Exhibit 8
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COMMENTS BY AUDITORS FOR U.S. READERS
ON CANADA — U.S. REPORTING DIFFERENCES
ON CANADA — U.S. REPORTING DIFFERENCES
In the United States, reporting standards for auditors require the addition of an explanatory paragraph (following the opinion paragraph) when there is a change in accounting principles that has a material effect on the comparability of the company’s financial statements, such as the changes described in Note 1 (accounting for variable interest entities and capital instrument liabilities) to the consolidated financial statements as at October 31, 2005 and 2004 and for each of the years in the three-year period ended October 31, 2005. Our report to the shareholders dated November 29, 2005 is expressed in accordance with Canadian reporting standards, which do not require a reference to such changes in accounting principles in the auditors’ report when the changes are properly accounted for and adequately disclosed in the financial statements.
/s/ KPMG LLP | /s/ PricewaterhouseCoopers LLP | |
Chartered Accountants | Chartered Accountants | |
Toronto, Canada | ||
November 29, 2005 |