<Page>
EXHIBIT 99.1
------------------------------
A registration statement has
been filed with the Securities
and Exchange Commission in
connection with the Exchange
Offer. The completion of the
Exchange Offer is dependent upon
the Registration Statement
becoming effective.
--------------------------------
THE HOCKEY COMPANY
AND
SPORT MASKA INC.
LETTER OF TRANSMITTAL
TO EXCHANGE
THE OUTSTANDING
11 1/4% SENIOR SECURED NOTE UNITS DUE 2009
OF THE HOCKEY COMPANY AND SPORT MASKA INC. (THE "ISSUERS")
- --------------------------------------------------------------------------------
THE EXCHANGE OFFER WILL EXPIRE AT 5:00 P.M., NEW YORK CITY TIME, ON , 2002
UNLESS THE EXCHANGE OFFER IS EXTENDED (THE "EXPIRATION DATE"). TENDERS MAY BE
WITHDRAWN PRIOR TO 5:00 P.M., NEW YORK CITY TIME, ON THE EXPIRATION DATE.
- --------------------------------------------------------------------------------
THE EXCHANGE AGENT FOR THE EXCHANGE OFFER IS:
The Bank of New York
<Table>
BY REGISTERED & CERTIFIED MAIL: BY REGULAR MAIL OR OVERNIGHT COURIER:
THE BANK OF NEW YORK THE BANK OF NEW YORK
Reorganization Unit Reorganization Unit
15 Broad Street-16th Floor 15 Broad Street-16th Floor
New York, New York 10007 New York, New York 10007
Attention: William T. Buckley Attention: William T. Buckley
IN PERSON BY HAND ONLY: BY FACSIMILE (FOR ELIGIBLE INSTITUTIONS
ONLY):
212-235-2261
THE BANK OF NEW YORK FOR INFORMATION OR CONFIRMATION BY TELEPHONE:
Reorganization Unit 212-235-2352
15 Broad Street-16th Floor
New York, New York 10007
Attention: William T. Buckley
</Table>
Delivery of this Letter of Transmittal to an address other than as set forth
above, or transmission of instructions via a fax number other than as set forth
above, will not constitute a valid delivery.
The instructions contained herein and in the prospectus (the "Prospectus")
should be read carefully before this Letter of Transmittal is completed.
The exchange offer (the "Exchange Offer") is conditioned on the satisfaction
of certain conditions, more fully described in the Prospectus under the caption
"The Exchange Offer--Conditions to, and Amendment of, the Exchange Offer." The
Prospectus contains a more complete description of the Exchange Offer and the
conditions thereof.
Use this Letter of Transmittal only to tender Units pursuant to the Exchange
Offer.
This Letter of Transmittal and the instructions hereto is to be used by the
holders of Units. This Letter of Transmittal is to be used by such holders of
Units if (1) Units are to be physically delivered to the
<Page>
Exchange Agent herewith by such holders, or (2) tender of Units is to be made by
book-entry transfer to the Exchange Agent's account at DTC pursuant to the
procedures set forth under the caption "The Exchange Offer--Procedures for
Exchanging Units" in the Prospectus; and, in each case, instructions are not
being transmitted through the DTC Automated Tender Offer Program ("ATOP").
Holders of Units who are tendering by book-entry transfer to the Exchange
Agent's account at DTC can execute the tender through ATOP. DTC participants
that are accepting the Exchange Offer must transmit their acceptance to DTC,
which will verify the acceptance and execute a book-entry delivery to the
Exchange Agent's account at DTC. DTC will send an agent's message (the "Agent's
Message") to the Exchange Agent for its acceptance. Delivery of the Agent's
Message by DTC will satisfy the terms of the Exchange Offer as to the tender of
Units. DTC participants may also accept the Exchange Offer by completing and
delivering a Notice of Guaranteed Delivery to the Exchange Agent at its address
set forth on the front cover of this Letter of Transmittal and subsequently
delivering Units and the Agent's Message through ATOP. See Instruction 2.
THE EXCHANGE OFFER IS NOT BEING MADE TO (NOR WILL TENDERS OF UNITS BE
ACCEPTED FROM OR ON BEHALF OF) HOLDERS IN ANY JURISDICTION IN WHICH THE MAKING
OR ACCEPTANCE OF THE EXCHANGE OFFER WOULD NOT BE IN COMPLIANCE WITH THE LAWS OF
SUCH JURISDICTION.
Delivery of instructions or documents to DTC does not constitute delivery to
the Exchange Agent.
Only holders of Units may validly tender Units. The undersigned should
complete, execute and deliver this Letter of Transmittal to indicate the action
the undersigned desires to take with respect to the Exchange Offer.
The instructions included with this Letter of Transmittal must be followed.
Questions and requests for assistance or for additional copies of the
Prospectus, this Letter of Transmittal and the Notice of Guaranteed Delivery may
be directed to The Bank of New York in its capacity as Exchange Agent. See
Instruction 9 below.
If holders desire to tender their Units pursuant to the Exchange Offer and
(i) such Units are not lost, but are not immediately available, (ii) time will
not permit this Letter of Transmittal and such Units or other required documents
to reach the Exchange Agent prior to 5:00 p.m. (New York City time) on the
Expiration Date or (iii) the procedures for book-entry transfer (including
delivery of an Agent's Message) cannot be completed prior to 5:00 p.m. (New York
City time) on the Expiration Date, such holders may effect a tender of such
Units in accordance with the guaranteed delivery procedures set forth in the
Prospectus under the caption, "The Exchange Offer--Procedures for Exchanging
Units; Guaranteed Delivery." See Instruction 2 below.
2
<Page>
- --------------------------------------------------------------------------------
TENDER OF UNITS
- --------------------------------------------------------------------------------
/ / CHECK HERE IF CERTIFICATES REPRESENTING TENDERED UNITS ARE ENCLOSED
HEREWITH
/ / CHECK HERE IF TENDERED UNITS ARE BEING DELIVERED BY BOOK-ENTRY TRANSFER
MADE TO THE ACCOUNT MAINTAINED BY THE EXCHANGE AGENT WITH DTC AND COMPLETE
THE FOLLOWING:
Name of Tendering Institution: _________________________________________________
Account Number: ________________________________________________________________
Transaction Code Number: _______________________________________________________
/ / CHECK HERE IF TENDERED UNITS ARE BEING DELIVERED PURSUANT TO A NOTICE OF
GUARANTEED DELIVERY PREVIOUSLY DELIVERED TO THE EXCHANGE AGENT AND COMPLETE
THE FOLLOWING:
Name of Registered Holder(s): __________________________________________________
Window Ticket No. (if any): ____________________________________________________
Date of Execution of Notice of Guaranteed Delivery: ____________________________
Name of Eligible Institution that Guaranteed Delivery: _________________________
- --------------------------------------------------------------------------------
Upon the terms and subject to the conditions of the Exchange Offer set forth
in this Letter of Transmittal and the accompanying Prospectus, you can choose to
exchange your Units as follows:
- $1,000 in principal amount of 11 1/4% Senior Secured Note Units due 2009
(the "Exchange Units") of The Hockey Company and Sport Maska Inc. (the
"Issuers") for each $1,000 in principal amount of Units that you tender.
List below the Units to which this Letter of Transmittal relates. If the
space provided is inadequate, list the certificate numbers and principal amounts
on a separately executed schedule and affix the schedule to this Letter of
Transmittal. Tenders of Units will be accepted only in principal amounts of
$1,000 or integral multiples thereof.
3
<Page>
<Table>
<Caption>
- -------------------------------------------------------------------------------------------------------
DESCRIPTION OF UNITS
- -------------------------------------------------------------------------------------------------------
ITEM 1. NAME(S) AND ADDRESS(ES) OF CERTIFICATE NUMBER(S)(1) PRINCIPAL AMOUNT TENDERED(2)
REGISTERED HOLDER(S) OF UNITS OR NAME OF
DTC PARTICIPANT AND DTC PARTICIPANT'S DTC
ACCOUNT NUMBER IN WHICH UNITS ARE HELD.
(PLEASE FILL IN BLANK)
- -------------------------------------------------------------------------------------------------------
$
---------------------------------------------
---------------------------------------------
---------------------------------------------
---------------------------------------------
---------------------------------------------
---------------------------------------------
- ----------------------------------------------------------------
Total Principal Amount of Units tendered... $
- -------------------------------------------------------------------------------------------------------
(1 ) Need not be completed by holders of Units tendering by book-entry transfer.
(2 ) A tendering holder of Units may tender all or some of the Units held by such holder.
- -------------------------------------------------------------------------------------------------------
ELECTION AS TO FORM OF EXCHANGE OFFER CONSIDERATION
- -------------------------------------------------------------------------------------------------------
Item 2. SPECIAL ISSUANCE/SPECIAL DELIVERY INSTRUCTIONS. If you are accepting the Exchange Offer,
you will receive a new $1,000 principal amount of 11 1/4% Senior Secured Note Units
due 2009 (the "Exchange Units") of the Issuers, for each $1,000 in aggregate principal amount of
Units held by you.
/ / Mark this box if you want your Exchange Units to be issued in ANOTHER NAME.
(Complete the "SPECIAL ISSUANCE INSTRUCTIONS" below.)
/ / Mark this box if you want to provide special mailing instructions for the statements or Exchange
Units to which you may be entitled. (Complete the "SPECIAL DELIVERY INSTRUCTIONS" below.)
- -------------------------------------------------------------------------------------------------------
</Table>
The names and addresses of the holders of Units should be printed, if not
already printed above, exactly as they appear on the certificates representing
Units tendered hereby. The Units and the principal amount of Units that the
undersigned wishes to tender should be indicated in the appropriate boxes.
4
<Page>
NOTE: SIGNATURES MUST BE PROVIDED BELOW.
PLEASE READ THE ACCOMPANYING INSTRUCTIONS CAREFULLY.
Ladies and Gentlemen:
Upon the terms and subject to the conditions of the Exchange Offer, the
undersigned hereby tenders to the Issuers the aggregate principal amount of the
Units indicated above. Subject to, and effective upon, the acceptance for
exchange of the principal amount of the Units tendered hereby, the undersigned
hereby assigns and transfers to, or upon the order of, the Issuers all right,
title and interest in and to such Units as are being tendered hereby.
The undersigned hereby irrevocably constitutes and appoints the Exchange
Agent the true and lawful agent and attorney-in-fact of the undersigned with
respect to such tendered Units, with full powers of substitution, among other
things, to cause the Units being tendered to be assigned, transferred and
exchanged. The undersigned hereby represents and warrants that the undersigned
has full power and authority to tender, sell, assign and transfer the Units
being tendered, and to acquire the Exchange Units of the Issuers issuable upon
the exchange of such tendered Units, and that, when the same are accepted for
exchange, the Issuers will acquire good and unencumbered title thereto, free and
clear of all liens, restrictions, charges and encumbrances and not subject to
any adverse claim when the same are accepted by the Issuers.
The undersigned will, upon request, execute and deliver any additional
documents deemed by the Issuers to be necessary or desirable to complete the
sale, assignment and transfer of the Units tendered hereby. All authority
conferred or agreed to be conferred in this Letter of Transmittal and every
obligation of the undersigned hereunder shall be binding upon the successors,
assigns, heirs, executors, administrators, trustees in bankruptcy and legal
representatives of the undersigned and shall not be affected by, and shall
survive the death or incapacity of the undersigned. You may withdraw tenders of
debentures at any time prior to the expiration of the Exchange Offer, but the
exchange consideration shall not be payable in respect of Units so withdrawn.
Any permitted withdrawal of Units may not be rescinded, and any Units properly
withdrawn will thereafter be deemed not validly tendered for purposes of the
Exchange Offer. Withdrawn Units may, however, be re-tendered by again following
one of the appropriate procedures described in the Prospectus at any time prior
to the expiration of the Exchange Offer.
The undersigned understands that tenders of Units pursuant to any of the
procedures described in the Prospectus and in the instructions hereto and
acceptance of such Units by the Issuers will constitute a binding agreement
between the undersigned and the Issuers upon the terms and subject to the
conditions of the Exchange Offer. For purposes of the Exchange Offer, the
undersigned understands that validly tendered Units (or defectively tendered
Units with respect to which the Issuers have, or have caused to be, waived such
defect) will be deemed to have been accepted by the Issuers if, as and when the
Issuers give oral or written notice thereof to the Exchange Agent.
The undersigned hereby represents and warrants that the undersigned is
relying on the information contained in the accompanying Prospectus in making
its investment decision with respect to the Exchange Offer. The undersigned
further acknowledges that neither the Issuers nor any person representing the
Issuers has made any representation to it with respect to the Issuers, the
Exchange Offer or the issuance of the Exchange Units, other than the information
contained in the accompanying Prospectus.
The undersigned understands that the delivery and surrender of any Units are
not effective, and the risk of loss of the Units does not pass to the Exchange
Agent, until receipt by the Exchange Agent of this Letter of Transmittal (or a
copy thereof), properly completed and duly executed, together with all
accompanying evidences of authority and any other required documents in form
satisfactory to the Issuers. All questions as to the form of all documents and
the validity (including time of receipt) and acceptance of tenders of Units will
be determined in the sole and absolute discretion of the Issuers, which
determination shall be final and binding.
5
<Page>
Unless otherwise indicated herein under "A. Special Issuance/Delivery
Instructions," the undersigned hereby request(s) that any Units representing
principal amounts not accepted for exchange be issued in the name(s) of, and
delivered to, the undersigned (and in the case of Units tendered by book-entry
transfer, by credit to the account of DTC). Unless otherwise indicated herein
under "B. Special Issuance/ Delivery Instructions," the undersigned hereby
request(s) that the exchange consideration issued in exchange for tendered Units
be issued in the name(s) of, and delivered to, the undersigned (and in the case
of Units tendered by book-entry transfer, by credit to the account of DTC).
In the event that the "A. Special Issuance/Delivery Instructions" box is
completed, the undersigned hereby request(s) that any Units representing
principal amounts not accepted for exchange be issued in the name(s) of, and be
delivered to, the person(s) at the address(es) therein indicated. The
undersigned recognizes that the Issuers have no obligation pursuant to the "A.
Special Issuance/Delivery Instructions" box to transfer any Units from the names
of the registered holder(s) of Units thereof if the Issuers do not accept for
exchange any of the principal amount of such Units so tendered. In the event
that the "B. Special Issuance/Delivery Instructions" box is completed, the
undersigned hereby request(s) that the exchange consideration issued in exchange
for tendered Units be issued in the name(s) of, and be delivered to, the
person(s) at the address(es) therein indicated.
6
<Page>
- -------------------------------------------
A. SPECIAL ISSUANCE DELIVERY INSTRUCTIONS
(SEE INSTRUCTIONS)
To be completed ONLY if Units in a principal amount not accepted for
exchange are to be issued in the name of someone other than the person(s)
whose signature(s) appear(s) with this Letter of Transmittal or sent to an
address different from that shown in the box entitled "Description of Units"
within this Letter of Transmittal.
Name _______________________________________________________________________
(Please Print)
Address ____________________________________________________________________
(Zip Code)
____________________________________________________________________________
____________________________________________________________________________
(Tax Identification or Social Security Number)
(See Substitute Form W-9 herein)
- -------------------------------------------
- -------------------------------------------
B. SPECIAL ISSUANCE DELIVERY INSTRUCTIONS
(SEE INSTRUCTIONS)
To be completed ONLY if the Exchange Units exchanged for Units are to be
issued in the name of someone other than the person(s) whose signature(s)
appear(s) with this Letter of Transmittal or sent to an address different
from that shown in the box entitled "Description of Units" within this
Letter of Transmittal.
Name _______________________________________________________________________
(Please Print)
Address ____________________________________________________________________
(Zip Code)
____________________________________________________________________________
____________________________________________________________________________
(Tax Identification or Social Security Number)
(See Substitute Form W-9 herein)
----------------------------------------------
7
<Page>
PLEASE SIGN HERE
(To be completed by all tendering and consenting holders of Units
regardless of whether Units are being physically delivered herewith)
By completing, executing and delivering this Letter of Transmittal, the
undersigned hereby tenders, the principal amount of the Units listed in the box
above labeled "Description of Units" under the column heading "Principal Amount
Tendered."
This Letter of Transmittal must be signed by the holder(s) of Units exactly
as such name(s) appear(s) on certificate(s) representing Units, or if tendered
by a participant in DTC, exactly as such participant's name appears on a
security position listing as the owner of Units. If signature is by trustees,
executors, administrators, guardians, attorneys-in-fact, officers of
corporations or others acting in a fiduciary or representative capacity, please
set forth full title and see Instruction 4.
Signature(s) of Registered Holder(s) of Units or Authorized Signatory
(SEE GUARANTEE REQUIREMENT BELOW)
Dated __________________________________________________________________________
Name(s) ________________________________________________________________________
Firm ___________________________________________________________________________
(Please Print)
Capacity _______________________________________________________________________
Address(es) ____________________________________________________________________
(Including Zip Code)
Area Code and Telephone Number _________________________________________________
Area Code and Fax Number _______________________________________________________
Tax Identification or Social Security No. ______________________________________
(COMPLETE ACCOMPANYING SUBSTITUTE FORM W-9
MEDALLION SIGNATURE GUARANTEE
(IF REQUIRED--SEE INSTRUCTIONS 1 AND 4)
Authorized Signature ___________________________________________________________
Name of Firm ___________________________________________________________________
8
<Page>
INSTRUCTIONS
FORMING PART OF THE TERMS AND CONDITIONS OF THE EXCHANGE OFFER
1. SIGNATURE GUARANTEES. Signatures on this Letter of Transmittal must be
guaranteed by a Medallion Signature Guarantor, unless the Units are tendered
hereby by a registered holder of Units (or by a participant in DTC whose name
appears on a Securities position listing as the owner of such Units) that has
not completed any of the boxes entitled "Special Issuance/Delivery Instructions"
on this Letter of Transmittal. If the Units are registered in the name of a
person other than the signer of this Letter of Transmittal or if Units not
accepted for exchange are to be returned to a person other than the registered
holder of such Units, then the signatures on this Letter of Transmittal
accompanying the tendered Units must be guaranteed by a Medallion Signature
Guarantor as described above. See Instruction 4.
2. DELIVERY OF LETTER OF TRANSMITTAL AND UNITS; GUARANTEED DELIVERY
PROCEDURES. This Letter of Transmittal is to be completed by holders of Units if
(1) certificates representing Units are to be physically delivered to the
Exchange Agent herewith by such holders, or (2) tender of Units is to be made by
book-entry transfer to the Exchange Agent's account at DTC pursuant to the
procedures set forth under the caption "The Exchange Offer--Procedures for
Exchanging Units" in the Prospectus; and, in each case, instructions are not
being transmitted through ATOP. Holders of Units must deliver all physically
delivered Units, or a confirmation of a book-entry transfer into the Exchange
Agent's account at DTC of all Units delivered electronically, as well as a
properly completed and duly executed Letter of Transmittal (or a copy thereof)
and any other documents required by this Letter of Transmittal, must be received
by the Exchange Agent at its address set forth herein on or prior to the
Expiration Date. Delivery of documents to DTC does not constitute delivery to
the Exchange Agent.
The method of delivery of this Letter of Transmittal, the Units and all
other required documents, including delivery through DTC and any acceptance of
Agent's Message delivered through ATOP, is at the option and risk of the
tendering holder of Units. If delivery is by mail, registered mail with return
receipt requested, properly insured, is recommended. In all cases, sufficient
time should be allowed for such documents to reach the Exchange Agent. Except as
otherwise provided in this Instruction 2, delivery will be deemed made only when
actually received by the Exchange Agent.
If a holder of Units desires to tender Units pursuant to the Exchange Offer
and time will not permit this Letter of Transmittal, certificates representing
such Units and all other required documents to reach the Exchange Agent, or the
procedures for book-entry transfer cannot be completed, on or prior to the
Expiration Date, such holder of Units must tender such Units pursuant to the
guaranteed delivery procedures set forth under the caption "The Exchange
Offer--Procedures for Exchanging Units; Guaranteed Delivery" in the Prospectus.
Pursuant to such procedures, (1) such tender must be made by or through an
"eligible institution," as the term is used in the Prospectus, (2) a properly
completed and duly executed Notice of Guaranteed Delivery, substantially in the
form provided herewith, or an Agent's Message with respect to guaranteed
delivery that is accepted by the Issuers, must be received by the Exchange
Agent, either by hand delivery, mail, telegram, or facsimile transmission, on or
prior to the Expiration Date; and (3) the certificates representing all tendered
Units, in proper form for transfer (or confirmation of a book-entry transfer of
all Units delivered electronically into the Exchange Agent's account at DTC
pursuant to the procedures for such transfer set forth in the Prospectus),
together with a properly completed and duly executed Letter of Transmittal (or
manually signed facsimile thereof) and any other documents required by this
Letter of Transmittal, or in the case of a book-entry transfer, a properly
transmitted Agent's Message, must be received by the Exchange Agent within two
business days after the date of execution of the Notice of Guaranteed Delivery.
No alternative, conditional or contingent tenders will be accepted. All
tendering holders of Units, by execution of this Letter of Transmittal (or a
copy thereof), waive any right to receive any notice of the acceptance of their
Units for payment.
9
<Page>
3. INADEQUATE SPACE. If the space provided herein is inadequate, the
certificate numbers and/or the principal amount represented by Units should be
listed on a separate signed schedule attached hereto.
4. SIGNATURE ON LETTER OF TRANSMITTAL, INSTRUMENTS OF TRANSFER AND
ENDORSEMENTS. If this Letter of Transmittal is signed by the registered holder
of the Units tendered hereby, the signature(s) must correspond with the name(s)
as written on the face of the certificate(s) without alteration, enlargement or
any change whatsoever. If this Letter of Transmittal is signed by a participant
in DTC whose name is shown as the owner of the Units tendered hereby, the
signature must correspond with the name shown on the security position listing
as the owner of the Units.
If any of the Units tendered hereby are registered in the name of two or
more holders, all such holders of Units must sign this Letter of Transmittal. If
any of the Units tendered hereby are registered in different names on several
certificates, it will be necessary to complete, sign and submit as many Letters
of Transmittal as there are different registrations of certificates.
If this Letter of Transmittal or any Units or instrument of transfer is
signed by a trustee, executor, administrator, guardian, attorney-in-fact, agent,
officer of a corporation or other person acting in a fiduciary or representative
capacity, such person should so indicate when signing, and proper evidence
satisfactory to the Issuers, of such person's authority to so act must be
submitted.
When this Letter of Transmittal is signed by the registered holders of the
Units listed and transmitted hereby, no endorsements of the Units or separate
instruments of transfer are required unless the Units tendered and not accepted
for exchange are to be issued to a person other than the registered holder of
the Units, in which case signatures on such Units or instruments of transfer
must be guaranteed by a Medallion Signature Guarantor.
If this Letter of Transmittal is signed other than by the registered holder
of the Units listed, the Units must be endorsed or accompanied by appropriate
instruments of transfer signed exactly as the name or names of the registered
holder(s) appear on the Units, and signatures on such Units or instruments of
transfer must be guaranteed by a Medallion Signature Guarantor, unless the
signature is that of an "eligible institution."
5. SPECIAL ISSUANCE AND DELIVERY INSTRUCTIONS. If certificates for
unexchanged Units are to be issued in the name of a person other than the signer
of this Letter of Transmittal and/or such Units are to be returned to someone
other than the signer of this Letter of Transmittal or to an address other than
that shown above, the appropriate "A. Special Issuance/Delivery Instructions"
box on this Letter of Transmittal should be completed. Furthermore, if the
exchange consideration exchanged for Units are to be issued in the name of a
person other than the signer of this Letter of Transmittal and/or are to be sent
to someone other than the signer of this Letter of Transmittal or to an address
other than that shown above, the appropriate "B. Special Issuance/Delivery
Instructions" boxes on this Letter of Transmittal should be completed. All Units
tendered by book-entry transfer and not accepted for exchange will be returned
by crediting the account at DTC designated above as the account for which such
Units were delivered.
6. TRANSFER TAXES. Except as set forth in this Instruction 6, owners who
tender their Units for exchange will not be obligated to pay any transfer taxes.
If, however, Exchange Units are to be delivered to, or issued in the name of,
any person other than the registered owner of the Units; or Units are registered
in the name of any person other than the person signing the Letter of
Transmittal; or a transfer tax is imposed for any reason other than the exchange
of Exchange Units for Units in connection with the exchange offer; then the
amount of any transfer taxes, whether imposed on the registered owner or any
other persons, will be payable by the tendering holder. If satisfactory evidence
of payment of such taxes or exemption from them is not submitted with the Letter
of Transmittal, the amount of such transfer taxes will be billed directly to the
tendering holder.
7. WAIVER OF CONDITIONS. The conditions of the Exchange Offer may be
amended or waived by the Issuers, in whole or in part, at any time and from time
to time, in the case of any Units tendered.
10
<Page>
8. SUBSTITUTE FORM W-9. Unless an exemption from backup withholding tax and
information reporting requirements is otherwise established with the Exchange
Agent, each tendering holder of Units (or other payee) must provide the Exchange
Agent with a correct United States taxpayer identification number ("TIN"),
generally the holder's United States Social Security or federal employer
identification number, and with other information on Substitute Form W-9, which
is provided under "Important Tax Information" below, that the holder (or other
payee) is not subject to backup withholding tax. Failure to provide the
information on the Substitute Form W-9 may subject the tendering holder (or
other payee) to a $50 penalty imposed by the United States Internal Revenue
Service and 30% backup withholding tax. The box in Part 3 of the Substitute
Form W-9 may be checked if the tendering holder (or other payee) has not been
issued a TIN and has applied for a TIN or intends to apply for a TIN in the near
future. If the box in Part 3 is checked and the Exchange Agent is not provided
with a TIN, the Exchange Agent will withhold any amounts required to be
withheld. See the enclosed "Guidelines for Certification of Taxpayer
Identification Number on Substitute Form W-9" for additional instructions.
9. REQUESTS FOR ASSISTANCE OR ADDITIONAL COPIES. Any questions or requests
for assistance or additional copies of the Prospectus or this Letter of
Transmittal may be directed to the Exchange Agent at its telephone number and
location listed below. A holder of Units may also contact such holder's broker,
dealer, commercial bank or trust company or nominee for assistance concerning
the Exchange Offer.
11
<Page>
IMPORTANT TAX INFORMATION
Under United States federal income tax law, a holder of Units whose tendered
Units are accepted for exchange generally is required to provide the Exchange
Agent with such holder's current TIN on Substitute Form W-9 below. If such
holder of Units is an individual, the TIN is his or her Social Security number.
If the Exchange Agent is not provided with the correct TIN, the holder of Units
or other payee may be subject to a $50 penalty imposed by the United States
Internal Revenue Service. In addition, such holder of Units or other payee with
respect to Units exchanged pursuant to the Exchange Offer may be subject to 30%
backup withholding tax.
Backup withholding tax is not an additional tax. Rather, the United States
federal income tax liability of persons subject to backup withholding tax will
be reduced by the amount of tax withheld. If withholding results in an
overpayment of taxes, a refund may be obtained provided that the required
information is furnished to the United States Internal Revenue Service.
Certain holders of Units (including, among others, all corporations and
certain foreign individuals) are not subject to these backup withholding tax and
reporting requirements. Non-U.S. holders of Units must establish their status as
exempt recipients, and can do so by submitting to the Exchange Agent a properly
completed Substitute Form W-8, signed under penalties of perjury and attesting
to such holder's exempt status.
PURPOSE OF SUBSTITUTE FORM W-9
To prevent backup withholding tax, the holder of Units is required to notify
the Exchange Agent of the holder's current TIN (or the TIN of any other payee)
by completing the form below, certifying that the TIN provided on Substitute
Form W-9 is correct (or that such holder of Notes is awaiting a TIN), and that
(1) the holder of Units has not been notified by the United States Internal
Revenue Service that the holder of Units is subject to backup withholding tax as
a result of failure to report all interest or dividends, or (2) the United
States Internal Revenue Service has notified the holder of Units that the holder
of Units is no longer subject to backup withholding tax.
WHAT NUMBER TO GIVE THE EXCHANGE AGENT
The holder of Units is required to give the Exchange Agent the TIN (e.g.,
Social Security number or employer identification number) of the record owner of
the Units. If the Units are registered in more than one name or are not
registered in the name of the actual owner, consult the enclosed "Guidelines for
Certification of Taxpayer Identification Number on Substitute Form W-9" for
additional guidance on which number to report.
12
<Page>
<Table>
- ----------------------------------------------------------------
PAYER'S NAME: THE HOCKEY COMPANY AND SPORT MASKA INC.
- -------------------------------------------------------------------------------------------------------------------
SUBSTITUTE PART 1--PLEASE PROVIDE YOUR TIN IN Social Security Number(s)
FORM W-9 THE BOX AT RIGHT AND CERTIFY BY or ------------------------
SIGNING AND DATING BELOW. Employer Identification Number(s)
----------------------------------------------------
PART 2--Certification--Under Penalties of Perjury, I PART 3--
certify that: Awaiting TIN / /
United States (1) The number shown on this form is my correct
Department of the taxpayer identification number (or I am waiting for a
Treasury number to be issued to me), and
Internal Revenue
Service
/ / Exempt from (2) I am not subject to backup withholding because (a)
backup I am exempt from backup withholding, or (b) I have not
withholding been notified by the United States Internal
Revenue Service ("IRS") that I am subject to
backup withholding as a result of a failure to
report all interest or dividends, or (c) the IRS
has notified me that I am no longer subject to
backup withholding.
-------------------------------------------------------------------------------------
Payer's Request for CERTIFICATION INSTRUCTIONS--You must cross out item (2) above if you have been notified
Taxpayer by the IRS that you are currently subject to backup withholding because of
Identification Number underreporting interest or dividends on your tax return.
("TIN")
SIGNATURE DATE
- -------------------------------------------------------------------------------------------------------------------
</Table>
Note: FAILURE TO COMPLETE AND RETURN THIS FORM MAY RESULT IN A $50 PENALTY
IMPOSED BY THE UNITED STATES INTERNAL REVENUE SERVICE AND BACKUP
WITHHOLDING. PLEASE REVIEW THE ENCLOSED GUIDELINES FOR CERTIFICATION OF
TAXPAYER IDENTIFICATION NUMBER ON SUBSTITUTE FORM W-9 FOR ADDITIONAL
DETAILS.
Note: YOU MUST COMPLETE THE FOLLOWING CERTIFICATE IF YOU CHECKED THE BOX IN
PART 3 OF THE SUBSTITUTE FORM W-9
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<Page>
THE EXCHANGE AGENT FOR THE EXCHANGE OFFER IS:
The Bank of New York
<Table>
BY REGISTERED & CERTIFIED MAIL: BY REGULAR MAIL OR OVERNIGHT COURIER:
THE BANK OF NEW YORK THE BANK OF NEW YORK
Reorganization Unit Reorganization Unit
15 Broad Street-16th Floor 15 Broad Street-16th Floor
New York, New York 10007 New York, New York 10007
Attention: William T. Buckley Attention: William T. Buckley
IN PERSON BY HAND ONLY: BY FACSIMILE (FOR ELIGIBLE INSTITUTIONS
ONLY):
212-235-2261
THE BANK OF NEW YORK FOR INFORMATION OR CONFIRMATION BY TELEPHONE:
Reorganization Unit 212-235-2352
15 Broad Street-16th Floor
New York, New York 10007
Attention: William T. Buckley
</Table>
Any questions or requests for assistance or for additional copies of the
Prospectus, the Letter of Transmittal or the Notice of Guaranteed Delivery may
be directed to the Exchange Agent. A holder of Units may also contact such
holder's broker, dealer, commercial bank, trust company or other nominee, for
assistance concerning the Exchange Offer.
16