Disclosure Statement
Professional Investment Services (Canada) Inc.
& McIntosh & Associates

We are required by law to disclose the following:

1. "Commissions, trailing commission's management fees and expenses may all be associated with mutual fund investments. Please read the prospectus before investing. Mutual funds are not guaranteed, their values change frequently and past performance may not be repeated."

2. "Not all investment representatives are licensed within every jurisdiction. Please inquire if the representative you choose to work with is licensed for your province and/or country."

3. "Professional Investment Services (Canada) Inc is registered as a Mutual Fund Dealer with the Securities Commissions and as such our Associates are entitled to sell mutual funds and other approved securities as permitted under our registration. They may also be able to provide other services or products to you through their own business. As a member of the Mutual Fund Dealers Association of Canada ("MFDA"), Professional Investment Services (Canada) Inc is obligated to disclose to you that you may be dealing with companies other than Berkshire Group of Companies when purchasing services or products from your Associate (remuneration to your Associate may also come from various sources depending on the services or products purchased). For example, your Associate may offer any one or more of the following through a separate business, which would not be the responsibility of Berkshire Group of Companies:

• Deposit Instruments: GIC's, Canada Savings Bonds;
• Fee for Service Financial Planning;
• Estate Planning;
• Tax Planning or Income Tax Preparation;

Please be sure that you have a clear understanding of which company you are dealing with for each of your services and products. Your Associate would be happy to provide any clarification you require."