1. STEVE WOLOZ & ASSOCIATES INC. MANAGEMENT CONSULTANTS 514-944-8241 www.swaassoc.com PRESENTATION Regarding GOVERNMENT GRANT & INCENTIVE PROGRAMS January, 2008

2. Steve Woloz Associates 2 INTRODUCTION 1. 1.Government Assistance Programs 1.1 Federal 1.2 Provincial 2. 2.Managing Your Training Programs 3. 3.Instructional Learning Via Multi Media 4: SWA Qualifications

3. Steve Woloz Associates 3 SWA QUALIFICATIONS 1. 1.Our Background 1.1 Industrial Engineering 1.2 Human resources ; Strategic Business Planning 2. 2.Our Experience with Government Training Programs 3. 3.SWA Licensed Formateur Agrees 4: SWA Qualifications

4. Steve Woloz Associates 4 FEDERAL INDUSTRY CANADA : HOME PAGEINDUSTRY CANADA : HOME PAGE (3.1) INDUSTRY CANADA : HOME PAGEhttp://www.ic.gc.ca MISSION STATEMENTMISSION STATEMENT (3.2) MISSION STATEMENT SERVICES FOR BUSINESSSERVICES FOR BUSINESS (3.3) SERVICES FOR BUSINESS

5. Steve Woloz Associates 5 FEDERAL PROGRAMS FINANCIAL ASSISTANCEFINANCIAL ASSISTANCE (4)

6. Steve Woloz Associates 6 FEDERAL PROGRAMS E.G. TEXTILE (4)

7. Steve Woloz Associates 7 FEDERAL :INNOVATION INNOVATION RESEARCH PROGRAMS (5)

8. Steve Woloz Associates 8 FEDERAL SR&ED TAX CREDIT Government Website Government Website http://www.cra-arc.gc.ca/taxcredit/sred/aboutus-e.html#whatis http://www.cra-arc.gc.ca/taxcredit/sred/aboutus-e.html#whatis What is the SR&ED Program? What is the SR&ED Program? What is the SR&ED Program? What is the SR&ED Program? Who qualifies? Who qualifies? Who qualifies? Who qualifies? What kind of projects qualify? What kind of projects qualify? What kind of projects qualify? What kind of projects qualify? How do businesses apply for the tax credit? How do businesses apply for the tax credit? How do businesses apply for the tax credit? How do businesses apply for the tax credit? How long will it take to process your claim? How long will it take to process your claim? How long will it take to process your claim? How long will it take to process your claim?

9. Steve Woloz Associates 9 Federal SR & ED TAX CREDITS Federal Tax Incentive Program to Encourage R&D Kind Of Projects that Qualify Experimental Development Applied Research Basic Research Support Work Essential Elements New Risk Failure

10. Technological Uncertainty “ A technological uncertainty arises when the solution is not readily apparent to appropriately skilled and experienced software developers.” “ A technological uncertainty arises when the solution is not readily apparent to appropriately skilled and experienced software developers.” “In software development, technological uncertainty is most usually found in: resolving which is the best of several possible architectures, designs, algorithms, techniques or constructs; the extent to which performance can be achieved within defined hardware or software constraints (which might be commercially imposed); or in the interoperability of software entities which were not designed to work together.” “In software development, technological uncertainty is most usually found in: resolving which is the best of several possible architectures, designs, algorithms, techniques or constructs; the extent to which performance can be achieved within defined hardware or software constraints (which might be commercially imposed); or in the interoperability of software entities which were not designed to work together.”

11. Steve Woloz Associates 11 PROVINCIAL PROGRAMS HOME PAGE (9) HOME PAGE (9) HOME PAGE HOME PAGE Ministère du Développement économique, de l’Innovation et de l... Ministère du Développement économique, de l’Innovation et de l... Ministère du Développement économique, de l’Innovation et de l... Ministère du Développement économique, de l’Innovation et de l... Ministry for Economic Development, supporting economic and regional development and research to enable local communities to take responsibility for their... Ministry for Economic Development, supporting economic and regional development and research to enable local communities to take responsibility for their...

12. Steve Woloz Associates 12 PROVINCIAL GOVERNMENT MISSION MISSION STATEMENT ( 10 ) MISSION STATEMENT ( 10 ) MISSION STATEMENT ( 10 ) MISSION STATEMENT ( 10 )

13. Steve Woloz Associates 13 PROVINCIAL GOVERNMENT TAX MEASURES ( 11 ) TAX MEASURES ( 11 ) TAX MEASURES ( 11 ) TAX MEASURES ( 11 )

14. Steve Woloz Associates 14 SERVICES AUX ENTREPRISES (12 ) SERVICES AUX ENTREPRISES (12 ) SERVICES AUX ENTREPRISES SERVICES AUX ENTREPRISES

15. Steve Woloz Associates 15 PROVINCIAL PROGRAMS Emploi Quebec : Manpower Manpower : Emploi Quebec Manpower : Emploi Quebec http://www.emploiquebec.net http://www.emploiquebec.net

16. Steve Woloz Associates 16 EMPLOI QUEBEC Manpower Assistance Programs Manpower Assistance Programs Apprentice On the Job Training ( $ Amount Decided case by case with EQ Counsellor ) Special Circumstances : Immigrant Hardship / Difficulty to Enter Job Market Mental or Emotional Difficulty ( grants up to 75 % of salary : ( variable time case by case) Private / semi private Placement Agencies ( eg. JEM )

17. Steve Woloz Associates 17 QUEBEC Dedie plus de $ 620 au secteur manufacturier $ 51 M re Productivity ( Administered via MDEIE ) $ 51 M re Productivity ( Administered via MDEIE ) $ 5.5 M added to existing $ 16.5 to facilitate New product launch $ 5.5 M added to existing $ 16.5 to facilitate New product launch $ 120 M allocated for Tax Credit re Manpower Training ( via Emploi Quebec ) $ 120 M allocated for Tax Credit re Manpower Training ( via Emploi Quebec ) $ 25 M added to existing $ 75 M pool for Risk Capital re new technologies $ 25 M added to existing $ 75 M pool for Risk Capital re new technologies $ 15 M to encourage manufacturers to utilize energy saving properly and efficiently $ 15 M to encourage manufacturers to utilize energy saving properly and efficiently

18. Steve Woloz Associates 18 QUEBEC Dedie plus de $ 620 au secteur manufacturier Notes Notes 1: These New Funds Will be Available Feb –Mar. 2008 1: These New Funds Will be Available Feb –Mar. 2008 2: Put in Application Now: First Come / First Served 2: Put in Application Now: First Come / First Served 3: Admissibility Criteria: 3: Admissibility Criteria: Quebec based Company Annual sales > $ 500 K Balance : case by case assessment

19. Steve Woloz Associates 19 QUEBEC Dedie plus de $ 620 au secteur manufacturier Productivity Enhancements ( eg Lean ) Productivity Enhancements ( eg Lean ) Administered via M D E I E Local Counsellors : E.g. Ville St Laurent : Patrice Sabourin : 514-499-2199# 5022 Or Re Manpower Training : Emploi Quebec Or Re Manpower Training : Emploi Quebec Local Counsellors : e.g. Ville St Laurent Shirley Pollak : 514-345-0131 #242

20. Steve Woloz Associates 20 EMPLOI QUEBEC SERVICES AUX ENTREPRISES (12 ) SERVICES AUX ENTREPRISES (12 ) SERVICES AUX ENTREPRISES SERVICES AUX ENTREPRISES

21. Steve Woloz Associates 21 EMPLOI QUEBEC H R GRANTS 25 % - 50 % GRANTS RE PROFESIONAL FEES 25 % - 50 % GRANTS RE PROFESIONAL FEES Recruitment ; Pre Employment Testing And Selection Job Training including Train the Trainer How to Train Management Coaching and Mentoring Job Descriptions Performance Evaluation and Compensation Systems Employee Handbooks

22. Steve Woloz Associates 22 BILL 90 : Training Management Actif CapitalPassif Assets = Liabilities + Equity Actif = Passif + Capital règle d’or Utilisation efficiente de la formation Capitalisation de la formation Orientation stratégique Veille technique et technologique Différenciation vs concurrence Capital humain Positionnement vs technologie Budget de la formation Planification de la formation Organisation de la formation Diffusion de la formation Contrôle de la formation

23. Steve Woloz Associates 23 INSTRUCTIONAL LEARNING

24. Steve Woloz Associates 24 MULTIMEDIA : CORPORATE MESSAGES

25. Steve Woloz Associates 25 WRAP UP: “ LETS GET COOKIN “ Never Up : Never In Steve Woloz Associates, Inc. Steve Woloz Associates, Inc. ( Phone: (514) 944 8241 ( Phone: (514) 944 8241 : Regular Email: s.woloz@swaassoc.com : Regular Email: s.woloz@swaassoc.coms.woloz@swaassoc.com : Wireless Email: s.woloz@rogers.blackberry.net : Wireless Email: s.woloz@rogers.blackberry.net