RETURN OF CAPITAL RE-FILING/ABIL INDEX Income Tax Refunds - January 2004 Tax Re-Filing - General Update - January 2004 Tax Re-Filing - General Update - July 2003 Tax Re-Filing - General Update - May 2003 Tax Re-Filing - General Update - February 2003 Tax Re-Filing - General Update - December 2002 Tax Re-Filing - General Update - October 2002 Tax Re-Filing - General Update - September 2002 CCRA Opinion - August 21, 2002 Tax Re-Filing - General Update - August 2002 General Tax Update - June 2002 General Tax Update - May 2002 General Tax Update - April 2002 General Update - February 2002 Tax Re-Filing - General Update - November 2001 Complete List of Loss Classifications - May 2001 Letter from CCRA - March 2001 List of Qualifying ABIL Projects - March 2001 Return of Capital Update - February 2001 ABIL Treatments - January 2001 Return of Capital Re-filing Update - January 2001 ABIL Treatment - December 2000 Return of Capital Re-filling Update - November 2000 Revenue Canada T5 - Refiling - May 1999 Taxation Questions - March 1998 T5 Update - March 1998 Lender Taxation Issues - February 1998