Stephens Bain Lowden

SCITI ROCS Trust is a Closed-End Investment Fund/Investment Trust. The fund primarily invests in the equity securities of income funds, corporations and other entities which are held by SCITI Fund as a unit holder of the trust. It is an investment trust established under the laws of the province of Ontario and is governed by an amended and restated declaration of Trust. The company was founded on April 28, 2005 and is headquartered in Toronto, Canada.

SCITI Trust is a closed-end investment fund/investment trust. It provides with high current yield and low cost diversification to the investors through a portfolio of the 50 highest yielding equity securities. The company was founded on April 24, 2003 and is headquartered Toronto, ON.

Canadian Resources Income Trust operaets as a closed-end investment fund. It provides investors with current yield and low cost diversification through the acquisition of a defined portfolio of securities of Canadian issuers that focuses on the Canadian natural resource industry. The company was founded on November 28, 1996 and is headquartered in Toronto, Canada.

Ernst & Young LLP (Canada) engages in the provision of consulting, assurance, tax, and transaction services. The company is headquartered in Toronto, Canada.