EXHIBIT 99.5
NOTE TO DELEGATION OF SIGNING AUTHORITY — ANNUAL AUDITS & SPECIAL
EXAMINATION REPORTS AND QUALITY REVIEWERS
| (1) | | This delegation becomes effective as of the date of the Auditor General’s signature except as noted in the delegation. |
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| (2) | | This delegation replaces all previous delegations of signing authority. |
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| (3) | | The assistant auditors general listed on page 13 have authority to sign auditors’ reports in their group where signing authority has been delegated to a principal. |
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| (4) | | The following assistant auditors general have authority to sign a “consent letter” to authorize distribution of a previously signed auditor’s report to a securities regulator: |
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| Clyde MacLellan | | Public Sector Pension Investment Board |
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| Clyde MacLellan | | Export Development Canada |
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| Clyde MacLellan | | Canada Mortgage and Housing Corporation |
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| Clyde MacLellan | | Farm Credit Canada |
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| Sylvain Ricard | | Business Development Bank of Canada |
| (5) | | Clyde MacLellan is delegated authority to sign a “Bring down letter”, a “Comfort Letter” and a “Consent Letter” in relation to any securities offering of the Public Sector Pension Investment Board. |
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| (6) | | John Wiersema is delegated authority to sign all auditors’ reports except where prohibited by law (Section 18 of the Auditor General Act), consent letters described in note 4 above, all letters described in note 5 above, all special examination reports and all assessments of performance information. |
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10 June 2010
Pursuant to Section 18 of the Auditor General Act, I hereby delegate authority to the following individuals to sign Annual Auditor’s Reports and Special Examination Reports, as identified below:
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| /s/ Sheila Fraser | | June 10, 2010 |
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| Sheila Fraser, FCA | | Date |
DEPUTY AUDITOR GENERAL:
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/s/ John Wiersema
John Wiersema, FCA | | | | |
ASSISTANT AUDITORS GENERAL:
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| /s/ Nancy Y. Cheng | | /s/ Andrew Lennox | | /s/ Clyde MacLellan |
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| Nancy Y. Cheng, FCA | | Andrew Lennox, CGA | | Clyde MacLellan, CA |
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| /s/ Sylvain Ricard | | /s/ John Rossetti | | /s/ Marian McMahon |
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| Sylvain Ricard, CA | | John Rossetti, CA | | Marian McMahon, CA, CFA |
PRINCIPALS:
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| /s/ John Apt | | /s/ René Béliveau | | /s/ Louise Bertrand |
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| John Apt, CA | | René Béliveau, CA | | Louise Bertrand, CA |
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| /s/ Lucie Cardinal | | /s/ Régent Chouinard | | /s/ Margaret Haire |
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| Lucie Cardinal, CA | | Régent Chouinard, CA | | Margaret Haire, CA |
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| /s/ Denis Labelle | | /s/ Guy LeGras | | /s/ Chantale Perreault |
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| Denis Labelle, CA | | Guy LeGras, CA | | Chantale Perreault, CA |
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| /s/ Dale Shier | | /s/ Robert Wilson | | |
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| Dale Shier, CA | | Robert Wilson, CA | | |
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10 June 2010
