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## Other Expenses 

<img src='content_image/142716.jpg'>

Administration and selling costs were lower by approximately $0.9 million than in fiscal 2012 due to a decrease in employee benefits and a lower incentive provision expense. 

Distribution expenses for the year were approximately $0.2 million lower than in fiscal 2012 due mainly to timing in shipments to the U.S. under the Canada-specific quota. 

Finance costs consisted of interest paid under the revolving credit facility, as well as interest expense on the convertible unsecured subordinated debentures, and a mark-to-market gain on the interest swap agreement. 

The net finance costs breakdown is as follows: 

<img src='content_image/142722.jpg'>

Interest on convertible debentures was approximately $0.2 million lower than in fiscal 2012 due mainly to the benefit of a full year following the redemption of the third series 5.9% convertible debentures of $77.9 million in the first quarter of fiscal 2012, replaced with the fifth series 5.75% convertible debentures of $60.0 million. The reduced amount of the convertible debentures and lower interest rate reduced the total convertible debentures finance costs for the year. 

Short-term interest expense was comparable to the previous year. 

