Lisa Enright

The Applicant, TimberWest Forest Corp., applied for a decision under the securities legislation of multiple jurisdictions that it is not a reporting issuer.

The Applicant represented that its outstanding securities are beneficially owned by fewer than 15 security holders in each jurisdiction and fewer than 51 in total in Canada, and its securities are not traded on a marketplace.

The Decision Makers were satisfied that the statutory test was met and ordered that the Applicant is not a reporting issuer.

The Applicant, X-Cal Resources Ltd., applied to the Ontario Securities Commission for a decision that it is no longer a reporting issuer.

The Commission found that the Applicant met the requirements, as its outstanding securities were beneficially owned by fewer than 15 security holders in each jurisdiction and fewer than 51 in total in Canada, and its securities were not traded on a marketplace.

The application was granted, and the Applicant was ordered to no longer be a reporting issuer.

The applicant applied for a decision under the securities legislation of multiple jurisdictions that it is no longer a reporting issuer.

The decision maker found that the applicant met the statutory criteria, including having fewer than 51 security holders in Canada and no securities traded on a marketplace.

The application was granted and the applicant was ordered to no longer be a reporting issuer.

The Applicant, Corel Corporation, applied for a decision under the securities legislation of multiple jurisdictions that it is no longer a reporting issuer.

The Decision Makers were satisfied that the Applicant met the criteria, including having fewer than 51 security holders in Canada and no securities traded on a marketplace.

The application was granted, and the Applicant was ordered to no longer be a reporting issuer.

The applicant applied for an exemption from the requirement under National Instrument 52-107 to prepare its financial statements in accordance with Canadian GAAP.

The applicant sought to early adopt IFRS-IASB for financial periods beginning on or after January 1, 2010.

The Ontario Securities Commission granted the exemption, subject to conditions including the dissemination of a news release disclosing the conversion plan and the restatement of any interim financial statements filed under Canadian GAAP in the year of adoption.

The Applicant, Luxell Technologies Inc., applied for a decision under the securities legislation of Alberta, Manitoba, Quebec, and Ontario that it is no longer a reporting issuer.

The Applicant represented that its outstanding securities are beneficially owned by fewer than 15 security holders in each jurisdiction and fewer than 51 in total in Canada, and its securities are not traded on a marketplace.

The Ontario Securities Commission granted the application, ordering that the Applicant is not a reporting issuer.

The Applicant, BFI Canada Income Fund, applied for a decision under the securities legislation of multiple jurisdictions that it is not a reporting issuer.

The Decision Maker was satisfied that the Applicant met the test, as its outstanding securities were beneficially owned by fewer than 51 security holders in Canada and were not traded on a marketplace.

The requested relief was granted, and the Applicant was ordered to no longer be a reporting issuer.

The Applicant, Sepp's Gourmet Foods Ltd., applied for a decision under the securities legislation of Ontario and Manitoba that it is no longer a reporting issuer.

The Decision Maker found that the Applicant met the requirements, as its outstanding securities are beneficially owned by fewer than 15 security holders in each jurisdiction and fewer than 51 in total in Canada, and its securities are not traded on a marketplace.

The application was granted, and the Applicant was deemed to no longer be a reporting issuer.

The filers applied for exemptive relief from various requirements under the Securities Act and National Instruments in connection with a corporate reorganization involving the wind-up of John Hancock Canadian Corporation into John Hancock Financial Services, Inc., and a subsequent merger with The Manufacturers Investment Corporation.

The Ontario Securities Commission granted the requested relief, including reporting issuer designations, prospectus exemptions, continuous disclosure exemptions, and insider reporting exemptions, subject to certain conditions.

The Filer, an SEC issuer that adopted US GAAP, applied for exemptive relief from the requirements of National Instrument 52-107 to present a Canadian GAAP reconciliation for acquisition statements and proforma financial information in a business acquisition report related to its acquisition of National Medical Health Card Systems, Inc. The Ontario Securities Commission granted the relief, noting that the Filer had previously filed financial statements using US GAAP and that a Canadian GAAP reconciliation was not necessary for investors to have a consistent basis of accounting.

The Filer applied for exemptive relief under section 13.1 of National Instrument 51-102 from the requirement to include prescribed financial statements for a significant acquisition in its information circular and business acquisition report.

The Filer was acquiring four shopping malls, for which separate audited financial statements had never been prepared, except for one property.

The principal regulator granted the relief, permitting the Filer to provide alternative financial disclosure, including audited statements of net operations for the aggregate properties.

The Applicant applied for a decision under the securities legislation of multiple jurisdictions that it is no longer a reporting issuer.

The decision maker found that the Applicant met the necessary criteria, including having fewer than 51 security holders in Canada and no securities traded on a marketplace.

The application was granted, and the Applicant was ordered to no longer be a reporting issuer.