Exhibit 12.4

Government policy on contracting

"The objective of government contracting is to acquire goods and services and to carry out construction in a manner that enhances access, competition and fairness and results in best value or, if appropriate, the optional balance of overall benefits to the Crown and the Canadian people.

Government contracting shall be conducted in a manner that will

a) stand the test of public scrutiny in matters of prudence and probity, facilitate access, encourage competition, and reflect fairness in the spending of public funds;

b) ensure the pre-eminence of operational requirements;

c) support long-term industrial and regional development and other appropriate national objectives, including Aboriginal economic development;

d) comply with the government's obligations under the North American Free Trade Agreement, the World Trade Organization Agreement on Government Procurement and the Agreement on Internal Trade."

Source: Treasury Board Secretariat—Contracting Policy Manual