<table>
<tbody><tr style="vertical-align: bottom">
    <td style="padding-bottom: 1pt"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td><td style="padding-bottom: 1pt"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td>
    <td colspan="2" style="text-align: center; border-bottom: Black 1pt solid"><font style="font-family: Times New Roman, Times, Serif"><b>March
31, 2017</b></font></td><td style="text-align: left; padding-bottom: 1pt"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td colspan="4" style="text-align: center"><font style="font-family: Times New Roman, Times, Serif"><b>ASSETS</b></font></td><td style="text-align: left"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td><font style="font-family: Times New Roman, Times, Serif">Current</font></td><td><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td>
    <td style="text-align: left"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td><td style="text-align: right"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td><td style="text-align: left"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="width: 83%; padding-left: 10pt"><font style="font-family: Times New Roman, Times, Serif">Cash</font></td><td style="width: 2%"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td>
    <td style="width: 1%; text-align: left"><font style="font-family: Times New Roman, Times, Serif">$</font></td><td style="width: 13%; text-align: right">6,025</td><td style="width: 1%; text-align: left"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 10pt"><font style="font-family: Times New Roman, Times, Serif">Harmonized sales
    tax recoverable</font></td><td><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td>
    <td style="text-align: left"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td><td style="text-align: right"><font style="font-family: Times New Roman, Times, Serif">11,372</font></td><td style="text-align: left"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt"><font style="font-family: Times New Roman, Times, Serif">Due
    from related companies</font></td><td style="padding-bottom: 1pt"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td><td style="border-bottom: Black 1pt solid; text-align: right"><font style="font-family: Times New Roman, Times, Serif">1,874</font></td><td style="padding-bottom: 1pt; text-align: left"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td><td><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td>
    <td style="text-align: left"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td><td style="text-align: right"><font style="font-family: Times New Roman, Times, Serif">19,271</font></td><td style="text-align: left"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td><font style="font-family: Times New Roman, Times, Serif">Equipment</font></td><td><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td>
    <td style="text-align: left"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td><td style="text-align: right"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td><td style="text-align: left"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1pt"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td><td style="padding-bottom: 1pt"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td><td style="border-bottom: Black 1pt solid; text-align: right"><font style="font-family: Times New Roman, Times, Serif">4,290</font></td><td style="padding-bottom: 1pt; text-align: left"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="padding-bottom: 2.5pt"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td><td style="padding-bottom: 2.5pt"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><font style="font-family: Times New Roman, Times, Serif">$</font></td><td style="border-bottom: Black 2.5pt double; text-align: right">23,561</td><td style="padding-bottom: 2.5pt; text-align: left"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td colspan="4" style="text-align: center"><font style="font-family: Times New Roman, Times, Serif"><b>LIABILITIES</b></font></td><td style="text-align: left"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td><font style="font-family: Times New Roman, Times, Serif">Current</font></td><td><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td>
    <td style="text-align: left"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td><td style="text-align: right"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td><td style="text-align: left"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 10pt"><font style="font-family: Times New Roman, Times, Serif">Accounts payable
    and accrued charges</font></td><td><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td>
    <td style="text-align: left"><font style="font-family: Times New Roman, Times, Serif">$</font></td><td style="text-align: right"><font style="font-family: Times New Roman, Times, Serif">3,412</font></td><td style="text-align: left"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="text-align: left; padding-left: 10pt"><font style="font-family: Times New Roman, Times, Serif">Accrued management
    salaries</font></td><td><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td>
    <td style="text-align: left"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td><td style="text-align: right"><font style="font-family: Times New Roman, Times, Serif">1,984</font></td><td style="text-align: left"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 10pt"><font style="font-family: Times New Roman, Times, Serif">Income taxes payable</font></td><td><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td>
    <td style="text-align: left"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td><td style="text-align: right"><font style="font-family: Times New Roman, Times, Serif">3,083</font></td><td style="text-align: left"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt"><font style="font-family: Times New Roman, Times, Serif">Advances
    from shareholder</font></td><td style="padding-bottom: 1pt"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td><td style="border-bottom: Black 1pt solid; text-align: right"><font style="font-family: Times New Roman, Times, Serif">1,261</font></td><td style="padding-bottom: 1pt; text-align: left"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td><td><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td>
    <td style="text-align: left"><font style="font-family: Times New Roman, Times, Serif">$</font></td><td style="text-align: right"><font style="font-family: Times New Roman, Times, Serif">9,740</font></td><td style="text-align: left"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td colspan="4" style="text-align: center"><font style="font-family: Times New Roman, Times, Serif"><b>SHAREHOLDER'S EQUITY</b></font></td><td style="text-align: left"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td><td><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td>
    <td style="text-align: left"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td><td style="text-align: right"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td><td style="text-align: left"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td><font style="font-family: Times New Roman, Times, Serif">Share Capital</font></td><td><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td>
    <td style="text-align: left"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td><td style="text-align: right">1</td><td style="text-align: left"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><font style="font-family: Times New Roman, Times, Serif">Retained Earnings</font></td><td><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td>
    <td style="text-align: left"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td><td style="text-align: right"><font style="font-family: Times New Roman, Times, Serif">36,507</font></td><td style="text-align: left"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="text-align: left; padding-bottom: 1pt">Additional paid in capital</td><td style="padding-bottom: 1pt">&nbsp;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&nbsp;</td><td style="border-bottom: Black 1pt solid; text-align: right">(22,687</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1pt">Total Shareholders’ Equity</td><td style="padding-bottom: 1pt"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td><td style="border-bottom: Black 1pt solid; text-align: right"><font style="font-family: Times New Roman, Times, Serif">13,821</font></td><td style="padding-bottom: 1pt; text-align: left"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(238,238,238)">
    <td style="padding-bottom: 2.5pt"><font style="font-family: Times New Roman, Times, Serif">Total </font>Liabilities and
    Shareholders’ Equity</td><td style="padding-bottom: 2.5pt"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><font style="font-family: Times New Roman, Times, Serif">$</font></td><td style="border-bottom: Black 2.5pt double; text-align: right"><font style="font-family: Times New Roman, Times, Serif">23,561</font></td><td style="padding-bottom: 2.5pt; text-align: left"><font style="font-family: Times New Roman, Times, Serif">&nbsp;</font></td></tr>
</tbody></table>
<table>
<tbody><tr>
<td><font> </font></td><td><font> </font></td>
<td><font><b>March
31, 2017</b></font></td><td><font> </font></td></tr>
<tr>
<td><font><b>ASSETS</b></font></td><td><font> </font></td></tr>
<tr>
<td><font>Current</font></td><td><font> </font></td>
<td><font> </font></td><td><font> </font></td><td><font> </font></td></tr>
<tr>
<td><font>Cash</font></td><td><font> </font></td>
<td><font>$</font></td><td>6,025</td><td><font> </font></td></tr>
<tr>
<td><font>Harmonized sales
    tax recoverable</font></td><td><font> </font></td>
<td><font> </font></td><td><font>11,372</font></td><td><font> </font></td></tr>
<tr>
<td><font>Due
    from related companies</font></td><td><font> </font></td>
<td><font> </font></td><td><font>1,874</font></td><td><font> </font></td></tr>
<tr>
<td><font> </font></td><td><font> </font></td>
<td><font> </font></td><td><font>19,271</font></td><td><font> </font></td></tr>
<tr>
<td><font>Equipment</font></td><td><font> </font></td>
<td><font> </font></td><td><font> </font></td><td><font> </font></td></tr>
<tr>
<td><font> </font></td><td><font> </font></td>
<td><font> </font></td><td><font>4,290</font></td><td><font> </font></td></tr>
<tr>
<td><font> </font></td><td><font> </font></td>
<td><font>$</font></td><td>23,561</td><td><font> </font></td></tr>
<tr>
<td><font><b>LIABILITIES</b></font></td><td><font> </font></td></tr>
<tr>
<td><font>Current</font></td><td><font> </font></td>
<td><font> </font></td><td><font> </font></td><td><font> </font></td></tr>
<tr>
<td><font>Accounts payable
    and accrued charges</font></td><td><font> </font></td>
<td><font>$</font></td><td><font>3,412</font></td><td><font> </font></td></tr>
<tr>
<td><font>Accrued management
    salaries</font></td><td><font> </font></td>
<td><font> </font></td><td><font>1,984</font></td><td><font> </font></td></tr>
<tr>
<td><font>Income taxes payable</font></td><td><font> </font></td>
<td><font> </font></td><td><font>3,083</font></td><td><font> </font></td></tr>
<tr>
<td><font>Advances
    from shareholder</font></td><td><font> </font></td>
<td><font> </font></td><td><font>1,261</font></td><td><font> </font></td></tr>
<tr>
<td><font> </font></td><td><font> </font></td>
<td><font>$</font></td><td><font>9,740</font></td><td><font> </font></td></tr>
<tr>
<td><font><b>SHAREHOLDER'S EQUITY</b></font></td><td><font> </font></td></tr>
<tr>
<td><font> </font></td><td><font> </font></td>
<td><font> </font></td><td><font> </font></td><td><font> </font></td></tr>
<tr>
<td><font>Share Capital</font></td><td><font> </font></td>
<td><font> </font></td><td>1</td><td><font> </font></td></tr>
<tr>
<td><font>Retained Earnings</font></td><td><font> </font></td>
<td><font> </font></td><td><font>36,507</font></td><td><font> </font></td></tr>
<tr>
<td>Additional paid in capital</td><td> </td>
<td> </td><td>(22,687</td><td>)</td></tr>
<tr>
<td>Total Shareholders’ Equity</td><td><font> </font></td>
<td><font> </font></td><td><font>13,821</font></td><td><font> </font></td></tr>
<tr>
<td><font>Total </font>Liabilities and
    Shareholders’ Equity</td><td><font> </font></td>
<td><font>$</font></td><td><font>23,561</font></td><td><font> </font></td></tr>
</tbody></table>