EXHIBIT 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. |
| (2) | | This delegation replaces all previous delegations of signing authority. |
| (3) | | The assistant auditors general listed on the following page have authority to sign auditors’ reports in their group where signing authority has been delegated to a principal. |
| (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 M. MacLellan | | Public Sector Pension Investment Board |
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| | Clyde M. MacLellan | | Export Development Canada |
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| | Clyde M. MacLellan | | Canada Mortgage and Housing Corporation |
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| | Clyde M. MacLellan | | Farm Credit Canada |
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| | Sylvain Ricard | | Business Development Bank of Canada |
| (5) | | 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 special examination reports and all assessments of performance information. |
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 above.
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| /s/ Sheila Fraser | | September 25, 2008 |
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| Sheila Fraser, FCA | | Date |
DEPUTY AUDITOR GENERAL:
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| /s/ John Wiersema |
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| John Wiersema, FCA |
ASSISTANT AUDITORS GENERAL:
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| /s/ John Rossetti | | /s/ Sylvain Ricard | | /s/ Clyde MacLellan |
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| John Rossetti, CA | | Sylvain Ricard, CA | | Clyde M. MacLellan, CA |
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| /s/ Douglas Timmins | | /s/ Nancy Cheng | | /s/ Mark Watters |
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| Douglas G. Timmins, CA | | Nancy Y. Cheng, FCA | | Mark G. Watters, CA |
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| /s/ Andrew Lennox | | | | |
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| Andrew Lennox, CGA | | | | |
PRINCIPALS:
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| /s/ Guy LeGras | | /s/ René Béliveau | | /s/ John O’Brien |
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| Guy LeGras, CA | | René Béliveau, CA | | John O’Brien, CA |
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| /s/ John Apt | | /s/ Crystal Pace | | /s/ Dale Shier |
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| John Apt, CA | | Crystal Pace, CA | | Dale Shier, CA |
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| /s/ Denis Labelle | | /s/ Michael Pickup | | /s/ Régent Chouinard |
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| Denis Labelle, CA | | Michael Pickup, CA | | Régent Chouinard, CA |
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| /s/ Louise Bertrand | | /s/ Aline Vienneau | | /s/ Lucie Cardinal |
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| Louise Bertrand, CA | | Aline Vienneau, CA | | Lucie Cardinal, CA |
