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                                                                    EXHIBIT 5
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COMMENTS BY AUDITOR FOR U.S. READERS 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(p) to the financial statements. Our report to the
shareholders dated January 20, 2003, incorporated by reference herein, is
expressed in accordance with Canadian reporting standards which do not
require a reference to such a change in accounting principles in the
auditors' report when the change is properly accounted for and adequately
disclosed in the financial statements.


(signed) KPMG LLP
Chartered Accountants

Vancouver, Canada
January 20, 2003