Exhibit 23. Business Sector Data Business Sector Data for the years ended August 31: Interactive TV Educational Video Entertainment Distribution Total ------------- ------------ ----- 1997 (Canadian dollars): Total revenues Cdn$7,535,537 Cdn$2,816,152 Cdn$10,351,689 Operating income 863,750 162,712 1,026,462 Net earnings 420,619 188,768 609,387 Total assets Cdn$11,332,154 Cdn$2,955,448 Cdn$14,287,602 Current liabilities 1,883,690 1,335,325 3,219,015 Total liabilities 2,491,657 2,307,297 4,798,954 1997 (United States dollars): Total revenues US$5,427,106 US$2,028,197 US$7,455,303 Operating income 622,074 117,185 739,259 Net earnings 302,931 135,951 438,882 Total assets US$8,161,436 US$2,128,519 US$10,289,955 Current liabilities 1,356,637 961,703 2,318,340 Total liabilities 1,794,495 1,661,719 3,456,214 1996 (Canadian dollars): Total revenues Cdn$6,318,251 -- Cdn$6,318,251 Operating income 1,004,059 -- 1,004,059 Net earnings 541,059 -- 541,059 Total assets Cdn$9,883,093 -- Cdn$9,883,093 Current liabilities 975,659 -- 975,659 Total liabilities 1,005,659 -- 1,005,659 1996 (United States dollars): Total revenues US$4,616,917 -- US$4,616,917 Operating income 733,693 -- 733,693 Net earnings 395,366 -- 395,366 Total assets US$7,221,844 -- US$7,221,844 Current liabilities 712,940 -- 712,940 Total liabilities 734,862 -- 734,862