Exhibit 13.1


Certification of Chief Executive Officer and Chief Financial Officer
Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

In connection with the Annual Report of Marsulex Inc. (the "Company") on Form
20-F for the year ended December 31, 2005, as filed with the Securities and
Exchange Commission on the date hereof (the "Report"), Laurie Tugman, as Chief
Executive Officer of the Company, and Edward R. Irwin, as Chief Financial
Officer of the Company, each hereby certifies, pursuant to 18 USC. ss. 1350, as
adopted pursuant to ss. 906 of the Sarbanes-Oxley Act of 2002, to the best of
his knowledge, that:

(1)  The Report fully complies with the requirements of section 13(a) or 15(d)
     of the Securities Exchange Act of 1934; and

(2)  The information contained in the Report fairly presents, in all material
     respects, the financial condition and result of operations of the Company.




By: /s/ Laurie Tugman                             By: /s/ Edward R. Irwin
Name: Laurie Tugman                               Name: Edward R. Irwin
Title: President and Chief Executive Officer      Title: Chief Financial Officer


Dated this 24th day of March, 2006

This certification accompanies the Report pursuant to ss. 906 of the
Sarbanes-Oxley Act of 2002 and shall not, except to the extent required by the
Sarbanes-Oxley Act of 2002, be deemed filed by the Company for purposes of ss.18
of the Securities Exchange Act of 1934, as amended.