Internal control over financial reporting ("ICFR") is designed to provide reasonable assurance regarding the reliability of the Company's financial reporting and its compliance with GAAP in its financial statements. The President and Chief Executive Officer and the Senior Vice-President and Chief Financial Officer have evaluated whether there were changes to its ICFR during the year ended August 31, 2006 that have materially affected, or are reasonably likely to materially affect, its ICFR. No such changes were identified through their evaluation.