Protect, Grow and Transfer Your Wealth for Future Generations

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ADVISOR’S GUIDE TO THE INVESTMENT,

TRUST AND ESTATE PROGRAM

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Dear Advisor,

Welcome to the “Advisor’s Guide” for Fiduciary Trust Company of Canada’s Investment, Trust and Estate Program. Advisors tell us they recognize the need for, and wish to, offer wealth transfer services to their clients. Fiduciary Trust Company of Canada would like to help you achieve this goal as your trustworthy and strategic partner.

We designed this guide to demonstrate how we add value to you, your practice, and your qualified clients who would most benefit from the services of a professional executor and trustee.

In our Advisor’s Guide, you will find:

• Detailed description of our five-stage process, making it easy for you to understand the steps involved in identifying the need and presenting viable solutions;

• Prospecting toolsto assist you in identifying which of your clients are best suited to the Investment, Trust and Estate Program;

• Helpful letter templatesto support you in taking that important first step of communicating with prospects and making them aware of your ability to meet their estate planning needs; and,

• Additional Resourcesto help you address various client situations.

You will also be able to reference samples of the documentation Fiduciary Trust Company of Canada provides so you and your clients know what to expect. From data gathering to our customized Fee Proposal Package, right through to the Will Plan stage—where we work with an outside lawyer of your client’s choice to prepare the Will and Power of Attorney / Health Care Directive documents—you will see how our Investment, Trust and Estate Program integrates seamlessly with your practice.

At a time when client demand for wealth transfer services is reaching unparalleled heights, you can’t afford to leave this essential service uncovered. Failure to present this side of a wealth plan offers up an opportunity for others to intercede. A competitor is only too happy to hone in on these gaps and undo years of relationship building.

We invite you to read on to see how Fiduciary Trust Company of Canada’s Investment, Trust and Estate Program enhances your opportunity to help your qualified clients protect, grow, and transfer their wealth. By establishing a partnership with us today, your future role is secured—as you continue to be the Estate’s and/or Trust’s assigned investment advisor—and your ability to establish new relationships with beneficiaries, enhanced. On behalf of all the dedicated professionals of Fiduciary Trust Company of Canada, we welcome the opportunity to be of service.

I N V E S T M E N T , T R U S T & E S T A T E P R O G R A M

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Stage 1

Identifying Prospects

Why Fiduciary Trust Company of Canada . . . .1.1

What is an Executor? . . . .1.3

Duties of an Executor . . . .1.3

Choosing the Right Executor . . . .1.5

Rate Your Executor Questionnaire . . . .1.6

Benefits of Appointing Fiduciary Trust Company of Canada as Executor . . . .1.7

Sample Fee Quotations . . . .1.8

Investment, Trust & Estate Program Sample Prospecting Letters . . . .1.10

Stage 2

Gathering Information

Trust and Estate Diagnosis . . . .2.1

Privacy Policy . . . .2.14

Consent and Authorization Form . . . .2.16

Stage 3

Executor & Trustee Services Proposal

Estimated Value of Estate Assets . . . .3.1

Plan of Estate Distribution . . . .3.2

Executor and Trustee Compensation Agreement . . . .3.3

Stage 4

Will Plan

Lawyer Instruction Letter . . . .4.1

Will Planning Instructions . . . .4.2

Power of Attorney Planning Instructions . . . .4.8

Health Care Directive Planning Instructions . . . .4.9

Stage 5

Follow-up & Review

Client Welcome and Legal Fee Rebate Letter . . . .5.1

Additional Resources

. . . .6.1

Appendix

Features and Benefits of Appointing Fiduciary Trust Company of Canada as Executor/ or Trustee

Investment, Trust & Estate Program Advisor-Centric Presentation (Internal Use Only)

Fulfillment Form

The minimum requirements to qualify for the Investment, Trust and Estate Program

are: A minimum investment of $500,000 invested with Franklin Templeton Investments.

Total estate value exceeds $1,000,000 or a Trust is created that exceeds $500,000.

I N V E S T M E N T , T R U S T & E S T A T E P R O G R A M

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W E A L T H T H A T E N D U R E S

A D V I S O R ’ S G U I D E T O T H E I N V E S T M E N T , T R U S T A N D E S T A T E P R O G R A M

STAGE 1:

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As an investment advisor, we know that you can choose among several trust companies when your clients require professional executor or trustee services.

That’s why Fiduciary Trust Company of Canada’s Investment, Trust and Estate Program was designed with you in mind. Fiduciary Trust Company of Canada’s unique advisor-centered approach to executor and trustee services and our commitment to enriching your client relationships makes us stand apart from other trust companies. Fiduciary Trust Company of Canada is the only federally licensed trust company in Canada distributing our services nationwide through financial advisors. Our approach is to partner with you.

With our focus on helping you grow your business by acquiring new clients and consolidating and retaining existing clients’ assets, several benefits accrue to you immediately when you refer one of your clients to us:

FIDUCIARY TRUST COMPANY OF CANADA

1. Respects your relationship with your clients.

• When you refer your client to Fiduciary Trust Company of Canada, you remain in control of the relationship. We will not communicate directly with your client unless you want us to.

2. Works with you to enhance your position as the client’s most trusted advisor.

• Our goal is always to ensure that your client appreciates your ability to gather expert advice and to present it in an unbiased manner.

3. Will never steal your client from you.

• We always respect the source of our referrals and we will never make a recommendation to a client that may result in divestment or second guessing of your advice. All requests from your clients for advice on their investments, insurance, or other financial products will be referred back to you.

4. Makes it worthwhile for clients to consolidate more assets with you, and to keep their accounts with you for many years.

• Our Executor and Trustee Compensation Agreement rewards clients by offering lower fees when clients increase the amount they have invested with Franklin Templeton Investments (on your books), and even lower fees when those investments have been held for a long time. Fee quotes are transparent.

5. Helps you significantly increase your client’s loyalty to you.

• When clients have appointed the joint team of Fiduciary Trust Company of Canada as executor and trustee, and yourself as investment advisor to any Trusts arising under their Will, they have scaled the loyalty ladder and entrusted you to look after the transfer of their wealth to their loved ones after they are gone. Once this level of trust has been built, clients are often very reluctant to change advisors.

6. Helps you increase the resale value of your business.

• If many of your clients have Wills appointing you as investment advisor to their estates, you can demonstrate to a prospective buyer of your business that your client assets are likely to stay on your books even upon death.

I N V E S T M E N T , T R U S T & E S T A T E P R O G R A M I D E N T I F Y I N G P R O S P E C T S

HOW IS FIDUCIARY TRUST COMPANY OF CANADA

DIFFERENT FROM OTHER TRUST COMPANIES?

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Eventually, succession of wealth is inevitable and the Fiduciary Trust Company of Canada Investment, Trust & Estate Program is here to assist upon transition and help preserve the relationships you have fostered and secure new ones.

1. Helps you to continue to manage your client’s assets through Trusts arising from their estate.

• We will instruct the lawyer who prepares your client’s Will to include a special clause in the Will that names you as investment advisor to any Trusts under the Will. This secures your position as the preferred advisor.

2. Helps you to acquire inheriting beneficiaries as new clients.

• Upon your client’s death, if you choose, we can keep you actively involved in communications with the inheriting beneficiaries throughout the administration of the estate. You will have the opportunity to earn their confidence and you will be the logical choice when they require investment advice regarding their inheritance.

3. Helps you to keep Trust assets on your books.

• Most other trust companies insist that Trust assets be held on their books. Fiduciary Trust Company of Canada can act as Trustee and administer trusts with assets held on your dealer’s books, so you can supervise the account and be paid as you are on all of your accounts.

4. Helps you keep your clients even if you change dealers.

• If you decide to move your business to a new dealership, your appointment as investment advisor to the Trusts being administered by Fiduciary Trust Company of Canada can move with you.

F I D U C I A R Y T R U S T C O M P A N Y O F C A N A D A S T A G E 1 . 2

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An executor is the person or trust company that you name in your Will to administer your estate after death. Your executor carries out your wishes as stated in your Will. Before choosing an executor, it is important to understand their duties and responsibilities, so you can decide if they have the necessary time and skills to look after your affairs.

DUTIES OF AN EXECUTOR

Even a simple estate demands that your executor perform a large number of duties with skill and care.

Preliminary Duties

• Read and interpret Will • Meet with family

• Ensure appropriate funeral arrangements are made • Communicate with all beneficiaries in Will • Become familiar with deceased’s financial affairs

Protect Estate Assets

• Take possession and control of all assets • Re-direct mail, cancel subscriptions, etc. • Review insurance required on estate assets • Protect real estate

• Ensure estate money is invested appropriately • Ensure dividends, interest, rent, etc. are collected

• Ensure active business interests are under skilled management

Assemble Complete Inventory of Assets and Liabilities

• Write to bankers, brokers, business associates, etc. to obtain detailed information • Complete claims for life insurance, and company and government pensions • Determine date of death and adjusted cost base values of all investments • Determine fair market value of real estate, cars, household and personal effects • Determine value of private company business interests

• Advertise for creditors and claimants

• Determine value of all liabilities including taxable capital gains • Prepare inventory of assets and liabilities

Obtain Probate from Court

• Instruct solicitor to apply for probate • Arrange probate of Will from court • Pay probate fees to court

• Obtain copies of Grant of Probate to deal with estate assets

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Administer Estate

• Register assets in estate’s name

• Deliver household and personal effects bequeathed to beneficiaries • Convert assets to cash to pay off debts and taxes if necessary

• Close out bank, brokerage accounts, safety deposit boxes, collect insurance proceeds • Manage succession of private business interests

• Transfer, wind-up, or sell, privately held companies as per Will and partnership agreements • Arrange for and sell real estate as well as any remaining assets per instructions in Will • Prepare and file income tax returns

• Obtain clearance from Revenue Canada & Minister of Revenue of Quebec

Distribute Estate

• Pay legacies, other bequests, and residue of estate • Discharge mortgages and other debts

• Submit full accounting to beneficiaries and obtain release • Establish trust(s) per instructions in Will

• Act as trustee per instructions in Will

EXECUTORS WORK WITH MANY OTHER PARTIES

DUTIES OF AN EXECUTOR, cont...

EXECUTOR

Lawyers Revenue Canada Insurance Companies Stock Brokers Financial Institutions Real Estate Agents Business Partners Auctioneers & Appraisers Mortgage Lenders Government Pension Departments Company Pension Departments Accountant Beneficiaries Investment Companies

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Being an executor is a challenging job. Your executor should be: • Trustworthy

• Willing, and have the time to act. • Impartial toward all beneficiaries.

• Able to make decisions in a timely fashion.

• Proficient in business, investment and administrative matters at a level sufficient to handle your estate. • Knowledgeable and experienced in estate and trust law and administration.

WHO SHOULD YOU CHOOSE AS AN EXECUTOR?

Many people name a family member or a friend as their executor because they wish to demonstrate that they trust and respect the executor. It may seem that this is an “honour”. In reality it is a huge favour to ask of someone, and possibly a real imposition. Many people who serve as executors experience:

• Difficulty handling financial matters at such an emotional time.

• Difficulty administering the estate due to distance, lack of time, knowledge or ability.

• Personal criticism from family members and friends who disapprove of how things are being handled, no matter how well intended and proper the executor’s actions are.

• Challenges from family members excluded from the Will.

• Conflict of interest from being appointed executor and also being a beneficiary or business partner. • Personal liability for mistakes made while administering the estate.

If your estate is straightforward, it may make sense to appoint your spouse or adult children as executor, as long as you believe that they will be available, capable of handling the duties, and able to act without bias.

On the other hand, following are some common reasons people choose to appoint a professional executor such as Fiduciary Trust Company of Canada:

• You do not wish to burden your family or friends.

• Your family lives far away, or those that live near you are not the people you would choose as your executor. • You realize that none of your family or friends has the time or expertise to administer your estate.

• The person you are considering may predecease you.

• You are concerned family members appointed as co-executors would not get along and would have difficulty making decisions.

• You suspect that there may be family conflict between some beneficiaries of your estate and you need an executor who will be absolutely impartial.

• Your will create a trust which will require professional management for an extended period of time.

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Will you leave an estate worth $1 million or more to your beneficiaries? If so, you should consider the following questions before you decide who your executor should be:

1. Are they knowledgeable about:

a) estate and trust laws? Yes No

b) taxation of estates and trusts? Yes No

c) asset valuation? Yes No

d) insurance? Yes No

e) real estate? Yes No

f) investments? Yes No

g) accounting? Yes No

2. Will they:

a) be available when the time comes to act? Yes No

b) live in the same province as you? Yes No

c) likely out-live you? Yes No

d) be able to take time off work to settle your estate? Yes No

3. Will they be able to act impartially towards all beneficiaries? Yes No

4. Will they be available, possibly for many years, to serve

as trustee on behalf of your children? Yes No

5. Will they be able to work together with other co-executors

you may appoint? Yes No

6. Are they aware that they could be held personally liable for any

mistakes made in settling your estate? Yes No

7. Have you advised them of the location and contents of your Will? Yes No

8. Have they agreed to act? Yes No

9. Do you know how much they will charge? Yes No

If the answer to any of these questions is “No”, you should consider the benefits of appointing Fiduciary Trust Company of Canada as your executor.

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Permanence:Fiduciary Trust Company of Canada will always be available and ready to serve as your executor.

Judgment:Fiduciary Trust Company of Canada will make solid, carefully considered business decisions regarding your estate. Our experienced professionals work as a team, bringing diverse backgrounds, training, and experience to bear upon major decisions. The result is more care and ultimately, better decisions.

Impartiality:Fiduciary Trust Company of Canada will never favour one beneficiary over another. Beneficiaries will be treated fairly and respectfully, and all interests will be balanced.

Expertise:Most individuals have never acted as executor before, and must ‘learn on the job’. The professionals at Fiduciary Trust Company of Canada have specialized knowledge and training, and have direct experience administering a large number of estates. We have already encountered most situations that arise in the course of settling an estate, and know how to respond.

In addition to our qualities as a professional corporate executor, Fiduciary Trust Company of Canada also offers these benefits:

Clear Expectations regarding Executor Fees:Fiduciary Trust Company of Canada commits to a customized Fee Quotation at the time that you create your Will. You, and your beneficiaries, will know in advance how much our executor services will cost your estate. Our Fee Agreement results in complete disclosure of all fees and charges before work commences.

Access to the global resources of Franklin Templeton Investments:Fiduciary Trust Company of Canada is backed by the financial stability of Franklin Templeton Investments Corp., one of the largest investment management companies in North America, with offices around the world. In the unlikely event of an error, we have the resources to protect your estate from loss. We also invest in the best systems, technology, and infrastructure to enhance our level of client service.

BENEFITS OF APPOINTING FIDUCIARY TRUST

COMPANY OF CANADA AS EXECUTOR

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Fiduciary Trust Company of Canada provides customized executor fee quotations. This approach enables us to reward clients who consolidate more assets with Franklin Templeton Investments, and who are loyal to Franklin Templeton Investments for extended periods of time.

The following examples illustrate how consolidation and loyalty are beneficial in reducing a client’s total executor fee.

Scenario A

This client qualifies for the Investment, Trust & Estate Program, including the legal fee rebate, by having over $500,000 already invested with Franklin Templeton Investments (split between registered and non-registered assets). Further consolidation with Franklin Templeton Investments will reduce the Executor’s fee on the consolidated assets from 2.00% to 1.50% immediately, and to 1.00% if the assets have been with Franklin Templeton Investments for 10 years plus. Executor’s fee rates are customized to reflect the size and complexity of each individual estate. The rates shown below may not be typical in all situations

SAMPLE FEE QUOTATIONS

Estate Asset Fee Factor Current

Valuation

Estimated Fee Real Estate

Principal residence 1.00% $300,000 $3,000

Registered investment plans

Passing directly to named beneficiary 0.00% -

-Managed by Franklin Templeton Investments (10 years plus) 1.00% $407,000 $4,070

Managed by Franklin Templeton Investments (1 to 10 years) 1.50% -

-Non-Franklin Templeton Investments accounts 2.00% -

-Publicly traded securities (non-registered)

Passing by survivorship 0.00% -

-Managed by Franklin Templeton Investments (10 years plus) 1.00% $377,000 $3,770

Managed by Franklin Templeton Investments (1 to 10 years) 1.50% -

-Non-Franklin Templeton Investments accounts 2.00% $2,844,000 $56,880

Personal property

Automobile(s) 2.00% $20,000 $400

Art 2.00% $15,000 $300

Jewellery 2.00% $16,000 $320

Other collections 2.00% $17,000 $340

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Scenario B

This client is not currently qualified for the Investment, Trust & Estate Program, because they have only $235,000 invested with Franklin Templeton Investments. To qualify for the Investment, Trust & Estate Program, they need to move at least $265,000 into new Franklin Templeton Investments. Working with their Advisor, they make a plan to invest these assets in the next 3 months, when their bank GIC’s mature. Fiduciary Trust Company of Canada agrees to provide a fee quote because the client will qualify in a short period of time.

By investing additional funds with Franklin Templeton Investments, they will now qualify for the legal fee rebate, and also reduce the Executor’s fee rate on those assets from 2.50%* to 1.50%. If the assets are managed by Franklin Templeton Investments for more than 10 years, the Executor’s fee rate will fall to 1.00%.

Executor’s fee rates are customized to reflect the size and complexity of each individual estate. The rates shown below may not be typical in all situations.

SAMPLE FEE QUOTATIONS, cont’d

Estate Asset Fee Factor Current

Valuation

Estimated Fee Real Estate

Publicly traded securities (non-registered)

Passing by survivorship 0.00%

Managed by Franklin Templeton Investments (10 years plus) 1.00%

Managed by Franklin Templeton Investments (1 to 10 years) 1.50% $235,000 $3,525

Non-Franklin Templeton Investments accounts 2.50%* $440,000 $11,000

Cash and Cash Equivalent

Bank accounts 2.00% $8,000 $160

Estimated Total Executor Fee 2.10% $1,008,000 $21,185

* Non-Franklin Templeton Investments Asset fee factor varies based on estate value and the underlying nature of the assets.

Fiduciary Trust Company of Canada (FTCC), is a fully owned subsidiary of Franklin Templeton Investments Corp. It is a fully licensed Trust Company registered to provide services in each province across Canada.

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F I D U C I A R Y T R U S T C O M P A N Y O F C A N A D A S T A G E 1 . 1 0

Date Dear Client:

In my business, I work with clients who are at different stages in their lives. Recently, one of my clients had to act as executor of his mother’s estate. He told me that he found it very difficult finding the time away from his business to attend to matters, and because he was also grieving the loss of his mother it was one of the most difficult experiences in his life. He said initially he was honoured that his mother had asked him to be her executor, but a year later he vowed that he would never do it again.

My client’s experience made me realize that sometimes we take for granted that a member of our family is the best person to act as executor or trustee of our estate. But often this is a very heavy burden to place on our loved ones. Sometimes the services of a professional executor and/or trustee are the best solution to this dilemma.

As your advisor, I’m excited when I can introduce you to new services that I believe may be valuable to you. Recently, I have been working with a company called Fiduciary Trust Company of Canada (a subsidiary of Franklin Templeton Investments) that is in the business of acting as a professional executor and trustee. Many clients choose to appoint Fiduciary Trust Company of Canada as their executor for one or more of the following reasons:

• They do not wish to burden their family or friends.

• Their family lives far away, or those that live nearby are not the people they would choose as their executor. • They realize that none of their family or friends has the time or expertise to administer their estate. • The person they are considering may predecease them.

• They are concerned family members appointed as co-executors would not get along and would have difficulty making decisions.

• They suspect that there may be family conflict between some beneficiaries of their estate and they need an executor who will be absolutely impartial.

• Their Will creates a trust which will require professional management for an extended period of time. I would like to help you decide if you could benefit from the professional executor and trustee services offered by Fiduciary Trust Company of Canada. Please take a few minutes to review the enclosed Rate Your Executor questionnaire.

If you decide that you would like to consider appointing Fiduciary Trust Company of Canada as your executor and/or trustee, I can introduce you to a complete estate planning program offered by Fiduciary Trust Company of Canada and determine if you qualify.

Please call me / I will call you soon to discuss this opportunity and help you decide if this program makes sense given your circumstances.

Sincerely,

Advisor’s Name Advisor’s Title / Company

POTENTIAL CLIENT LETTER

Use this letter to promote the benefits of a Corporate Executor to your client when you do not know enough about your client’s situation to determine whether or not they need the services of a Corporate Executor and/or Trustee.

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PRESUMED “QUALIFIED” CLIENT LETTER

Date Dear Client:

As your advisor, I’m excited when I can introduce you to new services that I believe may be valuable to you. Based on what I know about your current situation, I think you and your family could benefit from the professional executor and trustee services offered by Fiduciary Trust Company of Canada. Please take a few minutes to review the enclosed Rate Your Executor questionnaire.

I think that Fiduciary Trust Company of Canada’s services might interest you because:

[Delete benefits that are not applicable to your client. Insert specific references to the client’s situation if appropriate.] • Unlike private individuals, Fiduciary Trust Company of Canada will always be available and ready to serve

as your executor.

• Fiduciary Trust Company of Canada will make solid, carefully considered business decisions regarding your estate.

• Fiduciary Trust Company of Canada will never favour one beneficiary over another. Beneficiaries will be treated fairly and respectfully and all interests will be balanced.

• The professionals at Fiduciary Trust Company of Canada have specialized knowledge and training, and have direct experience administering a large number of estates. They have already encountered most situations that arise in the course of settling an estate, and they know how to respond.

I can help you determine if you are qualified for this service (a minimum investment is required, and you must decide to appoint Fiduciary Trust Company of Canada as your executor and/or trustee in your Will).

By participating in this program, I can arrange for you to receive independent and expert advice about your estate from Fiduciary Trust Company of Canada. They will work with me and your lawyer (Fiduciary Trust can refer you to an experienced estate lawyer if you need one) to ensure that your estate plan is solid and well documented. As a result of this planning, we can help you create all of the legal documents needed to protect your estate and ensure that your wishes are carried out exactly as you intend. You may need to create a new Will to take effect upon your death, and other documents that protect you in the event of disability. And, if you qualify for Fiduciary Trust Company of Canada’s program, you will be eligible to receive a legal fee rebate to offset some or all of the cost of obtaining a new Will.

Please call me / I will call you soon to discuss this opportunity and help you decide if this program is a good idea for you.

Sincerely,

Advisor’s Name Advisor’s Title / Company

Use this letter if you have a good understanding of your client’s financial situation and why they would benefit from the services of a Corporate Executor and/or Trustee.

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W E A L T H T H A T E N D U R E S

STAGE 2:

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I N V E S T M E N T , T R U S T & E S T A T E P R O G R A M G A T H E R I N G I N F O R M A T I O N

Name

Date

Note:

This document is intended to collect information, not advise or recommend solutions. A legal professional will interpret this information, provide advice and prepare

the necessary legal documents. It is possible that additional information or clarification may be required from you.

TRUST AND ESTATE

DIAGNOSIS

NO

W E

DIT

ABL

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PERSONAL INFORMATION

Client Title( Mr./ Mrs./ Miss/ Ms./ Dr.)

Last Name: ... First Name:... Middle Initial(s):... Permanent Address:... City:... Province: ... Postal Code: ... Mailing Address:... City:... Province: ... Postal Code: ... Home Telephone: ... Business Telephone: ... Fax: ... Email: ... Date of Birth:... Place of Birth:... Citizenship: ... Residency for tax purposes: ...

Spouse/Partner

Title ( Mr./ Mrs./ Miss/ Ms./ Dr.)

Last Name: ... First Name:... Middle Initial(s):...

Permanent Address: Same as client

City:... Province: ... Postal Code: ...

Mailing Address: Same as client

City:... Province: ... Postal Code: ... Home Telephone: ... Business Telephone: ... Fax: ... Email: ... Date of Birth:... Place of Birth:... Citizenship: ... Residency for tax purposes: ...

SECTION 1

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Client

Married Single Common Law

Date of Marriage/Co-habitation: ... Marriage Contract/Co-habitation agreement Yes No (Please provide a copy)

Separated Divorced Widowed

From Whom & Date: ...

Matrimonial Property settlement Yes No

Maintenance agreement Yes No(Please provide a copy)

Location of Safety Deposit Box: ...

Location of Personal Papers Safety Deposit Box Other

Describe contents: ... ...

Do you have an existing Will? Yes No

Do you have Multiple Wills? Yes No

Do you have an existing Power of Attorney? Yes No Do you have an existing Health Directive? Yes No

Spouse/Partner

Married Single Common Law

Date of Marriage/Co-habitation: ... Marriage Contract/Co-habitation agreement Yes No(Please provide a copy)

Separated Divorced Widowed

From Whom & Date: ...

Matrimonial Property settlement Yes No

Maintenance agreement Yes No(Please provide a copy)

Location of Safety Deposit Box: ... Location of Personal Papers Safety Deposit Box Other

Describe contents: ... ...

Do you have an existing Will? Yes No

Do you have Multiple Wills? Yes No

Do you have an existing Power of Attorney? Yes No Do you have an existing Health Directive? Yes No

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Please list all of your children, including children from previous marriage(s), from outside of marriage and adopted children.

If more than 4 children, please include details on the Notes page.

Do any of the following issue(s) apply to your family?

(If yes, please provide name and/or details)

Mental or physical disabilities Yes No... Social assistance payments received Yes No ... Questionable financial maturity Yes No ... Spendthrift issues Yes No ... Marital issues Yes No ... Substance abuse Yes No ... Other (Please describe) ...

YOUR FAMILY

Full Legal Name Address Date

of Birth Marital Status Children Relationship to Client/ Co-client Citizenship Country of Residence

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Investment Advisor: ... Firm: ... Address and Telephone No. : ... ... Lawyer: ... Use independent legal counsel recommended by Fiduciary Trust Company of Canada. Fiduciary Trust Company of Canada has enlisted the services of estate, trust and tax planning specialists across Canada to ensure quality of advice and professionalism.

Use client’s existing lawyer.

Firm: ... Address and Telephone No.: ... Accountant: ... Firm: ... Address and Telephone No.: ... Banker*: ... Firm: ... Address and Telephone No.: ... Insurance Agent: ... Firm: ... Address and Telephone No.: ... Physician: ... Firm: ... Address and Telephone No.: ...

Other: ... Firm: ... Address and Telephone No.: ... ...

YOUR PROFESSIONAL ADVISORS

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Who will administer your Estate and Trust(s)? Who will look after your dependents?

Appointments Within Your Will (A) Executor and Trustee:

First to die (or upon first death): Surviving Spouse Only

Fiduciary Trust Company of Canada as Sole Executor/Trustee

Fiduciary Trust Company of Canada as Co-Executor/Co-Trustee with Surviving Spouse

Fiduciary Trust Company of Canada as Co-Executor/Co-Trustee with (Please list full name and address)... ... ... Other (Please list names and addresses) ... Last to die (or upon last death):

Fiduciary Trust Company of Canada as Sole Executor/Trustee

Fiduciary Trust Company of Canada as Co-Executor/Co-Trustee with (Please list full name and address)

... ... Note: Upon receipt of this questionnaire Fiduciary Trust Company of Canada will complete a customized fee quote for Executor and Trustee services. If you have chosen another individual as Co-Executor with Fiduciary Trust Company of Canada, it is important that you inform them of their duties and document how they will be compensated.

(B) Guardian of Minor Children Not Applicable

Please list name of child, name(s) and address(s) of Nominated Guardian(s)

1... 2... 3... 4... 5... Alternate(s): ... Note: It is important to inform your nominated guardian of responsibilities and duties.

Please list any comments or requests regarding the care and well-being of your children:

... ... ...

SECTION II

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Who gets what & when?

(A) Distribution of Your Estate

Leave Spouse/Partner all residue upon your death Yes No (If No, describe below)

Note: Residue is the portion of the estate remaining after all debts, taxes, specific bequests, administrative fees and expenses are paid. ... ... ... ... In the event your Spouse/Partner pre-deceases you, distribute your estate residue equally among all your children.

Yes No (If no, please describe below)

... ... ... ... In the event that one or more of your children pre-deceases you (or dies before receiving balance of their share) is it your wish that their portion of the estate be distributed in the following order?: Yes No (If No, please describe below)

1) To the children of your deceased child (i.e. your grandchildren)

2) If no children of your deceased child exist, your surviving children receive remaining share in equal amounts

3) Other: ... ... ... ... What age did you want your children and/or grandchildren to receive a distribution?

Note: The funds would be held in-trust until they reach your specified age OR ages.

18* 21 25 30 35 40 Other

Note: confirm ages by checking the appropriate box or add your own preferred age for distribution. Specific Bequests (i.e.) cash or other property to friends/relatives/charities, etc.

1)... 2)... 3)... 4)... 5)...

SECTION III

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(B) Distribution of Your Household and Personal Goods

Upon Client’s death: Upon Spouse’s/Partner’s death:

First to Spouse/Partner See Memorandum listing specific items for recipients

See Memorandum listing specific items for recipients Other (Please describe) Other (Please describe)

... ... ... ... General notes if required

... ... ... ... ... ... (C) Assets and Liabilities Inventory

You do not have to complete areas where you have provided statements or copies.

cont’d

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Assets

Primary Residence

Investment Property and/or Recreational Property

Non-Registered Investment Accounts (including cash deposits at bank or trust company). Please attach statements where applicable.

In the event of death; Private Loans, Mortgages & Notes Forgive Repay

cont’d

Private Loans/Notes Yes No

Private Mortgage Yes No

Owner

Address (Client, Co-Client, Joint) Current Market Value

Owner Adjusted

Name/Address (Client, Co-Client, Joint) Cost Base Current Market Value

Owner Adjusted

Name (Client, Co-Client, Joint) Cost Base Current Market Value

Franklin Templeton Investments Current Assets Franklin Templeton Investments Planned Assets

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cont’d

F I D U C I A R Y T R U S T C O M P A N Y O F C A N A D A S T A G E 2 . 1 0 .

Assets

Registered Investment Accounts (Please attach statements where applicable)

Pension (Please attach statements where applicable) Not Applicable

Life Insurance

Lifestyle Assets (Significant personal property) Type

(eg. RRSP, Spousal RRSP, RRIF, LIF, LRIF) Owner Beneficiary Current Market Value

Pension Type Client Client Beneficiary Spouse/Partner Spouse /Partner Beneficiary

Company Yes No Yes No

CPP Yes No Yes No

Joint Beneficiary Yes No Yes No

Insurer Owner Beneficiary Value

Item

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cont’d

Business Interests/Private Companies/Farming Interests

Liabilities

If you answer yes to any of the above questions, please provide additional details below:

... ... ... To the best of your knowledge, is there any pending/on-going litigation against you? No Yes (If yes, please describe)

... ...

Name/Description Owner Market Value

Do Any of the Following Apply?

Personal Guarantee Yes No

Private Loans/Notes Yes No

Private Mortgage Yes No

Director and/or Senior Management of a Company Yes No

Executor and/or Trustee Yes No

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Who will make decisions for me if I am no longer capable?

Wealth Protection in the Event of Incapacity (A) Power of Attorney

What is a Power of Attorney?

A Power of Attorney is a legal document that gives one or more persons the power to manage an individual’s financial affairs. Note: an attorney in this context does not imply a lawyer, this could be anyone you designate.

Who do you appoint as your Attorney? Surviving Spouse only

Fiduciary Trust Company of Canada as Attorney

Fiduciary Trust Company of Canada as Co-Attorney with Surviving Spouse

Fiduciary Trust Company of Canada as Co-Attorney with (Please list names and addresses)... ... ... Other [(Please list names and address(es)]... If you have more than one attorney, please indicate the preferred decision making process:

Jointly Jointly, either one acting alone Majority Rule Have you informed your attorney of their duties?: Yes No

Please choose the type of Power of Attorney:

Enduring: Giving the power to perform all financial acts, such as paying your bills, arranging a mortgage, selling your investments, or withdrawing money from your bank. The Enduring Power of Attorney continues even if you become mentally incompetent.

Do you want this Enduring Power of Attorney to only come into effect upon conclusive proof of mental incapacity? Yes No General: Giving the power to perform all financial acts, such as paying your bills, arranging a mortgage, selling your investments,

or withdrawing money from your bank.

Limited: Limited to a specific period of time or to a specific transaction, such as selling your house, while you are out of the country, performing banking transactions, or handling your Canada Pension Plan cheques because you find it difficult to attend to these.

Notes:

(1) A Power of Attorney document is automatically revoked: (i) by your death

(ii) by mental incapacity, unless it is an “enduring or continuing” Power of Attorney (iii) by the death of your attorney, unless an alternate is named

(iv) by formal, witnessed revocation in some provinces

(v) by delivering a letter to your attorney stating that it has been revoked (vi) by the public trustee if your attorney is acting inappropriately

SECTION IV

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(2) If you are later asked to sign a Power of Attorney at your bank or trust company, please follow one of two options below: (i) Provide a copy of your existing Power of Attorney instead of signing the bank’s Power of Attorney (Note:

this is not an option if you have an Enduring or General Power of Attorney and if you only want your attorney to have access to a specific bank account, not all financial acts.)

(ii) Ensure that the bank’s Power of Attorney contains wording to the effect “I am not revoking any previous Power of Attorney documents. I want multiple Power of Attorney documents.”

(3) If your Estate is large or complex, consider setting up a Living Trust, instead of a Power of Attorney. (B) Health Directive

What is a Health Directive?

A Health Directive is an advanced health care directive that indicates your wishes regarding the types or degree of healthcare or medical intervention you would like to receive or refuse when you are unable to speak for yourself. In this case you would appoint an agent. Who do you appoint as your Agent?

Spouse Other (Please list names(s) and address(s))

(Note: A corporation such as Fiduciary Trust Company of Canada cannot act as an Agent).

... ... Alternate(s):...

Have you informed your Agent of their duties?: Yes No

Confirm the following statements to be included in your Health Directive as related to any matter of a non-financial nature:

My health care Yes No

My accommodation Yes No

With whom I may live and associate Yes No

My participation in social, educational and employment activities Yes No

Legal matters that do not relate to my estate Yes No

Primary guidelines for health care service providers: (Please check those that apply)

I want all diagnostic and therapeutic interventions, which can be reasonably expected to allow me to regain the capacity to make my own decisions.

If I am not expected to regain the capacity to make my own decisions, then I want treatment only if such treatment will relieve pain and suffering. Comfort care should be given even if the effect is to shorten my survival.

Specific issue/requests:

(i.e.) If you want to be an organ donor, make it clear that you can be left on a ventilator for that purpose.

... ...

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We take our commitment to your privacy seriously

We all want to feel safe about the information we give to financial institutions. That’s why Fiduciary Trust Company of Canada is committed to safe-guarding information provided to us by investment representatives or by individual securityholders of our products and customers of our services. Please take a few minutes to read about how we protect the confidentiality of non-public personal information.

Who we are and how our Privacy Policy serves to protect you

Fiduciary Trust Company of Canada is a wholly owned subsidiary of Franklin Templeton Investments Corp., which is part of Franklin Templeton Investments, a global investment organization, comprised of the various subsidiaries of Franklin Resources, Inc. The organization provides global and domestic investment management, securityholder and distribution services to the Franklin Templeton Investments products, high net worth and institutional accounts, as well as separate account management services, and trust and custodial products and services.

The Franklin Templeton Investments products, Franklin Templeton Investments Corp., and Fiduciary Trust Company of Canada (together referred to as “we”, “our”, and “us” throughout this notice) do not sell or share non-public personal information of individuals outside of Franklin Templeton Investments, except as is permitted by law. Our privacy

statement describes the steps we take to protect each individual’s information and explains when non-public personal information about current or former customers may be shared with other parties.

What type of information do we collect?

When you, as an individual, invest in our products or engage our services, your investment representative or you provide us with your non-public personal information.We collect and use this information to service your accounts, provide you with the desired services and respond to your requests. The non-public personal information we collect falls into the following three categories:

• Information we receive from you on applications or know your client forms, whether we receive the form in writing or electronically. For example, this information may include your name, address, social insurance number, investment selection, beneficiary information, account holdings, financial situation and possibly your personal bank account information if you are signing up for certain account options that involve the transmission of money between your bank account and your account with us.

• Information about your portfolio, transactions and account history with us. This category also includes your communications to us concerning your portfolio, investments or accounts.

• Other general information that we may obtain about you such as demographic information.

To offer you a broad range of products and services, we may share information under limited circumstances

In order to better service your accounts and provide you with more choices, we may share non-public personal information under the limited circumstances described on the back:

Within Franklin Templeton Investments

Franklin Templeton Investments works as an organization to provide products and services that benefit our customer base. We may share all three categories of non-public personal information among ourselves (that is, among the Franklin Templeton Investments products, Franklin Templeton Investments Corp., Fiduciary Trust Company of Canada and FTC Investor Services Inc.). We may also share information with other Franklin Templeton Investments’ companies.

PRIVACY POLICY

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Outside of Franklin Templeton Investments

We share all three types of non-public personal information with third party companies outside of Franklin Templeton Investments only as permitted by law. Below are some examples of third parties to whom we may disclose non-public personal information. While these examples do not cover every situation permitted under the law, we hope they help you understand how your information may be shared. We may share non-public personal information:

• With companies that work for us to service your accounts, or to provide services or process transactions you’ve requested. For example, we may use companies to assist us with mailing statements, processing cheques, or providing online transaction or account maintenance capabilities.

• With a party representing you, such as your investment representative, or to other third parties at your direction/consent.

• When permitted or required by law, such as in response to a subpoena or other legal process or the use of your social insurance number to submit tax reports to Canada Customs and Revenue Agency. Additionally, we may disclose all three types of non-public personal information to companies that perform marketing services on our behalf or to other financial institutions with whom we have joint marketing agreements. If this occurs we will ensure that the outside companies with whom we do business are under contractual obligations to protect the confidentiality of your information, and to use it only to provide the services we’ve asked them to perform. If you wish to withdraw consent to your personal information being collected, used and disclosed for the purposes listed above, please contact us at the number or address listed below. However, in some circumstances, legal requirements may prevent you from withholding or withdrawing consent. We may also limit the products and services we provide to you if you withhold or withdraw consent if the collection, use and disclosure of your personal information is necessary for provision of that product or service.

Confidentiality and security

Our employees are required to follow procedures with respect to maintaining the confidentiality of our customers’ non-public personal information. Additionally, we maintain physical, electronic, and procedural safeguards to protect the information. This includes performing ongoing evaluations of our systems containing customer information and making changes when appropriate.

Keeping current

Through account statements and telephone account access, we provide you with access to your account information. If, for any reason, your account information needs to be updated or changed, please contact us immediately at the customer service phone numbers listed below. We will promptly correct the information and address any inquiries.

We’ll review our Privacy Policy

We will review our Privacy Policy annually. Periodically we may revise our Privacy Policy, and will provide you with a revised policy if the changes materially alter the previous Privacy Policy. We will not, however, revise our Privacy Policy to permit the sharing of non-public personal information other than as described in this notice unless we first notify you and provide you with an opportunity to prevent the information sharing. At all times, you may view our current Privacy Policy on our website at fiduciarytrust.ca, or contact us for a copy at 1.800.267.3862. We have appointed a Privacy Officer at Fiduciary Trust Company of Canada to address any concerns, queries or complaints you may have. Our Privacy Officer may be reached at the 1-800 number above, by e-mailing the Privacy Officer at [email protected] or by mail at the following address:

Privacy Officer

350 Seventh Avenue S.W. Suite 3000,

Calgary, Alberta, Canada T2P 3N9

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Please indicate which Will and Estate planning documents you would like to complete:

(A) Full Standard Package: Will, Power of Attorney, Health Directive Yes No (Recommended)

(B) Individual Documents: Will (Client) Yes No

Will (Spouse/Partner) Yes No

Power of Attorney (Client) Yes No

Power of Attorney (Spouse/Partner) Yes No

Health Directive (Client) Yes No

Health Directive (Spouse/Partner) Yes No

(C) Codicil to the Will: Will (Client) Yes No

Will (Spouse/Partner) Yes No

Authorizations and Signatures

I request that Fiduciary Trust Company of Canada (“FTCC”) assist me with my estate planning. I understand that FTCC’s role in the estate planning process is to consolidate and review my financial and family information, to provide non-legal advice and recommendations to me and my other professional advisors, to assist me to express my wishes regarding my estate plan in concise instructions, and to facilitate communication with my chosen legal counsel to obtain professionally drafted documents.

I acknowledge that my chosen legal counsel, whether selected by me or recommended to me by FTCC, is not an employee, agent or representative of FTCC and that FTCC will not be responsible for the advice or actions of my chosen legal counsel.

I understand that no employee of FTCC will ever provide me with legal advice regarding my estate plan or any documents.

I declare that the financial and family information that I have provided to FTCC is true and complete to the best of my knowledge. If my financial or family information changes, it is my responsibility to inform FTCC. FTCC will rely upon the information I have provided to be accurate when providing non-legal advice to me.

I agree to pay all legal costs and any other related expenses involved in the preparation of my estate planning documents. I understand that if and only if I qualify for the FTCC Legal Fee Rebate program, FTCC may make a one time payment to me to help offset my legal expenses. Privacy – By signing below, I acknowledge receiving and reading FTCC’s Privacy Policy and I consent to my personal information being collected, held, used and disclosed by FTCC for the purposes listed in the Privacy Policy. If I have provided information about my spouse, partner and/or beneficiaries, I confirm that I am authorized to do so.

I acknowledge that I may withdraw my consent at any time by notifying FTCC. However, if I withhold consent, certain products or services may not be available to me as disclosure to third parties is necessary for making the product or service available.

Authorization to Proceed – I authorize FTCC to provide my financial and family information, and other documents as necessary to complete my estate planning documents, to my chosen legal counsel, who is:

Lawyer Name:... Firm:... I authorize FTCC to provide my financial and family information, and copies of any legal documents created as part of my estate plan, to my financial advisor who is:

Advisor Name: ... Firm: ... Client Name: ...Signature: ...Date: ... Co-Client Name: ... Signature: ... Date:...

CONSENT AND AUTHORIZATION FORM

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STAGE 3:

EXECUTOR & TRUSTEE

SERVICES PROPOSAL

The requirements to qualify for the Investment, Trust and Estate Program are:

A minimum investment of $500,000 invested with Franklin Templeton Investments.

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I N V E S T M E N T , T R U S T & E S T A T E P R O G R A M E X E C U T O R A N D T R U S T E E S E R V I C E S P R O P O S A L

JOHN DOE

ESTIMATED VALUE OF ESTATE ASSETS

F I D U C I A R Y T R U S T C O M P A N Y O F C A N A D A S T A G E 3 . 1 John Doe Total Passing Through Final Estate Passing Outside the Estate Assets Real Estate

Principal residence - Nanaimo 225,000 225,000

Other residence 45,000

Island home 45,000

Life Insurance

Payable directly to named beneficiary 1,013,000

Industrial Alliance - payable to Hospital 900,000

Mutual Life - payable to Tom Doe 113,000

Payable to estate 100,000

Industrial Alliance - payable to Estate 100,000 Registered investment plans

Managed by Franklin Templeton Investments (10 years plus) Managed by Franklin Templeton Investments (1 to 10 years)

Non-Franklin Templeton Investments accounts 200,000

Funds with referring Advisor 200,000

Publicly traded securities (non-registered)

Managed by Franklin Templeton Investments (10 years plus) Managed by Franklin Templeton Investments (1 to 10 years)

Quotential Portfolio with referring Advisor 650,000 650,000

Non-Franklin Templeton Investments Accounts

Mutual Funds with another Advisor 200,000 200,000

Cash and Cash Equivalent

Bank accounts 53,000

Royal Bank savings account 3,000

CIBC savings account 50,000

Personal property Automobile(s) 8,000 8,000 Motorcycle 4,000 4,000 Total Assets 2,498,000 1,485,000 1,013,000 Liabilities Personal Loans (69,000)

CIBC personal line of credit (7,000)

RBC personal line of credit (62,000)

Estimated Income Tax payable upon death

On Registered Plans - estimated value: 200,000 (87,400)

On Capital Gains - estimated value: 150,000 (32,775)

Tax Credit - Charitable Donation - estimated value: 125,000 120,175

Probate Fees (20,240)

Executor Fees (25,650)

Other Fees and Expenses (10,000)

Total Liabilities (124,890)

Net Value of Estate 1,360,110 1,013,000

Less:

Direct Transfers (1,013,000)

Bequests (125,000)

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PLAN OF JOHN DOE ESTATE DISTRIBUTION

John Doe Plan of Estate Distribution

Tom Doe Life insurance $113,000 Hospital Life insurance $900,000 Outside Estate $1,013,00 Through Estate $1,485,000 Direct Transfer Income Tax $0 Probate Fees $20,240 Direct Transfer Executor Fees $25,650

Other Fees & Expenses $10,000 Hospital Cash $100,000 University Jane Doe Scholarship Fund $25,000 Bequests Tom Doe 50.00% $617,555 Frank Doe 25.00% $308,778 Sally Doe 25.00% $308,778 Residue

Note: Income Taxes, Probate Fees, and Other Expenses are estimates based upon information provided to Fiduciary Trust Company of Canada by the client. Executor Fees are based

upon the customized fee quote provided by Fiduciary Trust Company of Canada to the client. The values of the Residual shares of the estate are estimates based upon these

Direct Transfers 41.70% Estate Distribution 55.99% Income Tax 0.00% Probate Fees 0.83% Executor Fees 1.06%

Other Fees and Expenses 0.41% 1,000,000 8000,000 6000,000 4000,000 2000,000 0

Hospital University Tom_Doe Frank_Doe Sally_Doe

How will the estate be distributed How much will each beneficiary receive?

Direct Transfer Bequest Residue

PROPRIETARY TO FIDUCIARY TRUST COMPANY OF CANADA

(36)

I. <Testator/Testatrix> agree that the compensation which shall be paid to Fiduciary Trust Company of Canada (“Fiduciary Trust”) for its services performed as executor of my estate and trustee of any trusts established under my Will or any codicil thereto (“my Will”) shall be as follows:

Executor Services

As compensation for performing estate administration activities as my executor, Fiduciary Trust Company of Canada shall be paid a one-time executor fee based upon the actual inventory value of the assets comprising my estate at the time of my death, calculated using the fee factors stated in the following Fee Quotation:

I confirm that I have disclosed to Fiduciary Trust Company of Canada all of the assets of my estate, and that the foregoing Fee Quotation accurately describes the nature and extent of my assets as at the date of this agreement. I agree that Fiduciary Trust Company of Canada shall be entitled to charge its fees in accordance with this Fee Quotation with no requirement to seek or obtain prior approval thereto by any beneficiaries of my estate.

FOR ILLUSTRATION PURPOSES ONLY

EXECUTOR AND TRUSTEE COMPENSATION AGREEMENT

Estate Asset Fee Factor _ValuationCurrent Estimated_Fee Real Estate

Other residence 2.00% $45,000 $900

Life Insurance

Payable directly to named beneficiary 0.00% $1

-Payable to estate 0.25% $100,000 $250

Registered investment plans

Managed by Franklin Templeton Investments (10 years plus) 1.50% - -Managed by Franklin Templeton Investments (1 to 10 years) 1.75% - -Non-Franklin Templeton Investments accounts 2.00% $200,000 $4,000 Publicly traded securities (non-registered)

Managed by Franklin Templeton Investments (10 years plus) 1.50% - -Managed by Franklin Templeton Investments (1 to 10 years) 1.75% $650,000 $11,375 Non-Franklin Templeton Investments accounts 2.00% $200,000 $4,000 Cash and Cash Equivalent

Bank accounts 0.50% $53,000 $265

Personal property

Automobile(s) 3.00% $8,000 $240

Boats and trailers 3.00% $4,000 $120

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EXECUTOR AND TRUSTEE COMPENSATION AGREEMENT, cont...

In the event that Fiduciary Trust Company of Canada in its sole discretion determines that the assets comprising my estate at the time of my death are substantially different than the assets described above, I understand and agree that Fiduciary Trust Company of Canada shall be entitled to revise its Fee Quotation in accordance with its then current practice. Such revised Fee Quotation shall be approved by all of the adult, capacitated beneficiaries of my estate prior to, and as a condition of, Fiduciary Trust Company of Canada accepting its appointment as executor. Provided that all adult, capacitated beneficiaries approve such revised Fee Quotation, nothing in this agreement shall limit the maximum compensation payable to Fiduciary Trust Company of Canada.

I agree that, in any circumstance, should Fiduciary Trust Company of Canada agree to act as executor of my estate, it shall be entitled to receive a minimum executor fee of $10,000.

This executor fee shall be payable in such interim amounts as Fiduciary Trust Company of Canada considers reasonable, and shall be payable in full not later than one year after the estate administration begins.

Trustee Services

As compensation for performing services as trustee of any testamentary trust created by my Will, Fiduciary Trust Company of Canada shall be paid an ongoing annual fee based upon the current market value of such testamentary trusts as follows:

On assets managed by Franklin Templeton Investments 0.25% On assets not managed by Franklin Templeton Investments 0.50%

The minimum annual fee payable to Fiduciary Trust Company of Canada for trustee services shall be $2,000 per annum. Fees payable to Fiduciary Trust Company of Canada for trustee services are separate from, and shall be payable in addition to, fees payable to Fiduciary Trust Company of Canada or any individual or company for investment management or investment custody services.

Other Service Fees

In addition to compensation payable to Fiduciary Trust Company of Canada for its services as executor and trustee, Fiduciary Trust Company of Canada shall be reimbursed by my estate or trust for reasonable fees paid to other service providers in the administration of my estate. Other services are likely to include, but are not limited to: legal services; income tax services; accounting services; real estate commissions; investment management fees; investment custody fees; brokerage commissions.

Special Fees

Fiduciary Trust Company of Canada shall be entitled to additional compensation in the event that circumstances require Fiduciary Trust to provide additional services not anticipated at the time that this fee agreement is executed. Additional services could include, but are not limited to: litigation (including arbitration, mediation, or other alternative dispute resolutions) on behalf of my estate; management or sale of business interests; management or sale of foreign assets; management of hazardous or wasting assets; assets substantially different than disclosed at the time of this agreement. The compensation payable to Fiduciary Trust Company of Canada in respect of such additional services shall be commensurate with the extra time, care, effort and responsibility in dealing with such matters and shall be subject to the approval of all adult, capacitated residual beneficiaries of my estate or any trust under my Will.

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EXECUTOR AND TRUSTEE COMPENSATION AGREEMENT, cont...

Application to Court

In the event that Fiduciary Trust Company of Canada and any one or more residual beneficiaries of my estate are unable to agree upon any fee payable to Fiduciary Trust Company of Canada, either party shall be entitled to make an application to court for final determination of the fee. In this case, the fees payable shall be such amount as any court of competent jurisdiction may determine to be fair and reasonable. Should Fiduciary Trust Company of Canada make application to court to determine its fees, any expenses associated with such court application shall be deemed to be reasonable out-of-pocket expenses incurred by Fiduciary Trust Company of Canada in the administration of my estate.

Out of Pocket Expenses

In addition to compensation for its services, Fiduciary Trust Company of Canada shall be reimbursed by my estate for all reasonable out-of-pocket expenses incurred by Fiduciary Trust Company of Canada in the administration of my estate.

Co-Executor and Co-Trustee Compensation

The compensation of co-executors or co-trustees, if any, shall be in addition to the compensation payable to Fiduciary Trust Company of Canada.

Payment of Compensation

I agree that the compensation to which Fiduciary Trust Company of Canada is entitled under this agreement shall be paid at such frequency as Fiduciary Trust Company of Canada considers reasonable, and shall be exclusive of any applicable federal or provincial taxes.

Termination and Successors

This agreement may be terminated during my lifetime by either party giving notice of such termination in writing to the other party. This agreement shall be binding upon and shall enure to the benefit of the parties hereto and their respective successors, assigns, and personal representatives.

Dated this ... day of ..., 2008.

... ... Testator / Testatrix Witness

... Fiduciary Trust Company of Canada

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