indemnifying Party is
prejudiced thereby and (ii). The Claimant shall cooperate with the Indemnifying
Party at the Indemnifying Party's expense in all reasonable respects in
connection with the defense of any such action. The Indemnifying Party

<PAGE>
                                                                               7

may upon written notice to the Claimant undertake to conduct all proceedings or
negotiations in connection therewith, assume the defense thereof, and if it so
undertakes, it shall also undertake all other required steps or proceedings to
settle or defend any such action, including the employment of counsel which
shall be satisfactory to the Claimant, and payment of all expenses. The Claimant
shall have the right to employ separate counsel and participate in the defense.
The Indemnifying Party shall reimburse the Claimant upon demand for any payments
made or loss suffered by it at any time after the date of tender, based on the
judgment of any court of competent jurisdiction or pursuant to a bona fide
compromise or settlement of claims, demands, or actions, in respect to any
damages to which the foregoing relates; provided that no settlement shall be
made by the Indemnifying Party without the prior written consent of the Claimant
unless such settlement contains a general release of the Claimant by all adverse
parties in such action in form and substance reasonably acceptable to the
Claimant.

      (d)   The indemnification obligations hereunder shall survive any
termination of this Agreement notwithstanding any other provision herein to the
contrary.

      (e)   NEITHER PARTY SHALL BE LIABLE TO THE OTHER FOR ANY INDIRECT,
INCIDENTAL, CONSEQUENTIAL, PUNITIVE OR SPECIAL DAMAGES, ARISING OUT OF OR
RELATED TO THIS AGREEMENT INCLUDING, WITHOUT LIMITATION, DAMAGES FOR LOSS OF
BUSINESS PROFITS, BUSINESS INTERRUPTION, LOSS OF BUSINESS INFORMATION, AND THE
LIKE, EVEN IF SUCH PARTY HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES.
THIS SECTION ___ SHALL NOT APPLY TO EITHER PARTY'S ABILITY TO OBTAIN INJUNCTIVE
OR OTHER EQUITABLE RELIEF.

      3.    CONFIDENTIAL INFORMATION AND CONFIDENTIAL MATERIALS.

      (a)   DISCLOSURE. Receiving Party shall not disclose any Confidential
Information to third parties for five (5) years following the date of its
disclosure by Disclosing Party to Receiving Party, except to Receiving Party's
employees or consultants as provided below. However, Receiving Party may
disclose Confidential Information in accordance with judicial or other
governmental order, provided Receiving Party shall give Disclosing Party
reasonable notice prior to such disclosure and shall comply with any applicable
protective order or equivalent.

      (b)   SECURITY. Receiving Party shall take reasonable security
precautions, at least as great as the precautions it takes to protect its own
confidential information, to keep confidential the Confidential Information.
Receiving Party may disclose Confidential Information or Confidential Material
only to Receiving Party's employees or consultants on a need-to-know basis.
Receiving Party will have executed or shall execute appropriate written
agreements with its employees and consultants sufficient to enable it to comply
with all the provisions of this Agreement.

      (c)   PERMITTED DISCLOSURE AND USE. Confidential Information and
Confidential Materials may be disclosed, reproduced, summarized or distributed
only in pursuance of Receiving Party's business relationship with Disclosing
Party, and only as otherwise provided hereunder.

<PAGE>
                                                                               8

Receiving Party agrees to segregate all such Confidential Materials from the
confidential materials of others in order to prevent commingling.
Notwithstanding Section 6(a) above, either party may (x) disclose the terms of
this Agreement (including but not limited to its existence) and all discussions
and negotiations related thereto (i) to its employees, affiliates and its
immediate legal and financial consultants as required in the ordinary course of
that party's business, provided that such employees, affiliates and/or legal
and/or financial consultants agree in advance of disclosure to treat such terms
and conditions confidentially and (ii) as required by law or in any governmental
or quasi-governmental (E.G., securities exchange, Nasdaq or National Association
of Securities Dealers, Inc.) filing or (y) use the name of the other party in a
press release or public announcement(s) relating to the rights and obligations
set forth in this Agreement and/or the relationship established by this
Agreement; provided that neither party shall issue any such press release or
make any public announcement(s) without providing the other party with two
business days to review the proposed release or announcement.

      (d)   SOFTWARE. Receiving Party may not reverse engineer, de-compile or
disassemble any software disclosed to Receiving Party.

      (e)   UNAUTHORIZED DISCLOSURE. Receiving Party shall notify Disclosing
Party immediately upon discovery of any unauthorized use or disclosure of
Confidential Information and/or Confidential Materials, or any other breach of
this Agreement by Receiving Party, and will cooperate with Disclosing Party in
every reasonable way to help Disclosing Party regain possession of the
Confidential Information and/or Confidential Materials and prevent its further
unauthorized use.

      (f)   RETURN AND DESTRUCTION. Receiving Party shall return all originals,
copies, reproductions and summaries of Confidential Information or Confidential
Materials at Disclosing Party's request, or at Disclosing Party's option,
certify the destruction thereof.

      (g)   EQUITABLE RELIEF. Receiving Party acknowledges that monetary damages
may not be a sufficient remedy for unauthorized disclosure of Confidential
Information and that Disclosing Party shall be entitled, without waiving any
other rights or remedies, to such injunctive or equitable relief as may be
deemed proper by a court of competent jurisdiction.

      (h)   OWNERSHIP. All Confidential Information and Confidential Materials
are and shall remain the property of Disclosing Party. By disclosing information
to Receiving Party, Disclosing Party does not grant any express or implied right
to Receiving Party to or under Disclosing Party parents, copyrights, trademarks,
or trade secret information.

      (i)   EXPORT. Both parties agree that they do not intend nor will they,
directly or indirectly, export or re-export (i) any Confidential Information or
Confidential Materials, or (ii) any product (or any part thereof), process or
service that is the direct product of the Confidential Information or Materials
to (A) any country that is subject to U.S. export restrictions (currently
including, but not necessarily limited to, Iran, Iraq, Syria, Cuba, North Korea,
Libya, the Federal Republic of Yugoslavia (Serbia and Montenegro) and Sudan), or
to any national of any such country, wherever located, who intends to transmit
or transport the products back to such country; (B) to any end-user who either
party knows or has reason to know will utilize them in the design,

<PAGE>
                                                                               9

development or production of nuclear, chemical or biological weapons; or (C) to
any end-user who has been prohibited from participating in U.S. export
transactions by any federal agency of the U.S. government.

      (j)   FEEDBACK. Either party may from time to time provide suggestions,
comments or other feedback to the other party with respect to Confidential
Information provided originally by the other party (hereinafter "Feedback").
Both parties agree that all Feedback is and shall be entirely voluntary and
shall not, absent separate agreement, create any confidentiality obligation for
the Receiving Party. However, the Receiving Party shall not disclose the source
of any feedback without the providing party's consent. Feedback shall be clearly
designated as such and, except as otherwise provided herein, each party shall be
free to disclose and use such Feedback as it sees fit, entirely without
obligation of any kind to the other party. The foregoing shall not, however,
affect either party's obligations hereunder with respect to Confidential
Information of the other party.

      (k)   CUSTOMER INFORMATION. The Company acknowledges and agrees that the
information acquired by the Company in connection with the provision of Services
pursuant to this Agreement, including, without limitation, customer and prospect
information, sales information (including, without limitation, customer names,
addresses and telephone numbers) may not be used by the Company and is the
property of Webhelp.

      8.    NON-COMPETITION. During the Term and for a period of [one] year
thereafter, the Company shall not, without obtaining prior written consent from
Webhelp, directly or indirectly (including, without limitation, though its
affiliates or any of its or their respective officers, directors or managers),
engage in any activity or act in any manner, including but not limited to, as an
owner, founder, associate, promoter, partner, joint venture, shareholder (other
than as a less than five percent (5%) shareholder of a publicly traded
corporation), officer, director, trustee, manager, employer, employee,
independent contractor, subcontractor, principal, agent, salesman, broker,
representative consultant, advisor, investor or otherwise, as or for any
business or entity that is engaged in a business that provides real-time human
assistance services using the Internet. The Company acknowledges that monetary
damages may not be a sufficient remedy for breach of this Section 8 and that
Webhelp shall be entitled, without waiving any other rights or remedies, to such
injunctive or equitable relief as may be deemed proper by a court of competent
jurisdiction.

      9.    WARRANTIES.

      (a)   The Company warrants that:

            (i)   it possesses all necessary authority to enter into this
      Agreement, and that by so doing it does not violate any other agreements
      to which it is a party;

            (ii)  the Services it will provide shall conform in all material
      respects with all requirements set forth in this Agreement including,
      without limitation, those Service requirements set forth in Schedule I;
      and

<PAGE>
                                                                              10

            (iii) in providing the Services, the Company, including all Web
      Wizard-TM- Professionals, shall conform to and comply with all applicable
      laws and government rules and regulations. The Company assumes all
      responsibility for providing to the Web Wizard-TM- Professionals any
      training that may be required to ensure compliance with such laws.

      (b)   Webhelp warrants that:

            (i)   it possesses all necessary authority to enter into this
      Agreement, and that by so doing it does not violate any other agreements
      to which it is a party; and

            (ii)  all phrases and product descriptions supplied by Webhelp to
      the Company shall be accurate and complete.

      (c)   THIS SECTION 7 CONTAINS THE ONLY WARRANTIES, EXPRESS OR IMPLIED,
MADE BY EITHER PARTY. ANY AND ALL OTHER WARRANTIES, EXPRESS OR IMPLIED, ARE
EXPRESSLY EXCLUDED AND DECLINED. EACH PARTY DISCLAIMS ANY IMPLIED WARRANTIES,
PROMISES AND CONDITIONS OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE,
TITLE AND/OR NON-INFRINGEMENT.

      9.    INDEPENDENT CONTRACTOR. At all times, the Company shall render and
perform its services hereunder as an independent contractor in accordance with
its own standards, subject to the Company's compliance with the provisions of
this Agreement and with all applicable laws, ordinances and regulations. Webhelp
shall not have or exercise any control or direction over the Company in the
performance of the Company's services under this Agreement. Under no
circumstances shall either party hereto, any of its officers, directors or
employees or any other person employed by or associated with such party be
deemed to be an employee of the other party. Neither party nor any director,
officer, employee, agent or representative of such party shall be entitled to
any of the employment-related benefits (including, without limitation, fringe
benefits and worker's compensation benefits) afforded by the other party to its
employees by virtue of this Agreement.

      10.   PAYMENT OF APPLICABLE TAXES. The Company shall be solely responsible
for the payment of all applicable federal, state and local income taxes, gross
receipt taxes, FICA, unemployment and disability benefits and worker's
compensation obligations arising out of or relating to the performance by the
Company of services pursuant to this Agreement. It is expressly acknowledged and
agreed by the parties hereto that neither party hereto shall withhold or in any
way be responsible for the payment of any national, federal, state, provincial
or local income or occupational taxes, gross receipt taxes, FICA taxes,
unemployment compensation, disability benefits, or worker's compensation
contribution, or any other similar payments for or on behalf of the other party
hereto or its employees, agents or representatives. Any state or local sales or
use taxes now or hereafter imposed on the provision of goods and services to
Webhelp by the Company under this Agreement that (A) are owed by Webhelp solely
as a result of entering into this Agreement and the payment of the fees
hereunder, (B) are required to be collected from Webhelp by the Company under
applicable law, and (C) are based solely upon the

<PAGE>
                                                                              11

amounts payable under this Agreement (such taxes the "Collected Taxes"), shall
be stated separately as applicable on the Company's invoices and shall be
remitted by Webhelp to the Company, and, if and as required, the Company shall
remit to Webhelp official tax receipts indicating that such Collected Taxes have
been paid by the Company. Webhelp may provide to the Company an exemption
certificate acceptable to the relevant taxing authority (including without
limitation a resale certificate) in which case the Company shall not collect the
taxes covered by such certificate. If taxes are required to be withheld on any
amounts otherwise to be paid by Webhelp to the Company, Webhelp will deduct such
taxes from the amount otherwise owed and pay them to the appropriate taxing
authority. At the Company's written request and expense, Webhelp will cooperate
with and assist the Company in obtaining tax certificates or other appropriate
documentation evidencing such payment. [TO BE REVIEWED BY INDIAN COUNSEL AND
U.S. TAX COUNSEL. ASSUMES THERE ARE NO INDIAN WITHHOLDING OBLIGATIONS.]

      11.   RELINQUISHMENT OF RECORDS. Upon the termination of this Agreement,
each party hereto shall promptly return to the other party upon request any and
all files, data and materials owned by the requesting party and made available
to the other party pursuant to this Agreement.

      12.   AMENDMENT OR MODIFICATION, WAIVER. No provision of this Agreement
may be amended or modified unless such amendment or modification is agreed to in
writing and signed by each party hereto. Except as otherwise specifically
provided in this Agreement, no waiver by any party hereto of any breach by the
other party hereto of any condition or provision of this Agreement to be
performed by such other party shall be deemed a waiver of a similar or
dissimilar provision or condition at the same or any prior or subsequent time.

      13.   NOTICES. All notices, requests, demands and other communications
under this Agreement shall be in writing and shall be deemed to have been duly
given (i) on the date of service if served personally on the party to whom
notice is given, (ii) on the day of transmission if sent via facsimile
transmission to the facsimile number given below, provided telephonic
confirmation of receipt is obtained promptly after completion of transmission,
(iii) on the business day after delivery to an overnight courier service or the
Express mail service maintained by the United States Postal Service, provided
receipt of delivery has been confirmed, or (iv) on the fifth day after mailing,
if mailed by registered or certified mail, postage prepaid, properly addressed
and return-receipt requested, in all cases to the parties as follows:

      If to the Company:

      If to Webhelp:

      One Dundas Street West
      Suite 2500
      Toronto, Ontario  M5G 1Z3
      Canada

<PAGE>
                                                                              12

      Attention: Laura Hantho
      Telecopier: (416) 204-1939

      With a copy to:

      John D. Burton
      Webhelp.com Inc.
      237 Park Avenue
      20th Floor
      New York, New York 10017
      U.S.A.
      Telecopier: (646) 349-2065

Any party may change its address by giving the other party written notice of its
new address in the manner set forth above.

      14.   ENTIRE AGREEMENT. This Agreement contain the entire agreement
between the parties hereto with respect to the subject matter hereof and
thereof. This Agreement supersede all prior understandings, negotiations and
agreements between the parties with respect to the subject matter hereof.

      15.   SEVERABILITY. If any provision herein contained shall be held to be
illegal or unenforceable, such holding shall not affect the validity or
enforceability of the other provisions of this Agreement.

      16.   GOVERNING LAW. This Agreement shall be construed in accordance with
the laws of the State of New York applicable to contracts entered into and to be
performed entirely within that State, without reference to any conflict of laws
principles that would apply the laws of any other jurisdiction.

      17.   ASSIGNMENT. This Agreement may not be assigned in whole or in part
by either party hereto without the prior written consent of the other, and any
attempted assignment in violation of this Section 13 shall be null and void.

      18.   BINDING EFFECT. This Agreement shall be binding upon, and inure to
the benefit of, the parties hereto, and their respective successors and
permitted assigns.

      19.   COUNTERPARTS. This Agreement may be executed in counterparts and
each of such counterparts shall for all purposes be deemed to be an original,
but all such counterparts shall together constitute one and the same instrument.

      20.   INTEREST IN OTHER BUSINESSES. Nothing contained herein shall create
any right or entitlement in the Company or Webhelp to participate in any other
related or unrelated activity conducted by the other party and each party
further acknowledges that nothing contained herein shall create any interest,
right or entitlement of such party in any present or future operations,
activities or facilities owned, managed or otherwise related to the other party
hereto or its

<PAGE>
                                                                              13

subsidiaries or affiliates, other than the rights of the parties hereto as
expressly provided herein and in the other agreements entered into as of the
date hereof between the parties.

      21.   INTENTIONS OF THE PARTIES. The parties hereto intend, in good faith,
that this Agreement and the transactions contemplated hereby be conducted in
such a manner so as to comply with all applicable laws, rules and regulations
governing the services contemplated hereby.

                                      * * *

<PAGE>
                                                                              14

            IN WITNESS WHEREOF, the parties hereto have caused this Agreement to
be executed by their duly authorized representatives as of the date first above
written.

                                          WEBHELP.COM INC.

                                          By  __________________________
                                              Name:
                                              Title:

                                          [               ]

                                          By  __________________________
                                              Name:
                                              Title:

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