Amendments to the Amalgamation Kit and to the Policy on Requests for Correction of CBCA Forms 2, 3, 6 and 22

January 26, 2006

Please note that the Amalgamation Kit (Policy 8.1) and the Policy on Requests for Correction of CBCA Forms 2, 3, 6 and 22 (Policy 2.7.1.) have been revised to clarify the Director's Policy. These revisions are minor and do not reflect a change in policy.

Amalgamation Kit

Item 3 - Shares under the section "How to file a form 9: Articles of Amalgamation" has been amended to clarify the wording regarding the consideration for the issuance of shares. Item 8 - Type of amalgamation under the section "How to file a form 9: Articles of Amalgamation", has also been amended to clarify the policy regarding corporate names for a "short-form" amalgamation.

Requests for Corrections of CBCA Forms 2, 3, 6 and 22

The policy has been revised to clarify the fact that the filing of Forms 3 and 6 are considered to be a notice of change and not corrections, to clarify actions to be taken by a particular that takes the position that he is not a director and to clarify the policy on the retention of documents. Also, references to Form 2 have been added through the text.

If you wish to obtain more information, please consult Corporations Canada's website or telephone the Client Services Unit at 1-866-333-5556.

Richard G. Shaw
Director General