Report on Corporate Governance in Canada Governance Scores The

2006 Report on Corporate Governance in Canada 2006 Governance Scores (The 207 S&P/TSX Composite Index Listed companies scored using the Clarkson Centre metrics) 30 Number of Companies 25 20 15 25 10 5 1 0 4 2 10 6 8 11 17 20 16 12 18 21 19 17 Perfectly Awful 10 0 90 35 50 65 75 70 20 30 15 25 10 40 45 55 60 80 85 95 0 5 Scores/100 Perfect Rotman School of Management: Clarkson Centre for Business Ethics and Board Effectiveness Corporate Governance in Canada continues to improve to the overall benefit of Canadian capital markets… 25 Number of Companies 20 15 10 15 5 1 0 40 80 0 60 10 20 30 50 70 90 10 0 2002 S&P/TSX Composite Scores 17 16 9 19 18 21 18 19 19 7 9 2 6 6 7 2006 S&P/TSX Composite Scores 30 25 20 15 25 10 5 1 0 0 5 20 40 10 15 25 30 35 45 50 55 60 65 70 75 80 85 90 95 10 0 Scores/100 N u m b e r o f C o m p a n ie s 17 2 4 6 10 8 11 20 12 16 18 21 19 17 Scores/100 The number of companies with PERFECT SCORES has soared The 2006 Perfect Score Club •Agrium Inc. •Bank of Montreal •Canadian National Railway Company •Canadian Western Bank •Compton Petroleum Corporation •Encana Corporation •Finning International Inc. •Gildan Activewear Inc. •IAMGold Corporation •IPSCO Inc. •Manulife Financial Corporation •MDS Inc. •Metro Inc. •Novelis Inc. •SNC-Lavalin Group Inc. •Suncor Energy •TELUS Corporation 17 15 11 5 2 2002 2003 2004 2005 2006 The improvement in overall scores is broadly based Number of Improved Companies 2005-2006 101 102 83 76 2004-2005 2003-2004 2002-2003 The biggest areas of improvement are related to fulsome disclosure of evaluation processes 100% 90% 80% 70% 60% 50% 40% 30% 20% 10% 0% 2006 2005 2006 2005 63.3% 48.2% 59.4% 42.9% Board Evaluations Director Evaluations There are still 42 companies that need to improve. Companies w/ Scores Below 60 SCORE 100 90 80 70 60 50 40 30 20 10 0 92 82 82 66 42 2002 2003 2004 2005 2006 Improvement must come from these most frequently occurring deductions…. Number of Companies w/ Deduction No CEO/Chair Split Share Ownership No Director Evaluations Director Independence No Board Evaluations Compensation Committee Not Independent 84 82 76 68 106 96 The goal: a TSX with only well governed companies 2006 Governance Scores (The 207 S&P/TSX Composite Index Listed companies scored using the Clarkson Centre metrics) 30 Number of Companies 25 20 15 25 10 5 1 0 4 2 10 6 8 11 17 20 16 12 18 21 19 17 Perfectly Awful 10 0 90 35 50 65 75 70 20 30 15 25 10 40 45 55 60 80 85 95 0 5 Scores/100 Perfect Rotman School of Management: Clarkson Centre for Business Ethics and Board Effectiveness

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